Audits are requested by members of the General Assembly or are required by state law. Although citizens cannot directly request an audit, they should bring their concerns or ideas for audits to their local legislators.
We encourage members and committees of the South Carolina General Assembly to send us audit requests. An audit request can be submitted any time during the year, not just when the General Assembly is in session. The process is simple.
- Legislators may submit a request in writing, usually in letter form, that must be signed by at least five members of the General Assembly.
- Legislative committees can generate audit requests, as long as they are in written form and signed by at least five members of the General Assembly.
- The President Pro Tempore of the Senate or the Speaker of the House can request an audit without obtaining additional signatures.
- The Senate and House Legislative Oversight Committees can request an audit without obtaining additional signatures.
Our law allows us to audit state agencies and their programs, including state universities and authorities. However, we are not authorized to audit school districts or local subdivisions such as a city, county, or special purpose districts.
Once we receive an audit request, it goes on the agenda for the next board meeting of the Legislative Audit Council. Our board reviews all audit requests to determine the impact of the agency or program, the amount of public funds affected, and the existing workload of the staff.
After an audit request is approved, members of our staff meet with audit requesters to clarify their concerns and meet with the agency being audited to obtain preliminary information. Based on requesters' concerns and the preliminary information, we determine specific objectives for the audit and begin our fieldwork.