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The Legislative Audit Council publishes reports of their performance audits to the General Assembly and makes them available to the public on their website. Reports sometimes have a executive summary and, for later reports, the agency issues a follow-up review approximately 18 months after an audit report is published.

Recent Submissions

  • 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.
  • 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 ...
  • 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 ...
  • A REVIEW OF THE SMALL BUSINESS DEVELOPMENT CENTERS PROGRAM 

    South Carolina Legislative Audit Council (South Carolina State Library, 2016-07)
    Members of the General Assembly requested that we conduct an audit of the Small Business Development Centers program. We planned to review the accuracy of the program’s reporting of its effectiveness, expenditures, and ...
  • A review of the South Carolina Transportation Infrastructure Bank 

    South Carolina Legislative Audit Council (South Carolina State Library, 2016-05)
    Members of the General Assembly asked the Legislative Audit Council to review the operations of the South Carolina Transportation Infrastructure Bank, a state agency that awards grants and loans to local and state agencies ...
  • A review of the S.C. Department of Transportation 

    South Carolina Legislative Audit Council (South Carolina State Library, 2016-04)
    Members of the General Assembly asked the Legislative Audit Council to conduct an audit of the S.C. Department of Transportation. The objectives were to:Identify funding levels since FY 05-06 ; Review expenditures since ...
  • A REVIEW OF THE PUBLIC PENSIONS ADMINISTERED BY THE STATE OF SOUTH CAROLINA 

    South Carolina Legislative Audit Council (South Carolina State Library, 2015-12)
    Members of the General Assembly asked the Legislative Audit Council to review the operations of South Carolina’s state-administered pension funds, including the Retirement System Investment Commission, the Public Employee ...
  • A REVIEW OF THE S.C. DEPARTMENT OF HEALTH AND ENVIRONMENTAL CONTROL’S REGULATION OF ABORTION CLINICS 

    South Carolina Legislative Audit Council (South Carolina State Library, 2015-05)
    The audit objectives in this report were to determine how DHEC regulates abortion clinics to ensure that the facilities are in compliance with state law and regulation and to identify improvements which can be implemented ...
  • S.C. DEPARTMENT OF COMMERCE : A REVIEW OF THE ECONOMIC DEVELOPMENT BOND FOR WETLANDS MITIGATION AT THE BOEING MANUFACTURING SITE 

    South Carolina Legislative Audit Council (South Carolina State Library, 2015-04)
    Members of the General Assembly requested an audit of the use of the proceeds from a S.C. Department of Commerce general obligation economic development bond. The audit objectives were to: Determine how the State of S.C. ...
  • A REVIEW OF VOTING MACHINES IN SOUTH CAROLINA 

    South Carolina Legislative Audit Council (South Carolina State Library, 2013-03)
    The former President Pro Tempore of the South Carolina Senate requested a review of the voting machines used in South Carolina. He was concerned about the reliability of the machines and the lack of paper trail to confirm ...
  • A REVIEW OF THE S.C. ARTS COMMISSION 

    South Carolina Legislative Audit Council (South Carolina State Library, 2013-06)
    The objectives for this review were to: Evaluate the administrative costs of the agency and ensure compliance with proviso 30.4 in the FY 12-13 appropriations act. Determine whether the agency has meaningful measures to ...
  • A Review of State Agencies’ Use of Procurement Cards : follow-up report 

    South Carolina Legislative Audit Council (South Carolina State Library, 2013-09)
    In January 2011, the Legislative Audit Council published an audit of the State Procurement Cards (P-Card) program. This is a follow-up to the 2011 report. Since then, 27 LAC recommendations have been implemented while 6 were not.
  • A REVIEW OF S.C. FIRST STEPS TO SCHOOL READINESS 

    South Carolina Legislative Audit Council (South Carolina State Library, 2013-06)
    The specific objectives of this report were to: Review demographic data on the S.C. First Steps children and their families in each South Carolina county. Survey S.C. First Steps county partnerships for their views on ...

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