We performed a quality control review (QCR) on the single audit that Mauldin & Jenkins performed for the South Carolina Department of Transportation’s (SCDOT) fiscal year that ended June 30, 2021. During this period, SCDOT expended approximately $707 million from the U.S. Department of Transportation (DOT) grant programs. SCDOT determined that DOT’s major programs were the Highway Planning and Construction Cluster and the Formula Grants for Rural Areas.
Our QCR objectives were to determine whether (1) the audit work complied with the Single Audit Act of 1984, as amended, and the Office of Management and Budget’s Uniform Guidance, and the extent to which we could rely on the auditor’s work on DOT’s major programs and (2) the SCDOT’s reporting package complied with the reporting requirements of the Uniform Guidance.
What We Found
Mauldin & Jenkins’ audit work complied with the requirement of the Single Audit Act, the Uniform Guidance, and DOT’s major programs. We found nothing to indicate that Mauldin & Jenkins’ opinion on each of DOT’s major programs was inappropriate or unreliable. However, we identified a deficiency in SCDOT’s reporting package that required correction and resubmission.