Skip Navigation
The Official Web Site of the State of South Carolina Show SC.gov Links

A Review of the Offices of the Comptroller General and the State Treasurer
November 1997

SUMMARY (PDF)

Members of the General Assembly requested that the Legislative Audit Council conduct an audit of the Office of the Comptroller General and the Office of the State Treasurer. We reviewed the function and organizational structure of the two offices and considered the advantages and disadvantages of combining them. We also reviewed operations to identify areas of duplication and inefficiency and to determine whether specific management practices were in accord with statutory and other requirements.

We found that combining the two offices would likely result in minimal savings and could have an adverse affect on the state's system of financial checks and balances. While we did not identify major operational problems in either agency, we have made recommendations to improve efficiency and cost effectiveness in the state's financial management and in the two offices' internal operations.