A Limited Review of the South Carolina Education Lottery
February 2024
S.C. Code §§59-150-30(B) and 2-15-63(A) require the Legislative Audit Council to conduct a management performance audit of the South Carolina Education Lottery (SCEL) every three years. This audit was conducted based on this statutory requirement.
Objectives
- Review the adequacy of internal controls implemented by the South Carolina Education Lottery for its oversight of lottery retailers.
- Compare the operations of the South Carolina Education Lottery with those of lotteries in other states to determine opportunities for improvement.
- Review the human resources’ practices of the South Carolina Education Lottery to determine compliance with state law and equitable decision making.
- Determine the implementation status of recommendations made by the Legislative Audit Council in recent audit reports of the South Carolina Education Lottery.
We followed up on the status of LAC’s recommendations made in audit reports of SCEL and the use of the Education Lottery Account funds published in June 2019 and June 2018, respectively.