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

  • 2022 accountability report 

    South Carolina State Auditor (South Carolina State Library, 2022)
    South Carolina laws require that each state agency publish and submit to the Governor and the General Assembly an annual accountability report that contains the agency's or department's mission, objectives to accomplish ...
  • Notes to financial statements 

    South Carolina State Auditor; South Carolina Public Employee Benefit Authority, Insurance Benefits (South Carolina State Library, 2022-06-30)
    The Office of State Auditor audited the financial statements of the South Carolina Public Employee Benefit Authority, Insurance Benefits using agreed upon
  • Special study of long-term debt obligations 

    South Carolina State Auditor (South Carolina State Library, 2022-06-30)
    Proviso 105.5, fiscal year 2023, directs the State Auditor to identify certain long‐term obligations by state institutions of higher learning, and report findings to the General Assembly. The intent is to identify those ...
  • Report on audit of financial statements South Carolina State Accident Fund as of and for the year ended June 30, 2022 

    South Carolina State Auditor; South Carolina State Accident Fund (South Carolina State Library, 2022-06-30)
    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 for the Fiscal Year ended June 30, 2022 and selected procedures for the Fiscal Year ending June 30, 2021 

    South Carolina State Auditor; South Carolina Governor’s School for Agriculture at John de la Howe (South Carolina State Library, 2022-06-30)
    The Office of State Auditor audited the financial statements of the South Carolina Governor’s School for Agriculture at John de la Howe using agreed upon procedures.
  • Report on the financial statements for the year ended June 30, 2022 

    South Carolina State Auditor; South Carolina Department of Employment and Workforce Unemployment Compensation Fund (South Carolina State Library, 2022-06-30)
    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 for the Fiscal Year ended June 30, 2021 and a selected procedure for the Fiscal Year ending June 30, 2022 

    South Carolina State Auditor; South Carolina Department of Disabilities and Special Needs (South Carolina State Library, 2022-06-30)
    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 financial statement year ended June 30, 2022 

    South Carolina State Auditor; South Carolina State Housing Finance and Development Authority (South Carolina State Library, 2022-06-30)
    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 statement year ended June 30, 2022 and 2021 

    South Carolina State Auditor; South Carolina Education Lottery Commission (South Carolina State Library, 2022-06-30)
    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, 2022 and 2021 

    South Carolina State Auditor; South Carolina State Education Assistance Authority (South Carolina State Library, 2022-06-30)
    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 ...
  • Audited financial statements year ended June 30, 2022 with Independent Auditors' report 

    South Carolina State Auditor; South Carolina Public Employee Benefit Authority, Insurance Benefits (South Carolina State Library, 2022-06-30)
    The Office of State Auditor audited the financial statements of the South Carolina Public Employee Benefit Authority, Insurance Benefits using agreed upon procedures.
  • Financial statements years ended June 30, 2022 and 2021 

    South Carolina State Auditor; Patriots Point Development Authority (S.C.) (South Carolina State Library, 2021-06-30)
    This audit includes the respective financial position of Patriots Point Development Authority as of June 30, 2022 and the respective changes in financial position and cash flows for the years then ended in accordance with ...
  • Financial statements South Carolina Retirement Systems year ended June 30, 2022 

    South Carolina State Auditor; South Carolina Public Employee Benefit Authority (South Carolina State Library, 2022-06-30)
    The Office of State Auditor audited the financial statements of the South Carolina Retirement Systems using agreed upon procedures.
  • Financial statements for the year ended June 30, 2022 

    South Carolina State Auditor; South Carolina First Steps to School Readiness (Program) (South Carolina State Library, 2022-06-30)
    This audit includes the respective financial position of the South Carolina First Steps to School Readiness as of June 30, 2022 and the respective changes in financial position and cash flows for the years then ended in ...
  • Combined financial statements State of South Carolina Deferred Compensation Program year ended December 31, 2021 

    South Carolina State Auditor (South Carolina State Library, 2021-12-31)
    The Office of State Auditor audited the financial statements of the South Carolina Deferred Compensation Program administered by the South Carolina Public Employee Benefit Authority using agreed upon procedures.
  • Financial statements year ended June 30, 2022 

    South Carolina State Auditor; South Carolina Conservation Bank (South Carolina State Library, 2022-06-30)
    This is a discussion and analysis of South Carolina Conservation Bank's financial performance and provides an overview of the activities for the fiscal year ended June 30, 2022. This report consists of two parts – the ...
  • Annual financial report for the fiscal year ended June 30, 2022 

    South Carolina State Auditor; South Carolina Transportation Infrastructure Bank (South Carolina State Library, 2022-06-30)
    This audit includes the respective financial position of the South Carolina Transportation Infrastructure Bank as of June 30, 2022 and the respective changes in financial position and cash flows for the years then ended ...
  • Annual financial report for the fiscal year ended June 30, 2022 

    South Carolina State Auditor; South Carolina Department of Transportation (South Carolina State Library, 2022-06-30)
    The Office of State Auditor audited the financial statements of the South Carolina Department of Transportation using agreed upon procedures.
  • Identity access management 

    Wilkins, Todd; South Carolina State Auditor (South Carolina State Library, 2022-09-01)
    Management’s objectives with the Information Technology function are to ensure critical infrastructure is safeguarded from intrusion and inadvertent internal disruptions while also protecting the confidentiality, integrity, ...
  • Issue escalation and resolution for design-build projects 

    Heath, Justina; South Carolina State Auditor (South Carolina State Library, 2022-09-12)
    Management’s objective is to develop and administer design-build contracts in an effective, timely, and efficient manner. The Office of Alternative Delivery currently administers the Department's Design-Build project ...

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