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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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Publication [Lettet to South Carolina Department of Agriculture Beef Council](South Carolina State Library, 2024-10-28) South Carolina State AuditorThe State Auditor audited the financial statements of the South Carolina Department of Agriculture – Beef Council for the year ended June 30, 2024 using generally accepted auditing standards and Government Auditing Standards.Publication SCDOT Purchasing Card Activity(South Carolina State Library, 2024-10-30) Heath, Justina; South Carolina State AuditorManagement’s objective with the purchasing card (P-Card) activity is to ensure that the agency is in compliance with the State policies and procedures with regards to the administration of P-Cards. Our objective is to provide assurance that internal controls are inadequately designed and operating effectively to manage risks that may hinder the achievement of management objectives.Publication [Opioid Recovery Fund Board Letter](South Carolina State Library, 2024-07-16) South Carolina State AuditorWe have audited the financial statements of the South Carolina Opioid Recovery Fund Board (“SCORF Board”) for the year ended December 31, 2023. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information to you in our previously issued engagement letter. Professional standards also require that we communicate to you the following information related to our audit.Publication Personal Identifiable Information - PII(South Carolina State Library, 2024-07-22) Wilkins, Todd; South Carolina State AuditorSCDOT’s objective with the information lifecycle management is to ensure information collected or created is properly safeguarded during its lifecycle (from time of creation or receipt to disposal or destruction). IAS’s objective is to provide assurance that internal controls are adequately designed and operating effectively to manage risks that may hinder the achievement of SCDOT’s objectives. The objective of the audit is to provide assurance that governance, internal controls and risk management practices related to information lifecycle management are adequate and effective. The audit will assess the effectiveness and adequacy of SCDOT’s security measures and management controls.Publication SCDOT Purchasing Card Activity(South Carolina State Library, 2024-07-22) Heath, Justina; South Carolina State AuditorManagement’s objective with the purchasing card (P-Card) activity is to ensure that the agency is in compliance with the State policies and procedures with regards to the administration of P-Cards. Our objective is to provide assurance that internal controls are inadequately designed and operating effectively to manage risks that may hinder the achievement of management objectives.Publication Facility Physical Security(South Carolina State Library, 2024-07-22) Wilkins, Todd; South Carolina State AuditorThis report is for the South Carolina Department of Transportation. Management’s objectives for the Information Technology (IT) include safeguarding critical infrastructure from intrusion and internal disruptions, while protecting the confidentiality, integrity, and availability of agency information assets. The audit aims to ensure adequacy and effectiveness in governance, internal controls, and risk management practices related to physical security. It assesses governance roles and responsibilities for physical security, physical security risk management processes, adequacy of physical access controls to facilities, information, and technology assets, and employee awareness and compliance with physical security policies and directives.Publication 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.Publication Internal audit report : vehicle miles traveled(South Carolina State Library, 2023-09-18) Caughman, Kiamesha; South Carolina State AuditorThe 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.Publication Special study of long-term debt obligations(South Carolina State Library, 2023-06-30) South Carolina State AuditorProviso 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.Publication Project prioritization process(South Carolina State Library, 2023-06-30) Caughman, Kiamesha; South Carolina State AuditorManagement’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.Publication [Telephone directory](South Carolina State Library, 2023-07-31) South Carolina State AuditorThis telephone directory for the South Carolina State Auditor is divided by room number, phone number and name.Publication [Telephone directory](South Carolina State Library, 2023-06-19) South Carolina State AuditorThis telephone directory for the South Carolina State Auditor is divided by room number, phone number and name.Publication SCDOT pavement management - data quality(South Carolina State Library, 2023-06-30) South Carolina State Auditor, Internal Audit ServicesThe objective for this report is to facilitate Management’s assessment of risks that threaten the achievement of its objectives for the Pavement Management – Data Quality activity and to assess the adequacy of the design of internal controls to manage those risks to an acceptable level.Publication SCDOT purchasing card activity(South Carolina State Library, 2023-06-30) Heath, Justina; South Carolina State AuditorManagement’s objective with the purchasing card (P-Card) activity is to ensure that the Agency is in compliance with the State policies and procedures with regards to the administration of P-Cards. 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.Publication Bridge Inspection Program(South Carolina State Library, 2023-03-10) South Carolina State Auditor; Ballard-Sholly, Layla; Caughman, KiameshaManagement’s objectives for the Bridge Inspection Program are to effectively assess and monitor the safety and health of South Carolina’s bridges, comply with Federal Highway Administration (FHWA) National Bridge Inspection Standards and other applicable laws and regulations, and provide accurate and reliable data to support sound asset management of South Carolina’s bridge inventory. 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.Publication Special letter(South Carolina State Library, 2023-01-26) South Carolina State AuditorThe State Auditor is required to annually audit regional transit authorities and eleemosynary organizations receiving funds from the South Carolina Department of Transportation. The Office arranged for the South Carolina Department of Transportation's Office of Public Transit to perform the following procedures: Receive and review each authority’s Single Audit or Financial Audit report for the fiscal year ending June 30, 2019 or March 31, 2019 ; Follow-up and resolve with written documentation any findings of noncompliance or internal control weaknesses ; Maintain a written summary of Single Audit or Financial Audit reports received and reviewed ; Perform monitoring procedures as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).Publication Special study of long-term debt obligations(South Carolina State Library, 2022-06-30) South Carolina State AuditorProviso 105.5, fiscal year 2023, 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.Publication Identity access management(South Carolina State Library, 2022-09-01) Wilkins, Todd; South Carolina State AuditorManagement’s objectives with the Information Technology function are to ensure critical infrastructure is safeguarded from intrusion and inadvertent internal disruptions while also protecting the confidentiality, integrity, and availability, the CIA security triad, of the agency's information asset. At the heart of safeguarding the agency’s information asset are the mechanisms (user names and passwords) used to provision access to the agency’s information asset is properly provisioned, controlled, and managed. This is known as Identity Access Management (IAM). IAM is a framework of processes, policies, and technologies that facilitates the management of account identities and resource access.Publication Issue escalation and resolution for design-build projects(South Carolina State Library, 2022-09-12) Heath, Justina; South Carolina State AuditorManagement’s objective is to develop and administer design-build contracts in an effective, timely, and efficient manner. The Office of Alternative Delivery currently administers the Department's Design-Build project delivery program and will continue to adapt and grow. Controls are adequately designed to be partially sufficient for reducing some risks to within the Agency’s risk appetite. Risk exposure is determined to be Medium-High.Publication Internal audit report : SCDOT purchasing card activity(South Carolina State Library, 2022-04-18) Heath, Justina; South Carolina State AuditorManagement’s objective with the purchasing card (P-Card) activity is to ensure that the Agency is in compliance with the State policies and procedures with regards to the administration of P-Cards. 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.