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The South Carolina Office of the State Auditor was created in 1933 when the Office of the State Bank Examiner was abolished. The Office of the State Auditor serves as a deterrent to fiscal mismanagement, fraud, and misuse of assets by state agencies and providers of Medicaid services and to provide audit coverage of those entities as required by law or regulation. The agency performs financial audits of state agencies, the annual financial audit of the State's General Purpose Financial Statements, and the annual Single Audit of the State's Schedule of Expenditures of Federal Funds.

In accordance with the Restructuring Act of 2014, effective July 1, 2014, The Office of the State Auditor was transferred to the State Fiscal Accountability Authority.

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