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The Legislative Audit Council was created by the Legislature in 1975 with the responsibility of auditing state agencies. The council reports the results of its work directly to the General Assembly.

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Recent Submissions

  • Fiscal Year 2015-16 Accountability Report 

    South Carolina Legislative Audit Council (South Carolina State Library, 2016)
    Each year the South Carolina Legislative Audit Council produces an annual accountability report for the South Carolina General Assembly and the Budget and Control Board. Included is an executive summary, organizational ...
  • A REVIEW OF THE SMALL BUSINESS DEVELOPMENT CENTERS PROGRAM 

    South Carolina General Assembly Legislative Audit Council (South Carolina State Library, 2016-07)
    Members of the General Assembly requested that we conduct an audit of the Small Business Development Centers program. We planned to review the accuracy of the program’s reporting of its effectiveness, expenditures, and ...
  • A review of the South Carolina Transportation Infrastructure Bank 

    South Carolina Legislative Audit Council (South Carolina State Library, 2016-05)
    Members of the General Assembly asked the Legislative Audit Council to review the operations of the South Carolina Transportation Infrastructure Bank, a state agency that awards grants and loans to local and state agencies ...
  • A review of the S.C. Department of Transportation 

    South Carolina Legislative Audit Council (South Carolina State Library, 2016-04)
    Members of the General Assembly asked the Legislative Audit Council to conduct an audit of the S.C. Department of Transportation. The objectives were to:Identify funding levels since FY 05-06 ; Review expenditures since ...
  • A REVIEW OF THE PUBLIC PENSIONS ADMINISTERED BY THE STATE OF SOUTH CAROLINA 

    South Carolina Legislative Audit Council (South Carolina State Library, 2015-12)
    Members of the General Assembly asked the Legislative Audit Council to review the operations of South Carolina’s state-administered pension funds, including the Retirement System Investment Commission, the Public Employee ...
  • Fiscal Year 2014-15 Accountability Report 

    South Carolina General Assembly Legislative Audit Council (South Carolina State Library, 2015-10-01)
    Each year the South Carolina Legislative Audit Council produces an annual accountability report for the South Carolina General Assembly and the Budget and Control Board. Included is an executive summary, organizational ...
  • ANNUAL ACCOUNTABILITY REPORT FY 12-13 

    South Carolina Legislative Audit Council (South Carolina State Library, 2013-09-10)
    Each year the South Carolina Legislative Audit Council produces an annual accountability report for the South Carolina General Assembly and the Budget and Control Board. Included is an executive summary, organizational ...
  • A REVIEW OF THE S.C. DEPARTMENT OF HEALTH AND ENVIRONMENTAL CONTROL’S REGULATION OF ABORTION CLINICS 

    South Carolina Legislative Audit Council (South Carolina State Library, 2015-05)
    The audit objectives in this report were to determine how DHEC regulates abortion clinics to ensure that the facilities are in compliance with state law and regulation and to identify improvements which can be implemented ...
  • S.C. DEPARTMENT OF COMMERCE : A REVIEW OF THE ECONOMIC DEVELOPMENT BOND FOR WETLANDS MITIGATION AT THE BOEING MANUFACTURING SITE 

    South Carolina Legislative Audit Council (South Carolina State Library, 2015-04)
    Members of the General Assembly requested an audit of the use of the proceeds from a S.C. Department of Commerce general obligation economic development bond. The audit objectives were to: Determine how the State of S.C. ...
  • A REVIEW OF VOTING MACHINES IN SOUTH CAROLINA 

    South Carolina Legislative Audit Council (South Carolina State Library, 2013-03)
    The former President Pro Tempore of the South Carolina Senate requested a review of the voting machines used in South Carolina. He was concerned about the reliability of the machines and the lack of paper trail to confirm ...

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