County Delinquent Audits

Delinquent Audit List for Counties

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

South Carolina State law mandates 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.

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).

The following counties have failed to submit their annual financial audit to the State Treasurer's Office within the parameters prescribed in state law:

 Allendale (FY24)                                                                                                                       Calhoun (FY24)                                                                                                                       Orangeburg (FY24)                                                                                                                               Williamsburg (FY24)

This listing was last updated on June 17, 2025.