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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

  • SCDOT pavement management - data quality 

    South Carolina State Auditor, Internal Audit Services (South Carolina State Library, 2019-04-30)
    The objective for this report is to facilitate Management’s assessment of risks that threaten the achievement of its objectives for the Pavement Management – Data Quality activity and to assess the adequacy of the design ...
  • Annual financial report for the fiscal year ended June 30, 2019 

    South Carolina State Auditor; South Carolina Department of Transportation (South Carolina State Library, 2019-06-30)
    The Office of State Auditor audited the financial statements of the South Carolina Department of Transportation using agreed upon procedures.
  • Special letter 

    South Carolina State Auditor (South Carolina State Library, 2019-10-24)
    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 ...
  • Report on financial statement year ended June 30, 2019 

    South Carolina State Auditor; South Carolina State State Housing Finance and Development Authority (South Carolina State Library, 2019-06-30)
    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, 2019 and 2018 

    South Carolina State Auditor; South Carolina Education Lottery Commission (South Carolina State Library, 2019-06-30)
    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, 2019 and 2018 

    South Carolina State Auditor; South Carolina State Education Assistance Authority (South Carolina State Library, 2019-06-30)
    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 June 30, 2019 

    South Carolina State Auditor; South Carolina Local Government Investment Pool (South Carolina State Library, 2019-06-30)
    This audit includes the respective financial position of the South Carolina Local Government Investment Pool as of June 30, 2019 and the respective changes in financial position and cash flows for the years then ended in ...
  • Financial statements year ended June 30, 2019 

    South Carolina State Auditor; South Carolina Resources Authority (South Carolina State Library, 2019-06-30)
    The Office of State Auditor audited the financial statements of the South Carolina Resources Authority using agreed upon procedures. The following topics were included in the audit: Management's Discussion and Analysis ...
  • Basic financial statements, June 30, 2019 

    South Carolina State Auditor; South Carolina Beef Council (South Carolina State Library, 2019-06-30)
    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, ...
  • Annual financial report for the fiscal year ended June 30, 2019 

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

    South Carolina State Auditor; South Carolina First Steps to School Readiness (Program) (South Carolina State Library, 2019-06-30)
    This audit includes the respective financial position of the South Carolina First Steps to School Readiness as of June 30, 2019 and the respective changes in financial position and cash flows for the years then ended in ...
  • State Auditor's report June 30, 2018 

    South Carolina State Auditor; State of South Carolina State Ethics Commission (South Carolina State Library, 2018-06-30)
    This audit includes the respective financial position of the South Carolina State Ethics Commission as of June 30, 2018 and the respective changes in financial position and cash flows for the years then ended in accordance ...
  • Financial statements year ended June 30, 2019 

    South Carolina State Auditor; South Carolina Retirement Systems; South Carolina Public Employee Benefit Authority (South Carolina State Library, 2019-06-30)
    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 ; ...
  • Report on audit of financial statements South Carolina State Accident Fund as of and for the year ended June 30, 2019 

    South Carolina State Auditor; South Carolina State Accident Fund (South Carolina State Library, 2019-06-30)
    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, ...
  • State Auditor's report June 30, 2018 

    South Carolina State Auditor; South Carolina General Assembly. House of Representatives (South Carolina State Library, 2018-06-30)
    The Office of State Auditor audited the financial statements of the South Carolina House of Representatives using agreed upon procedures.
  • Audited financial statements year ended June 30, 2019 with Independent Auditors' report 

    South Carolina State Auditor; South Carolina Public Employee Benefit Authority. Insurance Benefits (South Carolina State Library, 2019-06-30)
    The Office of State Auditor audited the financial statements of the South Carolina Public Employee Benefit Authority, Insurance Benefits using agreed upon procedures.
  • State Auditor's report June 30, 2018 

    South Carolina State Auditor (South Carolina State Library, 2018-06-30)
    The Office of the State Auditor annually publishes a report on financial statements of the South Carolina Department of Natural Resources. This audit is a statement of net assets of the agency and the related statements ...
  • Report on the financial statements for the years ended June 30, 2019 and 2018 

    South Carolina State Auditor; South Carolina Department of Employment and Workforce Unemployment Compensation Fund (South Carolina State Library, 2019-06-30)
    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, 2018 

    South Carolina State Auditor; South Carolina Department of Disabilities and Special Needs (South Carolina State Library, 2018-06-30)
    The Office of State Auditor audited the financial statements of the South Carolina Department of Disabilities and Special Needs using agreed upon procedures.
  • State Auditor's report June 30, 2018 

    South Carolina State Auditor; South Carolina Commission for the Blind (South Carolina State Library, 2018-06-30)
    The Office of State Auditor audited the financial statements of the South Carolina Commission for the Blind using agreed upon procedures.

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