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 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 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 to withhold certain funding if local governments do not submit their completed audit within the time parameters prescribed in state law.

Delinquent Municipalities
Delinquent Counties