Statewide Single Audit for the Year Ended June 30, 2022 — State of South Carolina
Summary
State of South Carolina Statewide Single Audit for the year ended June 30, 2022, with an Independent Auditor's Report dated March 24, 2023, addressed to the Governor and Members of the State Fiscal Accountability Authority. The report gives a qualified opinion on the Medicaid Cluster and Child Health Insurance Program (CHIP) because the State did not comply with eligibility requirements described in finding number 2022-004, and an unmodified opinion on each of the other major federal programs. It treats item 2022-004 as a material weakness in internal control over compliance and items 2022-005 through 2022-018 as significant deficiencies. The contents also list a schedule of findings and questioned costs and agency corrective action plans.
Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used
- Document type
- Opinion
- Date
- 2022-06-30
Cite this document
“Statewide Single Audit for the Year Ended June 30, 2022 — State of South Carolina.”
Original at www.osa.sc.gov, dated 2022-06-30. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/2022-06-30-v1-state-of-south-carolina-20000001-audit-workpapers-draft-2022-single-audit-re/
, SHA-256 0b3a5d288f4d2b81b219eaf5476bb27b11bcfdd3d64a41178ceaed8ff8913336.Full text
State of South Carolina
Statewide Single Audit
For the year ended June 30, 2022
CONTENTS
Page
Independent Auditor's Report on Compliance for Each Major
Federal Program; Report on Internal Control over Compliance;
and Report on Schedule of Expenditures of Federal Awards
Required by the Uniform Guidance 2
Schedule 1 - Schedule of Expenditures of Federal Awards by Federal
Grantor and Assistance Listing 6
Notes to the Schedule of Expenditures of Federal Awards 30
Schedule 2 - Schedule of Findings and Questioned Costs 34
Summary Schedule of Prior Audit Findings 66
Appendices:
A- Listing of Agencies Included in the Schedule of Expenditures of
Federal Awards 95
B- Agency Corrective Action Plans to Findings and Recommendations
- Federal Award Programs Audit 98
C - Index of Findings by Federal Grantor and Program Name 119
Independent Auditor’s Report on Compliance for
Each Major Federal Program; Report on Internal
Control over Compliance; and Report on Schedule of
Expenditures of Federal Awards Required by the Uniform Guidance
March 24, 2023
The Honorable Henry D. McMaster, Governor
and
Members of the State Fiscal Accountability Authority
State of South Carolina
Columbia, South Carolina
Report on Compliance for Each Major Federal Program
Qualified and Unmodified Opinions
We have audited the State of South Carolina’s (the State) compliance with the types of
compliance requirements identified as subject to audit in the Office of Management and Budget
(OMB) Compliance Supplement that could have a direct and material effect on each of the
State’s major federal programs for the year ended June 30, 2022. The State's major federal
programs are identified in the Summary of Auditor's Results section of the accompanying
Schedule of Findings and Questioned Costs.
Qualified Opinion on the Medicaid Cluster and Child Health Insurance Program (CHIP)
In our opinion, except for the noncompliance described in the Basis for Qualified and
Unmodified Opinions section of our report, the State complied, in all material respects, with the
compliance requirements referred to above that could have a direct and material effect on the
Medicaid Cluster and CHIP for the year ended June 30, 2022.
Unmodified Opinion on Each of the Other Major Federal Programs
In our opinion, the State complied, in all material respects, with the compliance
requirements referred to above that could have a direct and material effect on each of its other
major federal programs identified in the Summary of Auditor’s Results section of the
accompanying Schedule of Findings and Questioned Costs for the year ended June 30, 2022.
Basis for Qualified and Unmodified Opinions
We conducted our audit of compliance in accordance with auditing standards generally
accepted in the United States of America; the standards applicable to financial audits contained
in Government Auditing Standards issued by the Comptroller General of the United States; and
the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
(Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are
further described in the Auditor’s Responsibilities for the Audit of Compliance section of our
report.
2
We are required to be independent of the State and to meet our other ethical
responsibilities, in accordance with relevant ethical requirements relating to our audit. We
believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis
for our qualified and unmodified opinions on compliance for each major federal program. Our
audit does not provide a legal determination of the State’s compliance with the compliance
requirements referred to above.
Matters Giving Rise to Qualified Opinion on the Medicaid Cluster and CHIP
As described in the accompanying schedule of findings and questioned costs, the State
did not comply with requirements regarding the Medicaid Cluster and CHIP as described in
finding number 2022-004 for Eligibility.
Compliance with such requirements is necessary, in our opinion, for the State to comply
with the requirements applicable to that program.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and
for the design, implementation, and maintenance of effective internal control over compliance
with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant
agreements applicable to the State’s federal programs.
Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material
noncompliance with the compliance requirements referred to above occurred, whether due to
fraud or error, and express an opinion on the State’s compliance based on our audit. Reasonable
assurance is a high level of assurance but is not absolute assurance and therefore is not a
guarantee that an audit conducted in accordance with generally accepted auditing standards,
Government Auditing Standards, and the Uniform Guidance will always detect material
noncompliance when it exists. The risk of not detecting material noncompliance resulting from
fraud is higher than for that resulting from error, as fraud may involve collusion, forgery,
intentional omissions, misrepresentations, or the override of internal control. Noncompliance
with the compliance requirements referred to above is considered material if there is a
substantial likelihood that, individually or in the aggregate, it would influence the judgment made
by a reasonable user of the report on compliance about the State’s compliance with the
requirements of each major federal program as a whole.
In performing an audit in accordance with generally accepted auditing standards,
Government Auditing Standards, and the Uniform Guidance, we:
Exercise professional judgment and maintain professional skepticism throughout
the audit.
Identify and assess the risks of material noncompliance, whether due to fraud or
error, and design and perform audit procedures responsive to those risks. Such
procedures include examining, on a test basis, evidence regarding the State’s
compliance with the compliance requirements referred to above and performing
such other procedures as we considered necessary in the circumstances.
Obtain an understanding of the State’s internal control over compliance relevant
to the audit in order to design audit procedures that are appropriate in the
circumstances and to test and report on internal control over compliance in
accordance with the Uniform Guidance, but not for the purpose of expressing an
3
opinion on the effectiveness of the State’s internal control over compliance.
Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among
other matters, the planned scope and timing of the audit and any significant deficiencies and
material weaknesses in internal control over compliance that we identified during the audit.
Other Matters
The results of our auditing procedures disclosed other instances of noncompliance which
are required to be reported in accordance with the Uniform Guidance and which are described
in the accompanying Schedule of Findings and Questioned Costs as items 2022-005, 2022-006,
and 2022-009 through 2022-018. Our opinion on each major federal program is not modified
with respect to these matters.
Government Auditing Standards requires the auditor to perform limited procedures on the
State’s response to the noncompliance findings identified in our compliance audit described in
the accompanying schedule of findings and questioned costs. The State’s response was not
subjected to the other auditing procedures applied in the audit of compliance and, accordingly,
we express no opinion on the response.
Report on Internal Control over Compliance
Our consideration of internal control over compliance was for the limited purpose
described in the Auditor’s Responsibilities for the Audit of Compliance section above and was
not designed to identify all deficiencies in internal control over compliance that might be material
weaknesses or significant deficiencies in internal control over compliance and therefore, material
weaknesses or significant deficiencies may exist that were not identified. However, as discussed
below, we did identify certain deficiencies in internal control over compliance that we consider
to be material weaknesses and significant deficiencies.
A deficiency in internal control over compliance exists when the design or operation of a
control over compliance does not allow management or employees, in the normal course of
performing their assigned functions, to prevent, or detect and correct, noncompliance with a type
of compliance requirement of a federal program on a timely basis. A material weakness in
internal control over compliance is a deficiency, or a combination of deficiencies, in internal
control over compliance, such that there is reasonable possibility that material noncompliance
with a type of compliance requirement of a federal program will not be prevented, or detected
and corrected, on a timely basis. We consider the deficiency in internal control over compliance
described in the accompanying Schedule of Findings and Questioned Costs as item 2022-004
to be a material weakness.
A significant deficiency in internal control over compliance is a deficiency, or a
combination of deficiencies, in internal control over compliance with a type of compliance
requirement of a federal program that is less severe than a material weakness in internal control
over compliance, yet important enough to merit attention by those charged with governance.
We consider the deficiencies in internal control over compliance described in the accompanying
Schedule of Findings and Questioned Costs as items 2022-005 through 2022-018 to be
significant deficiencies.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness
of internal control over compliance. Accordingly, no such opinion is expressed.
Government Auditing Standards requires the auditor to perform limited procedures on the
State’s response to the internal control over compliance findings identified in our compliance
audit described in the accompanying schedule of findings and questioned costs. The State’s
4
response was not subjected to the other auditing procedures applied in the audit of compliance
and, accordingly, we express no opinion on the response.
The purpose of this report on internal control over compliance is solely to describe the
scope of our testing of internal control over compliance and the results of that testing based on
the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other
purpose.
Report on Schedule of Expenditures of Federal Awards Required by the Uniform
Guidance
We have audited the financial statements of the governmental activities, the business-
type activities, the aggregate discretely presented component units, each major fund, and the
aggregate remaining fund information of the State as of and for the year ended June 30, 2022,
and the related notes to the financial statements, which collectively comprise the State’s basic
financial statements. We issued our report thereon dated November 29, 2022, which contained
unmodified opinions on the basic financial statements. Our audit was conducted for the purpose
of forming opinions on the financial statements that collectively comprise the State’s basic
financial statements. The accompanying Schedule of Expenditures of Federal Awards is
presented for purposes of additional analysis as required by the Uniform Guidance and is not a
required part of the basic financial statements. Such information is the responsibility of
management and was derived from and relates directly to the underlying accounting and other
records used to prepare the basic financial statements. The information has been subjected to
the auditing procedures applied in the audit of the basic financial statements and certain
additional procedures including comparing and reconciling such information directly to the
underlying accounting and other records used to prepare the basic financial statements or to the
basic financial statements themselves, and other additional procedures in accordance with
auditing standards generally accepted in the United States of America. In our opinion, the
Schedule of Expenditures of Federal Awards is fairly stated in all material respects in relation to
the basic financial statements as a whole.
Columbia, South Carolina
March 24, 2023
5
Schedule of Expenditures of Federal Awards by Federal
Grantor and Assistance Listing
Schedule 1
Federal Subrecipient
Grantor/Assistance Listing Number/Title Pass-Through Grant Number Expenditures Expenditures
Department of Agriculture
SNAP Cluster
10.551 Supplemental Nutrition Assistance Program
Direct 1,775,980,429 -
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program
Direct 35,009,417 5,900,565
10.561 COVID-19 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program
Direct 2,302,508 -
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Total 37,311,925 5,900,565
SNAP Cluster Total 1,813,292,354 5,900,565
Child Nutrition Cluster
10.555 National School Lunch Program
Direct 561,957,173 525,482,881
10.555 COVID-19 National School Lunch Program
Direct 16,201,282 16,201,282
10.555 National School Lunch Program Total 578,158,455 541,684,163
10.582 Fresh Fruit and Vegetable Program
Direct 3,893,286 3,893,286
Child Nutrition Cluster Total 582,051,741 545,577,449
Food Distribution Cluster
10.565 Commodity Supplemental Food Program
Direct 590,365 557,099
10.568 Emergency Food Assistance Program (Administrative Costs)
Direct 1,521,672 1,432,970
10.568 COVID-19 Emergency Food Assistance Program (Administrative Costs)
Direct 687,123 672,194
10.568 Emergency Food Assistance Program (Administrative Costs) Total 2,208,795 2,105,164
Food Distribution Cluster Total 2,799,160 2,662,263
Department of Commerce
Economic Development Cluster
11.307 Economic Adjustment Assistance
Direct 2,481,957 -
Economic Development Cluster Total 2,481,957 -
Department of Housing and Urban Development
CDBG - Entitlement Grants Cluster
14.218 Community Development Block Grants/Entitlement Grants
Direct 4,785,218 -
CDBG - Entitlement Grants Cluster Total 4,785,218 -
Department of the Interior
Fish and Wildlife Cluster
15.605 Sport Fish Restoration
Direct 2,425,776 1,783,894
15.611 Wildlife Restoration and Basic Hunter Education
Direct 4,405,384 56,568
15.626 Enhanced Hunter Education and Safety
Direct 173,880 -
Fish and Wildlife Cluster Total 7,005,040 1,840,462
7
Schedule 1
Federal Subrecipient
Grantor/Assistance Listing Number/Title Pass-Through Grant Number Expenditures Expenditures
Department of Transportation
FMCSA Cluster
20.218 Motor Carrier Safety Assistance
Direct 4,925,398 -
FMCSA Cluster Total 4,925,398 -
Highway Planning and Construction Cluster
20.205 Highway Planning and Construction
Passed through South Carolina Department of Transportation
SCDNR-1-20 173,497 -
SCDNR-1-18 46,748 -
20.205 Highway Planning and Construction Total 220,245 -
20.219 Recreational Trails Program
Direct 991,345 910,897
Highway Planning and Construction Cluster Total 1,211,590 910,897
Highway Safety Cluster
20.600 State and Community Highway Safety
Direct 3,851,063 1,892,336
20.616 National Priority Safety Programs
Direct 2,256,879 408,313
Highway Safety Cluster Total 6,107,942 2,300,649
Transit Services Programs Cluster
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities
Passed through The Berkeley-Charleston-Dorchester Council of Governments
SC-2022-006-00 13,443 -
Transit Services Programs Cluster Total 13,443 -
Environmental Protection Agency
Clean Water State Revolving Fund (CWSRF) Cluster
66.458 Capitalization Grants for Clean Water State Revolving Funds
Direct 18,048,466 17,444,243
Clean Water State Revolving Fund (CWSRF) Cluster Total 18,048,466 17,444,243
Drinking Water State Revolving Fund (DWSRF) Cluster
66.468 Capitalization Grants for Drinking Water State Revolving Funds
Direct 21,433,942 18,806,341
Drinking Water State Revolving Fund (DWSRF) Cluster Total 21,433,942 18,806,341
Department of Education
Special Education Cluster (IDEA)
84.027 Special Education Grants to States
Direct 188,684,849 174,154,521
84.027 COVID-19 Special Education Grants to States
Direct 7,900,302 7,900,302
84.027 Special Education Grants to States Total 196,585,151 182,054,823
84.173 Special Education Preschool Grants
Direct 7,348,025 7,348,025
84.173 COVID-19 Special Education Preschool Grants
Direct 768,791 768,791
84.173 Special Education Preschool Grants Total 8,116,816 8,116,816
Special Education Cluster (IDEA) Total 204,701,967 190,171,639
8
Schedule 1
Federal Subrecipient
Grantor/Assistance Listing Number/Title Pass-Through Grant Number Expenditures Expenditures
Department of Health and Human Services
Aging Cluster
93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers
Direct 10,498,373 9,698,679
93.044 COVID-19 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers
Direct 1,102,655 1,079,145
93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior 11,601,028 10,777,824
Centers Total
93.045 Special Programs for the Aging, Title III, Part C, Nutrition Services
Direct 11,970,758 11,717,073
93.045 COVID-19 Special Programs for the Aging, Title III, Part C, Nutrition Services
Direct 1,881,917 1,881,917
93.045 Special Programs for the Aging, Title III, Part C, Nutrition Services Total 13,852,675 13,598,990
93.053 Nutrition Services Incentive Program
Direct 1,846,050 1,846,050
Aging Cluster Total 27,299,753 26,222,864
CCDF Cluster
93.575 Child Care and Development Block Grant
Direct 125,167,552 -
93.575 COVID-19 Child Care and Development Block Grant
Direct 324,937,942 -
93.575 Child Care and Development Block Grant Total 450,105,494 -
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund
Direct 46,593,943 -
CCDF Cluster Total 496,699,437 -
Head Start Cluster
93.600 Head Start
Direct 153,283 -
Head Start Cluster Total 153,283 -
Medicaid Cluster
93.775 State Medicaid Fraud Control Units
Direct 1,355,101 -
93.777 State Survey and Certification of Health Care Providers and Suppliers (Title XVIII) Medicare
Direct 4,346,559 -
93.777 COVID-19 State Survey and Certification of Health Care Providers and Suppliers (Title XVIII) Medicare
Direct 208,316 -
93.777 State Survey and Certification of Health Care Providers and Suppliers (Title XVIII) Medicare Total 4,554,875 -
93.778 Medical Assistance Program
Direct 5,687,900,154 -
93.778 COVID-19 Medical Assistance Program
Direct 562,589,241 -
93.778 Medical Assistance Program Total 6,250,489,395 -
Medicaid Cluster Total 6,256,399,371 -
Social Security Administration
Disability Insurance/SSI Cluster
96.001 Social Security Disability Insurance
Direct 34,079,235 -
Disability Insurance/SSI Cluster Total 34,079,235 -
9
Schedule 1
Federal Subrecipient
Grantor/Assistance Listing Number/Title Pass-Through Grant Number Expenditures Expenditures
Research and Development Cluster
Department of Agriculture
10.200 Grants for Agricultural Research, Special Research Grants
Passed through Mississippi State University
321673.05.18.FR21-3 67 -
321673.05.06.FR20-4 13,444 -
10.200 Grants for Agricultural Research, Special Research Grants Total 13,511 -
10.771 Rural Cooperative Development Grants
Passed through Clemson University
46-039-576000254 44,234 -
Department of Commerce
11.012 Integrated Ocean Observing System (IOOS)
Passed through Southeast Coastal Ocean Observing Regional Association
IOOS.16(028)SCDNR.TS.OTT 11,500 -
IOOS.16(028)SCDNR.DS.OBS 16,204 -
11.012 Integrated Ocean Observing System (IOOS) Total 27,704
11.407 Interjurisdictional Fisheries Act of 1986
Direct 11,859 -
11.417 Sea Grant Support
Direct 2,393,790 1,060,101
Passed through Mississippi State University
NA21OAR4170268 2,877 -
Passed through North Carolina State University
NA18OAR4170069 3,538 -
Passed through University of Georgia
NA18OAR4170084 5,831 -
11.417 Sea Grant Support Total 2,406,036 1,060,101
11.419 Coastal Zone Management Administration Awards
Passed through North Carolina Department of Environmental Quality
CW18257 19,583 -
Passed through University of Michigan
SUBK00014473 24,123 5,039
SUBK00016376 3,280 -
SUBK00015356 6,660 -
SUBK00014181 68,698 -
Passed through University of South Carolina
224709 2,455 -
11.419 Coastal Zone Management Administration Awards Total 124,799 5,039
11.420 Coastal Zone Management Estuarine Research Reserves
Direct 669,294 -
11.431 Climate and Atmospheric Research
Direct 694 694
Passed through University of South Carolina
NA16OAR4310163 17,574 -
11.431 Climate and Atmospheric Research Total 18,268 694
11.433 Marine Fisheries Initiative
Direct 532,750 -
11.434 Cooperative Fishery Statistics
Direct 166,810 -
11.435 Southeast Area Monitoring and Assessment Program
Direct 1,478,364 28,444
10
Schedule 1
Federal Subrecipient
Grantor/Assistance Listing Number/Title Pass-Through Grant Number Expenditures Expenditures
11.454 Unallied Management Projects
Direct 916,101 -
Passed through New England Aquarium
2716 1,609 -
Passed through Texas A&M University
M1900115 3,632 -
11.454 Unallied Management Projects Total 921,342 -
11.463 Habitat Conservation
Direct 108,460 18,433
11.472 Unallied Science Program
Direct 1,067,901 235,242
Passed through Atlantic States Marine Fisheries Commission
19-0902 19,927 -
11.472 Unallied Science Program Total 1,087,828 235,242
11.473 Office for Coastal Management
Passed through National Audubon Society, Inc.
0318.18.062359 900 -
Passed through University of Georgia
AWD-001742-G2 11,375 -
11.473 Office for Coastal Management Total 12,275 -
11.474 Atlantic Coastal Fisheries Cooperative Management Act
Direct 255,018 -
11.999 Marine Debris Program
Direct 5,857 -
Department of Defense
12.100 Aquatic Plant Control
Direct 104,264 -
12.107 Navigation Projects
Direct 33,029 -
Department of the Interior
15.605 Sport Fish Restoration
Direct 4,195,950 -
15.608 Fish and Wildlife Management Assistance
Direct 55,984 -
15.611 Wildlife Restoration and Basic Hunter Education
Direct 6,249,581 39,000
15.615 Cooperative Endangered Species Conservation Fund
Direct 202,269 -
15.622 Sportfishing and Boating Safety Act
Direct 23,100 -
15.630 Coastal
Direct 54,753 -
15.634 State Wildlife Grants
Direct 865,636 322,951
15.657 Endangered Species Recovery Implementation
Direct 9,507 -
15.684 White-nose Syndrome National Response Implementation
Direct 29,618 -
11
Schedule 1
Federal Subrecipient
Grantor/Assistance Listing Number/Title Pass-Through Grant Number Expenditures Expenditures
15.808 U.S. Geological Survey Research and Data Collection
Direct 68,944 -
15.810 National Cooperative Geologic Mapping
Direct 191,235 -
15.980 National Ground-Water Monitoring Network
Direct 7,023 -
Department of Justice
16.550 State Justice Statistics Program for Statistical Analysis Centers
Direct 3,754 -
National Foundation on the Arts and the Humanities
45.169 Promotion of the Humanities Office of Digital Humanities
Direct 107,354 91,677
National Science Foundation
47.070 Computer and Information Science and Engineering
Passed through Missouri University of Science and Technology
CNS-2044013 5,000 5,000
Environmental Protection Agency
66.461 Regional Wetland Program Development Grants
Direct 150,394 -
Department of Energy
81.214 Environmental Monitoring/Cleanup, Cultural and Resource Mgmt., Emergency Response Research, Outreach,
Technical Analysis
Direct 130,555 -
Department of Health and Human Services
93.103 Food and Drug Administration Research
Direct 199,341 -
93.211 Telehealth Programs
Passed through Medical University of South Carolina
4 U66RH31458-03-06;A00-3403-S002 71,792 -
93.242 Mental Health Research Grants
Passed through The Feinstein Institutes for Medical Research
AWD00001140-SCDMH 37,855 -
93.315 Rare Disorders: Research, Surveillance, Health Promotion, and Education
Direct 412,113 10,000
93.367 Flexible Funding Model - Infrastructure Development and Maintenance for State Manufactured Food Regulatory
Programs
Direct 420,755 36,645
93.876 Antimicrobial Resistance Surveillance in Retail Food Specimens
Direct 125,213 -
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs
Direct 124,473 -
Research and Development Cluster Total 21,763,901 1,853,226
Total Clusters 9,505,253,198 813,690,598
12
Schedule 1
Federal Subrecipient
Grantor/Assistance Listing Number/Title Pass-Through Grant Number Expenditures Expenditures
Department of Agriculture
10.093 Voluntary Public Access and Habitat Incentive Program
Direct 129,800 129,800
10.153 Market News
Direct 2,088 -
10.162 Inspection Grading and Standardization
Direct 2,133,951 218,095
10.170 Specialty Crop Block Grant Program - Farm Bill
Direct 562,877 472,266
10.170 COVID-19 Specialty Crop Block Grant Program - Farm Bill
Direct 33,551 32,343
10.170 Specialty Crop Block Grant Program - Farm Bill Total 596,428 504,609
10.171 Organic Certification Cost Share Programs
Direct 8,876 6,308
10.351 Rural Business Development Grant
Direct 116,147 36,645
10.525 COVID-19 Farm and Ranch Stress Assistance Network Competitive Grants Program
Direct 136,220 103,475
10.534 CACFP Meal Service Training Grants
Direct 23,082 -
10.535 SNAP Fraud Framework Implementation Grant
Direct 136,000 -
10.541 Child Nutrition-Technology Innovation Grant
Direct 64,220 -
10.542 COVID-19 Pandemic EBT Food Benefits
Direct 315,364,757 -
10.545 Farmers’ Market Supplemental Nutrition Assistance Program Support Grants
Direct 3,837 -
10.557 WIC Special Supplemental Nutrition Program for Women, Infants, and Children
Direct 64,328,478 756,538
10.557 COVID-19 WIC Special Supplemental Nutrition Program for Women, Infants, and Children
Direct 3,089,409 -
10.557 WIC Special Supplemental Nutrition Program for Women, Infants, and Children Total 67,417,887 756,538
10.558 Child and Adult Care Food Program
Direct 30,458,597 29,907,030
10.558 COVID-19 Child and Adult Care Food Program
Direct 3,587,507 3,587,507
10.558 Child and Adult Care Food Program Total 34,046,104 33,494,537
10.560 State Administrative Expenses for Child Nutrition
Direct 4,793,332 -
10.572 WIC Farmers' Market Nutrition Program (FMNP)
Direct 59,766 -
10.575 Farm to School Grant Program
Direct 42,839 -
10.576 Senior Farmers Market Nutrition Program
Direct 788,714 -
10.579 Child Nutrition Discretionary Grants Limited Availability
Direct 741,861 467,256
10.579 COVID-19 Child Nutrition Discretionary Grants Limited Availability
13
Schedule 1
Federal Subrecipient
Grantor/Assistance Listing Number/Title Pass-Through Grant Number Expenditures Expenditures
Direct 22,807 13,805
10.579 Child Nutrition Discretionary Grants Limited Availability Total 764,668 481,061
10.649 COVID-19 Pandemic EBT Administrative Costs
Direct 7,399,757 183,576
10.652 Forestry Research
Direct 385,580 -
10.664 Cooperative Forestry Assistance
Direct 2,312,523 641,426
10.676 Forest Legacy Program
Direct 1,960,944 -
10.678 Forest Stewardship Program
Direct 171,532 -
10.680 Forest Health Protection
Direct 414,774 293,394
10.691 Good Neighbor Authority
Direct 38,191 -
10.697 State & Private Forestry Hazardous Fuel Reduction Program
Direct 154,379 126,303
10.855 Distance Learning and Telemedicine Loans and Grants
Direct 105,937 -
10.902 Soil and Water Conservation
Direct 46,195 -
10.912 Environmental Quality Incentives Program
Direct 297,999 -
10.931 Agricultural Conservation Easement Program
Direct 77,057 -
10.934 Feral Swine Eradication and Control Pilot Program
Direct 166,529 166,529
Department of Agriculture Total 440,160,113 37,142,296
Department of Commerce
11.419 Coastal Zone Management Administration Awards
Direct 2,807,061 13,976
11.420 Coastal Zone Management Estuarine Research Reserves
Direct 85,018 -
Department of Commerce Total 2,892,079 13,976
Department of Defense
12.113 State Memorandum of Agreement Program for the Reimbursement of Technical Services
Direct 899,520 -
12.400 Military Construction, National Guard
Direct 916,488 -
12.401 National Guard Military Operations and Maintenance (O&M) Projects
Direct 34,961,069 -
14
Schedule 1
Federal Subrecipient
Grantor/Assistance Listing Number/Title Pass-Through Grant Number Expenditures Expenditures
12.404 National Guard ChalleNGe Program
Direct 4,232,731 -
12.617 Economic Adjustment Assistance for State Governments
Passed through South Carolina Department of Employment and Workforce
21SCCAP02 11,145 -
Department of Defense Total 41,020,953 -
Department of Housing and Urban Development
14.228 Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii
Direct 30,094,690 14,485,023
14.228 COVID-19 Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii
Direct 12,374,839 11,362,287
14.228 Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii Total 42,469,529 25,847,310
14.231 Emergency Solutions Grant Program
Direct 2,661,422 2,483,595
14.231 COVID-19 Emergency Solutions Grant Program
Direct 16,781,155 16,569,782
14.231 Emergency Solutions Grant Program Total 19,442,577 19,053,377
14.241 Housing Opportunities for Persons with AIDS
Direct 2,225,954 2,120,021
14.241 COVID-19 Housing Opportunities for Persons with AIDS
Direct 73,129 71,415
14.241 Housing Opportunities for Persons with AIDS Total 2,299,083 2,191,436
14.267 Continuum of Care Program
Direct 395,970 395,970
14.401 Fair Housing Assistance Program State and Local
Direct 390,694 -
14.921 Older Adults Home Modification Grant Program
Direct 61,719 -
Department of Housing and Urban Development Total 65,059,572 47,488,093
Department of the Interior
15.226 Payments in Lieu of Taxes
Direct 1,549,601 1,549,601
15.438 National Forest Acquired Lands
Direct 785 785
15.614 Coastal Wetlands Planning, Protection and Restoration
Direct 2,686,100 686,100
15.616 Clean Vessel Act
Direct 470,364 349,382
15.622 Sportfishing and Boating Safety Act
Direct 1,447,638 1,420,581
15.630 Coastal
Direct 17,320 -
15.634 State Wildlife Grants
Direct 60,578 -
15.657 Endangered Species Recovery Implementation
Direct 37,975 -
15.904 Historic Preservation Fund Grants-In-Aid
Direct 908,961 908,961
15
Schedule 1
Federal Subrecipient
Grantor/Assistance Listing Number/Title Pass-Through Grant Number Expenditures Expenditures
15.916 Outdoor Recreation Acquisition, Development and Planning
Direct 650,588 650,588
15.957 Emergency Supplemental Historic Preservation Fund
Direct 565,466 565,466
Department of the Interior Total 8,395,376 6,131,464
Department of Justice
16.017 Sexual Assault Services Formula Program
Direct 402,261 381,000
16.034 COVID-19 Coronavirus Emergency Supplemental Funding Program
Direct 2,722,267 2,380,254
16.540 Juvenile Justice and Delinquency Prevention
Direct 316,537 226,512
16.543 Missing Children's Assistance
Direct 405,584 -
16.554 National Criminal History Improvement Program (NCHIP)
Direct 968,719 -
16.575 Crime Victim Assistance
Direct 29,231,677 28,127,540
16.576 Crime Victim Compensation
Direct 628,399 -
16.582 Crime Victim Assistance/Discretionary Grants
Direct 4,999 -
16.588 Violence Against Women Formula Grants
Direct 2,256,713 1,920,288
16.593 Residential Substance Abuse Treatment for State Prisoners
Direct 255,788 240,487
16.607 Bulletproof Vest Partnership Program
Direct 79,491 21,776
16.609 Project Safe Neighborhoods
Direct 164,209 151,262
16.710 Public Safety Partnership and Community Policing Grants
Direct 57,190 -
16.735 PREA Program: Strategic Support for PREA Implementation
Direct 81,252 30,195
16.738 Edward Byrne Memorial Justice Assistance Grant Program
Direct 3,269,864 2,944,708
16.741 DNA Backlog Reduction Program
Direct 590,722 -
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program
Direct 292,504 277,346
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program
Direct 1,306 -
16.750 Support for Adam Walsh Act Implementation Grant Program
Direct 213,140 -
16
Schedule 1
Federal Subrecipient
Grantor/Assistance Listing Number/Title Pass-Through Grant Number Expenditures Expenditures
16.751 Edward Byrne Memorial Competitive Grant Program
Direct 34,445 34,445
16.813 NICS Act Record Improvement Program
Direct 374,970 -
16.816 John R. Justice Prosecutors and Defenders Incentive Act
Direct 42,695 -
16.825 Smart Prosecution Initiative
Direct 93,503 -
16.827 Justice Reinvestment Initiative
Direct 248,928 -
16.836 Indigent Defense
Direct 118,714 -
16.838 Comprehensive Opioid, Stimulant, and Substance Abuse Program
Direct 206,940 163,224
16.844 Combatting Contraband Cell Phone Use in Prisons
Direct 3,186 -
16.922 Equitable Sharing Program
Direct 31,015 -
16.U01 Drug Free Communities Support Program Grants
Direct 135,480 -
Department of Justice Total 43,232,498 36,899,037
Department of Labor
17.005 Compensation and Working Conditions
Direct 95,860 -
17.235 Senior Community Service Employment Program
Direct 1,120,262 1,002,028
17.285 Apprenticeship USA Grants
Direct 3,216,650 -
17.503 Occupational Safety and Health State Program
Direct 2,446,679 -
17.504 Consultation Agreements
Direct 965,606 -
Department of Labor Total 7,845,057 1,002,028
Department of Transportation
20.106 Airport Improvement Program, COVID-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs
Direct 252,715 -
20.111 Aircraft Pilots Workforce Development Grant Program
Direct 2,500 -
20.232 Commercial Driver's License Program Implementation Grant
Direct 105,882 -
20.240 Fuel Tax Evasion-Intergovernmental Enforcement Effort
Direct 68,195 -
20.301 Railroad Safety
Direct 4,414 -
17
Schedule 1
Federal Subrecipient
Grantor/Assistance Listing Number/Title Pass-Through Grant Number Expenditures Expenditures
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated
Direct 994,117 550,043
20.614 National Highway Traffic Safety Administration (NHTSA) Discretionary Safety Grants and Cooperative Agreements
Direct 244,371 -
20.615 E-911 Grant Program
Direct 1,113,931 -
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants
Direct 270,304 270,304
Department of Transportation Total 3,056,429 820,347
Department of the Treasury
21.016 Equitable Sharing
Direct 216,854 -
21.019 COVID-19 Coronavirus Relief Fund
Direct 160,583,044 160,564,748
21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds
Direct 61,300,000 -
Department of Treasury Total 222,099,898 160,564,748
Appalachian Regional Commission
23.002 Appalachian Area Development
Direct 1,473,960 1,473,960
23.011 Appalachian Research, Technical Assistance, and Demonstration Projects
Direct 153,858 -
Appalachian Regional Commission Total 1,627,818 1,473,960
General Services Administration
39.003 Donation of Federal Surplus Personal Property
Direct 6,833,835 -
General Services Administration Total 6,833,835 -
National Foundation on the Arts and the Humanities
45.025 Promotion of the Arts Partnership Agreements
Direct 892,443 96,583
45.025 COVID-19 Promotion of the Arts Partnership Agreements
Direct 787,450 768,700
45.025 Promotion of the Arts Partnership Agreements Total 1,679,893 865,283
45.129 Promotion of the Humanities Federal/State Partnership
Passed through National Endowment For Humanities
ZSO 21-43-7 5,394 5,394
45.310 Grants to States
Direct 1,914,456 134,740
45.310 COVID-19 Grants to States
Direct 1,493,807 712,022
45.310 Grants to States Total 3,408,263 846,762
National Foundation on the Arts and the Humanities Total 5,093,550 1,717,439
18
Schedule 1
Federal Subrecipient
Grantor/Assistance Listing Number/Title Pass-Through Grant Number Expenditures Expenditures
Small Business Administration
59.061 State Trade Expansion
Direct 335,021 301,954
59.075 COVID-19 Shuttered Venue Operators Grant Program
Direct 1,312,925 -
Small Business Administration Total 1,647,946 301,954
Department of Veterans Affairs
64.005 Grants to States for Construction of State Home Facilities
Direct 4,020,620 -
64.005 COVID-19 Grants to States for Construction of State Home Facilities
Direct 1,954,884 -
64.005 Grants to States for Construction of State Home Facilities Total 5,975,504 -
64.124 All-Volunteer Force Educational Assistance
Direct 332,401 -
Department of Veterans Affairs Total 6,307,905 -
Environmental Protection Agency
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the
Clean Air Act
Direct 665,251 -
66.039 Diesel Emission Reduction Act (DERA) National Grants
Direct 753,950 689,359
66.040 Diesel Emissions Reduction Act (DERA) State Grants
Direct 231,792 197,283
66.312 State Environmental Justice Cooperative Agreement Program
Direct 64,013 48,888
66.419 Water Pollution Control State, Interstate, and Tribal Program Support
Direct 349,962 128,330
66.444 Lead Testing in School and Child Care Program Drinking Water (SDWA 1464(d))
Direct 110,480 -
66.454 Water Quality Management Planning
Direct 165,991 112,938
66.460 Nonpoint Source Implementation Grants
Direct 3,271,904 2,148,238
66.461 Regional Wetland Program Development Grants
Direct 173,202 -
66.605 Performance Partnership Grants
Direct 7,262,708 -
66.802 Superfund State, Political Subdivision, and Indian Tribe Site-Specific Cooperative Agreements
Direct 822,364 -
66.804 Underground Storage Tank (UST) Prevention, Detection, and Compliance Program
Direct 468,899 -
66.805 Leaking Underground Storage Tank Trust Fund Corrective Action Program
Direct 1,091,901 -
66.809 Superfund State and Indian Tribe Core Program Cooperative Agreements
Direct 155,065 -
19
Schedule 1
Federal Subrecipient
Grantor/Assistance Listing Number/Title Pass-Through Grant Number Expenditures Expenditures
66.817 State and Tribal Response Program Grants
Direct 574,342 -
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements
Direct 17,643 -
Environmental Protection Agency Total 16,179,467 3,325,036
Department of Energy
81.041 State Energy Program
Direct 894,458 -
81.042 Weatherization Assistance for Low-Income Persons
Direct 1,124,869 835,971
81.086 Conservation Research and Development
Direct 72,603 -
81.104 Environmental Remediation and Waste Processing and Disposal
Direct 139,784 -
81.106 Transport of Transuranic Wastes to the Waste Isolation Pilot Plant: States and Tribal Concerns, Proposed Solutions
Direct 59,149 -
Passed through Southern States Energy Board
SSEB-920WIPP-SCEMD-2021 107,973 -
DE-EM0005215;SSEB-WIPP-920-SCDHEC-2021-004amd 119,706 -
81.106 Transport of Transuranic Wastes to the Waste Isolation Pilot Plant: States and Tribal Concerns, 286,828 -
Proposed Solutions Total
81.214 Environmental Monitoring/Cleanup, Cultural and Resource Mgmt., Emergency Response Research, Outreach,
Technical Analysis
Direct 3,942,607 172,717
81.U01 State Energy Conservation
Direct 1,422,880 1,233,289
81.U02 Power Commission Fees
Direct 5,114 -
Department of Energy Total 7,889,143 2,241,977
Department of Education
84.002 Adult Education - Basic Grants to States
Direct 9,361,247 8,295,154
84.010 Title I Grants to Local Educational Agencies
Direct 267,742,469 264,708,570
84.011 Migrant Education State Grant Program
Direct 839,378 165,269
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth
Direct 1,170,917 1,170,917
84.048 Career and Technical Education -- Basic Grants to States
Direct 21,530,858 18,836,329
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States
Direct 51,192,863 -
84.144 Migrant Education Coordination Program
Direct 86,235 -
84.177 Rehabilitation Services Independent Living Services for Older Individuals Who are Blind
Direct 821,104 -
20
Schedule 1
Federal Subrecipient
Grantor/Assistance Listing Number/Title Pass-Through Grant Number Expenditures Expenditures
84.181 Special Education-Grants for Infants and Families
Direct 8,269,198 -
84.184 School Safely National Activities
Direct 310,958 -
84.187 Supported Employment Services for Individuals with the Most Significant Disabilities
Direct 373,892 -
84.196 Education for Homeless Children and Youth
Direct 1,376,852 1,153,610
84.282 Charter Schools
Direct 4,476,289 4,349,507
84.287 Twenty-First Century Community Learning Centers
Direct 17,871,460 16,997,112
84.305 Education Research, Development and Dissemination
Direct 74,471 -
84.326 Special Education Technical Assistance and Dissemination to Improve Services and Results for Children with
Disabilities
Direct 201,690 -
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs
Direct 3,167 -
84.358 Rural Education
Direct 2,333,114 2,228,989
84.365 English Language Acquisition State Grants
Direct 5,248,543 4,983,608
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants)
Direct 29,610,754 27,823,671
84.369 Grants for State Assessments and Related Activities
Direct 5,678,128 -
84.372 Statewide Longitudinal Data Systems
Direct 400,436 -
84.377 School Improvement Grants
Direct 3,465,579 3,352,007
84.424 Student Support and Academic Enrichment Program
Direct 20,524,269 19,023,214
84.425B COVID-19 Discretionary Grants: Rethink K-12 Education Models Grants
Direct 4,762,009 -
84.425C COVID-19 Governor’s Emergency Education Relief (GEER) Fund
Direct 30,828,215 30,828,215
84.425D COVID-19 Elementary and Secondary School Emergency Relief (ESSER) Fund
Direct 531,947,309 487,807,737
84.425R COVID-19 Coronavirus Response and Relief Supplemental Appropriations Act, 2021 – Emergency
Assistance to Non-Public Schools (CRRSA EANS) Program
Direct 17,070,510 -
84.425U COVID-19 American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER)
Direct 222,923,960 194,332,732
84.425V COVID-19 American Rescue Plan - Emergency Assistance to Non-Public Schools (ARP EANS) Program
Direct 5,716,408 -
84.425W COVID-19 American Rescue Plan – Elementary and Secondary School Emergency Relief –Homeless
Children and Youth
Direct 111,480 111,480
84.425 COVID-19 Education Stabilization Fund Total 813,359,891 713,080,164
21
Schedule 1
Federal Subrecipient
Grantor/Assistance Listing Number/Title Pass-Through Grant Number Expenditures Expenditures
84.U01 American Printing House for the Blind (APH) - Non Cash
Passed through American Printing House
None 196,598
Department of Education Total 1,266,520,360 1,086,168,121
Election Assistance Commission
90.404 2018 HAVA Election Security Grants
Direct 1,399,314 -
Election Assistance Commission Total 1,399,314 -
Department of Health and Human Services
93.041 Special Programs for the Aging, Title VII, Chapter 3, Programs for Prevention of Elder Abuse, Neglect,
and Exploitation
Direct 44,681 5,984
93.042 Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman Services for Older Individuals
Direct 306,528 297,795
93.042 COVID-19 Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman Services for Older
Individuals
Direct 239,098 239,098
93.042 Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman Services for 545,626 536,893
Older Individuals Total
93.043 Special Programs for the Aging, Title III, Part D, Disease Prevention and Health Promotion Services
Direct 441,795 413,882
93.043 COVID-19 Special Programs for the Aging, Title III, Part D, Disease Prevention and Health Promotion Services
Direct 2,450 2,450
93.043 Special Programs for the Aging, Title III, Part D, Disease Prevention and Health Promotion Services Total 444,245 416,332
93.048 Special Programs for the Aging, Title IV, and Title II, Discretionary Projects
Direct 317,064 237,285
93.048 COVID-19 Special Programs for the Aging, Title IV, and Title II, Discretionary Projects
Direct 218,493 64,284
93.048 Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Total 535,557 301,569
93.052 National Family Caregiver Support, Title III, Part E
Direct 3,492,271 3,378,689
93.052 COVID-19 National Family Caregiver Support, Title III, Part E
Direct 552,992 552,992
93.052 National Family Caregiver Support, Title III, Part E Total 4,045,263 3,931,681
93.069 Public Health Emergency Preparedness
Direct 9,322,810 -
93.071 Medicare Enrollment Assistance Program
Direct 470,446 459,042
93.072 Lifespan Respite Care Program
Direct 251,215 187,433
93.073 Birth Defects and Developmental Disabilities - Prevention and Surveillance
Direct 508,544 -
93.079 Cooperative Agreements to Promote Adolescent Health through School-Based HIV/STD Prevention
and School-Based Surveillance
Direct 101,735 29,900
93.092 Affordable Care Act (ACA) Personal Responsibility Education Program
Direct 699,750 506,761
93.093 Health Profession Opportunity Grants
Direct 633,939 -
22
Schedule 1
Federal Subrecipient
Grantor/Assistance Listing Number/Title Pass-Through Grant Number Expenditures Expenditures
93.103 Food and Drug Administration Research
Direct 1,349,499 14,379
Passed through Association of Food and Drug Officials
G-SP-2010-08858 1,655 -
G-ME-2103-02881 10,437 -
G-SE-2103-02882 39,185 -
G-2010-02641 1,834 -
G-MP-2108-09756 27,560 -
G-T-2010-08859 2,384 -
G-MP-2010-08854 612 -
Passed through National Association of County and City Health Officials
5U5OFD005933-05;2021-032203 6,446 -
Passed through National Environmental Health Association
G-OACB-202110-01161 9,200 -
93.103 Food and Drug Administration Research Total 1,448,812 14,379
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED)
Direct 338,444 -
93.110 Maternal and Child Health Federal Consolidated Programs
Direct 121,205 -
Passed through SC Infant Mental Health Association
5 U2DMC32394-03 84,709 -
Passed through The Association of Public Health Laboratories, Inc
UG8MC31893;56300-600-158-21-21 227,573 -
93.110 COVID-19 Maternal and Child Health Federal Consolidated Programs
Direct 74,877 -
93.110 Maternal and Child Health Federal Consolidated Programs Total 508,364 -
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs
Direct 729,920 -
93.127 Emergency Medical Services for Children
Direct 138,484 -
93.130 Cooperative Agreements to States/Territories for the Coordination and Development of Primary Care Offices
Direct 162,324 -
93.136 Injury Prevention and Control Research and State and Community Based Programs
Direct 4,444,397 490,085
93.136 COVID-19 Injury Prevention and Control Research and State and Community Based Programs
Direct 32,116 32,116
93.136 Injury Prevention and Control Research and State and Community Based Programs Total 4,476,513 522,201
93.150 Projects for Assistance in Transition from Homelessness (PATH)
Direct 663,113 -
93.197 Childhood Lead Poisoning Prevention Projects, State and Local Childhood Lead Poisoning Prevention
and Surveillance of Blood Lead Levels in Children
Direct 518,194 9,085
93.217 Family Planning Services
Direct 7,649,943 15,000
93.235 Title V State Sexual Risk Avoidance Education (Title V State SRAE) Program
Direct 969,316 786,931
93.236 Grants to States to Support Oral Health Workforce Activities
Passed through Medical University of South Carolina
5 T12HP28882-06-03 34,573 -
5 T12HP28882-07-01;A00-2147-S001 87,840 -
93.236 Grants to States to Support Oral Health Workforce Activities Total 122,413 -
23
Schedule 1
Federal Subrecipient
Grantor/Assistance Listing Number/Title Pass-Through Grant Number Expenditures Expenditures
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance
Direct 5,785,091 1,850,911
Passed through Vibrant Emotional Health
5H79SM080382-02 186,499 -
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance Total 5,971,590 1,850,911
93.251 Early Hearing Detection and Intervention
Direct 234,349 -
93.268 Immunization Cooperative Agreements
Direct 74,821,604 -
93.268 COVID-19 Immunization Cooperative Agreements
Direct 46,933,976 -
93.268 Immunization Cooperative Agreements Total 121,755,580 -
93.270 Viral Hepatitis Prevention and Control
Direct 119,144 -
93.297 Teenage Pregnancy Prevention Program
Passed through SC Center for Fathers and Families
1 TP1AH000214-01-00 115,740 -
Passed through Fact Forward Advancing Reproductive Health
1 TP1AH000133-01-00 1,919 -
Passed through Fact Forward Advancing Reproductive Health
1 TP2AH000064-01-00;ML-1-590 44,760 -
1 TP2AH000064-01-00;LC-1-592 52,557 -
Passed through South Carolina Campaign To Prevent Teen Pregnancy
1 TP1AH000126-01-00:LC-6-527 2,970 -
93.297 Teenage Pregnancy Prevention Program Total 217,946 -
93.314 Early Hearing Detection and Intervention Information System (EHDI-IS) Surveillance Program
Direct 106,869 -
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC)
Direct 1,767,995 -
93.323 COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC)
Direct 157,331,734 4,504,526
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Total 159,099,729 4,504,526
93.324 State Health Insurance Assistance Program
Direct 766,063 612,710
93.334 The Healthy Brain Initiative: Technical Assistance to Implement Public Health Actions related to Cognitive Health,
Cognitive Impairment, and Caregiving at the State and Local Levels
Direct 12,233 -
93.336 Behavioral Risk Factor Surveillance System
Direct 403,841 -
93.354 COVID-19 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health
Crisis Response
Direct 3,391,740 -
93.366 State Actions to Improve Oral Health Outcomes and Partner Actions to Improve Oral Health Outcomes
Direct 640,578 104,861
93.369 ACL Independent Living State Grants
Direct 397,817 -
93.387 National and State Tobacco Control Program
Direct 1,761,504 267,787
93.391 COVID-19 Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to
Public Health or Healthcare Crises
Direct 3,702,656 2,292,381
24
Schedule 1
Federal Subrecipient
Grantor/Assistance Listing Number/Title Pass-Through Grant Number Expenditures Expenditures
93.421 Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the
Nation’s Health
Passed through National Association of County and City Health Officials
6NU38OT000306-04-01:2022-021101 9,072 -
Passed through National Association of County and City Health Officials
6NU38OT000306-03-06;UP-2-597 12,500 12,500
Passed through The Nemours Foundation
6 NU38OT000304-01-02;SCDHEC-8614151009-01 2 5,456 -
5 NU38OT000304-03-00;SCDHEC-8614151011-01-1 11,915 -
93.421 COVID-19 Strengthening Public Health Systems and Services through National Partnerships to Improve and
Protect the Nation’s Health
Passed through National Assoc. of Chronic Disease Directors
5-NU38OT000286-3;2842021 168,103 -
93.421 Strengthening Public Health Systems and Services through National Partnerships to Improve and 207,046 12,500
Protect the Nation’s Health Total
93.426 Improving the Health of Americans through Prevention and Management of Diabetes and Heart Disease and Stroke
Direct 2,270,472 708,821
93.434 Every Student Succeeds Act/Preschool Development Grants
Direct 12,622,436 1,273,098
93.435 Innovative State and Local Public Health Strategies to Prevent and Manage Diabetes and Heart Disease and Stroke
Direct 1,739,352 967,597
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (WISEWOMAN)
Direct 305,862 19,864
93.470 Alzheimer’s Disease Program Initiative (ADPI)
Direct 165,000 44,742
93.471 COVID-19 Title IV-E Kinship Navigator Program
Direct 3,885,681 -
93.497 COVID-19 Family Violence Prevention and Services/Sexual Assault/Rape Crisis Services and Supports
Direct 1,754,117 -
93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution
Direct 3,166,635 -
93.499 COVID-19 Low Income Household Water Assistance Program
Direct 5,489,103 5,489,103
93.556 MaryLee Allen Promoting Safe and Stable Families Program
Direct 2,533,965 1,151,792
93.556 COVID-19 MaryLee Allen Promoting Safe and Stable Families Program
Direct 1,069,346 -
93.556 MaryLee Allen Promoting Safe and Stable Families Program Total 3,603,311 1,151,792
93.558 Temporary Assistance for Needy Families
Direct 86,572,364 1,729,139
93.558 COVID-19 Temporary Assistance for Needy Families
Direct 9,759,666 -
93.558 Temporary Assistance for Needy Families Total 96,332,030 1,729,139
93.563 Child Support Enforcement
Direct 36,268,514 17,482,227
93.566 Refugee and Entrant Assistance State/Replacement Designee Administered Programs
Direct 930,564 300,041
93.568 Low-Income Home Energy Assistance
Direct 43,048,096 41,963,695
93.568 COVID-19 Low-Income Home Energy Assistance
Direct 37,024,737 37,019,422
93.568 Low-Income Home Energy Assistance Total 80,072,833 78,983,117
25
Schedule 1
Federal Subrecipient
Grantor/Assistance Listing Number/Title Pass-Through Grant Number Expenditures Expenditures
93.569 Community Services Block Grant
Direct 10,592,894 10,225,175
93.569 COVID-19 Community Services Block Grant
Direct 7,225,743 7,225,743
93.569 Community Services Block Grant Total 17,818,637 17,450,918
93.586 State Court Improvement Program
Direct 435,461 -
93.597 Grants to States for Access and Visitation Programs
Direct 95,039 -
93.599 Chafee Education and Training Vouchers Program (ETV)
Direct 824,795 -
93.599 COVID-19 Chafee Education and Training Vouchers Program (ETV)
Direct 393,823 -
93.599 Chafee Education and Training Vouchers Program (ETV) Total 1,218,618 -
93.603 Adoption and Legal Guardianship Incentive Payments
Direct 851 -
93.630 Developmental Disabilities Basic Support and Advocacy Grants
Direct 893,311 537,765
93.630 COVID-19 Developmental Disabilities Basic Support and Advocacy Grants
Direct 48,936 48,936
93.630 Developmental Disabilities Basic Support and Advocacy Grants Total 942,247 586,701
93.634 Support for Ombudsman and Beneficiary Counseling Programs for States Participating in Financial Alignment
Model Demonstrations for Dually Eligible Individuals
Direct 304,328 9,067
93.643 Children's Justice Grants to States
Direct 322,431 273,227
93.645 Stephanie Tubbs Jones Child Welfare Services Program
Direct 1,085,857 -
93.645 COVID-19 Stephanie Tubbs Jones Child Welfare Services Program
Direct 625,499 -
93.645 Stephanie Tubbs Jones Child Welfare Services Program Total 1,711,356 -
93.658 Foster Care Title IV-E
Direct 43,679,497 -
93.658 COVID-19 Foster Care Title IV-E
Direct 1,218,666 -
93.658 Foster Care Title IV-E Total 44,898,163 -
93.659 Adoption Assistance
Direct 26,928,596 -
93.659 COVID-19 Adoption Assistance
Direct 1,944,572 -
93.659 Adoption Assistance Total 28,873,168 -
93.665 COVID-19 Emergency Grants to Address Mental and Substance Use Disorders During COVID-19
Direct 1,837,205 -
93.667 Social Services Block Grant
Direct 20,285,902 -
93.669 Child Abuse and Neglect State Grants
Direct 1,615,822 -
93.669 COVID-19 Child Abuse and Neglect State Grants
Direct 9,600 -
93.669 Child Abuse and Neglect State Grants Total 1,625,422 -
26
Schedule 1
Federal Subrecipient
Grantor/Assistance Listing Number/Title Pass-Through Grant Number Expenditures Expenditures
93.671 Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services
Direct 1,626,294 1,402,524
93.671 COVID-19 Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services
Direct 1,009,018 72,215
93.671 Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services Total 2,635,312 1,474,739
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood
Direct 1,686,305 210,869
93.674 COVID-19 John H. Chafee Foster Care Program for Successful Transition to Adulthood
Direct 2,905,428 -
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood Total 4,591,733 210,869
93.686 Ending the HIV Epidemic: A Plan for America — Ryan White HIV/AIDS Program Parts A and B
Direct 1,041,533 658,380
93.747 COVID-19 Elder Abuse Prevention Interventions Program
Direct 897,354 -
93.767 Children's Health Insurance Program
Direct 179,663,531 -
93.788 Opioid STR
Direct 21,438,643 15,797,673
93.791 Money Follows the Person Rebalancing Demonstration
Direct 339,638 -
93.870 Maternal, Infant and Early Childhood Home Visiting Grant
Passed through The Children's Trust of South Carolina
X10MC33608:S-MIEC-F-2019-5-1 44,749 -
93.889 National Bioterrorism Hospital Preparedness Program
Direct 2,192,573 836,907
93.889 COVID-19 National Bioterrorism Hospital Preparedness Program
Direct 493,099 131,161
Passed through South Carolina Hospital Association
U3REP200666 22,500 -
93.889 National Bioterrorism Hospital Preparedness Program Total 2,708,172 968,068
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations
Direct 5,398,074 637,982
93.917 HIV Care Formula Grants
Direct 24,493,578 11,473,720
93.917 COVID-19 HIV Care Formula Grants
Direct 219,862 207,610
93.917 HIV Care Formula Grants Total 24,713,440 11,681,330
93.940 HIV Prevention Activities Health Department Based
Direct 8,215,666 1,879,883
93.941 HIV Demonstration, Research, Public and Professional Education Projects
Direct 523,673 163,209
93.958 Block Grants for Community Mental Health Services
Direct 10,141,858 -
93.958 COVID-19 Block Grants for Community Mental Health Services
Direct 1,449,067 -
93.958 Block Grants for Community Mental Health Services Total 11,590,925 -
93.959 Block Grants for Prevention and Treatment of Substance Abuse
Direct 30,822,039 28,184,771
27
Schedule 1
Federal Subrecipient
Grantor/Assistance Listing Number/Title Pass-Through Grant Number Expenditures Expenditures
93.977 Sexually Transmitted Diseases (STD) Prevention and Control Grants
Direct 1,525,466 41,981
93.977 COVID-19 Sexually Transmitted Diseases (STD) Prevention and Control Grants
Direct 250,747 -
93.977 Sexually Transmitted Diseases (STD) Prevention and Control Grants Total 1,776,213 41,981
93.982 Mental Health Disaster Assistance and Emergency Mental Health
Direct 2,540,079 -
93.982 COVID-19 Mental Health Disaster Assistance and Emergency Mental Health
Direct 32,083 -
93.982 Mental Health Disaster Assistance and Emergency Mental Health Total 2,572,162 -
93.991 Preventive Health and Health Services Block Grant
Direct 1,971,094 51,198
93.994 Maternal and Child Health Services Block Grant to the States
Direct 12,491,510 535,923
Department of Health and Human Services Total 1,016,528,535 206,124,327
Corporation for National and Community Service
94.006 AmeriCorps State and National 94.006
Direct 327,619 8,397
94.006 COVID-19 AmeriCorps State and National 94.006
Direct 10,479,996 -
94.006 AmeriCorps State and National 94.006 Total 10,807,615 8,397
Corporation for National and Community Service Total 10,807,615 8,397
Executive Office of the President
95.001 High Intensity Drug Trafficking Areas Program
Direct 456,166 -
Executive Office of the President Total 456,166 -
Department of Homeland Security
97.008 Non-Profit Security Program
Direct 272,037 272,037
97.012 Boating Safety Financial Assistance
Direct 2,747,929 -
97.023 Community Assistance Program State Support Services Element (CAP-SSSE)
Direct 199,064 -
97.029 Flood Mitigation Assistance
Direct 6,631 -
97.036 Disaster Grants - Public Assistance (Presidentially Declared Disasters)
Direct 29,580,528 27,427,163
97.036 COVID-19 Disaster Grants - Public Assistance (Presidentially Declared Disasters)
Direct 175,645,527 162,231,964
97.036 Disaster Grants - Public Assistance (Presidentially Declared Disasters) Total 205,226,055 189,659,127
97.039 Hazard Mitigation Grant
Direct 6,742,292 5,830,358
97.041 National Dam Safety Program
Direct 184,895 -
97.042 Emergency Management Performance Grants
Direct 6,897,832 6,897,832
97.043 State Fire Training Systems Grants
Direct 19,950 -
28
Schedule 1
Federal Subrecipient
Grantor/Assistance Listing Number/Title Pass-Through Grant Number Expenditures Expenditures
97.044 Assistance to Firefighters Grant
Direct 181,197 -
97.045 Cooperating Technical Partners
Direct 1,148,487 -
97.046 COVID-19 Fire Management Assistance Grant
Direct 4,926 -
97.047 BRIC: Building Resilient Infrastructure and Communities
Direct 1,457,751 1,298,829
97.056 Port Security Grant Program
Direct 835,227 -
97.067 Homeland Security Grant Program
Direct 3,720,869 1,969,823
97.082 Earthquake Consortium
Direct 59,576 11,250
97.083 Staffing for Adequate Fire and Emergency Response (SAFER)
Direct 22,596 -
97.133 Preparing for Emerging Threats and Hazards
Direct 481,777 -
Department of Homeland Security Total 230,209,091 205,939,256
Total NonCluster Programs 3,405,262,720 1,797,362,456
Total Federal Expenditures $ 12,910,515,918 $ 2,611,053,054
29
Notes to the Schedule of Expenditures of Federal Awards
STATE OF SOUTH CAROLINA
Notes to the Schedule of Expenditures of Federal Awards
For the Year Ended June 30, 2022
NOTE 1 – SIGNIFICANT ACCOUNTING POLICIES
Entity
For purposes of complying with the Single Audit Act Amendments of 1996 and Uniform
Guidance, the State of South Carolina (the State) is defined in a manner consistent with the
entity defined in the basic financial statements as of and for the year ended June 30, 2022,
except that certain agencies and component units included in the basic financial statements
are excluded in the accompanying Schedule of Expenditures of Federal Awards because
these agencies and component units engaged other auditors to perform an audit in
accordance with the Single Audit Act and Uniform Guidance, as applicable. The excluded
agencies and component units for the year ended June 30, 2022, are as follows:
Aiken Technical College Northeastern Technical College
Central Carolina Technical College Orangeburg-Calhoun Technical College
Clemson University Piedmont Technical College
Coastal Carolina University South Carolina State University
College of Charleston Spartanburg Community College
State Housing Finance and Development
Denmark Technical College Authority
Department of Employment and Workforce Technical College of the Lowcountry
Department of Transportation The Citadel
Florence-Darlington Technical College Tri-County Technical College
Francis Marion University Trident Technical College
Greenville Technical College University of South Carolina
Horry-Georgetown Technical College Williamsburg Technical College
Lander University Winthrop University
Medical University of South Carolina York Technical College
Midlands Technical College
Basis of Accounting
The expenditures presented in the accompanying Schedule of Expenditures of Federal Awards
were developed from the South Carolina Enterprise Information System (SCEIS). SCEIS is the
State's accounting system which serves as the primary source of information in the preparation
of the State's financial statements.
The expenditures reported in the accompanying Schedule of Expenditures of Federal Awards
and the related note disclosures are presented using the cash basis of accounting. Under the
cash basis of accounting, expenditures are recognized when cash is disbursed rather than
when the obligation is incurred. Federal revenues and expenditures are included primarily in
the governmental funds in the State's financial statements.
Non-Cash Federal Programs
The State is the recipient of federal financial assistance programs that do not result in cash
receipts or disbursements, termed "non-cash programs". The distributions under these
programs are included in the accompanying Schedule of Expenditures of Federal Awards.
31
STATE OF SOUTH CAROLINA
Notes to the Schedule of Expenditures of Federal Awards
For the Year Ended June 30, 2022
NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Non-Cash Federal Programs (Continued)
As of June 30, 2022, there were non-cash expenditures that occurred within the State. The
non-cash expenditures are listed below.
Assistance Non-Cash Expenditures
Program Title Listing
National School Lunch Program 10.555 35,789,351
Donation of Federal Surplus Personal Property 39.003 6,833,835
American Printing House for the Blind (APH) 84.U01 196,598
Immunization Cooperative Agreements 93.268 71,026,307
Assistance Listings
The system for award management is a government-wide listing of individual federal
programs. Each listed program is assigned a five-digit program assistance listing number
(ALN) which is reflected in the accompanying Schedule of Expenditures of Federal Awards as
assigned on the sam.gov website.
Federal financial assistance programs and contracts which have not been assigned an ALN or,
where management has been unable to determine the ALN, are considered “Other Federal
Assistance” and identified with the federal agency two-digit prefix and a State-assigned suffix
in the accompanying Schedule of Expenditures of Federal Awards (State agencies traditionally
use U0# as the suffix).
NOTE 2 - DE MINIMIS INDIRECT COST RATE
The State did not use the de minimis cost rate.
NOTE 3 - LOAN PROGRAMS
There were no outstanding federal loan balances and loan guarantees at the end of the year.
NOTE 4 - MATCHING COST
Matching costs, or the non-federal share of certain program costs, are included in the
accompanying Schedule of Expenditures of Federal Awards when the federal and State
portions of costs are combined and the State portion cannot be separately identified.
NOTE 5 - RELATIONSHIP TO FEDERAL FINANCIAL REPORTS
The amounts reported in the accompanying Schedule of Expenditures of Federal Awards are
prepared on the basis explained in Note 1, and do not necessarily agree with amounts
reported using regulations and guidelines of individual agencies or grants.
32
STATE OF SOUTH CAROLINA
Notes to the Schedule of Expenditures of Federal Awards
For the Year Ended June 30, 2022
NOTE 6 - WIC REBATES
During the fiscal year ended June 30, 2022, the South Carolina Department of Health and
Environmental Control received cash rebates from infant formula manufacturers in the amount
of $22,433,669 on sales of formula to participants in the WIC program (ALN 10.557). Rebate
contracts with infant formula manufacturers are authorized by 7 CFR 246.16a as a cost
containment measure. Rebates represent a reduction of expenditures previously incurred for
WIC food benefit costs.
NOTE 7 - PASSTHROUGH OF EXPENDITURES WITHIN REPORTING ENTITIES
Some State agencies transfer federal assistance to other State agencies such as a pass-
through of funds by the primary recipient State agency to a subrecipient State agency. In this
case, the federal expenditures are only reported once in the accompanying Schedule of
Expenditures of Federal Awards. This method avoids duplication and the overstatement of the
aggregate level of federal financial assistance expended by the State.
NOTE 8 - UNAUDITED COVID-19 PERSONAL PROTECTIVE EQUIPMENT DONATED
As of June 30, 2022, there was COVID-19 personal protective equipment donated to the State.
The unaudited fair market value of the donated personal protective equipment is listed below.
Program Title Assistance State Administering Fair Market
Listing Agency Value
Disaster Grants – Public Assistance SC Department of
97.036 Health and $14,577,086
(Presidentially Declared Disasters) Environmental Control
33
Schedule of Findings and Questioned Costs
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SUMMARY OF AUDITOR’S RESULTS
Financial Statements
Type of auditor’s report issued: Unmodified
Internal control over financial reporting:
Material weaknesses identified? X yes no
Significant deficiencies identified that
are not considered to be material yes X none reported
weaknesses?
Noncompliance material to financial
statements noted? _yes X no
Federal Awards
Internal control over major programs:
Material weaknesses identified? X yes no
Significant deficiencies identified that
are not considered to be material X yes none reported
weaknesses?
Type of auditor’s report issued on compliance
for major programs: Unmodified for all major
programs except for the following
programs which were qualified:
93.767 and Medicaid Cluster
35
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SUMMARY OF AUDITOR’S RESULTS (CONTINUED)
Any audit findings disclosed that are required
to be reported in accordance with 2 CFR 200.516(a) X yes no
of the Uniform Guidance?
Identification of major programs:
ALN Name of Federal Program or Cluster
10.542 Pandemic EBT Food Benefits
10.558 Child and Adult Care Food Program
12.401 National Guard Military Operations and Maintenance (O&M) Projects
14.228 Community Development Block Grants/State's program and Non-Entitlement
Grants in Hawaii
14.231 Emergency Solutions Grant Program
21.019 Coronavirus Relief Fund
21.027 Coronavirus State and Local Fiscal Recovery Funds
84.002 Adult Education - Basic Grants to States
84.425 Education Stabilization Fund
93.268 Immunization Cooperative Agreements
93.569 Community Services Block Grant
93.659 Adoption Assistance
93.767 Children's Health Insurance Program
96.001 Disability Insurance/SSI Cluster
97.036 Disaster Grants - Public Assistance (Presidentially Declared Disasters)
Various1 Child Care and Development Fund (CCDF) Cluster
Various1 Medicaid Cluster
1
– See Schedule of Expenditures of Federal Awards for Assistance Listing Numbers
Dollar threshold used to distinguish between
Type A and Type B programs: $_30,000,000_
Auditee qualified as low-risk auditee? yes X no
36
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA COMPTROLLER GENERAL’S OFFICE (E12)
2022 – 001. Material Weakness in Financial Reporting – Preparation of Statewide
Accounting Records and Annual Comprehensive Financial Report (ACFR) and Audit
Adjustments – Comptroller General’s Office
Criteria: Statements on Auditing Standards (AU-C 200.14) requires that management
acknowledge and understand that they have responsibility for the design,
implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether
due to fraud or error.
Condition: Internal controls over financial reporting were inadequate to prevent or detect
material misstatements during the preparation of the State’s Annual Comprehensive
Financial Report (ACFR) and in the supporting accounting records, requiring the
Comptroller General’s Office (CGO) to post audit adjustments to the State’s ACFR and
restate previously reported balances.
The CGO is responsible for compilation of the ACFR from reporting packages and
audited financial statements submitted from State agencies. There were several
misstatements to current year and prior year balances which were not detected or
corrected by the CGO supervisory staff during the review process and as a result, audit
adjustments were recorded.
Cause: These errors were not detected during CGO supervisory staff review.
Effect: Amounts, as well as disclosures, included in the financial statements were
inaccurate and, as a result, audit adjustments and revisions to the ACFR were required.
A prior period adjustment was required to correct an error to previously reported
balances.
Recommendation: We recommend the CGO review its current processes and
procedures over (1) identifying and recording adjustments related to reporting packages
and other audited financial statements for inclusion in the statewide ACFR and (2)
internal review of the ACFR in its entirety in order to strengthen its review procedures.
Repeat Finding: Yes, see finding 2021-001 in the Independent Auditors’ Report on
Internal Control Over Financial Reporting and on Compliance and Other Matters Based
on an Audit of Financial Statements Performed in Accordance with Government
Auditing Standards.
37
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA COMPTROLLER GENERAL’S OFFICE (E12) (CONTINUED)
2022 – 001. Material Weakness in Financial Reporting – Preparation of Statewide
Accounting Records and Annual Comprehensive Financial Report (ACFR) and Audit
Adjustments – Comptroller General’s Office (Continued)
Views of Responsible Officials and Corrective Action Plan: Management agrees with
the finding. See Corrective Action Plan at page 99.
38
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA COMPTROLLER GENERAL’S OFFICE (E12) (CONTINUED)
2022 – 002. Material Weakness in Reporting for Statewide Cash and Investment
Balances and Prior Period Adjustments – Comptroller General’s Office
Criteria: The CGO develops policies and procedures over financial reporting to ensure
the accuracy of the ACFR. Among these is the use of SCEIS functionality to compile the
State’s financial statements, including evaluating the completeness of SCEIS
information, and identifying and posting adjusting journal entries necessary for the
information to comply with generally accepted accounting principles.
Condition: In connection with the State converting its legacy accounting system to the
South Carolina Enterprise Information System (SCEIS), a series of related cash
accounts in the new general ledger was not properly coded to the State’s Annual
Comprehensive Financial Report (ACFR) which is prepared annually. As a result,
before the omission was discovered by the Comptroller General’s Office (CGO) during
the current year, material activity had been omitted from prior year ACFRs.
Additionally, a critical component of the financial reporting process is the submission by
agencies of reporting packages to the CGO to support the amounts that are included
within SCEIS. Section 1.0 of the Comptroller General’s Reporting Policies and
Procedures Manual states that all reporting package balances must be consistent with
balances within SCEIS.
Cause: During the multi-year conversion of the State’s legacy system to SCEIS, a series
of general ledger accounts had been created but unwittingly not coded to be included
within the ACFR. Subsequent post- conversion reviews and reconciliations of activity
between SCEIS and the ACFR did not effectively detect the omission of certain activity
in these accounts until the current year.
Effect: The cumulative activity in the general ledger accounts improperly omitted from
the General Fund’s cash and investment balances that were being reported in the
ACFRs resulted in necessary material adjustments to the General Fund’s beginning
fund balance in the current year’s ACFR.
Recommendation: We recommend that the State implement procedures to identify,
research, and appropriately code all accounts within the State’s reporting entity. Among
the procedures and controls that should be instituted is a reconciliation of the State’s
pooled cash and investments to cash and investment ownership by individual fund.
After seeking potential programming assistance from IT personnel, this reconciliation
should be performed quarterly through a collaborative effort of the CGO and the State
39
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA COMPTROLLER GENERAL’S OFFICE (E12) (CONTINUED)
2022 – 002. Material Weakness in Reporting for Statewide Cash and Investment
Balances and Prior Period Adjustments – Comptroller General’s Office (Continued)
Treasurer’s Office. Differences noted, if any, should be researched and corrected. We
also recommend that the CGO update its cash and investment reporting package
instructions to other agencies and coordinate with them to ensure the information they
report in their reporting packages is complete and accurate. Agency reporting packages
should include all information needed to be reconciled to SCEIS by fund and general
ledger account.
Repeat Finding: Not Applicable
Views of Responsible Officials and Corrective Action Plan: Management agrees with
the finding. See Corrective Action Plan at page 99.
40
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA COMPTROLLER GENERAL’S OFFICE (E12) (CONTINUED)
2022 – 003. Material Weakness in Financial Reporting – Accuracy of Agency Reporting
Package – Department of Health and Human Services
Criteria: Section 1.7 of the Comptroller General’s Reporting Policies and Procedures
Manual states, “Each agency’s executive director and finance director are responsible
for submitting to the Comptroller General’s Office reporting packages that are accurate
and prepared in accordance with instructions, complete, and timely.” This requirement
acts as a control over financial reporting for the State’s financial statements.
Condition: Internal controls over the financial close and reporting process related to
grants receivable and deferred revenue reporting package were inadequate to ensure
accurate submission of the reporting packages to the Comptroller General’s Office
(CGO). The Department of Health and Human Services’ grant reporting package
contained material misstatements that were subsequently corrected.
Cause: The agency reporting package that was submitted to the CGO contained errors
that were not detected by agency supervisory staff review.
Effect: Errors in the reporting package resulted in audit adjustments.
Recommendation: We recommend that the agency review their procedures over
reporting package preparation and submission to ensure reporting packages are
submitted in accordance with CGO directives.
Repeat Finding: Not Applicable
Views of Responsible Officials and Corrective Action Plan: Management agrees with
the finding. See Corrective Action Plan at page 101.
41
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA DEPARTMENT OF HEALTH AND HUMAN SERVICES (J02)
2022 – 004. Eligibility
Federal Agency: Department of Health and Human Services
Federal Program Titles: Medicaid Cluster and Children’s Health Insurance Program (CHIP)
Assistance Listings: 93.775, 93.777, 93.778, and 93.767
Federal Grant ID Numbers: 05-2105SC5MAP, 05-2205SC5MAP, 05-2105SC5ADM, 05-
2205SC5ADM, 05-2105SC5021, and 05-2205SC5021
Pass-Through Entity: Not applicable
Award Period: October 01, 2020, through September 30, 2023
Type of Finding: Material weakness in internal control over compliance, material
noncompliance
Criteria: Section 2.1 of the Department’s Title XIX (Medicaid) State Plan (Application,
Determination of Eligibility and Furnishing Medicaid) affirms that it meets the
requirements outlined in 42 CFR Part 435.916, which states in part, that the agency
must promptly determine eligibility between regular renewals of eligibility. In addition,
Section 101.10 of the South Carolina Medicaid Policies and Procedures Manual states
that the Department must complete an annual review for certain payment categories.
Furthermore, the Department’s Title XXI (CHIP) State Plan attests that CHIP will
operate as a Medicaid expansion program. Therefore, the aforementioned regulation
and policies apply to both programs.
Condition: The Department did not consistently perform timely annual eligibility reviews
for Medicaid and CHIP recipients in accordance with Section 101.10 of the South
Carolina Medicaid Policies and Procedures Manual.
Questioned Costs: Unknown
Context: We tested 120 individual recipients (60 each for Medicaid and CHIP) to ensure
the Department complied with applicable eligibility requirements. We determined the
Department did not comply with the annual review requirement for 42 Medicaid
recipients and 58 CHIP recipients.
Cause: Department personnel stated they did not comply with the annual review
requirement for these recipients due to a backlog in case processing.
Effect: In the absence of an annual review, Medicaid and CHIP recipients may continue
to receive benefits without meeting eligibility requirements.
42
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA DEPARTMENT OF HEALTH AND HUMAN SERVICES (J02)
(CONTINUED)
2022 – 004. Eligibility (Continued)
Recommendation: We recommend eligibility reviews be performed annually in
accordance with the South Carolina Medicaid Policies and Procedures Manual.
Prior Year Single Audit Finding Number: 2021-004
Views of Responsible Officials and Corrective Action Plan: Management agrees with
the finding. See Corrective Action Plan at page 102.
43
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA DEPARTMENT OF HEALTH AND HUMAN SERVICES (J02)
(CONTINUED)
2022 – 005. Eligibility
Federal Agency: Department of Health and Human Services
Federal Program Titles: Medicaid Cluster and Children’s Health Insurance Program (CHIP)
Assistance Listings: 93.775, 93.777, 93.778, and 93.767
Federal Grant ID Numbers: 05-2205SC5MAP, 05-2205SC5ADM, 05-2105SC5021, and 05-
2205SC5021
Pass-Through Entity: Not applicable
Award Period: October 01, 2020, through September 30, 2023
Type of Finding: Significant deficiency in internal control over compliance, other matters
Criteria: Per 42 CFR 435.914 (a), the agency must include in each applicant’s case
record facts to support the agency’s decision on his or her application. In addition,
Section 4.7 of the Department’s Title XIX (Medicaid) State Plan (Maintenance of
Records) affirms that it meets the requirements outlined in 42 CFR 431.17 (b), that a
State plan must provide that the Medicaid agency will maintain or supervise the
maintenance of records necessary for the proper and efficient operation of the plan.
Furthermore, the Department’s Title XXI (CHIP) State Plan attests that CHIP will
operate as a Medicaid expansion program. Therefore, the aforementioned regulations
apply to both programs.
Condition: Eligibility files did not contain adequate documentation to support the
Medicaid and CHIP recipient eligibility status.
Questioned Costs: Unknown
Context: We tested 120 individual recipients (60 each for Medicaid and CHIP) to ensure
the Department complied with applicable eligibility requirements. We determined the
Department did not maintain adequate documentation of eligibility for 3 Medicaid
recipients and 3 CHIP recipients.
Cause: According to Department personnel, some documentation was not scanned into
the electronic case files and maintained in accordance with its State plan.
Effect: The Department could not support eligibility determinations in accordance with
its State plan.
44
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA DEPARTMENT OF HEALTH AND HUMAN SERVICES (J02)
(CONTINUED)
2022 – 005. Eligibility (Continued)
Recommendation: We recommend the Department strengthen controls over eligibility
determinations to ensure documentation is maintained and reviewed in accordance with
its State plan and federal regulations.
Prior Year Single Audit Finding Number: 2021-005
Views of Responsible Officials and Corrective Action Plan: Management agrees with
the finding. See Corrective Action Plan at page 103.
45
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA OFFICE OF THE ADJUTANT GENERAL (E24)
2022 – 006. Reporting
Federal Agency: Department of Homeland Security
Federal Program Title: Disaster Grants – Public Assistance (Presidentially Declared Disasters)
Assistance Listing: 97.036
Federal Grant ID Numbers: Various
Pass-Through Entity: Not applicable
Award Period: Various
Type of Finding: Significant deficiency in internal control over compliance, other matters
Criteria: 2 CFR 170 Appendix A requires that recipients of grants or cooperative
agreements report first-tier subawards of $30,000 or more to the Federal Funding
Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS)no
later than the end of the month following the month in which the obligation was made.
Condition: FFATA reporting and timing errors were identified.
Questioned Costs: None
Context: Fourteen subawards were selected for testing and the following compliance
errors were identified during the testing:
x The reported subaward obligation/action date did not agree to the subaward
agreement date for one of the subawards tested.
x For seven of the subawards tested, the action was not reported in the FSRS by
the last day of the month following the month that the subaward was made.
x The FSRS could not be accessed for four of the subawards in order to test
reporting compliance for that subaward.
Cause: Data entry errors and administrative delays led to the compliance errors
identified in the testing.
Effect: The Office was not in compliance with FFATA reporting requirements.
Recommendation: We recommend the Office update their current internal control to
include continuous monitoring and reviewing of project obligations to ensure that reports
are submitted in compliance with FFATA reporting requirements.
Prior Year Single Audit Finding Number: Not applicable
46
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA OFFICE OF THE ADJUTANT GENERAL (E24) (CONTINUED)
2022 – 006. Reporting (Continued)
Views of Responsible Officials and Corrective Action Plan: Management agrees with
the finding. See Corrective Action Plan at page 105.
47
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA OFFICE OF THE ADJUTANT GENERAL (E24) (CONTINUED)
2022 – 007. Activities Allowed or Unallowed and Allowable Costs/Cost Principles
Federal Agency: Department of Defense
Federal Program Title: National Guard Military Operations and Maintenance (O&M) Projects
Assistance Listing: 12.401
Federal Grant ID Numbers: Various
Pass-Through Entity: Not applicable
Award Period: Various
Type of Finding: Significant deficiency in internal control
Criteria: 2 CFR § 200.303 states that the non-federal entity must establish and maintain
effective internal control over the federal award that provides reasonable assurance that
the non-federal entity is managing the federal award in compliance with federal statutes,
regulations and the terms and conditions of the federal award.
Condition: Personnel expenditures for three employees were charged to the federal
award without documented approval as required by the Office’s internal control
procedure.
Questioned Costs: None
Context: Three of forty payroll transactions tested did not have a corresponding
approved State Personnel Action form that documented each employee’s salary and the
percentage of their salary covered by the grant program.
Cause: Management did not document approval of payroll changes for grant employees
to avoid errors in payroll processing.
Effect: The Office could incorrectly charge the federal award for personnel costs.
Recommendation: We recommend the Office consistently adhere to its internal controls
including maintaining the approved State Personnel Action form to support the
personnel charges and allocations to applicable funding sources.
Prior Year Single Audit Finding Number: Not applicable.
Views of Responsible Officials and Corrective Action Plan: Management agrees with
the finding. See Corrective Action Plan at page 106.
48
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA DEPARTMENT OF COMMERCE (P320)
2022 – 008. Reporting
Federal Agency: Department of Housing and Urban Development
Federal Program Title: Community Development Block Grant
Assistance Listing: 14.228
Federal Grant ID Numbers: B20DW450001, B21DC450001, B20DC450001, B19DC450001,
and B18DC450001
Pass-Through Entity: Not applicable
Award Period: July 24, 2018, through September 1, 2028
Type of Finding: Significant deficiency in internal control over compliance
Criteria: Per 2 CFR § 200.303, the non-federal entity must establish and maintain
effective internal control over the federal award that provides reasonable assurance that
the non-federal entity is managing the federal award in compliance with federal statutes,
regulations, and the terms and conditions of the federal award. These internal controls
should be in compliance with guidance in "Standards for Internal Control in the Federal
Government" issued by the Comptroller General of the United States and the "Internal
Control Integrated Framework", issued by the Committee of Sponsoring Organizations
of the Treadway Commission (COSO).
Condition: Supervisory personnel did not review certain reports prior to submission.
Questioned Costs: None
Context: We tested the Department’s Consolidated Annual Performance and Evaluation
Report (CAPER), which includes the annual Section 3 report, and five Federal Funding
Accountability and Transparency Act (FFATA) reports submitted by the Department.
None of the FFATA reports were reviewed by supervisory personnel prior to
submission.
Cause: Department controls failed to ensure that supervisory personnel reviewed the
reports prior to submission.
Effect: Without supervisory review, there is an increased risk of inaccurate reporting.
Recommendation: We recommend that Department personnel consistently follow
policies in place to ensure reports are properly reviewed by supervisory personnel prior
to submission.
49
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA DEPARTMENT OF COMMERCE (P320) (CONTINUED)
2022 – 008. Reporting (Continued)
Prior Year Single Audit Finding Number: Not applicable
Views of Responsible Officials and Corrective Action Plan: Management agrees with
the finding. See Corrective Action Plan at page 108.
50
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA OFFICE OF RESILIENCE (D300)
2022 – 009. Reporting
Federal Agency: Department of Housing and Urban Development
Federal Program Title: Community Development Block Grant
Assistance Listing: 14.228
Federal Grant ID Number: B-18-DP-06-0002
Pass-Through Entity: Not applicable
Award Period: August 20, 2020, through November 19, 2032
Type of Finding: Significant deficiency in internal control over compliance, other matters
Criteria: 2 CFR § 200.303 requires effective internal controls be established and
maintained in order to provide reasonable assurance that the federal award is being
managed in compliance with federal statutes, regulations, and the terms and conditions
of the federal award.
Condition: We determined expenditure transactions were incorrectly classified in the
general ledger.
Questioned Costs: None
Context: For two of twenty-two transactions tested, the Office classified subrecipient
payments as contractual services.
Cause: Office controls failed to ensure transactions were recorded properly in the
general ledger.
Effect: Subrecipient expenditures of $51,853 were omitted from the Office’s Schedule of
Federal Awards (SEFA).
Recommendation: We recommend that the Office ensure staff preparing and entering
transactions into the accounting system have a good working knowledge of account
codes as defined by the South Carolina Comptroller General’s Office (CG). In addition,
supervisory personnel should closely review transactions to ensure proper classification
in the general ledger. Further, the Office should seek guidance from the CG if questions
regarding coding of transactions arises.
Prior Year Single Audit Finding Number: Not applicable
51
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA OFFICE OF RESILIENCE (D300) (CONTINUED)
2022 – 009. Reporting (Continued)
Views of Responsible Officials and Corrective Action Plan: Management agrees with
the finding. See Corrective Action Plan at page 109.
52
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA OFFICE OF RESILIENCE (D300) (CONTINUED)
2022 – 010. Reporting
Federal Agency: Department of Housing and Urban Development
Federal Program Title: Community Development Block Grant
Assistance Listing: 14.228
Federal Grant ID Numbers: P-19-SC-45-0DD2 and P-18-SC-45-MIT1
Pass-Through Entity: Not applicable
Award Period: December 14, 2020, through August 19, 2032
Type of Finding: Significant deficiency in internal control over compliance, other matters
Criteria: 2 CFR 170 Appendix A requires that recipients of grants or cooperative
agreements report first-tier subawards of $30,000 or more to the Federal Funding
Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS).
Condition: We identified noncompliance with FFATA reporting requirements.
Questioned Costs: None
Context: The Office did not submit FFATA reports although it had subawards of $30,000
or more.
Cause: Office personnel were unaware of FFATA reporting requirements.
Effect: The Office was not in compliance with FFATA reporting requirements.
Recommendation: We recommend that the Office implement procedures to ensure
reports are submitted in compliance with FFATA reporting requirements.
Prior Year Single Audit Finding Number: Not applicable
Views of Responsible Officials and Corrective Action Plan: Management agrees with the
finding. See Corrective Action Plan at page 111.
53
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA DEPARTMENT OF HEALTH AND ENVIROMENTAL SERVICES (J04)
2022 – 011. Special Tests and Provisions
Federal Agency: Department of Health and Human Services
Federal Program Title: Immunization Cooperative Agreements
Assistance Listing: 93.268
Federal Grant ID Numbers: 5 NH23IP922601-03-00, 1 N23IP922601-01-00, and 6
NH23IP922601-02-00
Pass-Through Entity: Not applicable
Award Period: October 01, 2019, through September 30, 2024
Type of Finding: Significant deficiency in internal control over compliance, other matters
Criteria: The Office of Management and Budget’s (OMB) 2022 Compliance Supplement
states that effective control and accountability must be maintained for all vaccines under
the Vaccines for Children (VFC) program. Vaccines must be adequately safeguarded
and used solely for authorized purposes in accordance with guidance set forth in 42
USC 1396s. To comply with this requirement, the Department’s Vaccines for Children
Operation Guide requires that all completed VFC compliance site visits be reviewed by
the VFC coordinator, immunization program manager, or a designee.
Condition: The Department did not consistently perform reviews of compliance visits of
vaccine providers in accordance with its policy.
Questioned Costs: None
Context: We tested 37 compliance visits of providers to ensure the Department
complied with applicable Special Tests and Provisions requirements. We determined
the Department had not reviewed four of the compliance visits as of the end of our
fieldwork.
Cause: Due to the prioritization of annual VFC and other vaccine program enrollments,
the Department was unable to review the site visits for these providers.
Effect: In the absence of a compliance visit review, providers could have unresolved
issues that could affect the quality and quantity of vaccines provided to VFC recipients.
Recommendation: We recommend the Department ensure compliance visits are
reviewed in accordance with Department policy.
Prior Year Single Audit Finding Number: Not applicable
54
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA DEPARTMENT OF HEALTH AND ENVIROMENTAL SERVICES (J04)
(CONTINUED)
2022 – 011. Special Tests and Provisions (Continued)
Views of Responsible Officials and Corrective Action Plan: Management agrees with
the finding. See Corrective Action Plan at page 112.
55
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA DEPARTMENT OF SOCIAL SERVICES (L04)
2022 – 012. Cash Management
Federal Agencies: Department of Health and Human Services and Department of Agriculture
Federal Program Titles: Adoption Assistance and Child and Adult Care Food Program
Assistance Listings: 93.659 and 10.558
Federal Grant ID Numbers: 2001SCADPT, 2101SCADPT, and 5SC300329
Pass-Through Entity: Not applicable
Award Period: October 1, 2019, through September 30, 2021
Type of Finding: Significant deficiency in internal control over compliance, other matters
Criteria: 2 CFR § 200.303 requires that the non-federal entity establish and maintain
effective internal controls over the federal award that provide reasonable assurance that
the non-federal entity is managing the federal award in compliance with federal statutes,
regulations and the terms and conditions of the federal award.
Condition: Supporting documentation was not adequate to determine if federal
reimbursements were properly reviewed and approved by a supervisor prior to
requesting a drawdown as required by the Department’s policies and procedures.
Questioned Costs: None
Context: For two of five Adoption Assistance drawdowns and one of the five Child and
Adult Care Food Program drawdowns selected for testing, supporting documentation
was not adequate to demonstrate proper review and approval by a supervisor prior to
the federal reimbursement request.
Cause: The Department failed to retain documentation demonstrating performance of a
supervisory review and approval.
Effect: The Department may request improper drawdowns due to a lack of proper
approval.
Recommendation: We recommend that the Department follow their policies and
procedures to ensure that proper documentation is maintained to support the review
and approval of a drawdown of funds.
Prior Year Single Audit Finding Number: Not applicable
Views of Responsible Officials and Corrective Action Plan: Management agrees with
the finding. See Corrective Action Plan at page 113.
56
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA DEPARTMENT OF SOCIAL SERVICES (L04) (CONTINUED)
2022 – 013. Subrecipient Monitoring
Federal Agency: Department of Agriculture
Federal Program Title: Child and Adult Care Food Program
Assistance Listing: 10.558
Federal Grant ID Numbers: 5SC300329 and 5SC308329
Pass-Through Entity: Not applicable
Award Period: October 1, 2019, through September 30, 2022
Type of Finding: Significant deficiency in internal control over compliance, other matters
Criteria: 2 CFR § 200.332(d) requires that all pass-through entities monitor the activities
of the subrecipient as necessary to ensure that the subaward is used for authorized
purposes, in compliance with Federal statutes, regulations, and the terms and
conditions of the subaward; and that subaward performance goals are achieved.
Additionally, 7 CFR § 226.6(m)(6) outlines the frequency and number of required
institution reviews.
Condition: The Department did not perform its subrecipient monitoring reviews
in accordance with its policies and procedures and federal regulations.
Questioned Costs: None
Context: For fourteen of the sixty subrecipients tested, subrecipient monitoring
reviews were not conducted within the three-year timeframe as set out in federal
regulations.
Cause: Due to staffing turnover, the Department did not comply with federal
subrecipient monitoring requirements.
Effect: The Department is not in compliance with federal requirements related to
subrecipient monitoring requirements.
Recommendation: We recommend that the Department follow its established policies
and procedures for the program to ensure compliance with federal subrecipient
monitoring requirements.
Prior Year Single Audit Finding Number: Not applicable
Views of Responsible Officials and Corrective Action Plan: Management agrees with
the finding. See Corrective Action Plan at page 114.
57
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA DEPARTMENT OF SOCIAL SERVICES (L04) (CONTINUED)
2022 – 014. Eligibility
Federal Agency: Department of Agriculture
Federal Program Title: Child and Adult Care Food Program
Assistance Listing: 10.558
Federal Grant ID Numbers: 5SC300329 and 5SC308329
Pass-Through Entity: Not applicable
Award Period: October 1, 2019, through September 30, 2022
Type of Finding: Significant deficiency in internal control over compliance, other matters
Criteria: 7 CFR § 226.6(b)(3) requires that any new or renewing institution applying for
participation in the Program be notified in writing of approval or disapproval by the State
agency within 30 calendar days of the State agency's receipt of a completed application.
Whenever possible, State agencies should provide assistance to institutions that have
submitted an incomplete application. Any disapproved applicant institution or family day
care home must be notified of the reasons for its disapproval and its right to appeal
under paragraph (k) or (l), respectively, of this section.
Condition: Documentation was not adequate to verify that applicants were notified in
writing of approval or disapproval by the Department within 30 days of receiving a
completed application.
Questioned Costs: None
Context: For eleven of sixty institutions tested, we could not verify if the Department
sent an approval or disapproval notification within 30 days of receiving the completed
applications.
Cause: The Department’s internal controls failed to ensure timely notifications to
applicants according to federal regulations.
Effect: We could not confirm compliance with federal regulations requiring written
notifications of application approval or disapproval within 30 days of receiving a
completed application.
Recommendation: We recommend that the Department review its internal controls to
ensure timely notifications of application approvals and disapprovals.
Prior Year Single Audit Finding Number: Not applicable
58
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA DEPARTMENT OF SOCIAL SERVICES (L04) (CONTINUED)
2022 – 014. Eligibility (Continued)
Views of Responsible Officials and Corrective Action Plan: Management agrees with
the finding. See Corrective Action Plan at page 115.
59
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA DEPARTMENT OF SOCIAL SERVICES (L04) (CONTINUED)
2022 – 015. Suspension and Debarment
Federal Agency: Department of Agriculture
Federal Program Title: Child and Adult Care Food Program
Assistance Listing: 10.558
Federal Grant ID Numbers: 5SC300329 and 5SC308329
Pass-Through Entity: Not applicable
Award Period: October 1, 2019, through September 30, 2022
Type of Finding: Significant deficiency in internal control over compliance, other matters
Criteria: 2 CFR § 180.300 requires that when a non-federal entity enters into a covered
transaction (contracts for goods and services that are expected to equal or exceed
$25,000, as well as all subawards to subrecipients, irrespective of award amount) with
an entity at a lower tier, the non-Federal entity must verify that the entity is not
suspended or debarred or otherwise excluded from participating in the transaction. The
regulation lists several permitted methods for verification, including the collection of a
certification from subrecipients.
Condition: Compliance with suspension and debarment regulations could not be
confirmed for one subrecipient.
Questioned Costs: None
Context: The Department verifies suspension and debarment through a certification
clause embedded in the subrecipient contract. For one of sixty subrecipients tested, the
Department was unable to locate the subrecipient's signed contract agreement.
Cause: The Department could not locate the subrecipient's signed contract agreement
containing the suspension and debarment certification clause.
Effect: The Department's compliance with federal suspension and debarment
requirements could not be confirmed.
Recommendation: We recommend that the Department review and update its internal
controls to ensure a signed contract agreement containing suspension and debarment
terms and conditions is on file for all subrecipients.
Prior Year Single Audit Finding Number: Not applicable
60
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA DEPARTMENT OF SOCIAL SERVICES (L04) (CONTINUED)
2022 – 015. Suspension and Debarment (Continued)
Views of Responsible Officials and Corrective Action Plan: Management agrees with
the finding. See Corrective Action Plan at page 115.
61
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA DEPARTMENT OF SOCIAL SERVICES (L04) (CONTINUED)
2022 – 016. Reporting
Federal Agency: Department of Health and Human Services
Federal Program Title: Adoption Assistance
Assistance Listing: 93.659
Federal Grant ID Number: 2001SCADPT and 2101SCADPT
Pass-Through Entity: Not applicable
Award Period: October 1, 2019, through September 30, 2021
Type of Finding: Significant deficiency in internal control over compliance, other matters
Criteria: 45 CFR § 75.303 requires effective internal controls be established and
maintained in order to provide reasonable assurance that the Federal award is being
managed in compliance with Federal statutes, regulations, and the terms and conditions
of the federal award.
Condition: Discrepancies existed between federal financial reports and the
Department’s supporting records.
Questioned Costs: None
Context: For both CB-496 reports selected for testing, discrepancies were noted
between supporting documentation and the report. For the quarter ending September
30, 2021, some activity was improperly reported as prior quarter adjustments.
Additionally, for the quarter ending June 30, 2022, a prior quarter amount was
improperly reported as current quarter claims.
Cause: The Department did not fully implement the corrective action associated with
this finding from the prior year.
Effect: The accuracy of the CB-496 reports could not be fully validated.
Recommendation: We recommend that the Department continue to review its internal
controls to ensure that federal reports are free from error and clearly supported prior to
submission.
Prior Year Single Audit Finding Number: 2021-014
Views of Responsible Officials and Corrective Action Plan: Management agrees with
the finding. See Corrective Action Plan at page 116.
62
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA DEPARTMENT OF SOCIAL SERVICES (L04) (CONTINUED)
2022 – 017. Period of Performance
Federal Agency: Department of Health and Human Services
Federal Program Title: Child Care and Development Fund (CCDF) Cluster
Assistance Listings: 93.575 and 93.596
Federal Grant ID Number: 2001SCCCDD
Pass-Through Entity: Not applicable
Award Period: October 1, 2019, through September 30, 2022
Type of Finding: Significant deficiency in internal control over compliance, other matters
Criteria: 45 CFR § 98.60(d)(1) requires that discretionary funds (Assistance Listing
93.575) be obligated by the end of the succeeding fiscal year after the award and
expended by the end of the third fiscal year after the award.
Condition: Expenditures were incurred after the end of the grant’s period of
performance.
Questioned Costs: $246,284
Context: For seven of forty expenditure transactions tested, program expenditures were
not obligated and expended in accordance with program requirements.
Cause: The Department’s internal controls failed to identify and prevent charging costs
incurred outside the applicable period of performance.
Effect: Costs charged outside the period of performance may not be allowable.
Recommendation: We recommend that the Department review and update internal
controls to ensure all expenditures charged to federal awards are incurred within the
grant's period of performance.
Prior Year Single Audit Finding Number: Not applicable
Views of Responsible Officials and Corrective Action Plan: Management agrees with
the finding. See Corrective Action Plan at page 117.
63
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA DEPARTMENT OF SOCIAL SERVICES (L04) (CONTINUED)
2022 – 018. Activities Allowed or Unallowed & Allowable Costs/Cost Principles
Federal Agency: Department of Health and Human Services
Federal Program Titles: Adoption Assistance and Child Care and Development Fund (CCDF)
Cluster
Assistance Listings: 93.659, 93.575, and 93.596
Federal Grant ID Numbers: Various
Pass-Through Entity: Not applicable
Award Period: Various
Type of Finding: Significant deficiency in internal control over compliance, other matters
Criteria: 45 CFR § 95.509(a) requires that a state promptly submit an amended public
assistance cost allocation plan for approval if the procedures shown in the existing cost
allocation plan become outdated.
Additionally, 2 CFR § 200.303 requires that the entity establish and maintain effective
internal controls over the federal award that provide reasonable assurance that the non-
federal entity is managing the federal award in compliance with federal statutes,
regulations and the terms and conditions of the federal award.
Condition: Indirect cost allocations were not appropriately supported.
Questioned Costs: Unknown
Context: For one quarter tested, a substantial change was noted to one of the six
allocation plan bases tested. The change was inconsistent with the public assistance
cost allocation plan. Additionally, the journal entry for one quarter tested was incorrect
due to a clerical error.
Cause: For one of the six bases tested, the Department started using a new method to
allocate costs; however, approval was not received before implementing the basis
change. Additionally, a clerical error resulted in an incorrect allocation percentage for
one of two tested quarterly journal entries.
Effect: Indirect costs were not claimed in accordance with the approved cost allocation
plan.
Recommendation: We recommend that the Department regularly review their public
assistance cost allocation plan and submit amendments for approval as necessary.
64
Schedule 2
STATE OF SOUTH CAROLINA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
SOUTH CAROLINA DEPARTMENT OF SOCIAL SERVICES (L04) (CONTINUED)
2022 – 018. Activities Allowed or Unallowed & Allowable Costs/Cost Principles
(Continued)
Additionally, we recommend consolidating the support documentation for bases with
multiple percentages.
Prior Year Single Audit Finding Number: Not applicable
Views of Responsible Officials and Corrective Action Plan: Management agrees with
the finding. See Corrective Action Plan at page 117.
65
Summary Schedule of Prior Audit Findings
STATE OF SOUTH CAROLINA
Summary Schedule of Prior Audit Findings
For the Year Ended June 30, 2022
Fiscal Page Finding Assistance State
Year Number Number Title of Finding Listing Number Agency Agency Response Auditor's Comment
ANNUAL COMPREHENSIVE FINANCIAL REPORT
2021 73 2021-001 Financial Reporting N/A E12 In Progress See Finding
Number 2022-001
US DEPARTMENT OF AGRICULTURE
2021 86 2021-015 Reporting 10.542 L04 Partially Resolved Corrective Action
Ongoing
2021 94 2021-022 Period of Performance 10.557 J04 Fully Corrected with Resolved
Previously Reported
Corrective Action
Implemented
US DEPARTMENT OF DEFENSE
2021 88 2021-018 Cash Management 12.401 E24 Partially Resolved Resolved
2021 90 2021-019 Period of Performance 12.401 E24 Partially Resolved Resolved
US DEPARTMENT OF JUSTICE
2021 74 2021-002 Reporting 16.575 E20 Fully Corrected with Resolved
Previously Reported
Corrective Action
Implemented
2021 75 2021-003 Subrecipient Monitoring 16.575 E20 Partially Resolved Corrective Action
Ongoing
US DEPARTMENT OF TREASURY
2021 82 2021-010 Activities Allowed or Unallowed and 21.019 R06 Fully Corrected with Resolved
Allowable Costs/Cost Principles Previously Reported
Corrective Action
Implemented
2021 83 2021-011 Activities Allowed or Unallowed and 21.019 H63 Fully Corrected with Resolved
Allowable Costs/Cost Principles Previously Reported
Corrective Action
Implemented
2021 87 2021-016 Allowable Costs/Cost Principles 21.019 L04 Fully Corrected with Resolved
Previously Reported
Corrective Action
Implemented
2021 92 2021-020 Activities Allowed or Unallowed and 21.019 J04 Fully Corrected with Resolved
Allowable Costs/Cost Principles Previously Reported
Corrective Action
Implemented
US DEPARTMENT OF EDUCATION
2020 70 2020-016 Activities Allowed or Unallowed and 84.126 L24 Fully Corrected with Resolved
Allowable Costs/Cost Principles Previously Reported
Corrective Action
Implemented
2021 84 2021-012 Reporting 84.425 H63 Fully Corrected with Resolved
Previously Reported
Corrective Action
Implemented
67
STATE OF SOUTH CAROLINA
Summary Schedule of Prior Audit Findings
For the Year Ended June 30, 2022
Fiscal Page Finding Assistance State
Year Number Number Title of Finding Listing Number Agency Agency Response Auditor's Comment
US DEPARTMENT OF HEALTH AND HUMAN SERVICES
2020 69 2020-07 Statewide Cost Allocation Plan N/A D50 Partially Resolved Corrective Action
(SWCAP) Ongoing
2020 71 2020-030 Special Tests and Provisions 93.658 L04 Unresolved Corrective Action
Ongoing
2020 71 2020-031 Reporting 93.658 L04 Fully Corrected with Resolved
Previously Reported
Corrective Action
Implemented
2020 72 2020-032 Activities Allowed or Unallowed and 93.658 L04 Partially Resolved Corrective Action
Allowable Costs/Cost Principles Ongoing
2021 76 2021-004 Annual Eligibility Reviews 93.775 J02 Partially Resolved See Finding
93.777 Number 2022-004
93.778
93.767
2021 77 2021-005 Documentation of Eligibility 93.775 J02 Partially Resolved See Finding
93.777 Number 2022-005
93.778
93.767
2021 78 2021-006 Matching, Level of Effort, 93.775 J02 Partially Resolved Resolved
Earmarking 93.777
93.778
2021 79 2021-007 Special Tests and Provisions- 93.775 J02 Fully Corrected with Resolved
Managed Care Financial Audit 93.777 Previously Reported
93.778 Corrective Action
93.767 Implemented
2021 80 2021-008 Special Tests and Provisions- 93.775 J02 Unresolved Corrective Action
National Correct Coding Initiative 93.777 Ongoing
(NCCI) 93.778
2021 81 2021-009 Special Tests and Provisions- 93.775 J02 Fully Corrected with Resolved
Medical Loss Ratio (MLR) 93.777 Previously Reported
93.778 Corrective Action
93.767 Implemented
2021 85 2021-013 Eligibility/ Allowable Costs/ Cost 93.659 L04 Fully Corrected with Resolved
Principles Significantly Differing
Corrective Action
Implemented
2021 86 2021-014 Reporting 93.659 L04 Fully Corrected with See Finding
Previously Reported Number 2022-016
Corrective Action
Implemented
2021 93 2021-021 Reporting 93.323 J04 Fully Corrected with Resolved
Previously Reported
Corrective Action
Implemented
US DEPARTMENT OF HOMELAND SECURITY
2021 88 2021-017 Reporting 97.039 E24 Fully Corrected with Corrective Action
Previously Reported Ongoing
Corrective Action
Implemented
68
EXECUTIVE BUDGET OFFICE
Brian J. Gaines, Director
1205 Pendleton Street, Suite 529
Columbia, SC 29201
State of South Carolina
Summary Schedule of Prior Audit Findings
6/30/2022
Reference Number 2020-007
Federal Agency Department of Health and Human Services
State Agency South Carolina Department of Administration
Assistance Listing Number N/A - SWCAP
Federal Program Name N/A - SWCAP
Compliance Requirement N/A - SWCAP
Type of Finding Compliance & Control
Condition
The Executive Budget Office (Office) was unable to provide the 2018 SWCAP and supporting
documentation.
Current Status
Partially Resolved- Comment Below
Comment
On January 14, 2022, the State contracted with Maximus, an external consulting firm that
specializes in the preparation of governmental cost allocation plans, to prepare the State's 2018
and 2019 SWCAPs. All documentation requested by the consultants has been submitted to the
firm's consultants. Draft reports for the designated reporting years are currently being prepared
for Executive Budget Office review, editing and subsequent submission to CAS for final approval.
69
South Carolina
Commission for the Blind
Darline Graham 1430 CONFEDERATE AVENUE • COLUMBIA, SC 29201
Commissioner PHONE (803) 898-8822 • FAX (803) 898-8845
State of South Carolina
Summary Schedule of Prior Audit Findings
6/30/2022
Reference Number 2020-016
Federal Agency Department of Education
State Agency South Carolina Commission for the Blind
CFDA Number 84.126
Rehabilitation Services-Vocational Rehabilitation
Federal Program Name Grants to States
Compliance Requirement A. Activities Allowed or Unallowed
B. Allowable Costs/Cost Principles
Type of Finding Compliance & Control
Condition
The allocation of some compensation costs was inadequately supported or improperly
applied.
Current Status
Fully Corrected with Previously Reported Corrective Action Implemented
The mission of the South Carolina Commission for the Blind is to provide quality, individualized vocational
rehabilitation services, independent living services, and prevention of blindness services to blind and visually
impaired consumers leading to competitive employment and social and economic independence.
70
State of South Carolina
Summary Schedule of Prior Audit Findings
6/30/2022
Reference Number 2020-030
Federal Agency Department of Health and Human Services
State Agency South Carolina Department of Social Services
CFDA Number 93.658
Federal Program Name Foster Care – Title IV-F
Compliance Requirement N. Special Tests and Provisions
Type of Finding Compliance & Control
Condition
We were unable to confirm the inclusion of written requirements for the periodic review of
maintenance payment rates in the Department’s approved plan.
Current Status
Unresolved - Comment Below
Comment
Management has agreed to amend the IV-E plan document to include a written policy of periodic
review of Foster Care rates, and this amendment will be completed by April 2023.
Reference Number 2020-031
Federal Agency Department of Health and Human Services
State Agency South Carolina Department of Social Services
CFDA Number 93.658
Federal Program Name Foster Care – Title IV-E
Compliance Requirement L. Reporting
Type of Finding Compliance & Control
Condition
Discrepancies existed between federal financial reports and the Department’s supporting
records.
Current Status
Fully Corrected with Previously Reported Corrective Action Implemented
71
Reference Number 2020-032
Federal Agency Department of Health and Human Services
State Agency South Carolina Department of Social Services
CFDA Number 93.658
Federal Program Name Foster Care – Title IV-E
Compliance Requirement A. Activities Allowed or Unallowed
B. Allowable Costs/Cost Principles
Type of Finding Compliance & Control
Condition
Discrepancies related to allowable activities/costs were encountered for some program
payments.
Current Status
Partially Resolved - Comment Below
Comment
The Agency has continued to direct more focus to assuring clearer documentation of the
appropriate distribution of charges for potentially allocable costs and in some cases have
changed the coding for transactions to better align with benefitting programs. We also have
finalized a draft policy and IV-E plan amendment to document how we compensate for partial-
month foster child custody. This will be completed by April 2023.
72
State of South Carolina
Office of Comptroller General
1200 Senate Street
305 Wade Hampton Office Building
Columbia, South Carolina 29201
Telephone: (803) 734-2121
Fax: (803) 734-1765
RICHARD ECKSTROM, CPA E-Mail: cgoffice@cg.sc.gov WILLIAM E. GUNN
COMPTROLLER GENERAL CHIEF OF STAFF
State of South Carolina
Summary Schedule of Prior Audit Findings
6/30/2022
Reference Number 2021-001
Federal Agency N/A ACFR
State Agency Comptroller General's Office
CFDA Number N/A ACFR
Federal Program Name N/A ACFR
Compliance Requirement N/A ACFR
Type of Finding N/A ACFR
Condition
Internal controls over financial reporting were inadequate to prevent or detect material
misstatements during the preparation of the State’s Annual Comprehensive Financial Report
(ACFR) and in the supporting accounting records, requiring the Comptroller General’s Office
(CGO) to post adjustments to the State’s ACFR
Current Status
In progress
Comment
The Comptroller General’s Office hired two additional professional accountants for the
Financial Reporting staff during FY2022, and the Office’s recruiting efforts to hire additional
competent professional staff remain ongoing. The Office is also working to develop the
reporting skills of the new staff and to enhance the reporting skills of the existing staff. This
process entails training them (1) to master and apply current governmental accounting
standards while also preparing to apply looming standards and (2) to carefully and accurately
complete assigned ACFR compilation tasks.
The Office is aggressively working to hire additional Financial Reporting staff so that Financial
Reporting management will effectively oversee and control the quality of the staff work being
done.
73
ALAN WILSON
ATTORNEY GENERAL
State of South Carolina
Summary Schedule of Prior Audit Findings
6/30/2022
Reference Number 2021-002
Federal Agency Department of Justice
State Agency South Carolina Attorney General's Office
Assistance Listing Number 16.575
Federal Program Name Crime Victim Assistance
Compliance Requirement L. Reporting
Type of Finding Compliance & Control
Condition
A reporting discrepancy was identified on a federal financial report filed by the Office.
Current Status
Fully Corrected with Previously Reported Corrective Action Implemented
74
ALAN WILSON
ATTORNEY GENERAL
State of South Carolina
Summary Schedule of Prior Audit Findings
6/30/2022
Reference Number 2021-003
Federal Agency Department of Justice
State Agency South Carolina Attorney General's Office
Assistance Listing Number 16.575
Federal Program Name Crime Victim Assistance
Compliance Requirement M. Subrecipient Monitoring
Type of Finding Compliance & Control
Condition
The Office was not in compliance with several subrecipient monitoring requirements.
Current Status
Partially Resolved - Comment Below
Comment
On September 23, 2022 provided the revised Standard Operating Procedures Rev v.3.0.0
September 2022. The revised operating procedures should satisfy the requirements but no
confirmation has been received.
75
State of South Carolina Summary Schedule of Prior Audit Findings
6/30/2022
Reference Number 2021-004
Federal Agency Department of Health and Human Services
State Agency South Carolina Department of Health and Human Services
Assistance Listing Number 93.775, 93.777, 93.778; 93.767
Federal Program Name Medicaid Cluster; Children's Health Insurance Program
Compliance Requirement E. Eligibility
Type of Finding Compliance and Control
Condition
The Department did not consistently perform timely annual eligibility reviews for Medicaid and CHIP recipients in
accordance with Section 101.10 of the South Carolina Medicaid Policies and Procedures Manual.
Current Status
Partially Resolved - Comment Below
Comment
The COVID-19 federal public health emergency (PHE) unwinding plan continues to be a critical component for
achieving timely processing of reviews. The state continues to update its comprehensive operational plan as further
guidance is provided by CMS. Current Activities in Progress or Complete:
x Policy and procedure updates for unwinding from PHE requirements
x System updates required for unwinding from PHE policies and procedures
x Communication Plan for sharing relevant information regarding unwinding activities with stakeholders
x Preparation for Outreach strategies to inform beneficiaries about the review process and encourage them to report
changes in contact information.
x Planning for handling increased agency contacts regarding reviews or address changes
x Planning for handling increased appeals that are possible once continuous enrollment period has ended
Prioritization of Reviews
The state will use a hybrid approach for the distribution of redeterminations at the end of the public health emergency.
Redeterminations will be prioritized to promote accurate coverage, as well as continuity of coverage and mitigate
churn for households with beneficiaries likely no longer eligible in their current payment category or current coverage.
The remainder of reviews will be distributed across the 12-month period following the end of the public health
emergency to allow for a relatively equal distribution, with consideration for periods of anticipated higher application
volume such as open enrollment.
Staffing
Attrition during the public health emergency, an increase in workload and anticipation of work to be completed at the
end of the public health emergency has resulted in a significant hiring MAGI, Non-MAGI and Long-Term Care
Eligibility Specialists. Additional hiring for CY2023 will depend on impacts of any additional attrition. The additional
staff builds capacity for current work, as well as in preparation for resumption of normal review processing at the end
of the continuous enrollment period. Staff are trained to assist with current work upon hiring and all staff will undergo
refresher training on redetermination processing in time for reinstatement of the redetermination process at the end of
the public health emergency.
Workload Management
Workload management allows the agency to predict and react to staffing needs and better plan for timely decisions.
Eligibility's Workload Management team monitors work queues daily and collaborates with eligibility supervisors and
leadership to address timeliness of case processing and distribution of work. This may include shifting work
assignments, reprioritization of work, referral to additional training, or other mechanisms to increase efficiency.
76
State of South Carolina
Summary Schedule of Prior Audit Findings
6/30/2022
Reference Number 2021-005
Federal Agency Department of Health and Human Services
State Agency South Carolina Department of Health and Human Services
Assistance Listing Number 93.775, 93.777, 93.778; 93.767
Federal Program Name Medicaid Cluster; Children's Health Insurance Program
Compliance Requirement E. Eligibility
Type of Finding Compliance & Control
Condition
Eligibility files did not contain adequate documentation to support the Medicaid and CHIP
recipients’ eligibility statuses.
Current Status
Partially Resolved - Comment Below
Comment
Coaching with eligibility staff regarding documentation and other errors takes place monthly,
based on Eligibility Quality Assurance findings and supervisor spot checks. During the 1st three
quarters of CY2022, approximately 39,549 quality reviews were conducted by the EQA team.
Reminders regarding documentation continue to be included in training for both new and existing
staff. To monitor documentation errors, the state monitors the following errors and will continue
to do so on a quarterly basis:
Error Description Q3 CY2021 Q4 CY2021 Q1 CY2022 Q2 CY2022 Q3 CY2022
% Cases % Cases % Cases % Cases % Cases
Reviewed Reviewed Reviewed Reviewed Reviewed
The application was not 0.05% 0.04% 0.03% 0.01% 0.02%
signed
The application could not be 0.04% 0.02% 0.02% 0.03% 0.01%
located in the case file
Level of care was not in the 0.01% 0.02% 0.02% 0.01% 0.01%
case file or in Phoenix
The case record was missing 0.19% 0.20% 0.25% 0.36% 0.26%
SSN or proof of application
for SSN
77
State of South Carolina
Summary Schedule of Prior Audit Findings
6/30/2022
Reference Number 2021-006
Federal Agency Department of Health and Human Services
State Agency South Carolina Department of Health and Human Services
Assistance Listing Number 93.775, 93.777, 93.778
Federal Program Name Medicaid Cluster
Compliance Requirement G. Matching, Level of Effort, Earmarking
Type of Finding Compliance & Control
Condition
The Department did not comply with the federal matching requirement for family planning
services, family planning related services, or Part B assistance premium payments.
Current Status
Partially Resolved - Comment Below
Comment
In CY 2022 SCDHHS has identified family planning adjudication logic that needs to be
remediated to prevent the auto-assignment of Family Planning FMAP rates based on diagnosis
codes alone. Work to correct the claims logic to account for both diagnosis and procedure code
is in progress. Parallel to that effort a separate team is completing fund code mapping that will
be implemented concurrently.
78
State of South Carolina
Summary Schedule of Prior Audit Findings
6/30/2022
Reference Number 2021-007
Federal Agency Department of Health and Human Services
State Agency South Carolina Department of Health and Human Services
Assistance Listing Number 93.775, 93.777, 93.778; 93.767
Federal Program Name Medicaid Cluster; Children's Health Insurance Program
Compliance Requirement N. Special Tests and Provisions
Type of Finding Compliance & Control
Condition
The Department did not conduct, or contract, for an independent audit of the accuracy,
truthfulness, and completeness of the encounter and financial data submitted by, or on behalf of,
each MCO.
Current Status
Fully Corrected with Previously Reported Corrective Action Implemented
Comment
Requirement was added to the MCO Contract, section 7.9.2, effective July 1, 2022.
79
State of South Carolina
Summary Schedule of Prior Audit Findings
6/30/2022
Reference Number 2021-008
Federal Agency Department of Health and Human Services
State Agency South Carolina Department of Health and Human Services
Assistance Listing Number 93.775, 93.777, 93.778
Federal Program Name Medicaid Cluster
Compliance Requirement N. Special Tests and Provisions
Type of Finding Compliance & Control
Condition
The Department could not provide support that it complied with the implementation of the
required six NCCI methodologies and the NCCI program requirements in accordance with the
NCCI Medicaid Policy Manual and the NCCI Medicaid Technical Guidance Manual.
Current Status
Unresolved - Comment Below
Comment
The Department is currently engaged with the vendor in developing a process that will salsify the
NCCI program requirements. Ongoing discussions and development are in progress.
80
State of South Carolina
Summary Schedule of Prior Audit Findings
6/30/2022
Reference Number 2021-009
Federal Agency Department of Health and Human Services
State Agency South Carolina Department of Health and Human Services
Assistance Listing Number 93.775, 93.777, 93.778; 93.767
Federal Program Name Medicaid Cluster; Children's Health Insurance Program
Compliance Requirement N. Special Tests and Provisions
Type of Finding Compliance & Control
Condition
The Department did not ensure reports submitted by managed care organizations (MCO)
included all MLR report elements as required by federal regulations.
Current Status
Fully Corrected with Previously Reported Corrective Action Implemented
Comment
Calculation of Fraud Prevention Expenditures was added to the MLR reporting template on the
MLR Detailed Calculation tab, item 3.
81
Nanette S. Edwards, Executive Director
State of South Carolina
Summary Schedule of Prior Audit Findings
6/30/2022
Reference Number 2021-010
Federal Agency Department of the Treasury
State Agency South Carolina Office of Regulatory Staff
Assistance Listing
Number 21.019
Federal Program Name Coronavirus Relief Fund- COVID-19
Compliance Requirement A. Activities Allowed or Unallowed
B. Allowable Costs/Cost Principles
Type of Finding Compliance & Control
Condition
Non-allowable costs were charged to the grant.
Current Status
Fully Corrected with Previously Reported Corrective Action Implemented
82
Office of Regulatory Staff
1401 Main Street
Suite 900
Columbia, SC 29201
(803) 737-0800
ORS.SC.GOV
STATE OF SOUTH CAROLINA
DEPARTMENT OF EDUCATION
MOLLY M. SPEARMAN
STATE SUPERINTENDENT OF EDUCATION
SOUTH CAROLINA DEPARTMENT OF EDUCATION
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
CORONA VIRUS RELEF FUND - COVID 19
6/30/2022
South Carolina Department of Education
1429 Senate Steet
Columbia, South Carolina 29201
Reference Number 2021-011
Federal Agency Department of the Treasury
State Agency South Carolina Department of Education
Assistance Listing
Number 21.019
Coronavirus Relief Fund- COVID-
Federal Program Name 19
Compliance Requirement A. Activities Allowed or Unallowed
B. Allowable Costs/Cost
Principles
Type of Finding Compliance & Control
Condition
Fraud was committed by a school district employee.
Each school district in the State was a beneficiary of the program and had expenditures funded
by the South Carolina Department of Education (the Department).
Current Status
Fully Corrected with Previously Reported Corrective Action Implemented
RUTLEDGE BUILDING « 1429 SENATE STREET * COLUMBIA, SC 29201
PHONE: 803-734-8500 - FAX: 803-734-3389 - ED.SC.GOV
83
DEPARTMENT OF EDUCATION
MOLLY M. SPEARMAN
STATE SUPERINTENDENT OF EDUCATION
SOUTH CAROLINA DEPARTMENT OF EDUCATION
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
EDUCATION STABILIZATION FUND —- COVID 19
6/30/2022
South Carolina Department of Education
1429 Senate Steet
Columbia, South Carolina 29201
Reference Number 2021-012
Federal Agency Department of Education
State Agency South Carolina Department of Education
Assistance Listing
Number 84.425D
Education Stabilization Fund- COVID-
Federal Program Name 19
Compliance Requirement _L. Reporting
Type of Finding Compliance & Control
Condition
The report was filed after the due date.
Current Status
Fully Corrected with Previously Reported Corrective Action Implemented
RUTLEDGE BUILDING « 1429 SENATE STREET - COLUMBIA, SC 29201
PHONE: 803-734-8500 - FAX: 803-734-3389: ED.SC.GOV
84
J
DS S SOUTH CAROLINA
DEPARTMENT of SOCIAL SERVICES
HENRY McMASTER, GOVERNOR
MICHAEL LEACH, STATE DIRECTOR
State of South Carolina
Summary Schedule of Prior Audit
Findings 6/30/2022
Reference Number 2021-13
Federal Agency Department of Health and Human Services
State Agency South Carolina Department of Social Services
Assistance Listing Number 93.659
Adoption
Federal Program Name Assistance
Compliance Requirement E. Eligibility
B. Allowable Costs/Cost Principles
Type of Finding Compliance & Control
Condition
Eligibility related discrepancies were encountered for some subsidy payments.
Current Status
Fully Corrected with Previously Reported Corrective Action Implemented
85
Reference Number
Federal Agency
State Agency
Assistance Listing Number
Federal Program Name
Compliance Requirement
Type of Finding
Condition
2021-14
Department of Health and Human Services
South Carolina Department of Social Services
93.659
Adoption Assistance
L. Reporting
Compliance & Control
Discrepancies existed between federal financial reports and the Department’s supporting
records.
Current Status
Fully Corrected with Previously Reported Corrective Action Implemented
Reference Number
Federal Agency
State Agency
Assistance Listing Number
Federal Program Name
Compliance Requirement
Type of Finding
Condition
2021-15
Department of Health and Human Services
South Carolina Department of Social Services
93.659
Pandemic EBT Food Benefits-COVID-19
L. Reporting
Compliance & Control
The total awards expended for the program could not be determined or identified on the
Department's SEFA.
Current Status
Fully Corrected with Previously Reported Corrective Action Implemented
86
Reference Number 2021-16
Federal Agency Department of Health and Human Services
State Agency South Carolina Department of Social Services
Assistance Listing Number 21.019
Federal Program Name Coronavirus Relief Fund- COVID-19
Compliance Requirement B. Allowable Costs/Cost Principles
Type of Finding Compliance & Control
Condition
Non-allowable costs were identified in charges to the grant.
Current Status
Further Action Not Warranted - Comment Below
Comment
Management has determined the unallowable costs in question were charged as a result of an
isolated clerical error in the execution of a process unique to this one-time grant. This process
is not used in connection with any other grant programs; thus it cannot be repeated. The error,
a duplication of $4,691 in costs out of nearly $16 million reported in thousands of transactions,
escaped not only Agency management review, but the review of a third party contractor
specifically engaged to approve costs and eliminate any duplicates prior to reimbursement.
The error was discovered after the winding down of the contractor's grant oversight and
payment activities, which left no known channel through which to refund the duplicate amount.
87
The State of South Carolina
Military Department
Office of the Adjutant General
R. VAN MCCARTY
MAJOR GENERAL 1 NATIONAL GUARD ROAD
THE ADJUTANT GENERAL COLUMBIA, S.C. 29201-4752
State of South Carolina
Summary Schedule of Prior Audit Findings
6/30/2022
Reference Number 2021-017
Federal Agency Department of Homeland Security
State Agency South Carolina Adjutant General's Office
Assistance Listing Number 97.039
Federal Program Name Hazard Mitigation Grant Program
Compliance Requirement L. Reporting
Type of Finding Compliance & Control
Condition
FFATA reporting and timing discrepancies were identified.
Current Status
Fully Corrected with Previously Reported Corrective Action Implemented
Reference Number 2021-018
Federal Agency Department of Defense
State Agency South Carolina Adjutant General's Office
Assistance Listing
Number 12.401
Federal Program Name National Guard Military Operations and Maintenance Projects
Compliance
Requirement C. Cash Management
Type of Finding Compliance & Control
88
STATE OF SOUTH CAROLINA
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
6/30/2022
2021 – 018 (Continued)
Condition
Advanced funds were not expended within the required timeframe to minimize the time
elapsing between drawdown and disbursement.
Current Status
Partially Resolved - Comment Below
Comment
Previous Planned Corrective Action:
The Grants and Agreements Section will implement additional procedures to strengthen
internal controls over advance payments in order to demonstrate compliance with the Federal
requirements.
The Grants and Agreements Section will provide additional information to Program Managers
and/or State and Federal Budget Analysts concerning the details of the amounts of the
advance funds requested for each appendix. This information will include the dollar amounts of
expenditure categories needed for the advance funding amount requested for the applicable
time period.
The Program Manager and/or Federal and State Budget Analysts for each appendix will
develop a spreadsheet to track expenditures that have occurred period to date, by expenditure
categories, used in the Federal Army and Air Guard Accounting Systems for processing of
expenditures and payments for the Cooperative Agreements. This spreadsheet will also track
the amounts of the remaining Federal budgets for each appendix and the amounts of the
advance funding available for use for each appendix. Each Program Manager and/or Federal
and State Budget Analysts for each appendix will submit a copy of all spreadsheets to the
Grants and Agreements Section on a monthly basis. The Grants and Agreements Section will
maintain a copy of the spreadsheet.
No later than the fifth working day of the first month of the new Federal Fiscal Year (October),
the Grants and Agreements Section will complete a final reconciliation of State and Federal
Accounting data for each appendix for the previous Federal Fiscal Year. The Grants
Administrator will make a determination, based on reconciliation of account balances, of the
amount of advance funding for each appendices that the Agency should return to the Federal
Government. The Grants and Agreements Section will ensure all remaining advance funding
is returned to the Federal Government within forty-five (45) days after the end of the Federal
Fiscal Year.
Remaining Corrective Action that was implemented during the Fiscal Year:
Some of the Program Managers and/or State and Federal Budget Analysts have not
developed spreadsheets to track all of their expenditures on a monthly basis for their appendix.
This process is still being implemented. The process of determining all of the final advance
amounts remaining for each appendix is still be revised based primarily on Federal Accounting
processes and requirements.
89
STATE OF SOUTH CAROLINA
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
6/30/2022
Reference Number 2021-019
Federal Agency Department of Defense
State Agency South Carolina Adjutant General's Office
Assistance Listing
Number 12.401
Federal Program Name __ National Guard Military Operations and Maintenance Projects
Compliance
Requirement H. Period of Performance
Type of Finding Compliance & Control
Condition
Expenditures, which did not meet the applicable requirements, were charged prior to and after
the program’s period of performance.
Current Status
Partially Resolved - Comment Below
90
STATE OF SOUTH CAROLINA
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
6/30/2022
2021 – 019 (Continued)
Comment
Previous Planned Corrective Action:
The Grants and Agreements Section will implement additional procedures to strengthen internal
controls to ensure documented compliance with all federal period of performance requirements.
The Grants and Agreements Section will send each Program Manager and/or their Federal and
State Budget Analysts a detailed listing of the remaining balances of purchase orders and funds
reservations to on a monthly basis to ensure accuracy and compliance for each appendix. Each
Program Manager and /or their Federal and State Budget Analysts will provide a mandatory
response to ensure accuracy or needed changes. The Grants and Agreements Section will
maintain a copy of the listing and responses.
The Grants and Agreements Section will submit a monthly detailed listing of expenditures for all
appendices to each Program Manager and/or their Federal and State Budget Analysts for all
open Federal Fiscal Years to ensure accuracy and compliance. Program Managers and/or their
Federal and State Budget Analysts will provide a mandatory response to ensure accuracy or
needed changes. The Grants and Agreements Section will maintain a copy of responses. The
Grants and Agreements Section will review all expenditures for each appendix for accuracy and
compliance. The Grants and Agreements Section will maintain documentation for accuracy and
changes.
Program Managers and/or Federal and State Budget Analysts for each appendix will develop and
maintain a spreadsheet for tracking invoices for each open Federal Fiscal Year. Program
Managers and/or Federal and State Budget Analysts will submit a copy of the spreadsheet to
Grants and Agreements on a monthly basis. The Grants and Agreements Section will maintain a
copy of the spreadsheet.
Remaining Corrective Action that was implemented during the Fiscal Year:
Some of the Program Managers and/or Federal and State Budget Analysts have not developed and
maintained a spreadsheet for tracking invoices for their appendix for the Federal Fiscal Year. This
process is still being implemented.
91
YP dhec
Healthy People Healthy Communities
State of South Carolina
Summary Schedule of Prior Audit Findings
6/30/2022
Reference Number 2021-020
Federal Agency Department of the Treasury
State Agency South Carolina Department of Health and Environmental Control
Assistance Listing Number 21.019
Federal Program Name Coronavirus Relief Fund- COVID-19
Compliance Requirement A. Activities Allowed or Unallowed
B. Allowable Costs/Cost Principles
Type of Finding Compliance & Control
Condition
Indirect costs were improperly charged to the CRF.
Current Status
Fully Corrected with Previously Reported Corrective Action Implemented
S.C. Department of Health and Environmental Control
2600 Bull Street, Columbia, SC 29201 (803) 898-3432 www-scdhec.gov
92
Wuhec
Healthy People Healthy Communities
State of South Carolina
Summary Schedule of Prior Audit Findings
6/30/2022
Reference Number 2021-021
Federal Agency Department of Health and Human
Services
State Agency South Carolina Department of Health and Environmental Control
Assistance Listing Number 93.323
Federal Program Name Epidemiology and Laboratory Capacity for Infectious
Diseases
Compliance Requirement L. Reporting
Type of Finding Compliance & Control
Condition
Discrepancies existed between the federal financial report (FFR) and the Department’s supporting records.
Additionally, not all information reported on the FFR was reviewed by an employee other than the report preparer
prior to submission.
Current Status
Fully Corrected with Previously Reported Corrective Action Implemented
S.C. Department of Health and Environmental Control
2600 Bull Street, Columbia, SC 29201 (803) 898-3432 www.scdhec.gov
93
YPdhec
Healthy People Healthy Communities
Reference Number 2021-022
Federal Agency Department of Agriculture
State Agency South Carolina Department of Health and Environmental Control
Assistance Listing Number 10.557
Federal Program Name Special Supplemental Nutrition Program for Women, Infants, and Children
Compliance Requirement H. Period of Performance
Type of Finding Compliance & Control
Condition
An expenditure was incurred after the end of the grant’s period of performance.
Current Status
Fully Corrected with Previously Reported Corrective Action Implemented
S.C. Department of Health and Environmental Control!
2600 Bull Street, Columbia, SC 29201 (803) 898-3432 www.scdhec.gov
94
Appendix A
Listing of Agencies Included in Schedule of
Expenditures of Federal Awards
Appendix A
STATE OF SOUTH CAROLINA
Index of State Agencies Included in Schedule 1
For the Year Ended June 30, 2022
Agency Code Agency Name
B040 Judicial Department
D100 State Law Enforcement Division (SLED)
D300 Office of Resilience
D500 Department of Administration
E160 State Treasurer’s Office
E200 Attorney General’s Office
E210 Commission on Prosecution Coordination
E230 Commission on Indigent Defense
E240 Adjutant General's Office
E280 State Election Commission
E500 Revenue and Fiscal Affairs Office
H030 State Commission on Higher Education
H590 State Board for Technical and Comprehensive Education
H630 Department of Education
H730 Vocational Rehabilitation Department
H750 School for the Deaf and the Blind
H790 Department of Archives and History
H870 State Library
H910 Arts Commission
H950 State Museum Commission
J020 Department of Health and Human Services
J040 Department of Health and Environmental Control
J120 Department of Mental Health
J200 Department of Alcohol and Other Drug Abuse Services
K050 Department of Public Safety
L040 Department of Social Services
L060 Department on Aging
L240 Commission for the Blind
L360 State Human Affairs Commission
N040 Department of Corrections
N080 Department of Probation, Parole, and Pardon Services
N120 Department of Juvenile Justice
P120 State Forestry Commission
P160 Department of Agriculture
P240 Department of Natural Resources
P260 Sea Grant Consortium
P280 Department of Parks, Recreation and Tourism
P320 Department of Commerce
P400 South Carolina Conservation Bank
P450 Rural Infrastructure Authority
R060 Office of Regulatory Staff
R360 Department of Labor, Licensing and Regulation
96
Appendix A
STATE OF SOUTH CAROLINA
Index of State Agencies Included in Schedule 1
For the Year Ended June 30, 2022
Agency Code Agency Name
R400 Department of Motor Vehicles
R440 Department of Revenue
U300 Division of Aeronautics
97
Appendix B
Agency Corrective Action Plans to Findings and
Recommendations – Federal Award Programs Audit
2022-001:
2022-002:
99
100
2022-003 Material Weakness in Financial Reporting – Accuracy of Agency Reporting Package –
Department of Health and Human Services
Views of responsible officials and planned corrective actions
Management agrees with the finding.
Actions taken in response to finding:
SCDHHS staff has updated the procedures for completion of the Grant and Contribution Revenue
Forms Reporting Package, in reference to the Medicaid Accruals. These procedures will show the
reports where the numbers entered on the Reporting Package are found, showing examples of each
report, with the numbers to enter on the Reporting Package highlighted.
We have also contracted with an external entity to assist us with writing procedures for Reporting
Packages, to ensure that they cover the entire process, and the steps are logical and accurate.
101
SOUTH CAROLINA DEPARTMENT OF HEALTH AND HUMAN SERVICES
CORRECTIVE ACTION PLAN
YEAR ENDED JUNE 30, 2022
Department of Health & Human Services
Centers for Medicare & Medicaid Services
31 Forsyth Street, SW, Room 4T20
Atlanta, Georgia 30303-8909
The South Carolina Department of Health and Human Services respectfully submits the following
corrective action plan for the year ended June 30, 2022.
The findings from the schedule of findings and questioned costs are discussed below. The findings are
numbered consistently with the numbers assigned in the schedule.
FINDINGS – FEDERAL AWARD PROGRAM AUDIT
DEPARTMENT OF HEALTH AND HUMAN SERVICES
2022-004 Medicaid Cluster; Children’s Health Insurance Program (CHIP) – Assistance Listing No.
93.775, 93.777, 93.778; 93.767
Recommendation: We recommend eligibility reviews be performed annually in
accordance with the South Carolina Medicaid Policies and Procedures Manual.
Explanation of disagreement with audit finding: There is no disagreement with the audit
finding.
Action taken in response to finding: The agency will resume standard review processing
in April 2023 in response to requirements outlined in the Consolidated Appropriations Act
2023. The state has developed a comprehensive operational plan for completing this
work including:
x Policy and procedure updates
x Hiring additional staff in response to attrition during the public health emergency
(PHE) and staffing levels needed to complete the anticipated work
102
x Additional staff augmentation through a third party vendor to assist with specific
data entry tasks associated with review processing
x Staff refresher training on eligibility review policies and procedures
x A comprehensive Communication Plan for sharing relevant information
regarding unwinding activities with stakeholders such as beneficiaries, agency
staff, call centers, providers, managed care plans and community organizations
x Outreach to inform beneficiaries about the review process and how to contact
the agency with changes to contact information and questions they may have
x Distribution of reviews. The state has 12 months during the unwinding period
to initiate reviews and 14 months to complete the work.
x Workload management plan to react to staffing needed for both application and
review processing.
Name(s) of the contact person(s) responsible for corrective action: Lori Risk
Planned completion date for corrective action plan: June 2024 (End of Unwinding Period)
2022-005 Medicaid Cluster; Children’s Health Insurance Program (CHIP) – Assistance Listing No.
93.775, 93.777, 93.778; 93.767
Recommendation: We recommend the Department strengthen controls over eligibility
determinations to ensure documentation is maintained and reviewed in accordance with
its State plan and federal regulations.
Explanation of disagreement with audit finding: There is no disagreement with the audit
finding.
Action taken in response to finding: The agency continues to implement an Eligibility
Performance and Remediation process, which includes internal Eligibility Quality
Assurance (EQA) monthly case reviews, as well as third party case reviews conducted by
the University of South Carolina Core for Applied Research and Evaluation (USC CARE).
Eligibility Policies and Procedures provide instructions for a worker to ensure the case file
is complete for all eligibility criteria based on policy, prior to making a determination. The
policy is included in staff training and is evaluated as part of quality assurance activities.
Supervisors are responsible for monitoring staff daily by using data available via system
of record, the electronic document management system (OnBase), workload
management software, as well as through case spot reviews. Supervisors meet monthly
with each staff member to review Eligibility Quality Assurance (EQA) findings to identify
and address issues that impact performance, as well as to facilitate corrections to
incorrect determinations identified through the EQA process.
Errors are identified via error codes and descriptions. EQA reviews are conducted and
housed in a state-developed tool to allow for creation of reports that can be generated
based on supervisor, worker, work type, error code or overall accuracy.
103
The state compares errors identified through audits and federal reviews such as payment
error rate measurement with internal and third party EQA error trends and use this
monitoring method to identify trends, develop mitigation strategies and to determine
impact of those strategies on these errors.
During the 4th quarter of calendar year 2022, 15,716 cases were reviewed by EQA with
the following results pertaining to missing documentation:
Error Description Q1 Q2 Q3 Q4
CY2022 CY2022 CY2022 CY2022
% Cases % Cases % Cases % Cases
Reviewed Reviewed Reviewed Reviewed
The application was not signed 0.03% 0.01% 0.02% 0.30%
The application could not be located 0.02% 0.03% 0.01% 0.03%
in the case file
Level of care was not in the case file 0.02% 0.01% 0.01% 0.01%
or in Phoenix
The case record was missing SSN or 0.25% 0.36% 0.26% 0.00%
proof of application for SSN
In response to these findings, the Eligibility department will conduct email and face-to-
face communication with managers, supervisors and staff regarding these findings and a
reminder of documentation requirements in policy, as well as to ensure supervisors are
assessing for this requirement in casefile spot checks. This will also be discussed on an
upcoming Eligibility Supervisor call and shared in the Eligibility, Enrollment, and Member
Services Newsletter. These requirements will also continue to be emphasized in new
worker and staff refresher training.
Name(s) of the contact person(s) responsible for corrective action: Lori Risk
Planned completion date for corrective action plan: Email, face-to-face and newsletter
communications: June 2023; EQA Procedures, staff training – Ongoing.
104
The State of South Carolina
Military Department
Office of the Adjutant General
R. VAN MCCARTY
MAJOR GENERAL 1 NATIONAL GUARD ROAD
THE ADJUTANT GENERAL
COLUMBIA, S.C. 29201-4752
ADJUNTANT GENERAL’S OFFICE
CORRECTIVE ACTION PLAN
YEAR ENDED JUNE 30, 2022
March 6, 2022
The South Carolina Adjutant General’s Office respectfully submits the following
Corrective Action Plan for the year ended June 30, 2022.
The findings from the schedule of findings and questioned costs are discussed below.
The findings are numbered consistently with the number assigned in the schedule.
FINDINGS – FEDERAL AWARD PROGRAM AUDIT
United States Department of Homeland Security
2022-006 Public Assistance (Presidentially Declared Disasters) - Assistance Listing
No. 97.036
Recommendation: We recommend the Office update their current internal
control to include continuous monitoring and reviewing of project obligations
to ensure that reports are submitted in compliance with FFATA reporting
requirements.
Explanation of disagreement with audit finding: The Office concurs with
the audit finding.
Action taken in response to finding:
A. The Public Assistance team has updated the project version workflow
in SCEMD’s South Carolina Recovery Grants (SCRecoveryGrants.org;
known as SCRG) system to make sure the obligation information is
received timely by the Finance and Administration team. The Fiscal
Analyst responsible for reporting is now notified via SCRG automated
105
email when a new obligation is made and when an existing obligation
is modified.
B. The Finance and Administration team began pulling records for FFATA
reporting by obligation date instead of pulling records of
reimbursements processed in April 2022 in response to a finding in a
different Federal Grant program. This corrective action was
implemented in all our Federal Grant Programs. FFATA reporting after
May 2022 has been reported by the last day of the month following the
month that the subaward was made for awards greater than $30,000.
C. The Finance and Administration team will continue to save a pdf record
of the monthly FFATA reports made.
D. The Finance and Administration Team and the Fiscal Analyst
responsible for reporting will continue to make efforts to update
reporting that was not reported prior to April 2022. We will complete
additional reviews of required FFATA reporting through June 30, 2023.
Names of the contact persons responsible for correction action: Ms.
Jessica Jones, State Public Assistance Officer; Ms. Brittany Hammond,
Chief of Finance and Administration
Planned completion date for corrective action plan: June 30, 2023
United States Department of Defense
2022-007 National Guard Military Operations and Maintenance (O&M) Projects
Assistance Listing No. 12.401
Recommendation: We recommend the Office consistently adhere to its
internal controls including maintaining the approved State Personnel Action
form to support the personnel charges and allocations to applicable funding
sources.
Explanation of disagreement with audit finding: The Office concurs with
the audit finding.
Action taken in response to finding:
A. The missing forms in the personnel files identified in the audit were
corrected. Completed as of March 03, 2023.
106
B. The Office is conducting a complete audit of all personnel files to ensure
internal control were implemented and files are accurately and
adequately documented. The estimated date of completion is March 31,
2023.
C. The Office will ensure that established policies and procedures are
followed, and all documentation is completed prior to entering actions
into SCEIS.
Name of the contact person responsible for correction action: Mr. Robert
Faulk, State Human Resources Director
Planned completion date for corrective action plan: March 31, 2023
If the Federal Cognizant Agency of Oversight or Audit has questions regarding this plan,
please contact COL Kenneth Braddock, USA Retired, Chief of Staff for State
Operations, at 803-299-4445 or kenneth.braddock@scmd.sc.gov.
107
Henry McMaster SOUTH CAROLINA Harry M. Lightsey III
Governor DEPARTMENT OF COMMERCE Secretary
The South Carolina Department of Commerce respectfully submits the following corrective
action plan for the year ended June 30, 2022.
The finding from the schedule of findings and questioned costs is discussed below. The finding
is numbered consistently with the number assigned in the schedule.
FINDINGS – FEDERAL AWARD PROGRAM AUDIT
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
2022-008 Community Development Block Grant (CDBG) – Assistance Listing No. 14.228
Recommendation: We recommend that Department personnel consistently
follow policies in place to ensure reports are properly reviewed by supervisory
personnel prior to submission.
Explanation of disagreement with audit finding: The South Carolina Department
of Commerce agrees with the audit finding.
Action taken in response to finding:
All reports and documents to be submitted on behalf of the State’s Community
Development Block Grant Program to the U.S. Department of Housing, Urban
and Development (HUD), U.S. Department of Labor and FSRS.gov will follow a
formal review process to include using track changes for documents and a final
review by a CDBG staff member in a supervisory position. The designee for the
final review will be the Deputy Director of Community Development or the CDBG
Program Administrator. An acknowledgement of the final review will be
documented to ensure the appropriate review has taken place.
Name(s) of the contact person(s) responsible for corrective action:
Caroline Griffin – Deputy Director for Community Development
Keely McMahan – CDBG Program Administrator
Planned completion date for corrective action plan:
As of March 1, 2023, CDBG program management has adopted this corrective
action plan to ensure a comprehensive review of reports by supervisory
personnel prior to submission to the appropriate Federal agency.
1201 Main Street, Suite 1600, Columbia, SC 29201 USA
tel: (803)737-0400 · fax: (803)737-0418 · www.sccommerce.com
108
SCO R HENRY D. MCMASTER, Governor
BENJAMIN I. DUNCAN Il, Chief Resilience Officer
P South Carolina
ilience
SOUTH CAROLINA OFFICE OF RESILIENCE
CORRECTIVE ACTION PLAN
YEAR ENDED JUNE 30, 2022
The South Carolina Office of Resilience (SCOR) respectfully submits the following corrective
action plan for the year ended June 30, 2022.
The finding from the schedule of findings and questioned costs is discussed below. The finding
is numbered consistently with the number assigned in the schedule.
FINDINGS — FEDERAL AWARD PROGRAM AUDIT
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
2022-009 Community Development Block Grant — Assistance Listing No. 14.228
Recommendation: We recommend that the Office ensure staff preparing and entering
transactions into the accounting system have a good working knowledge of account codes as
defined by the South Carolina Comptroller General’s Office (CG). In addition, supervisory
personnel should closely review transactions to ensure proper classification in the general ledger.
Further, the Office should seek guidance from the CG if questions regarding coding of
transactions arises.
Explanation of disagreement with audit finding: There is no disagreement with the audit
finding.
Action taken in response to finding: SCOR has developed and implemented the use of a
Purchase Order Cover Sheet (POCS) (See example #1) to better identify subrecipient
projects/vendors requiring the correct use 517 General Ledger Categories. The POCS is a check
list of all required information needed to create a shopping cart / purchase order. A recent
POCS form update added a field that requires the requestor to identify the Project
Management team, either State or Subrecipient. This selection will determine the General
Ledger Category used by Finance.
Since this issue was identified, SCOR Finance has completed a review of FY23 general ledger
coding and will post corrective journal entries prior to year end to ensure compliance in future
audits.
South Carolina Office of Resilience
632 Rosewood Drive, Columbia, SC 29201
P: 803-896-4215
F: 803-771-2887
109 WWW.SCOF.SC.ZOV
EXAMPLE #1
Purchase Order Cover Sheet
South Carolina Office of Rexitience - Mitigation
To SuUBNOT AN INVOICE FOR PAYMENT: Complete the cover sheet below for each invoice that is
submitted. Email copies of the completed cover sheet, invoice, and all required supporting
_ dscumantahon disectly to APSCOR@scor.s¢. gov.
Consultant Name:
Project Name:
Project Management:
SCOR Project #:
Veador &:
e UEN INCLUDED?
PO Line Item #1 PO Line Item #2
SCOR VO8#: Select VO# SCOR I'O8: Select /O#
National Oty & F/A: Choose an item National Obj & F/A: Choose an tiem
PO Amount $ PO Amount $
Program Manager: Email:
Name(s) of the contact person(s) responsible for corrective action: Andrew DeRienzo, SCOR
Finance Director
Planned completion date for corrective action plan: June 30, 2023
110
2022-010 Community Development Block Grant — Assistance Listing No. 14.228
Recommendation: We recommend that the Office implement procedures to ensure reports are
submitted in compliance with FFATA reporting requirements.
Explanation of disagreement with audit finding: There is no disagreement with the audit finding.
Action taken in response to finding: SCOR has already designated an employee (SCOR Reporting
Manager) to gain knowledge of FFATA and become the FFATA Reporting point of contact. SCOR
is currently unableto report grants inthe FFATA Subaward Reporting System (FSRS) because FSRS
identifies the 2018 CDBG-DR and CDBG-MIT grants reporting entity under a different state
agency. Because the information within FSRS is based off data entries within SAM.GOV, only
HUD, as the Federal entity that issued the grant, can make changes within the system. SCOR is
working with its assigned representative at HUD to identify and make the appropriate changes in
SAM.GOV and FSRS. Once SCOR has control of the two grants in FSRS, SCOR will retroactively
report on all subrecipient subawards in the CDBG-MIT program. In the future, SCOR will also
report in FSRS any other subrecipient awards for CDBG-DR and CDBG-MIT.
Name(s) of the contact person(s) responsible for corrective action: Ran Reinhard, Director of
Operations
Planned completion date for corrective action plan: June 30, 2023
6 Fon
Eric G. Fosmire
Chief of Staff and General Counsel
South Carolina Office of Resilience
111
SOUTH CAROLINA DEPARTMENT OF HEALTH AND ENVIRONMENTAL CONTROL
CORRECTIVE ACTION PLAN
YEAR ENDED JUNE 30, 2022
US Department of Health and Human Services
The South Carolina Department of Health and Environmental Control respectfully submits the following
corrective action plan for the year ended 6/30/22.
The findings from the schedule of findings and questioned costs are discussed below. The findings are
numbered consistently with the numbers assigned in the schedule.
FINDINGS—FEDERAL AWARD PROGRAM AUDIT
U.S. DEPARTMENT OF Health and Human Services
2022-011 Immunization Cooperative Agreements – Assistance Listing No. 93.268
Recommendation: We recommend the Department ensure compliance visits are reviewed
in accordance with Department policy.
Explanation of disagreement with audit finding: There is no disagreement with the audit
finding.
Action taken in response to finding: To strengthen internal controls, the Department has
discussed the finding with staff and stressed the importance of ensuring Centers for
Disease Control guidelines are followed. Each person assigned to a site visit will complete
the task within a six month signoff time frame. The Vaccines for Children Operations
Director will ensure that the regions are up to speed and responsive to complete these
tasks within the required timeframe. In addition, the corrective action plan will be
communicated to staff at the next in-person regional meeting.
Name(s) of the contact person(s) responsible for corrective action: Kim Paradeses
Planned completion date for corrective action plan: June 30, 2023
If the US Department of Health and Human Services has questions regarding this plan, please call Kim
Paradeses at (803) 898-3390.
112
HENRY McMASTER, GOVERNOR
MICHAEL LEACH, STATE DIRECTOR
March 13, 2023
The South Carolina Department of Social Services respectfully submits the following
corrective action plan for the year ended June 30, 2022.
The findings from the schedule of findings and questioned costs are discussed below. The
findings are numbered consistently with the numbers assigned in the schedule.
FINDINGS—FEDERAL AWARD PROGRAM AUDIT
U. S. Department of Health and Human Services
2022 – 012 Adoption Assistance, Child and Adult Care Food Program –
Assistance Listing: 93.659, 10.558
Recommendation: We recommend that the Department follow their policies
and procedures to ensure that proper documentation is maintained to
support the review and approval of a drawdown of funds.
Explanation of disagreement with audit finding: There is no disagreement with
the audit finding.
Action taken in response to finding: The Department’s Grants Accounting and
Reporting staff are following the established policies and procedures to
ensure proper documentation is maintained to support the review and
approval of draws prior to their execution. In every case the exceptions
noted were draws that were done following group discussions that included
the Department’s regional federal grant program representatives.
Discussions were had to confirm the appropriate support and amounts of
draws, and the conclusions of those discussions were that the Department
should draw the amounts ultimately drawn. The Grants Accounting and
Reporting Manager did approve the draws in advance but did not provide
specific written approval. In one case the Grants Accounting Reporting
Manager emailed the Department’s federal contact confirming the amount
of funds we would draw, and the staff interpreted the email as authorization
to proceed. Grants Accounting and Reporting staff have been instructed not
to draw funds without express written approval, and they are complying with
that requirement.
113
Name(s) of the contact person(s) responsible for corrective action: Reshma
Parikh, Grants Accounting and Reporting Manager
Planned completion date for corrective action plan: Effective immediately
U. S. Department of Agriculture
2022-013 Child and Adult Care Food Program – Assistance Listing: 10.558
Recommendation: We recommend that the Department follow its
established policies and procedures for the program to ensure compliance
with federal subrecipient monitoring requirements.
Explanation of disagreement with audit finding: There is no disagreement with
the audit finding.
Action taken in response to finding: The three-year time frame in which
these monitoring reviews were to have occurred included the peak months
of the Coronavirus pandemic, when Department staff were working
remotely for an extended period and many provider facilities were closed
or operating sporadically due to staffing shortages. A significant number of
program staff also left the agency during that time. These factors made
timely monitoring much more difficult and extended the time required to
complete it. .
The program maintains a worksheet designed to track compliance with this
monitoring requirement and reviews, updates and acts upon it monthly. All
monitoring reviews are now being conducted within the required time-frame.
DSS also has an active project in progress to automate its compliance
monitoring processes, and management plans to include a dashboard that
displays the detailed status of each provider’s review, from start to
completion. It will also report statistics showing the progress toward meeting
the required yearly reviews. Management expects to have these system
controls in place by December 2023. In the meantime, program staff will
maintain the manual monitoring controls now in place to assure compliance.
Name(s) of the contact person(s) responsible for corrective action: Mary
Abney-Young, Early Care and Education Program Manager
Planned completion date for corrective action plan: December 31, 2023
114
2022-014 Child and Adult Care Food Program – Assistance Listing: 10.558
Recommendation: We recommend that the Department review its internal
controls to ensure timely notifications of application approvals and
disapprovals.
Explanation of disagreement with audit finding: There is no disagreement with
the audit finding.
Action taken in response to finding: Management agrees with the finding. The
Department has sound controls in place for tracking notification compliance.
These normally function well to assure that all application decisions are
made and communicated timely.
During the period in which these exceptions occurred, the program manager
was away from work for an extended time. Also, during that time two
experienced program staff left the Department. The remaining program staff
were then temporarily unable to keep up with the volume of required
application reviews, determinations and notifications. In the future, if these
situations arise additional resources will be directed to keeping up with the
timely processing of application reviews and notifications. In addition,
program management has requested that Information Systems staff add to
the system dashboard metrics a field displaying pending file approval dates.
This will further assure that all upcoming deadlines are met. Management
expects these dashboard enhancements to be completed by May 31, 2023.
Name(s) of the contact person(s) responsible for corrective action: Mary
Abney-Young, Early Care and Education Program Manager
Planned completion date for corrective action plan: May 31, 2023
2022-015 Child and Adult Care Food Program – Assistance Listing: 10.558
Recommendation: We recommend that the Department review and update
its internal controls to ensure a signed contract agreement containing
suspension and debarment terms and conditions is on file for all
subrecipients.
Explanation of disagreement with audit finding: There is no disagreement with
the audit finding.
Action taken in response to finding: The Program manager did retain the e-
mail and attachments that were sent to the provider with an explanation that
their signature and return of the documents was required prior to their
program participation, and management believes the document was
executed. However, because the document could not be located, the
Department and the provider executed a new agreement to correct the
documentation deficiency in February 2023. Program staff are now
115
conducting a 100% review of all active providers to ensure their program
participation is supported by signed agreements on file. This review and any
corrective measures found to be needed will be completed by April 30,
2023. In addition, management will explore with Information Systems staff
the possibility of adding new system controls to confirm the uploading of
required documents prior to enabling provider access to the system’s claims
module. Management expects to complete any enhancements that can be
made in this regard by December 31, 2023.
Name(s) of the contact person(s) responsible for corrective action: Mary
Abney-Young, Early Care and Education Program Manager
Planned completion date for corrective action plan: December 31, 2023
U. S. Department of Health and Human Services
2022-016 Adoption Assistance – Assistance Listing: 93.659
Recommendation: We recommend that the Department continue to review
its internal controls to ensure that federal reports are free from error and
clearly supported prior to submission.
Explanation of disagreement with audit finding: There is no disagreement with
the audit finding.
Action taken in response to finding: Management agrees with the finding.
Most of the discrepancies found involved current-period activity correctly
posted to prior year grants which should have been reported as current-
quarter activity but was mistakenly reported as prior-quarter adjustments.
Through discussions with the Department’s regional IV-E fiscal reporting
contact, the Grants Accounting and Reporting staff have further clarified
their understanding of when it is appropriate to report activity as a prior-
quarter adjustment versus current-period activity, and they now have a clear
understanding of the rules.
The Department will correct the CB-496 reports for the quarter ending
September 30, 2021, for the activity improperly reported as prior quarter
adjustments and the amounts improperly reported as current quarter claims
on the June 30, 2022, quarter ending report as soon the reports are made
available to update in the reporting system by federal authorities.
Going forward, as part of the established review process, the Grants
Accounting and Reporting manager will specifically review the transactions
and supporting documentation to ensure the correct treatment of prior-
quarter adjustments and current-quarter activity.
116
Name(s) of the contact person(s) responsible for corrective action: Reshma
Parikh, Grants Accounting and Reporting Manager
Planned completion date for corrective action plan: March 31, 2023
2022-017 CCDF Cluster – Assistance Listing: 93.575 and 93.596
Recommendation: We recommend that the Department review and update
internal controls to ensure all expenditures charged to federal awards are
incurred within the grant's period of performance.
Explanation of disagreement with audit finding: There is no disagreement with
the audit finding.
Action taken in response to finding: Additional controls have been
implemented to ensure the Department’s Grants Accounting and Reporting
manager and staff review and research all transactions posted in the
liquidation period of a given grant year to ensure they include only those
legally obligated as of the obligation date.
The transactions incorrectly posted to the 2020 Discretionary Grant have
now been correctly moved to the 2021 Discretionary Grant and are being
replaced with qualified voucher expenditures previously moved from the
2020 Discretionary grant to the 2020 Mandatory Grant.
Name(s) of the contact person(s) responsible for corrective action: Reshma
Parikh, Grants Accounting and Reporting Manager
Planned completion date for corrective action plan: June 30, 2023
2022-018 Adoption Assistance, CCDF Cluster – Assistance Listing Nos.: 93.659,
93.575, and 93.596
Recommendation: We recommend that the Department regularly review
their public assistance cost allocation plan and submit amendments for
approval as necessary. Additionally, we recommend consolidating the
support documentation for bases with multiple percentages.
Explanation of disagreement with audit finding: There is no disagreement with
the audit finding.
Action taken in response to finding: Management agrees with the finding. The
change involved allocation based on newly-tracked case management time
statistics instead of benefit payment statistics. The new time statistics were
available for the first time in the quarter tested, and management considers
the new method to be preferable to that previously used.
117
Per CFR 45, Part 95, Subpart E, Section 95.515, the Department can
implement changes to its cost allocation beginning with the effective date
of its request for approval to do so; it is not required to receive the
approval first. Management did submit a request for approval of this
change with Cost Allocation Services, but the request was effective as of
the beginning of the following quarter, thus did not include the quarter in
question. The department will recompute the cost allocation for the quarter
in which the exception occurred using the previous allocation method and
will record an adjustment to correct the amounts allocated.
The clerical error referenced would not have occurred had the various
base calculation worksheets been integrated with one another as
appropriate and with the allocation calculation worksheets. We will link
these worksheets beginning with those used in the allocation for the
quarter ending March 31, 2023.
Name(s) of the contact person(s) responsible for corrective action:
David O’Kelly, Controller
Planned completion date for corrective action plan: June 30, 2023
If the Federal Cognizant Agency of Oversight or Audit has questions regarding this plan,
please contact David O’Kelly at David.okelly@dss.sc.gov, or 803-898-3987.
118
Appendix C
Index of Findings
Appendix C
STATE OF SOUTH CAROLINA
Index of Findings by Federal Grantor and Program Name
For the Year Ended June 30, 2022
Type of Internal Control Finding
1
Assistance Finding Compliance Significant Material
Listing Federal Grantor/Program Name Number Requirement Deficiency Weakness Page
State of South Carolina
N/A Annual Comprehensive Financial Report 2022-001 (ACFR) X 37
2022-002 (ACFR) X 39
2022-003 (ACFR) X 41
Department of Agriculture
10.558 Child and Adult Care Food Program 2022-012 C X 56
2022-013 M X 57
2022-014 E X 58
2022-015 I X 60
Department of Defense
12.401 National Guard Military Operations and 2022-007 A,B X 48
Maintenance (O&M) Projects
Department of Housing and Urban Development
14.228 Community Development Block Grant 2022-008 L X 49
2022-009 L X 51
2022-010 L X 53
1
Compliance Requirement Legend – See page 122 120
Appendix C
STATE OF SOUTH CAROLINA
Index of Findings by Federal Grantor and Program Name
For the Year Ended June 30, 2022
Type of Internal Control Finding
1
Assistance Finding Compliance Significant Material
Listing Federal Grantor/Program Name Number Requirement Deficiency Weakness Page
Department of Health & Human Services
93.268 Immunization Cooperative Agreements 2022-011 N X 54
93.575 Child Care and Development Block 2022-017 H X 63
Grant 2022-018 A,B X 64
93.596 Child Care Mandatory and Matching 2022-017 H X 63
Funds of the Child Care and 2022-018 A,B X 64
Development Fund
93.659 Adoption Assistance 2022-012 C X 56
2022-016 L X 62
2022-018 A,B X 64
93.767 Children’s Health Insurance Program 2022-004 E X 42
(CHIP) 2022-005 E X 44
93.775 State Medicaid Fraud Control Units 2022-004 E X 42
2022-005 E X 44
93.777 State Survey and Certification of Health 2022-004 E X 42
Care Providers and Suppliers (Title 2022-005 E X 44
XVIII) Medicare
93.778 Medical Assistance Program 2022-004 E X 42
2022-005 E X 44
1
Compliance Requirement Legend – See page 122 121
Appendix C
STATE OF SOUTH CAROLINA
Index of Findings by Federal Grantor and Program Name
For the Year Ended June 30, 2022
Type of Internal Control Finding
Assistance Finding Compliance1 Significant Material
Listing Federal Grantor/Program Name Number Requirement Deficiency Weakness Page
Department of Defense
97.036 Disaster Grants - Public Assistance 2022-006 L X 46
(Presidentially Declared Disasters
1
Compliance Requirement Legend
A – Activities allowed or unallowed
B – Allowable costs/cost principles
C – Cash management
D – Reserved
E – Eligibility
F – Equipment and real property management
G – Matching, level of effort, earmarking.
H – Period of Performance
I – Procurement and suspension and debarment
J – Program income
K – Reserved
L – Reporting
M – Subrecipient monitoring
N – Special tests and provisions
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