State of South Carolina: Single Audit Reports and Findings
State of South Carolina filed 10 single audits between 2016 and 2025; the most recently observed auditor is South Carolina Office of the State Auditor (2025), and the 2025 report lists 82 findings. Data as of 2026-09-17.
Data as of Sep 17, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; State of South Carolina is recorded in COLUMBIA, South Carolina under EIN 576000286, and the Clearinghouse records it as a state government entity.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $13,258,579,720 | $30,000,000 | South Carolina Office of the State Auditor | 82 | SD | 2025-06-GSAFAC-0000408027 |
| 2024 | 2024-06-30 | $13,316,999,377 | $30,000,000 | South Carolina Office of the State Auditor | 73 | MW / SD | 2024-06-GSAFAC-0000360961 |
| 2023 | 2023-06-30 | $13,516,531,331 | $30,000,000 | South Carolina Office of the State Auditor | 80 | MW / SD | 2023-06-GSAFAC-0000027589 |
| 2022 | 2022-06-30 | $194,505,206 | $3,000,000 | Scott and Company LLC | 19 | MW | 2022-06-GSAFAC-0000379961 |
| 2021 | 2021-06-30 | $3,757,488,499 | $11,272,465 | Scott and Company LLC | 8 | MW | 2021-06-GSAFAC-0000352082 |
| 2020 | 2020-06-30 | $3,163,534,116 | $9,490,602 | Scott and Company LLC | 22 | MW | 2020-06-CENSUS-0000182738 |
| 2019 | 2019-06-30 | $94,733,217 | $3,000,000 | Scott and Company LLC | 4 | MW | 2019-06-CENSUS-0000182738 |
| 2018 | 2018-06-30 | $95,296,363 | $3,000,000 | ELLIOTT DAVIS, LLC | 4 | MW | 2018-06-CENSUS-0000182738 |
| 2017 | 2017-06-30 | $139,727,445 | $3,000,000 | ELLIOTT DAVIS, LLC | 18 | MW | 2017-06-CENSUS-0000182738 |
| 2016 | 2016-06-30 | $7,921,178,224 | $23,763,535 | South Carolina Office of the State Auditor | 653 | MW / SD | 2016-06-CENSUS-0000170349 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $7,446,175,504 | Yes |
| 10.551 | SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $1,352,256,218 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $512,372,047 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $461,350,540 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $449,261,708 | No |
| 84.010 | TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES | $287,025,544 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $245,758,651 | Yes |
| 84.027 | SPECIAL EDUCATION GRANTS TO STATES | $233,764,281 | No |
| 93.767 | CHILDREN'S HEALTH INSURANCE PROGRAM | $206,106,717 | No |
| 93.575 | CHILD CARE AND DEVELOPMENT BLOCK GRANT | $175,639,487 | Yes |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $118,954,948 | Yes |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $113,145,952 | No |
| 93.268 | IMMUNIZATION COOPERATIVE AGREEMENTS | $104,035,548 | Yes |
| 10.557 | WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN | $103,986,100 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $93,189,653 | Yes |
| 84.126 | REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES | $73,007,873 | No |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $63,993,320 | No |
| 93.596 | CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND | $62,325,529 | Yes |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $48,610,428 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $44,239,724 | Yes |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $42,553,127 | Yes |
| 93.658 | FOSTER CARE TITLE IV-E | $41,802,909 | No |
| 93.659 | ADOPTION ASSISTANCE | $40,373,792 | Yes |
| 96.001 | SOCIAL SECURITY DISABILITY INSURANCE | $40,261,139 | Yes |
| 12.401 | NATIONAL GUARD MILITARY OPERATIONS AND MAINTENANCE (O&M) PROJECTS | $39,189,485 | Yes |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-003 | H | Significant deficiency / Questioned costs | No |
| 2025-004 | L | Significant deficiency | Yes |
| 2025-005 | AB | Significant deficiency | No |
| 2025-006 | ABG | Significant deficiency / Questioned costs | No |
| 2025-007 | C | Significant deficiency | No |
| 2025-008 | H | Significant deficiency / Questioned costs | No |
| 2025-009 | G | Significant deficiency | No |
| 2025-010 | N | Significant deficiency | No |
| 2025-011 | N | Significant deficiency | No |
| 2025-012 | N | Significant deficiency | Yes |
| 2025-013 | N | Significant deficiency | No |
| 2025-014 | L | Significant deficiency | Yes |
| 2025-015 | AB | Significant deficiency | Yes |
| 2025-016 | H | Significant deficiency | Yes |
| 2025-017 | AB | Significant deficiency / Questioned costs | No |
| 2025-018 | C | Significant deficiency | No |
| 2025-019 | C | Significant deficiency | No |
| 2025-020 | AB | Significant deficiency / Questioned costs | No |
| 2025-021 | C | Significant deficiency | No |
| 2025-022 | H | Significant deficiency / Questioned costs | No |
| 2025-023 | AB | Significant deficiency | No |
| 2025-024 | E | Significant deficiency / Questioned costs | No |
| 2025-025 | E | Significant deficiency | No |
| 2025-026 | L | Significant deficiency | Yes |
| 2025-027 | M | Material weakness | Yes |
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits State of South Carolina now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “State of South Carolina Single Audits and Findings (SC).” https://getauditradar.com/single-audits/sc/state-of-south-carolina-576000286/. Data as of 2026-09-17.