Federal Reports

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.

The Office of Inspector General (OIG) contracted with the independent certified public accountingfirm of Harper, Rains, Knight & Company, P.A. (HRK) to conduct a performance audit of EEOC’sinformation security program and practices in accordance with the Federal Information SecurityModernization Act of 2014 (FISMA). The contract required HRK conduct the audit in accordancewith U.S. generally accepted government auditing standards (GAGAS) contained in GovernmentAuditing Standards, issued by the Comptroller General of the United States.The objective of this performance audit was to assess the effectiveness of the EEOC’s informationsecurity program and practices for the period October 1, 2020 through September 30, 2021. HRKfound that EEOC has established and maintained an effective information security program andpractices, consistent with applicable guidance. HRK has identified areas of improvement in theform of findings and recommendations. EEOC’s management was given the opportunity to reviewthe draft report. Management’s responses are included in the report.