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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

  • STATE AUDITOR’S REPORT JUNE 30, 2017 

    South Carolina State Agency of Vocational Rehabilitation; South Carolina State Auditor (South Carolina State Library, 2018-01-18)
    The Office of State Auditor audited the financial statements of the South Carolina State Agency of Vocational Rehabilitation using agreed upon procedures.
  • STATE AUDITOR'S REPORT JUNE 30, 2017 

    South Carolina Legislative Services Agency; South Carolina State Auditor (South Carolina State Library, 2018-02-07)
    The Office of State Auditor audited the financial statements of the South Carolina Legislative Services Agency using agreed upon procedures.
  • FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR’S REPORTS FOR THE YEARS ENDED JUNE 30, 2017 AND 2016 

    South Carolina Educational Television Commission; South Carolina State Auditor (South Carolina State Library, 2018-02-09)
    The Office of State Auditor audited the financial statements of the South Carolina Educational Television Commission using agreed upon procedures.
  • STATE AUDITOR'S REPORT 

    South Carolina Commission on Prosecution Coordination; South Carolina State Auditor (South Carolina State Library, 2017-06-30)
    The Office of State Auditor audited the financial statements of the South Carolina Commission on Prosecution Coordination using agreed upon procedures.
  • Report on Financial Statements For the Year Ended June 30, 2017 

    South Carolina Office of the State Auditor; South Carolina Office of the State Treasurer (South Carolina State Library, 2017-06-30)
    This audit includes the respective financial position of the South Carolina State Treasurer as of June 30, 2017 and the respective changes in financial position and cash flows for the years then ended in accordance with ...
  • STATE AUDITOR'S REPORT JUNE 30, 2017 

    South Carolina Office of the State Auditor; South Carolina Secretary of State (South Carolina State Library, 2017-06-30)
    The Office of State Auditor audited the financial statements of the South Carolina Secretary of State using agreed upon procedures.
  • STATE AUDITOR'S REPORT JUNE 30, 2017 

    South Carolina Office of the State Auditor; South Carolina Administrative Law Court (South Carolina State Library, 2017-06-30)
    The Office of State Auditor audited the financial statements of the South Carolina Administrative Law Court using agreed upon procedures.
  • Independent auditor's report on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with government auditing standards 

    South Carolina Office of the State Auditor (South Carolina State Library, 2017-06-30)
    The State Auditor audited the financial statements of the governmental activities, the business type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information ...
  • SUPPLEMENTAL FEDERAL FINANCIAL ASSISTANCE REPORTS YEAR ENDED JUNE 30, 2017 

    South Carolina Office of the State Auditor; South Carolina Department of Transportation (South Carolina State Library, 2017-11-28)
    The purpose of this report is to describe the scope of testing of internal control and compliance and the results of that testing of the South Carolina Department of Transportation. This report is an integral part of an ...
  • Report on Financial Statements For the years ended June 30, 2017 and 2016 

    South Carolina Office of the State Auditor; South Carolina State Education Assistance Authority (South Carolina State Library, 2017-09-29)
  • Financial Statements June 30, 2017 

    South Carolina Office of the State Auditor; South Carolina Tobacco Settlement Revenue Management Authority (South Carolina State Library, 2017-08-26)
    This audit includes the respective financial position of the South Carolina Tobacco Settlement Revenue Management Authority as of June 30, 2017 and the respective changes in financial position and cash flows for the years ...
  • Report on Financial Statements Year Ended June 30, 2017 

    South Carolina State Housing Finance and Development Authority; South Carolina Office of the State Auditor (South Carolina State Library, 2017-09-29)
    This audit includes the respective financial position of the South Carolina State Housing Finance and Development Authority as of June 30, 2017 and the respective changes in financial position and cash flows for the years ...
  • Financial Statements with Independent Auditor’s Report for the years ended June 30, 2017 and 2016 

    South Carolina Office of the State Auditor; South Carolina Jobs-Economic Development Authority (South Carolina State Library, 2017-09-28)
    This audit includes the respective financial position of the South Carolina Jobs-Economic Development Authority as of June 30, 2017 and the respective changes in financial position and cash flows for the years then ended ...
  • FINANCIAL STATEMENTS YEAR ENDED JUNE 30, 2017 

    South Carolina Office of the State Auditor; South Carolina Transportation Infrastructure Bank (South Carolina State Library, 2017-09-28)
    This audit includes the respective financial position of the South Carolina Transportation Infrastructure Bank as of June 30, 2017 and the respective changes in financial position and cash flows for the years then ended ...
  • Financial statements June 30, 2017 

    South Carolina Local Government Investment Pool; South Carolina Office of the State Auditor (South Carolina State Library, 2017-09-25)
    This audit includes the respective financial position of the South Carolina Local Government Investment Pool as of June 30, 2017 and the respective changes in financial position and cash flows for the years then ended in ...
  • FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2017 AND 2016 

    Patriots Point Development Authority (S.C.); South Carolina Office of the State Auditor (South Carolina State Library, 2017-09-20)
    This audit includes the respective financial position of Patriots Point Development Authority as of June 30, 2017 and the respective changes in financial position and cash flows for the years then ended in accordance with ...
  • FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR’S REPORT YEAR ENDED JUNE 30, 2017 

    South Carolina Office of the State Auditor; South Carolina Department of Transportation (South Carolina State Library, 2017-09-29)
    This audit includes the respective financial position of the South Carolina Department of Transportation as of June 30, 2017 and the respective changes in financial position and cash flows for the years then ended in ...
  • Financial Statements For the Year Ended June 30, 2017 

    South Carolina First Steps to School Readiness (Program); South Carolina Office of the State Auditor (South Carolina State Library, 2017-09-28)
    This audit includes the respective financial position of the South Carolina First Steps to School Readiness as of June 30, 2017 and the respective changes in financial position and cash flows for the years then ended in ...
  • Report on the Financial Statements For the Years Ended June 30, 2017 and 2016 

    South Carolina Department of Employment and Workforce Unemployment Compensation Fund; South Carolina Office of the State Auditor (South Carolina State Library, 2017-09-29)
    This audit includes the respective financial position of the South Carolina Department of Employment and Workforce Unemployment Compensation Fund as of June 30, 2017 and 2016, and the respective changes in financial position ...
  • AUDITED FINANCIAL STATEMENTS AND REQUIRED SUPPLEMENTAL INFORMATION 

    South Carolina Office of the State Auditor; South Carolina State Fiscal Accountability Authority, Insurance Reserve Fund (South Carolina State Library, 2017-09-29)
    The Office of State Auditor audited the financial statements of the South Carolina State Fiscal Accountability Authority Insurance Reserve Fund using agreed upon procedures. The following topics were included in the audit: ...

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