Audit Information

Local Government officials can submit their audits online by emailing

South Carolina State law mandates (PDF) municipalities and counties perform annual audits to ensure the proper collection, reporting and distribution of fines and assessments from the point of collection to the point of distribution. Audits should include a supplementary schedule detailing all fines and assessments collected at the court level, the amount remitted to the municipal or county treasurer and the amount remitted to the State Treasurer.

Effective June 7, 2023, SC Code Section 4-9-150 was amended to transition the responsibility of collection of county annual audits and management of related withholding from the Comptroller General’s Office to the State Treasurer’s Office. The State Treasurer's Office is required to withhold certain funding if local governments do not submit their completed audit within the time parameters prescribed in state law. Counties may request an extension up to 90 days using this form (PDF).

Click below to see which counties and municipalities are delinquent.

Delinquent Municipalities
Delinquent Counties