The Legislative Audit Council was created by the Legislature in 1975 with the responsibility of auditing state agencies. The council reports the results of its work directly to the General Assembly.

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Recent Submissions

  • S.C. Department of Social Services : a limited review of the Supplemental Nutrition Assistance Program and Child and Adult Care Food Program 

    South Carolina Legislative Audit Council (South Carolina State Library, 2021-08-11)
    The Legislative Audit Council audits a program of the S.C. Department of Social Services (DSS) every three years. This audit addresses two of the agency’s food assistance programs: Supplemental Nutrition Assistance Program ...
  • Review of the South Carolina Public Charter School District 

    South Carolina Legislative Audit Council (South Carolina State Library, 2021-06)
    The objectives of this report were to: review South Carolina’s state laws and regulations regarding charter schools to determine if the District’s role could be better defined ; review the relationship between the District ...
  • A limited review of the S.C. Department of Juvenile Justice and follow up to our January 2017 audit : summary 

    South Carolina Legislative Audit Council (South Carolina State Library, 2021-04-05)
    The Legislative Audit Council was asked to conduct an audit of the agency following up on the January 2017 audit of the agency. The current requestors were concerned with safety and financial issues and also wanted to ...
  • A limited review of the S.C. Department of Juvenile Justice and follow up to our January 2017 audit 

    South Carolina Legislative Audit Council (South Carolina State Library, 2021-04-05)
    The Legislative Audit Council was asked to conduct an audit of the agency following up on the January 2017 audit of the agency. The current requestors were concerned with safety and financial issues and also wanted to ...
  • Review of incentive programs administered by the S.C. Department of Commerce 

    South Carolina. General Assembly. Legislative Audit Council (South Carolina State Library, 2020-06-08)
    Members of the South Carolina General Assembly asked the Legislative Audit Council to conduct an audit of the S.C. Department of Commerce (DOC). The requestors had concerns about the effectiveness and transparency of ...
  • A review of the S.C. Department on Aging summary 

    South Carolina. General Assembly. Legislative Audit Council (South Carolina State Library, 2020-06-18)
    Members of the South Carolina General Assembly asked the Legislative Audit Council to conduct an audit of the S.C. Department on Aging. The requestors had concerns about the agency’s organization and structure, contract ...
  • A review of the S.C. Department on Aging 

    South Carolina. General Assembly. Legislative Audit Council (South Carolina State Library, 2020-06-18)
    Members of the South Carolina General Assembly asked the Legislative Audit Council to conduct an audit of the S.C. Department on Aging. The requestors had concerns about the agency’s organization and structure, contract ...
  • A review of children's behavioral health services S.C. Department of Health and Human Services 

    South Carolina. General Assembly. Legislative Audit Council (South Carolina State Library, 2019-09)
    Members of the General Assembly requested an audit of the S.C. Department of Health and Human Services to determine how the agency’s reimbursement policy and other policy changes since 2007 have impacted children’s behavioral ...
  • A review of the South Carolina Education Lottery and its oversight of retailers and players 

    South Carolina General Assembly, Legislative Audit Council (South Carolina State Library, 2019-06)
    This review was conducted in two parts: (1) the appropriation and use of lottery funds, over which the South Carolina Education Lottery (SCEL) has no authority; and (2) the performance and management of SCEL. The first ...
  • A management review of the Department of Employment and Workforce 

    South Carolina General Assembly, Legislative Audit Council (South Carolina State Library, 2019-07)
    Section 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, ...
  • SCDC's response embedded and merged with the LAC summary and limited-scope review 

    South Carolina Department of Corrections (South Carolina State Library, 2009)
    In October 2009, the Legislative Audit Council published a limited-scope review of the South Carolina Department of Corrections. This is a follow-up to the 2009 report.
  • Fiscal Year 2017-18 accountability report 

    South Carolina Legislative Audit Council (South Carolina State Library, 2018)
    Each year the South Carolina Legislative Audit Council produces an annual accountability report for the South Carolina General Assembly and the Budget and Control Board. Included is an executive summary and organizational profile.
  • South Carolina's use of Education Lottery account funds 

    South Carolina Legislative Audit Council (South Carolina State Library, 2018-06)
    In this report the LAC summarizes the findings from the appropriation and use of lottery funds, which had the following objectives: Determine whether the funds from the Education Lottery Account have been spent in compliance ...
  • A LIMITED REVIEW OF THE DIVISION OF FIRE AND LIFE SAFETY 

    South Carolina Legislative Audit Council (South Carolina State Library, 2018-01)
    Members of the General Assembly asked the Legislative Audit Council to conduct an audit of the S.C. Department of Labor, Licensing and Regulation Office of State Fire Marshal. The audit objectives are listed: Review of ...
  • Fiscal Year 2016-2017 Accountability Report 

    South Carolina Legislative Audit Council (South Carolina State Library, 2017)
    Each year the South Carolina Legislative Audit Council produces an annual accountability report for the South Carolina General Assembly and the Budget and Control Board. Included is an executive summary and organizational profile.
  • A LIMITED REVIEW OF THE CITADEL 

    South Carolina Legislative Audit Council (South Carolina State Library, 2017-10)
    Members of the S.C. General Assembly requested that the Audit Council conduct an audit of The Citadel, The Military College of South Carolina. It was requested that it review specific issues such as the relationship between ...
  • A REVIEW OF THE S.C. CONSERVATION BANK 

    South Carolina Legislative Audit Council (South Carolina State Library, 2017-02)
    Members of the General Assembly asked the Legislative Audit Council to conduct an audit of the S.C. Conservation Bank to review: the grant application process ; if the bank is overpaying for properties ; if the bank is ...
  • A limited-scope review of the Department of Probation, Parole and Pardon Services : follow-up report 

    South Carolina Legislative Audit Council (South Carolina State Library, 2016-12)
    In June 2013, the Legislative Audit Council published an audit of the Department of Probation, Parole and Pardon Services. The report focused on human resources and finance issues, the agency’s caseload/workload determinations, ...
  • A LIMITED REVIEW OF THE S.C. DEPARTMENT OF JUVENILE JUSTICE 

    South Carolina Legislative Audit Council (South Carolina State Library, 2017-01)
    Members of the House Legislative Oversight Committee asked the Legislative Audit Council to conduct an audit of the S.C. Department of Juvenile Justice. The committee had concerns about safety and financial issues at the ...
  • Fiscal Year 2015-16 Accountability Report 

    South Carolina Legislative Audit Council (South Carolina State Library, 2016)
    Each year the South Carolina Legislative Audit Council produces an annual accountability report for the South Carolina General Assembly and the Budget and Control Board. Included is an executive summary, organizational ...

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