A Review of the State's Use of South Carolina Education Lottery Proceeds
October 2014
Sections 59-150-30(B) and 2-15-63(A) of the S.C. Code of Laws require the Legislative Audit Council to conduct a management audit of the South Carolina Education Lottery (SCEL) every three years.
We reviewed controls to ensure that lottery proceeds transferred to the Education Lottery Account are spent as the General Assembly intended. This is not the responsibility of the SCEL, but of other agencies designated by the General Assembly. A review of the operations of the SCEL has been published in a separate report.
Our audit objectives were to determine whether the funds from the education lottery account have been spent in compliance with the law.