RSS 1.0Legislative Audit Council Performance Audit Reports
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
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A limited review of the S.C. Department of Disabilities and Special Needs : agency structure and commission issues
(South Carolina State Library, 2023-03-21)Members of the General Assembly requested that the LAC conduct an audit of the Department of Disabilities and Special Needs. The audit investigated agency organization and structure, service delivery, employment practices, ... -
A limited review of the S.C. Dept. of Alcohol and Other Drug Abuse Services summary
(South Carolina State Library, 2022-09)Members of the General Assembly requested that the LAC conduct an audit of the Department of Alcohol and Other Drug Abuse Services. The audit objectives are listed: review the actions of the Department of Alcohol and Other ... -
A limited review of the S.C. Department of Alcohol and Other Drug Abuse Services
(South Carolina State Library, 2022-09-06)Members of the General Assembly requested that the LAC conduct an audit of the Department of Alcohol and Other Drug Abuse Services. The audit objectives are listed: review the actions of the Department of Alcohol and Other ... -
South Carolina's Babynet Program : a review of early intervention services for infants and toddlers with developmental delays
(South Carolina State Library, 2014-09)In 2011, the Legislative Audit Council published an audit of the BabyNet Program. The audit included a review of the program’s administration, funding, compliance with federal law, and performance in reaching and serving ... -
A limited review of the S.C. Human Affairs Commission summary
(South Carolina State Library, 2014-12)Members of the General Assembly requested that the LAC conduct an audit of the South Carolina Human Affairs Commission. The audit objectives are listed: Determine if the agency’s management staff has the adequate training ... -
A limited review of the S.C. Human Affairs Commission
(South Carolina State Library, 2014-12)Members of the General Assembly requested that the LAC conduct an audit of the South Carolina Human Affairs Commission. The audit objectives are listed: Determine if the agency’s management staff has the adequate training ... -
Response to Oversight Committee : a limited review of issues at the S.C. Department of Mental Health
(South Carolina State Library, 2015-10)The Medical Affairs Committee of the Senate directed the Legislative Audit Council to perform an audit of the following issues related to the Senate’s oversight of the S.C. Department of Mental Health: Review the sale of ... -
Response to Oversight Committee : a limited review of issues at the S.C. Department of Mental Health summary
(South Carolina State Library, 2015-10)The Medical Affairs Committee of the Senate directed the Legislative Audit Council to perform an audit of the following issues related to the Senate’s oversight of the S.C. Department of Mental Health: Review the sale ... -
A review of the Dept. of Social Services Adult Protective Services Program summary
(South Carolina State Library, 2017-07)The Legislative Audit Council determined that it would review the Department of Social Services' adult protective services (APS) program. APS provides for the health and welfare of vulnerable adults who are victims of ... -
A review of the Department of Social Services Adult Protective Services Program
(South Carolina State Library, 2017-07)The Legislative Audit Council determined that it would review the Department of Social Services' adult protective services (APS) program. APS provides for the health and welfare of vulnerable adults who are victims of ... -
A review of the Farmers' Market land deal, leases, revenues, and expenditures
(South Carolina State Library, 2015-04)The LAC reviewed the operations of the S.C. Department of Agriculture, only as they pertain to the Farmers’ Market located in Lexington County, including the move to this location, and revenue and expenditures of the ... -
Sunset review of the Board of Cosmetic Art Examiners and the Board of Barber Examiners
(South Carolina State Library, 1979-08-31)In July 1978 the General Assembly passed Act 608 which has become known as the "Sunset Act." This Act abolishes specific boards and commissions on predetermined dates and requires the Audit Council to review each board ... -
A Review of the South Carolina Education Lottery summary
(South Carolina State Library, 2014-10)The LAC reviewed the controls at the lottery, as well as followed up on recommendations in the previous audit reports. The audit objectives were to determine the adequacy of the lottery's internal controls over its ... -
A review of the South Carolina Education Lottery
(South Carolina State Library, 2014-10)This audit focused on the operations of the S.C. Education Lottery relevant to audit objectives. The LAC also reviewed controls to ensure that lottery proceeds transferred to the Education Lottery Account are spent as the ... -
A review of the S.C. Department of Health and Environmental Control Certificate of Need Program
(South Carolina State Library, 2022-02)This report evaluates the certificate of need program administered by the S.C. Department of Health and Environmental Control. The objectives for this audit were: Examine potential areas for reform of the certificate of ... -
S.C. Department of Social Services : a limited review of the Supplemental Nutrition Assistance Program and Child and Adult Care Food Program
(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 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 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 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 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 ...
