S.C. Code § 11-7-10
Selection; assistants
The State Fiscal Accountability Authority shall select the State Auditor, who shall select necessary assistants in conformity with the appropriations for the office.
South Carolina Code Title 11, Chapter 7 — State Auditor
South Carolina · statute · S.C. Code tit. 11, ch. 7 · 10 active provisions
S.C. Code § 11-7-20
Annual audits of state agencies
(A) All state agencies and entities supported partially or entirely by public funds are subject to audit by or under the oversight of the State Auditor, except as otherwise specifically provided by law. The State Auditor, to the extent practicable and consistent with his overall responsibility, shall audit or cause to…
S.C. Code § 11-7-25
Periodic audits of county and municipal treasurers, county court clerks, magistrates, and municipal courts as to imposition, collection, and remittance of fines and assessments
To the extent practicable and consistent with his overall responsibility, the State Auditor periodically shall audit or cause to be audited the financial records of the county treasurers, municipal treasurers, county clerks of court, magistrates, and municipal courts to report if fines and assessments imposed pursuant…
S.C. Code § 11-7-30
Audit reports
Reports of audit findings must be available to the Governor, State Fiscal Accountability Authority, General Assembly, and the general public. The State Auditor shall notify the Governor, the General Assembly, and the State Fiscal Accountability Authority immediately upon the issuance of an audit report.
S.C. Code § 11-7-35
Access to records and facilities of state and private agencies receiving appropriated state monies; confidentiality
In order to carry out his duties, the State Auditor and his assistants or designees must have access to all records and facilities of every state agency during normal operating hours. The State Auditor and his assistants or designees shall have access to all relevant records and facilities of a private organization rec…
S.C. Code § 11-7-40
Cost of medical assistance audits; South Carolina Department of Health and Human Services to be billed
The State Auditor shall bill the South Carolina Department of Health and Human Services monthly for fifty percent of the costs incurred by the State Auditor in conducting the medical assistance audit. The amount billed by the State Auditor must include those appropriated salary adjustments and employer contributions al…
S.C. Code § 11-7-45
Guarantee of independence
As required by professional auditing standards, the State Auditor shall maintain independence in the performance of his authorized duties. Neither the Governor nor an agency or entity of the executive or judicial branches of state government has the authority to limit the scope, direction, or report content of an audit…
S.C. Code § 11-7-50
Service on board or commission prohibited; management responsibility of program by auditor or staff prohibited
(A) To preserve the independence and objectivity of the audit function, the State Auditor or his employees may not serve in any capacity on an administrative board, commission, or other organization that they have the responsibility or authority to audit, and they may not have a material, direct or indirect, financial…
S.C. Code § 11-7-55
Use of services of independent public accountants
The State Auditor may obtain the services of independent public accountants as he considers necessary to carry out his duties and responsibilities. The State Auditor may use funds appropriated for personal services to contract with private firms, using a request for proposals, to perform audits.
S.C. Code § 11-7-60
Cost of preparing Comprehensive Annual Financial Report; requests for proposal
Each State agency shall remit to the State Auditor an amount representing an equitable portion of the expense of contracting with a certified public accounting firm to conduct a portion of the audit of the State's Comprehensive Annual Financial Report prepared by the Comptroller General's Office. Each state agency's eq…