Report on a Single Audit of the South Carolina Department of Transportation, Columbia, SC

What We Looked AtWe reviewed the South Carolina Department of Transportation's (SCDOT) single audit report for the fiscal year ending June 30, 2017, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated November 28, 2017.What We FoundWe found that the report contained a finding related to improper recording of accounts payable and accounts receivable that needs prompt action from the Federal Highway Administration's (FHWA) management.RecommendationsWe recommend that FWHA ensures that the SC DOT complies with proper accounting requirements for accounts payable and accounts receivable.