Legislative Audit Council Performance Audit Reports

The Legislative Audit Council publishes reports of their performance audits to the General Assembly and makes them available to the public on their website. Reports sometimes have a executive summary and, for later reports, the agency issues a follow-up review approximately 18 months after an audit report is published.

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Recent Submissions

Now showing 1 - 5 of 334
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    A limited review of the South Carolina Education Lottery including a follow up to our : 2019 audit, 2018 audit summary
    (South Carolina State Library, 2024-02) South Carolina General Assembly. Legislative Audit Council
    The objectives of this review were: Review the adequacy of internal controls implemented by the South Carolina Education Lottery for its oversight of lottery retailers ; Compare the operations of the South Carolina Education Lottery with those of lotteries in other states to determine opportunities for improvement ; Review the human resources’ practices of the South Carolina Education Lottery to determine compliance with state law and equitable decision making ; Determine the implementation status of recommendations made by the Legislative Audit Council in recent audit reports of the South Carolina Education Lottery.
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    S.C. Dept. of Health and Environmental Control : a limited review of human resources, diversity, equity, and inclusion, training summary
    (South Carolina State Library, 2023-08-14) South Carolina General Assembly. Legislative Audit Council
    The objectives of this review were: Determine agency compliance with relevant federal and state nondiscrimination and equal opportunity laws regarding employment practices ; Assess agency training for compliance with nondiscrimination and equal employment laws and regulations ; Determine the role of DHEC’s Office of Diversity, Equity, and Inclusion.
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    S.C. Department of Health and Environmental Control : a limited review of human resources, diversity, equity, and inclusion, training
    (South Carolina State Library, 2023-08-14) South Carolina General Assembly. Legislative Audit Council
    The objectives of this review were: Determine agency compliance with relevant federal and state nondiscrimination and equal opportunity laws regarding employment practices ; Assess agency training for compliance with nondiscrimination and equal employment laws and regulations ; Determine the role of DHEC’s Office of Diversity, Equity, and Inclusion.
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    A limited review of the South Carolina Education Lottery
    (South Carolina State Library, 2024-02-21) South Carolina Legislative Council
    The Legislative Audit Council conducted a management performance audit of the South Carolina Education Lottery in accordance with generally accepted government auditing standards.
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    A review of the South Carolina election process : summary
    (South Carolina State Library, 2024-01-03) South Carolina General Assembly. Legislative Audit Council
    Members of the S.C. General Assembly asked the Legislative Audit Council to review the state’s overall process for handling elections. The objectives for this audit were to: Review South Carolina’s overall process for handling elections ; Examine the state/county relationship regarding the administration of elections ; Review the process for maintaining voter registration records ; Conduct a follow-up of the 2013 LAC report A Review of Voting Machines in South Carolina.