Unit Title:
Program audit reports, 1997-2021
Accumulation:
1997-2021
Created:
1997-2021
Creator:
Legislative Audit Council
Physical Description:
1.66 cubic ft. (5 a), 6.91 MB (4 digital files)
Language:
English
Biography or History:
The duties of the Legislative Audit Council, as stated in the 1976 South Carolina Code of Laws, are to audit the operations of the state agencies, to investigate fiscal matters as required by the General Assembly, and to provide information to assist the legislature. Making sample audits to assess compliance with the Education Finance Act of 1977, and determining the impact that would occur if any of the forty agencies listed in the Sunset Act of 1978 were terminated were two other duties. Four reports containing information on the organization, operation and expenditures of all state agencies and institutions were produced annually in cooperation with the comptroller's office as required by the Fiscal Accountability Act of 1976.
Custodial History:
unspecified
Acquisition Information:
none
Scope and Content:
This series consists of the audits by the Legislative Audit Council of particular state programs, activities, or special issues. These audits assess how effectively and efficiently a program is meeting its goals. They also address other questions such as whether a program is being carried out in accordance with the General Assembly's intent, or whether changes in the program would better serve the legislature's goal of providing high-quality public services to South Carolinians at a reasonable cost. Beginning in 2003, the Legislative Audit Council began to issue brief follow-up reports a year or more after the initial reports.
Appraisal Information:
unspecified
Accruals:
yes
Arrangement:
Series arranged chronologically, with brief follow-up reports inserted into the original report.
Conditions Governing Access:
none
Conditions Governing Use:
none
Physical Characteristics and Technical Requirements:
none
Other Finding Aid:
none
Location of Originals:
South Carolina Department of Archives and History, 8301 Parklane Road, Columbia, SC 29223
Alternative Form Available:
none
Related Material:
none
Bibliography:
none
Other Descriptive Data:
Reports from 2020-2021 are available on SCERA
Processing Information:
none
