Quality Control Review of Single Audit of the South Carolina Department of Transportation
On December 10, we issued a quality control review report on a single audit performed by Scott McElveen LLP on the South Carolina Department of Transportation’s (SCDOT’s) use of United States Department of Transportation (USDOT) grants for the fiscal year ending June 30, 2008. During this period, SCDOT received about $392 million of grants from the Federal Highway Administration (FHWA) and the Federal Transit Administration (FTA). Scott McElveen rendered an unqualified (clean) opinion on SCDOT’s financial statements, however they rendered a qualified opinion on SCDOT’s compliance with FHWA Highway Planning and Construction and FTA Capital Investment Grant requirements for use of federal funds. We determined that Scott McElveen ’s work generally met the requirements of Generally Accepted Government Auditing Standards, the Single Audit Act of 1984, as amended, and the Office of Management and Budget Circular A–133. We found nothing to indicate that Scott McElveen’s opinion on the financial statements or reports on internal control and compliance were inappropriate or unreliable. Scott McElveen concurred with our recommendations.