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The Official Web Site of the State of South Carolina

Peer Review Reports

The Legislative Audit Council operates under the requirements of generally accepted government auditing standards published by the U.S. Government Accountability Office because they are recognized as a national benchmark for government performance auditing.

A team of out-of-state auditors sent by the National Association of State Auditors, Comptrollers, and Treasurers or the National Legislative Program Evaluation Society reviews our compliance with government auditing standards in effect for a three-year compliance period. Agencies receive one of three possible ratings — pass, pass with deficiencies, or fail.


FY 15-16
Letter (PDF)

FY 12-13
Letter(PDF)  Report (PDF)