Office of the State Auditor Documents

The South Carolina Office of the State Auditor publishes reports on the agency mission of deterring fiscal mismanagement, fraud, and misuse of assets by state agencies and providers of Medicaid services.

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    Operational performance assessment of the ACFR development process
    (South Carolina State Library, 2024-03-20) South Carolina State Auditor; Mauldin & Jenkins (Firm)
    In September 2023, the South Carolina Office of the State Auditor (“SCOSA”) engaged Mauldin & Jenkins (“M&J”) to perform an operational and performance assessment (“Assessment”) of the State’s ACFR development process. The primary objective of the assessment is to ensure that the ACFR development process consists of the needed controls, processes, automation, role definitions, and communication to ensure accurate, timely, and efficient reporting.
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    Internal audit report : vehicle miles traveled
    (South Carolina State Library, 2023-09-18) Caughman, Kiamesha; South Carolina State Auditor
    The objective is to provide assurance that internal controls are adequately designed and operating effectively to manage risks that may hinder the achievement of Management’s objectives for the Vehicle Miles Traveled calculation process. Road Data Services collects, analyzes and reports information pertaining to the areas of road inventory/road assets, traffic counts, and pavement management. A key output of the information gathered is the State’s Vehicle Miles Traveled (VMT) figure. VMT reflects the movement of vehicles on roadways and is calculated by totaling all miles driven by all the cars and trucks on all the roadways in a geographic area in a given time. The VMT calculation is uniform among all states within the United States and is mandated by the Federal Highway Administration (FHWA). The risks associated with this process beyond those risks mentioned in the paragraph above are limited.
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    Special study of long-term debt obligations
    (South Carolina State Library, 2023-06-30) South Carolina State Auditor
    Proviso 105.5, fiscal year 2024, directs the State Auditor to identify certain long-term obligations by state institutions of higher learning, and report findings to the General Assembly. The intent is to identify those obligations which are long-term debt or tantamount to long-term debt, or those which, if not honored, might result in a negative rating action on the institution’s or the State’s credit rating. Such obligations would not include either general obligation debt or bonded indebtedness issued directly by an institution.
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    Project prioritization process
    (South Carolina State Library, 2023-06-30) Caughman, Kiamesha; South Carolina State Auditor
    Management’s objective for the Project Prioritization Process is to maintain and preserve the existing transportation infrastructure by increasing the percentage of good pavements on the road network across the state. Our objective is to provide assurance that internal controls are adequately designed and operating effectively to manage risks that may hinder the achievement of Management’s objectives for the Project Prioritization Process.
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    [Telephone directory]
    (South Carolina State Library, 2023-07-31) South Carolina State Auditor
    This telephone directory for the South Carolina State Auditor is divided by room number, phone number and name.