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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.

Collections in this community

Recent Submissions

  • Audited financial statements 

    South Carolina Medical Malpractice Patient's Compensation Fund; South Carolina State Auditor (South Carolina State Library, 2017-08-23)
    The Office of State Auditor audited the financial statements of the South Carolina Medical Malpractice Patient's Compensation Fund using agreed upon procedures. The following topics were included in the audit: cash ...
  • Independent accountants' report on applying agreed-upon procedures 

    South Carolina State Auditor; South Carolina Revenue and Fiscal Affairs Office (South Carolina State Library, 2017-08-24)
    The Office of State Auditor audited the financial statements of the South Carolina Revenue and Fiscal Affairs Office using agreed upon procedures. The following topics were included in the audit: cash receipts/revenues, ...
  • Independent accountants' report on applying agreed-upon procedures 

    South Carolina State Auditor; South Carolina Emergency Management Division (South Carolina State Library, 2017-08-15)
    The Office of State Auditor audited the financial statements of the South Carolina Emergency Management Division using agreed upon procedures. The following topics were included in the audit: cash receipts/revenues, cash ...
  • INDEPENDENT ACCOUNTANT’S REPORT ON APPLYING AGREED-UPON PROCEDURES 

    South Carolina Department of Mental Health; South Carolina State Auditor (South Carolina State Library, 2016-06-30)
    The Office of State Auditor audited the financial statements of the South Carolina Department of Mental Health using agreed upon procedures. The following topics were included in the audit: cash receipts/revenues, cash ...
  • Fiscal Year 2016-2017 Accountability Report 

    South Carolina State Auditor (South Carolina State Library, 2017)
    The South Carolina Office of the State Auditor reports to the Office of State Budget its annual accountability report that includes an executive summary, organizational profile including leadership system, program descriptions ...
  • INTERNAL AUDITOR’S REPORT RISK AND CONTROL ASSESSMENT SCDOT FUEL CARD ACTIVITY 

    South Carolina Office of the State Auditor; South Carolina Department of Transportation (South Carolina State Library, 2017-07-31)
    The objective of this assessment was to contribute to the improvement of risk management by evaluating SCDOT’s exposure to risks and the controls designed by Management to manage those risks. Our review included two aspects: ...
  • Independent Accountant’s Report on Applying Agreed-Upon Procedures for the year ended June 30, 2016 

    South Carolina Office of the State Auditor; South Carolina Rural Infrastructure Authority (South Carolina State Library, 2017-08-10)
    The Office of State Auditor audited the financial statements of the South Carolina Rural Infrastructure Authority using agreed upon procedures. The following topics were included in the audit: cash receipts/revenues, cash ...
  • Independent accountants' report on applying agreed-upon procedures June 30, 2016 

    South Carolina Office of the State Auditor; South Carolina Department of Health and Environmental Control (South Carolina State Library, 2017-08-25)
    The Office of State Auditor audited the financial statements of the South Carolina Department of Health and Environmental Control using agreed upon procedures. The following topics were included in the audit: cash ...
  • Independent accountants' report on applying agreed-upon procedures June 30, 2016 

    South Carolina Department of Motor Vehicles; South Carolina Office of the State Auditor (South Carolina State Library, 2017-08-11)
    The Office of State Auditor audited the financial statements of the South Carolina Department of Motor Vehicles using agreed upon procedures. The following topics were included in the audit: cash receipts/revenues, cash ...
  • FINANCIAL STATEMENTS YEAR ENDED JUNE 30, 2017 

    South Carolina Office of the State Auditor; South Carolina Conservation Bank (South Carolina State Library, 2017-06-28)
    This is a discussion and analysis of South Carolina Conservation Bank's financial performance and provides an overview of the activities for the fiscal year ended June 30, 2017. This report consists of two parts – the ...

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