State of South Carolina: Single Audit Reports and Findings
State of South Carolina's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted March 25, 2026; the auditor observed on that filing is South Carolina Office of the State Auditor. It reported 45 findings. 10 filings from 2016 to 2025 are on record. Data as of 2026-11-06.
Data as of Nov 6, 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. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $13,258,579,720 | $750,000 | South Carolina Office of the State Auditor | Unmodified | 45 | SD | 2025-06-GSAFAC-0000408027 |
| 2024 | 2024-06-30 | $13,316,999,377 | $750,000 | South Carolina Office of the State Auditor | Unmodified | 30 | MW / SD | 2024-06-GSAFAC-0000360961 |
| 2023 | 2023-06-30 | $13,516,531,331 | $750,000 | South Carolina Office of the State Auditor | Unmodified | 34 | MW / SD | 2023-06-GSAFAC-0000027589 |
| 2022 | 2022-06-30 | $194,505,206 | $750,000 | Scott and Company LLC | Unmodified | 3 | MW | 2022-06-GSAFAC-0000379961 |
| 2021 | 2021-06-30 | $3,757,488,499 | $750,000 | Scott and Company LLC | Unmodified | 2 | MW | 2021-06-GSAFAC-0000352082 |
| 2020 | 2020-06-30 | $3,163,534,116 | $750,000 | Scott and Company LLC | Unmodified | 2 | MW | 2020-06-CENSUS-0000182738 |
| 2019 | 2019-06-30 | $94,733,217 | $750,000 | Scott and Company LLC | Unmodified | 1 | MW | 2019-06-CENSUS-0000182738 |
| 2018 | 2018-06-30 | $95,296,363 | $750,000 | Elliott Davis, LLC | Unmodified | 1 | MW | 2018-06-CENSUS-0000182738 |
| 2017 | 2017-06-30 | $139,727,445 | $750,000 | Elliott Davis, LLC | Unmodified | 2 | MW | 2017-06-CENSUS-0000182738 |
| 2016 | 2016-06-30 | $7,921,178,224 | $750,000 | South Carolina Office of the State Auditor | Unmodified / Qualified | 28 | MW / SD | 2016-06-CENSUS-0000170349 |
When is the next single audit due?
If State of South Carolina is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2027 at the latest.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "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 is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-003 | Period of performance (H) | Significant deficiency / Questioned costs | No |
| 2025-004 | Reporting (L) | Significant deficiency | Yes |
| 2025-005 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Significant deficiency | No |
| 2025-006 | Activities allowed or unallowed (A); Allowable costs / cost principles (B); Matching, level of effort, earmarking (G) | Significant deficiency / Questioned costs | No |
| 2025-007 | Cash management (C) | Significant deficiency | No |
| 2025-008 | Period of performance (H) | Significant deficiency / Questioned costs | No |
| 2025-009 | Matching, level of effort, earmarking (G) | Significant deficiency | No |
| 2025-010 | Special tests and provisions (N) | Significant deficiency | No |
| 2025-011 | Special tests and provisions (N) | Significant deficiency | No |
| 2025-012 | Special tests and provisions (N) | Significant deficiency | Yes |
| 2025-013 | Special tests and provisions (N) | Significant deficiency | No |
| 2025-014 | Reporting (L) | Significant deficiency | Yes |
| 2025-015 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Significant deficiency | Yes |
| 2025-016 | Period of performance (H) | Significant deficiency | Yes |
| 2025-017 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Significant deficiency / Questioned costs | No |
| 2025-018 | Cash management (C) | Significant deficiency | No |
| 2025-019 | Cash management (C) | Significant deficiency | No |
| 2025-020 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Significant deficiency / Questioned costs | No |
| 2025-021 | Cash management (C) | Significant deficiency | No |
| 2025-022 | Period of performance (H) | Significant deficiency / Questioned costs | No |
| 2025-023 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Significant deficiency | No |
| 2025-024 | Eligibility (E) | Significant deficiency / Questioned costs | No |
| 2025-025 | Eligibility (E) | Significant deficiency | No |
| 2025-026 | Reporting (L) | Significant deficiency | Yes |
| 2025-027 | Subrecipient monitoring (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 Audit FY2025.” https://getauditradar.com/single-audits/sc/state-of-south-carolina-576000286/. Data as of 2026-11-06.