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.

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Recent Submissions

  • Fiscal Year 2019-2020 accountability report 

    South Carolina State Auditor (South Carolina State Library, 2020)
    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 ...
  • Independent accountant's report on applying agreed-upon procedures for the year ended June 30, 2020 

    South Carolina State Auditor; South Carolina Comptroller General's Office (South Carolina State Library, 2020-06-30)
    The Office of State Auditor audited the financial statements of the South Carolina Comptroller General's Office using agreed upon procedures.
  • Internal audit report : procurement of professional services 

    South Carolina State Auditor. Internal Audit Services (South Carolina State Library, 2020-09-21)
    This was an assessment of the South Carolina Department of Transportation’s (SCDOT) Procurement of Professional Services activity. The objective of this assessment was to contribute to the improvement of risk management ...
  • Report on financial statements for the years ended June 30, 2020 and 2019 

    South Carolina State Auditor; South Carolina Educational Television Commission (South Carolina State Library, 2020-06-30)
    The Office of State Auditor audited the financial statements of the South Carolina Educational Television Commission using agreed upon procedures.
  • Report of independent certified public accountants in accordance with the uniform guidance and government auditing standards for the year ended June 30, 2020 

    South Carolina State Auditor; South Carolina Department of Transportation (South Carolina State Library, 2020-06-30)
    The Office of State Auditor audited the financial statements of the South Carolina Department of Transportation using agreed upon procedures.
  • Report on financial statement year ended June 30, 2020 

    South Carolina State Auditor; South Carolina Office of the State Treasurer (South Carolina State Library, 2020-06-30)
    This audit includes the respective financial position of the South Carolina State Treasurer and the respective changes in financial position and cash flows in accordance with accounting principles generally accepted in the ...
  • State Auditor's report June 30, 2020 

    South Carolina State Auditor; State of South Carolina State Ethics Commission (South Carolina State Library, 2020-06-30)
    This audit includes the respective financial position of the South Carolina State Ethics Commission as of June 30, 2020 and the respective changes in financial position and cash flows for the years then ended in accordance ...
  • Special letter 

    South Carolina State Auditor (South Carolina State Library, 2020-10-21)
    The State Auditor is required to annually audit regional transit authorities and eleemosynary organizations receiving funds from the South Carolina Department of Transportation. The Office arranged for the South Carolina ...
  • State Auditor's report June 30, 2019 

    South Carolina State Auditor; State of South Carolina State Ethics Commission (South Carolina State Library, 2019-06-30)
    This audit includes the respective financial position of the South Carolina State Ethics Commission as of June 30, 2019 and the respective changes in financial position and cash flows for the years then ended in accordance ...
  • Financial statements South Carolina Retirement Systems year ended June 30, 2020 

    South Carolina State Auditor; South Carolina Public Employee Benefit Authority (South Carolina State Library, 2020-06-30)
    The Office of State Auditor audited the financial statements of the South Carolina Retirement Systems using agreed upon procedures.
  • Basic financial statements, June 30, 2020 

    South Carolina State Auditor; South Carolina Beef Council (South Carolina State Library, 2020-06-30)
    The 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, ...
  • Report on audit of financial statements South Carolina State Accident Fund as of and for the year ended June 30, 2020 

    South Carolina State Auditor; South Carolina State Accident Fund (South Carolina State Library, 2020-06-30)
    The 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, ...
  • Report on the financial statements for the years ended June 30, 2020 and 2019 

    South Carolina State Auditor; South Carolina Department of Employment and Workforce Unemployment Compensation Fund (South Carolina State Library, 2020-06-30)
    The Office of the State Auditor annually publishes a report on financial statements of the South Carolina Department of Employment and Workforce Unemployment Compensation Fund. This audit is a statement of net assets of ...
  • State Auditor's report June 30, 2019 

    South Carolina State Auditor; South Carolina Department of Disabilities and Special Needs (South Carolina State Library, 2019-06-30)
    The Office of State Auditor audited the financial statements of the South Carolina Department of Disabilities and Special Needs using agreed upon procedures.
  • Report on the financial statement year ended June 30, 2018 

    South Carolina State Auditor; South Carolina Department of Employment and Workforce (South Carolina State Library, 2018-06-30)
    The Office of State Auditor audited the financial statements of the South Carolina Department of Employment and Workforce using agreed upon procedures.
  • Report on financial statement year ended June 30, 2020 

    South Carolina State Auditor; South Carolina State Housing Finance and Development Authority (South Carolina State Library, 2020-06-30)
    The Office of State Auditor audited the financial statements of the South Carolina State Housing Finance and Development Authority using agreed upon procedures.
  • Report on financial statements for the years ended June 30, 2020 and 2019 

    South Carolina State Auditor; South Carolina Education Lottery Commission (South Carolina State Library, 2020-06-30)
    The Office of State Auditor audited the financial statements of the South Carolina Education Lottery Commission using agreed upon procedures.
  • Report on financial statements for the years ended June 30, 2020 and 2019 

    South Carolina State Auditor; South Carolina State Education Assistance Authority (South Carolina State Library, 2020-06-30)
    The 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 ...
  • Financial statements year ended June 30, 2020 

    South Carolina State Auditor; South Carolina Retirement Systems; South Carolina Public Employee Benefit Authority (South Carolina State Library, 2020-06-30)
    The Office of State Auditor audited the financial statements of the South Carolina Retirement Systems using agreed upon procedures. The following topics were included in the audit: Management’s Discussion and Analysis ; ...
  • Financial statements June 30, 2020 

    South Carolina State Auditor; South Carolina Tobacco Settlement Revenue Management Authority (South Carolina State Library, 2020-06-30)
    This audit includes the respective financial position of the South Carolina Tobacco Settlement Revenue Management Authority as of June 30, 2020 and the respective changes in financial position and cash flows for the years ...

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