The Legislative Audit Council is an oversight agency of the South Carolina General Assembly. We perform independent, objective performance audits of state agencies and programs, in which we identify ways to improve the performance of state agencies, and provide information to the General Assembly and the public.
Our work is central to ensuring accountability in the management of public resources. We help ensure that operations are efficient and that agencies follow the law to achieve the desired outcomes.
We provide information, analyses, and recommendations to help the General Assembly improve state agencies and to help the residents of South Carolina oversee state government.
Because the Legislative Audit Council is part of the legislative branch of state government, it is organizationally independent of the executive branch agencies it audits.
When the Legislative Audit Council was established in 1975 under S.C. Code §2-15-10 et seq., the South Carolina General Assembly intended that it be free from partisan politics. Thus, by law, any member of the General Assembly, or anyone having served in the preceding two years, cannot be elected as a public member. Only the public members can vote on issues relating to audits or personnel.
To further ensure that our work is independent, audits are conducted in accordance with generally accepted government auditing standards established by the Comptroller General of the United States and endorsed by the American Institute of Certified Public Accountants.
We are governed by a Board of nine members — five public members and four legislative members. The public members, one of whom must be a CPA and one an attorney, are elected in a joint session of the General Assembly and serve staggered, six‑year terms. The legislative members, who serve ex officio, are the chairmen of the Senate and House Judiciary Committees and the Senate Finance and House Ways and Means Committees, or their designees.
The Director is responsible for all operations of the Legislative Audit Council — overseeing management, program performance, and compliance audits. The Director, who serves as Secretary to our Board, is appointed by the Board members and serves four‑year terms. The Director also serves as inter‑ and intra‑governmental liaison.