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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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Publication Review of Incentive Programs Administered by the S.C. Department of Commerce : Follow-up Report(South Carolina State Library, 2024-08-14) South Carolina. General Assembly. Legislative Audit CouncilIn June 2020, the Legislative Audit Council published an audit entitled Review of Incentive Programs Administered by the S.C. Department of Commerce This follow up was limited to the issues in the 2020 audit for which we made recommendations. We received information from relevant agencies regarding the implementation of the recommendations in the audit. We reviewed this and other information and verified evidence supporting the agency information as appropriate.Publication 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 CouncilThe 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.Publication 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 CouncilThe 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.Publication 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 CouncilThe 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.Publication A limited review of the South Carolina Education Lottery(South Carolina State Library, 2024-02-21) South Carolina Legislative CouncilThe Legislative Audit Council conducted a management performance audit of the South Carolina Education Lottery in accordance with generally accepted government auditing standards.Publication A review of the South Carolina election process : summary(South Carolina State Library, 2024-01-03) South Carolina General Assembly. Legislative Audit CouncilMembers 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.Publication A review of the South Carolina election process(South Carolina State Library, 2024-01-03) South Carolina General Assembly. Legislative Audit CouncilMembers 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.Publication A limited review of the S.C. Department of Disabilities and Special Needs : new and continuing issues at DDSN [part 2 of 2](South Carolina State Library, 2023-10) South Carolina General Assembly. Legislative Audit CouncilMembers of the General Assembly requested that the LAC conduct an audit of the Department of Disabilities and Special Needs. The audit investigated agency organization and structure, service delivery, employment practices, compliance with state and federal laws and regulations, and use of best practices.Publication A limited review of the S.C. Department of Disabilities and Special Needs: new and continuing issues at DDSN [part 2 of 2](South Carolina State Library, 2023-10) South Carolina General Assembly. Legislative Audit CouncilMembers of the General Assembly requested that the LAC conduct an audit of the Department of Disabilities and Special Needs. The audit investigated agency organization and structure, service delivery, employment practices, compliance with state and federal laws and regulations, and use of best practices.Publication A review of the Family Independence Act, 2002-2004 : summary(South Carolina State Library, 2004-09-07)The Family Independence Act requires the Legislative Audit Council to report every two years on the success and effectiveness of the policies and programs created under the act. Specifically, we are to review the three outcome measures required by S.C. Code §43-5-1285 -- the number of families and individuals no longer receiving welfare, the number of individuals who have completed education and training, and the number of individuals finding employment. In addition, we followed up on the recommendations contained in our 2002 report. This is our fifth report about the family independence program and its management by the S.C. Department of Social Services.Publication A review of the Family Independence Act, 2002-2004(South Carolina State Library, 2004-09-08) South Carolina General Assembly. Legislative Audit CouncilThe Family Independence Act requires the Legislative Audit Council to report every two years on the success and effectiveness of the policies and programs created under the act. Specifically, we are to review the three outcome measures required by S.C. Code §43-5-1285 -- the number of families and individuals no longer receiving welfare, the number of individuals who have completed education and training, and the number of individuals finding employment. In addition, we followed up on the recommendations contained in our 2002 report. This is our fifth report about the family independence program and its management by the S.C. Department of Social Services.Publication Impact of the South Carolina Family Independence Act, 1998 to 2000(South Carolina State Library, 2000-08-25) South Carolina General Assembly, Legislative Audit CouncilS.C. Code §43-5-1285 requires the LAC to address three specific questions related to program outcomes of the Department of Social Services’ Family Independence Program: number of AFDC families and individuals no longer receiving welfare; number of individuals who have completed educational, employment, or training programs under the act; number of individuals employed and the duration of their employment.Publication South Carolina’s use of Education Lottery account funds : summary(South Carolina State Library, 2018-06-05) South Carolina General Assembly. Legislative Audit CouncilDuring a 2018 management performance review of the South Carolina Education Lottery, members of the General Assembly requested that the LAC review the appropriation and use of lottery revenues. In FY 17-18, approximately 94% of these funds were appropriated for higher education programs, including college scholarships and grants awarded to students, while the remaining 6% was appropriated for K-12 education and other programs.Publication A review of the South Carolina Education Lottery and its oversight of retailers and players : summary(South Carolina State Library, 2019-06-06) South Carolina General Assembly, Legislative Audit CouncilIn June 2018, the LAC published a report on the appropriation and use of lottery revenues. From the inception of the lottery in FY 01-02, through FY 17-18, $5 billion in net lottery proceeds have been appropriated by the General Assembly, primarily to higher education and K-12 programs. In FY 17-18, total lottery revenues were $1.754 billion, yielding $438 million in net income. In conjunction with our 2018 review, we conducted a management performance review of SCEL’s operations, whose results are presented here. We conducted this review in accordance with generally accepted government auditing standards.Publication A review of the state’s use of South Carolina Education Lottery proceeds : summary(South Carolina State Library, 2014-10) South Carolina General Assembly, Legislative Audit CouncilSections 59-150-30(B) and 2-15-63(A) of the S.C. Code of Laws require the Legislative Audit Council to conduct a management audit of the South Carolina Education Lottery (SCEL) every three years. We reviewed controls to ensure that lottery proceeds transferred to the Education Lottery Account are spent as the General Assembly intended. This is not the responsibility of the SCEL, but of other agencies designated by the General Assembly. A review of the operations of the SCEL has been published in a separate report. Our audit objectives were to determine whether the funds from the education lottery account have been spent in compliance with the law.appropriated for higher education programs, including college scholarships and grants awarded to students, while the remaining 6% was appropriated for K-12 education and other programs.Publication A limited review of the S.C. Department of Corrections(South Carolina State Library, 2019-08-23) South Carolina General Assembly, Legislative Audit CouncilMembers of the House Legislative Oversight Committee asked the Legislative Audit Council to conduct an audit of the S.C. Department of Corrections. The committee had concerns about agency policies and internal controls regarding security, litigation costs, human resources’ areas, and inmate incidents. The audit objectives are as follows: Review SCDC’s security policies, internal controls, and classification system to determine their adequacy and if they align with national best practices ; Review human resources’ issues, including, hiring, retention, training, work environment, and corrective actions ; Review the consistency and transparency of reporting of various indicators, including performance measures, types of contraband, types of incidents, etc. to determine if improvement is needed ; Report on the litigation costs and determine what, if any, trends are identified for lawsuits filed by employees and/or inmates.Publication A management review of the Department of Employment and Workforce : summary(South Carolina State Library, 2019-07-10) South Carolina General Assembly, Legislative Audit CouncilSection 112 of Act 146 of 2010 requires the Legislative Audit Council to conduct periodic management audits of the Department of Employment and Workforce’s finances and operations. The audits are to include, at a minimum, the following objectives: Provide a detailed accounting of the revenues and expenditures from the Unemployment Insurance Trust Fund since 2000. Determine the adequacy of the process for notifying state officials of the Trust Fund. Assess alternatives for maintaining the solvency of the Unemployment Insurance Trust Fund. Examine the unemployment eligibility benefit process for efficiency and compliance with law and agency policy. Evaluate the effectiveness of the Department of Employment and Workforce’s programs for assisting claimants in returning to work.Publication State air travel : a review of the use of state aircraft and the purchase of commercial airline tickets(South Carolina State Library, 2010-02-18) South Carolina General Assembly. Legislative Audit CouncilThe President Pro Tempore of the South Carolina Senate requested that the Legislative Audit Council review the usage of state aircraft and the purchase of airline tickets. Our audit objectives were to: Review policies and procedures in place at the Division of Aeronautics (S.C. Budget and Control Board), the South Carolina Law Enforcement Division (SLED), and the S.C. Department of Natural Resources (DNR) regarding the use of state aircraft by state officials to determine if there are appropriate safeguards and protocols in place to ensure that aircraft are only used for official state business ; Determine if flight logs and required doccumentation have been completed, according to policies and state law, when state officials have used state-owned aircraft ; Determine if state officials are purchasing airline tickets in accordance with state law and provisos ; Follow-up on applicable recommendations regarding air travel previously made by the LAC to determine if they have been implemented.Publication State air travel : a review of the use of state aircraft and the purchase of commercial airline tickets : summary(South Carolina State Library, 2010-02-18) South Carolina General Assembly. Legislative Audit CouncilThe President Pro Tempore of the South Carolina Senate requested that the Legislative Audit Council review the usage of state aircraft and the purchase of airline tickets. Our audit objectives were to: Review policies and procedures in place at the Division of Aeronautics (S.C. Budget and Control Board), the South Carolina Law Enforcement Division (SLED), and the S.C. Department of Natural Resources (DNR) regarding the use of state aircraft by state officials to determine if there are appropriate safeguards and protocols in place to ensure that aircraft are only used for official state business ; Determine if flight logs and required doccumentation have been completed, according to policies and state law, when state officials have used state-owned aircraft ; Determine if state officials are purchasing airline tickets in accordance with state law and provisos ; Follow-up on applicable recommendations regarding air travel previously made by the LAC to determine if they have been implemented.Publication A review of the SC Education Lottery and the state’s use of lottery proceeds(South Carolina State Library, 2003-12-03) South Carolina General Assembly. Legislative Audit CouncilMembers of the General Assembly requested the Legislative Audit Council to conduct an audit of the South Carolina Education Lottery. It reviewed general management controls at the lottery and issues involving retailers. It also reviewed the distribution and use of lottery proceeds by several state agencies to ensure that funds in the education lottery account are spent in accordance with the law.