Review of state government motor vehicle resources

The LAC was requested to review state motor vehicle resources and make recommendations. It focused on three statewide objectives posed by the committees: (1) Determine if any wasteful duplication exists among state-owned vehicle maintenance facilities. (2) Identify any waste or inefficiency in the use of state owned vehicles. (3) Identify unnecessary or personal use of state-owned vehicles.

Audit report GE McCormick - 2010

This audit report by the South Carolina State Election Commission for the 2010 general election in McCormick County provides 5 reports generated by the iVotronic voting machines and Unity election system, including comparisons of number of ballots, number of votes for each candidate, and Personal Electronic Ballot devices used.

AGREED-UPON PROCEDURES REPORT ON CONTRACT FOR PURCHASE OF NURSING CARE SERVICES WITH STATE OF SOUTH CAROLINA DEPARTMENT OF HEALTH AND HUMAN SERVICES

The Medicaid Audits Section of the South Carolina Office of the State Auditor performs audits and reviews of cost reports filed by institutional providers of Medicaid services. These cost reports are used by the Health and Human Services Finance Commission to establish amounts to be paid to these providers for services provided to qualified Medicaid recipients. This report deals with A. Sam Karesh Long Term Care Nursing Facility in North Augusta, S.C.

A review of the S.C. Department of Transportation

Members of the General Assembly asked the Legislative Audit Council to conduct an audit of the S.C. Department of Transportation. The objectives were to:Identify funding levels since FY 05-06 ; Review expenditures since FY 05-06 ; Determine if the department has followed the provisions of Act 114 regarding prioritization ; Review contracting activities for fairness, percentage of out-of-state entity awards, and identify the amount awarded to contractors employing former SCDOT employees ; Report the status of problems identified in the annual audits performed as a result of S.C. Code of Laws §57-1-490 ; Perform a follow-up review of the contracted 2010 MGT, Inc. audit recommendations ; Review pavement resurfacing issues ; Conduct a limited review of certain management-related topics.

A review of the South Carolina Transportation Infrastructure Bank

Members of the General Assembly asked the Legislative Audit Council to review the operations of the South Carolina Transportation Infrastructure Bank, a state agency that awards grants and loans to local and state agencies primarily for large transportation construction projects. The primary audit objectives were to review compliance with state law and policies regarding: The awarding of grants and loans for transportation construction projects ; The use of project revenues and whether funds dedicated to specific projects have been comingled with funds dedicated to other projects ;• Proper accounting and reporting procedures ; The process for repayment of revenue bonds ; Hiring of consultants, attorneys, and bond credit rating agencies ; Ethics.

STATE AUDITOR'S REPORT June 30, 2013

The Office of State Auditor audited the financial statements of the Barnwell County Circuit, Probate and Family Court Systems using agreed upon procedures. The following topics were included in the audit: violations of state laws, public defender application fee and supplementary schedule. A response is included by the county of Barnwell.

STATE AUDITOR'S REPORT June 30, 2013

The Office of State Auditor audited the financial statements of the Town of Cheraw Municipal Court using agreed upon procedures. The following topics were included in the audit: violations of state laws, adherence to fine guidelines and opinion on supplementary schedule. A response is included by the Town of Cheraw.

STATE AUDITOR'S REPORT June 30, 2013

The Office of State Auditor audited the financial statements of the Cherokee County Circuit, Probate and Family Court Systems using agreed upon procedures. The following topics were included in the audit: violations of state laws, public defender application fee and supplementary schedule. A response is included by the county of Cherokee.

STATE AUDITOR'S REPORT June 30, 2013

The Office of State Auditor audited the financial statements of the Greenville County Circuit, Probate and Family Court Systems using agreed upon procedures. The following topics were included in the audit: violations of state laws, public defender application fee and supplementary schedule. A response is included by the county of Greenville.

STATE AUDITOR'S REPORT June 30, 2013

The Office of State Auditor audited the financial statements of the Newberry County Circuit, Probate and Family Court Systems using agreed upon procedures. The following topics were included in the audit: violations of state laws, public defender application fee and supplementary schedule. A response is included by the county of Newberry.

A REVIEW OF THE SMALL BUSINESS DEVELOPMENT CENTERS PROGRAM

Members of the General Assembly requested that we conduct an audit of the Small Business Development Centers program. We planned to review the accuracy of the program’s reporting of its effectiveness, expenditures, and structure. The audit objectives were listed as follows: Determine if the SBDC program’s reporting, including the program’s effectiveness, is in compliance with the U.S. Small Business Administration’s guidelines and is accurate and complete ; Determine if the current structure of the SBDC is the most beneficial to the small business clients, provides appropriate oversight to SBDC staff, and allows for necessary sharing of best practices throughout all SBDC offices ; Review a sample of SBDC’s use of funding to ensure that the program is efficiently handling federal, state, and other funds for expenditures, including technology upgrades and training conferences.

Review of Program Integrity Operations At Six Managed Care Organizations Delivering Medicaid Services under a Contract with the South Carolina Department of Health & Human Services

The State contracted with six managed care organizations to deliver Medicaid managed care at an annual cost of $2.7 billion, representing 10% of the State’s annual budget, to 750,000 Medicaid beneficiaries in South Carolina. This review’s scope and objectives were: Test the six MCOs’ compliance and effective execution of the SCDHHS’s managed care contract “Section 11 - Program Integrity” focusing on the operational components of pre-payment review and post-payment review. Identify opportunities to improve SCDHHS’s biennial managed care contract, contract monitoring, and MCO compliance and effective execution of the contract.

Review of the Community Residential Care Facilities Program, Department of Health and Environmental Control

This review was predicated on a credible complaint alleging substantial health and safety deficiencies in the care of a resident placed in a Community Residential Care Facility (CRCF) in Kershaw County, South Carolina. Initial investigation with subject matter experts, non-profit advocacy groups, and CRCF inspection reports revealed this single incident might be a symptom of systemic health and safety deficiencies throughout DHEC’s CRCF Program, which regulates 471 CRCFs with the approximately 17,000 vulnerable clients, primarily elderly and disabled. This review’s scope and objectives were: Assess the risk of a vulnerable population of elderly and disabled citizens residing in CRCFs living in unsatisfactory health and safety conditions; Evaluate DHEC’s CRCF Program inspection process capabilities to identify and address CRCFs with unsatisfactory health and safety living conditions; Recommend opportunities to improve the CRCF Program.

Review of Two Issues at the Long-Term Commitment Facilities, Department of Juvenile Justice: 1)Safety Threat to Employees & Juveniles; and 2)Event Reporting Process Integrity Allegations

The Legislative Oversight Committee of the South Carolina House of Representatives, referred allegations pertaining to the Department of Juvenile Justice (DJJ) which were generated during its ongoing oversight study of DJJ. Specifically, the safety issues focused on lack of control; lack of trust; and lack of adequate staffing. This review’s scope and objectives were: Investigate specific complainant allegations of DJJ employees underreporting, misreporting, or destroying ERs; Review the efficiency and effectiveness of DJJ’s event reporting process and follow-up on anomalies or potential patterns of systemic underreporting, misreporting, or missing ERs; and Assess juvenile and employee safety conditions through interviewing a cross-section of relevant employees, record review, and possibly an employee survey.

Executive order no. 2016-15

This executive order by Governor Nikki R. Haley directs that all executive agencies conduct an internal audit.