Federal Reports

Monitoring of quality controls is an ongoing, periodic assessment of work needed to ensure compliance with the OIG’s system of quality control.

Although the South Carolina Department of Social Services (State agency) had conducted the required monitoring at all four of the childcare providers that we reviewed, this monitoring did not always ensure that providers that received funds from the Child Care and Development Fund complied with State licensing requirements related to the health and safety of children. Specifically, all four of the childcare providers that we visited did not comply with the childcare center physical condition requirements, which had previously been cited by the State agency. Nor did the four childcare providers comply with caregiver documentation requirements such as training and discipline statements. One provider did not comply with children's immunization record requirements. The instances of noncompliance occurred because the State agency did not conduct followup monitoring to ensure that the providers rectified previous instances of noncompliance or took proactive steps to remain compliant with all State regulations.

Limited scope audits involve a limited review of financial and non-financial information of grant recipients to ensure validity and accuracy of reported information, and compliance with state and Federal requirements. Our audit was conducted in accordance with the Government Auditing Standards (2011), issued by the Comptroller General of the United States. The audit concluded that MAC requested and received multiple extensions resulting in the mismanagement of NEA funds. Additionally, MAC did not have written policies and procedures in place for the management of Federal awards, or to ensure that debarred or suspended contractors or recipients did not receive Federal assistance. Finally, MAC also did not have a Section 504 self-evaluation on file.

Co-opetition (a form of collaboration among competitors) between the U.S. Postal Service and its rivals improves the efficiencies of the postal sector. If efficiencies are great enough, co-opetition can lead to lower shipping prices