Audit Information

Local Government officials can submit their audits online by emailing annualaudits@sto.sc.gov

South Carolina State law mandates (PDF) municipalities and counties perform annual audits to ensure the proper collection, reporting and distribution of fine 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 treasurer and the amount remitted to the State Treasurer.

Click below to see which counties and municipalities are delinquent. The State Treasurer's Office is required by law to withhold certain funding until an audit is completed within 13 months of the end of the county or municipal fiscal year.

Delinquent Municipalities
Delinquent Counties