Performance Audit Report on Selected Awards to South Carolina Arts Commission

We conducted a performance audit on two National Endowment for the Arts (NEA) Partnership awards issued to the South Carolina Arts Commission (Commission). We conducted this performance audit in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient and appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe the evidence obtained during the audit provides a reasonable basis for our findings and conclusions based on our audit objectives. We questioned $45,028 in costs, and the report includes 13 recommendations to address the audit findings – nine to the Commission and four to the NEA.