Suchergebnisse

This report evaluates the certificate of need program administered by the S.C. Department of Health and Environmental Control. The objectives for this audit were: Examine potential areas for reform of the certificate of need program ; Review the certificate of need process ; Review the role of staff in administering the certificate of need program ; Review COVID-19 pandemic related issue pertaining to the certificate of need program ; Review the role providers play in the certificate of need process.

The Legislative Audit Council was asked to conduct an audit of the agency following up on the January 2017 audit of the agency. The current requestors were concerned with safety and financial issues and also wanted to follow up on all 74 recommendations made in the previous audit. Our audit objectives for this audit were: Review DJJ's security officer staffing and training and the agency's security policies and internal controls to determine if they are adequate to protect staff and juveniles ; Identify human resources' issues, including hiring, training, staffing levels, retention, promotions, salaries, and disciplinary actions ; Determine if juveniles in secure facilities are receiving appropriate and timely medical care ; Determine if juveniles in secure facilities are receiving the educational and/or instructional opportunities required by state law ; Identify financial issues, including a review of the use of Title I funds, educational grant funding, and vendor/contractor payments ; Determine the implementation status of the recommendations made by the LAC in its January 2017 audit report.

The objectives of this report were to: review South Carolina's state laws and regulations regarding charter schools to determine if the District's role could be better defined ; review the relationship between the District and its charter schools ; review the relationship between the District and the S.C. Department of Education ; review the District's evaluations of charter schools ; review the District's administrative fee policy. This performance audit was conducted in accordance with generally accepted government auditing standards.

The Legislative Audit Council audits a program of the S.C. Department of Social Services (DSS) every three years. This audit addresses two of the agency's food assistance programs: Supplemental Nutrition Assistance Program (SNAP) and Child and Adult Care Food Program (CACFP).

The Legislative Audit Council was asked to conduct an audit of the agency following up on the January 2017 audit of the agency. The current requestors were concerned with safety and financial issues and also wanted to follow up on all 74 recommendations made in the previous audit. Our audit objectives for this audit were: Review DJJ's security officer staffing and training and the agency's security policies and internal controls to determine if they are adequate to protect staff and juveniles ; Identify human resources' issues, including hiring, training, staffing levels, retention, promotions, salaries, and disciplinary actions ; Determine if juveniles in secure facilities are receiving appropriate and timely medical care ; Determine if juveniles in secure facilities are receiving the educational and/or instructional opportunities required by state law ; Identify financial issues, including a review of the use of Title I funds, educational grant funding, and vendor/contractor payments ; Determine the implementation status of the recommendations made by the LAC in its January 2017 audit report.

Members of the General Assembly asked the Legislative Audit Council to conduct an audit of the S.C. Department of Labor, Licensing and Regulation Office of State Fire Marshal. The audit objectives are listed: Review of the adequacy of facilities and training props at the Fire Academy ; Determine if lines of communication are working within the Division of Fire and Life Safety and with fire service personnel ; Review the role of Urban Search and Rescue, the S.C. Firefighter Mobilization Oversight Committee, and the South Carolina Fire Academy Advisory Committee and determine the effectiveness of the use of each ; Determine if Fire Academy training and certification meets the needs of fire service personnel throughout the state ; Review human resource management practices to determine compliance with South Carolina state law, state and agency policies, and its effectiveness at attracting and retaining qualified instructors/staff ; • Review the enforcement authority of DFLS and its role in enforcing regulations ; Review controls for securing confidential information ; Perform a follow-up review of the implementation of the recommendations of the 2010 LAC audit of the OSFM.

Each year the South Carolina Legislative Audit Council produces an annual accountability report for the South Carolina General Assembly and the Budget and Control Board. Included is an executive summary and organizational profile.

Members of the General Assembly asked the Legislative Audit Council to conduct an audit of the S.C. Department of Labor, Licensing, and Regulation Office of State Fire Marshal. South Carolina state law places the Office of State Fire Marshal in the S.C. Department of Labor, Licensing and Regulation. The State Fire Marshal is solely responsible for the South Carolina Fire Academy and has oversight of the South Carolina Emergency Response Task Force. State law does not define what constitutes the Division of Fire and Life Safety; however, the Office of State Fire Marshal is now known as the Division of Fire and Life Safety which includes: Office of State Fire Marshal, South Carolina Fire Academy, South Carolina Emergency Response Task Force. The S.C. Department of Labor, Licensing, and Regulation nor the Division of Fire and Life Safety have control or management of the S.C. State Firefighter's Association which is a separate non-profit organization.

Members of the House Legislative Oversight Committee asked the Legislative Audit Council to conduct an audit of the S.C. Department of Juvenile Justice. The committee had concerns about safety and financial issues at the agency and whether DJJ is meeting its mission for the juveniles in its custody. The audit objectives were to: review DJJ's management of its state appropriations ; evaluate how DJJ is maintaining a safe and secure environment for staff and juveniles ; review how DJJ monitors its delivery of rehabilitative treatment and educational programs for the juveniles to determine whether the agency is meeting its mission.

Members of the S.C. General Assembly requested that the Audit Council conduct an audit of The Citadel, The Military College of South Carolina. It was requested that it review specific issues such as the relationship between the Board of Visitors and the President, including the employment of faculty and staff, and the discipline of cadets. In addition, the Council was asked to review the President's compensation package.

Each year the South Carolina Legislative Audit Council produces an annual accountability report for the South Carolina General Assembly and the Budget and Control Board. Included is an executive summary and organizational profile.

Members of the General Assembly asked the Legislative Audit Council to conduct an audit of the S.C. Conservation Bank to review: the grant application process ; if the bank is overpaying for properties ; if the bank is overcommitting its authorized budget ; if sufficient public access on conservation property is being allowed ; to whom the grants are being awarded.

Each year the South Carolina Legislative Audit Council produces an annual accountability report for the South Carolina General Assembly and the Budget and Control Board. Included is an executive summary, organizational profile, and discussion of the elements of the Malcolm Baldrige Award criteria.

In June 2013, the Legislative Audit Council published an audit of the Department of Probation, Parole and Pardon Services. The report focused on human resources and finance issues, the agency's caseload/workload determinations, and use of agency resources. In the original report, it was found that PPP had not complied with state law and agency policy in the areas of hiring practices and other human resources activities, investigations of employee misconduct, procurement, and finance. Recommendations were made to PPP, the General Assembly, and the Public Benefit Authority, to address reforms needed in these areas. This follow-up report gives and explains the status of those recommendations.

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.