South Carolina law gives the Legislative Audit Council broad access to state agencies and their records to carry out our audit duties. We have access to the records and facilities of every state agency in South Carolina. However, Department of Revenue reports and returns are exempt from our review.
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 district.
All records and working papers in the possession of, or retained by, the Legislative Audit Council are confidential and not subject to public disclosure. "Records" includes documentary materials regardless of physical form. Violation of this provision is a misdemeanor and punishable by law.
When the Legislative Audit Council was established, 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.