The Administration Committee of the Horry County Council met on Tuesday, July 21, 2026, at 2:00 PM in the County Council Conference Room. Chairman Tyler Servant presided. The committee reviewed financial updates, economic development presentations, and approved a series of resolutions and funding items, all by unanimous voice vote unless noted.
Grant Davis, partner, presented the audit scope for the fiscal year ending June 30, 2026. The county will undergo a financial statement audit under generally accepted auditing standards and government auditing standards, including a single audit (federal compliance) due to federal expenditure thresholds. Key risk: management override of internal controls. Timeline: interim work completed in May, fieldwork scheduled for September–October 2026, and final results to be presented to the committee in December 2026.
September 22, 2026 (subject to change).
Order. We're going to start with the indication, followed by the Pledge of Allegiance. If everybody would please your eyes. If you would bow your heads, Heavenly Father, we invite you to preside over this meeting today. Help us to work as a unified team in combining ideas for a great outcome. May we have a spirit of camaraderie in this room to work together on a shared mission. In your name we pray. Amen. Attention to the flag. I pledge to the flag of the United States of America. To the Republic. Indivisible. Liberty and Justice for all. Second. All in favor, aye. The ayes have it. Moving on to the approval of the minutes from April 2020 or 27, 2026. And a motion to approve. Second. Second. All in favor, aye. Right. The ayes have it. Moving on to new business. Auditor presentations from Maldon and Jenkins. Mr. Davis. Welcome. Thank you. Thank you, Greg. Thanks for coming. Highlight of my year. Get to talk to y'all about what I'm sure. Everybody's excited about, right? The uh upcoming audit now that we're past June 30th, 2026. My name is Grant Davis. I'm a partner with Maldon Jenkins. You all have engaged us to conduct the county's audit before this year ended, that's recently ended June 30, 2026, and I've obviously got a brief presentation to go over the audit scope and ultimately objectives just to explain a little bit about the process. Some what we have already begun to do, some that we have not started yet, but that we will do in the form of a timeline. So with that, I'll just sort of jump right in here. This is a financial statement audit. So the county, as I'm sure you're aware, but aware at this point, but the county is required both from a statutory perspective and from a contractual perspective to undergo a financial statement audit on an annual basis. And so that is what we are doing for auditing the county's financial statements. We're going to perform the audit specific to two different types of standards. One is the professional standards that we're regulated by CPAs, which is the AI CPA and the generally accepted auditing standards. The second is specific to governmental entities. It's called the government auditing standards. And so I'll talk a little bit about government government auditing standards in just a moment. But a little bit maybe a little bit unique in the process too, is there's there's a second type of audit that's encompassed in this financial statement audit that we call a single audit. It's a compliance audit.