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The South Carolina Office of the State Auditor performs financial audits of state agencies.
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Publication Report on Financial Statements for the Years Ended June 30, 2024 and 2023(South Carolina State Library, 2024-09-26) South Carolina State Education Assistance Authority; South Carolina State AuditorThe Office of State Auditor audited the financial statements of the South Carolina State Education Assistance Authority using agreed upon procedures. The following topics were included in the audit: Management's Discussion and Analysis ; Financial Statements ; Supplementary Information ; Schedule of Findings and Questioned Costs ; Summary Schedule of Prior Audit Findings.Publication Financial Statements and Supplementary Information Year Ended June 30, 2024(South Carolina State Library, 2024-10-07) South Carolina State Auditor; South Carolina State Housing Finance and Development AuthorityThe Office of State Auditor audited the financial statements of the South Carolina State Housing Finance and Development Authority using agreed upon procedures.Publication Financial Statements Year Ended December 31, 2023(South Carolina State Library, 2024-06-05) South Carolina State Auditor; Palmetto RailwaysThe Office of State Auditor audited the financial statements of Palmetto Railways using agreed upon procedures.Publication Report on Financial Statements for the Years Ended June 30, 2024 and 2023(South Carolina State Library, 2025-01-28) South Carolina Educational Television Commission; South Carolina State AuditorThe Office of State Auditor audited the financial statements of the South Carolina Educational Television Commission using agreed upon procedures.Publication Financial Report for the Fiscal Years Ended June 30, 2024 and 2023(South Carolina State Library, 2024-08-21) South Carolina State Auditor; South Carolina Jobs-Economic Development AuthorityThis audit includes the respective financial position of the South Carolina Jobs-Economic Development Authority as of June 30, 2024 and the respective changes in financial position and cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America.Publication Annual Financial Report for the Fiscal Year Ended June 30, 2024(South Carolina State Library, 2024-06-30) South Carolina State Auditor; South Carolina Transportation Infrastructure BankThis audit includes the respective financial position of the South Carolina Transportation Infrastructure Bank as of June 30, 2024 and the respective changes in financial position and cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America.Publication Report on financial statement year ended June 30, 2024(South Carolina State Library, 2024-06-30) South Carolina State Auditor; South Carolina Office of the State TreasurerThis audit includes the respective financial position of the South Carolina State Treasurer and the respective changes in financial position and cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America.Publication State Auditor’s Report For the Fiscal Year Ended June 30, 2024 And Selected Procedures For the Fiscal Year Ended June 30, 2023(South Carolina State Library, 2024-08-26) South Carolina State Auditor; South Carolina Legislative Services AgencyThe Office of State Auditor audits the financial statements of the South Carolina Legislative Services Agency in accordance with accounting principles generally accepted in the United States.Publication State Auditor’s Report For the Period of July 1, 2023 to April 30, 2024 and Select Procedures For the Fiscal Year Ended June 30, 2023(South Carolina State Library, 2024-10-24) South Carolina State Auditor; South Carolina Department of Social ServicesThe Office of State Auditor audited the financial statements of the South Carolina Department of Social Services using agreed upon procedures.Publication Basic Financial Statements, June 30, 2024(South Carolina State Library, 2024-06-30) South Carolina State Auditor; South Carolina Beef CouncilThe Office of State Auditor audited the financial statements of South Carolina Department of Agriculture Beef Council using agreed upon procedures. The following topics were included in the audit: financial statements, notes to financial statements, supplemental information and report on internal control over financial reporting.Publication State Auditor's Report For the Period July 1, 2023, Through May 31, 2024 and Select Procedures For the Fiscal Year Ended June 30, 2023(South Carolina State Library, 2024-10-21) South Carolina State Auditor; South Carolina Department of Health and Human ServicesThe Office of State Auditor audited the financial statements of the South Carolina Department of Health and Human Services using agreed upon procedures.Publication Financial Statements June 30, 2024(South Carolina State Library, 2024-06-30) South Carolina Tobacco Settlement Revenue Management Authority; South Carolina State Auditor; South Carolina Tobacco Settlement Revenue Management AuthorityThis audit includes the respective financial position of the South Carolina Tobacco Settlement Revenue Management Authority as of June 30, 2024 and the respective changes in financial position and cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America.Publication Audited Financial Statements Year Ended June 30, 2024 With Independent Auditors' Report(South Carolina State Library, 2024-06-30) South Carolina State Auditor; South Carolina Public Employee Benefit Authority. Insurance BenefitsThe Office of State Auditor audited the financial statements of the South Carolina Public Employee Benefit Authority, Insurance Benefits using agreed upon procedures.Publication Report on Audit of Financial Statements South Carolina State Accident Fund as of and for the Year Ended June 30, 2024(South Carolina State Library, 2024-10-03) South Carolina State Auditor; South Carolina State Accident FundThe Office of the State Auditor annually publishes a report on financial statements of the South Carolina State Accident Fund. This audit is a statement of net assets of the agency and the related statements of revenues, expenses, and changes in net assets and cash flows for the year.Publication Financial Statements South Carolina Retirement Systems Year Ended June 30, 2024(South Carolina State Library, 2024-06-30) South Carolina Public Employee Benefit Authority; South Carolina State AuditorThe Office of State Auditor audited the financial statements of the South Carolina Retirement Systems using agreed upon procedures.Publication State Auditor’s Report For the Fiscal Year Ended June 30, 2024 and Selected Procedures For the Fiscal Year Ended June 30, 2023(South Carolina State Library, 2024-08-30) South Carolina State Auditor; South Carolina Department of CorrectionsThe Office of State Auditor audited the financial statements of the South Carolina Department of Corrections using agreed upon procedures.Publication State Auditor’s Report For the Fiscal Year Ended June 30, 2024 and Selected Procedures For the Fiscal Year Ended June 30, 2023(South Carolina State Library, 2024-10-01) South Carolina State Auditor; South Carolina Commission on Higher EducationThe Office of State Auditor audited the financial statements of the South Carolina Commission on Higher Education using agreed upon procedures.Publication State Auditor’s Report For the Fiscal Year Ended June 30, 2024 and Selected Procedures For the Fiscal Year Ended June 30, 2023(South Carolina State Library, 2024-10-07) South Carolina Arts Commission; South Carolina State AuditorThe Office of State Auditor audited the financial statements of the South Carolina Arts Commission using agreed upon procedures.Publication State Auditor’s Report For the Period of July 1, 2023, to June 30, 2024 and Selected Procedures For the Fiscal Year Ended June 30, 2023(South Carolina State Library, 2024-06-30) South Carolina State Auditor; South Carolina Department of Labor, Licensing and RegulationThe Office of State Auditor audits the financial statements of the South Carolina Department of Labor, Licensing and Regulation in accordance with accounting principles generally accepted in the United States.Publication Report on financial statement year ended June 30, 2024 and 2023(South Carolina State Library, 2024-06-30) South Carolina Education Lottery Commission; South Carolina State AuditorThe Office of State Auditor audited the financial statements of the South Carolina Education Lottery Commission using agreed upon procedures.