Municipal Delinquent Audits

Delinquent Audit List for Municipalities

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 treasurer and the amount remitted to the State Treasurer.

See the list below to learn which 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.

The following municipalities have failed to submit their annual financial audit to the State Treasurer's Office:

Bonneau (FY15, FY16, FY17, FY18, FY19)
Bowman (FY19)
Burnettown (FY16, FY17, FY18)
Calhoun Falls (FY19) 
Campobello (FY17, FY18)
Central Pacolet (F13, FY14, FY15, FY16, FY17, FY18, FY19)
Clio (FY12, FY13, FY14, FY15, FY16, FY17, FY18, FY19)
Cope (FY19)
Cordova (FY12, FY13, FY15, FY16, FY17, FY18, FY19)
Cross Hill (FY15, FY16, FY17, FY18)
Duncan (FY19)
Ehrhardt (FY19)
Elgin (FY19)
Elloree (FY18, FY19) 
Furman (FY17, FY18, FY19)
Gifford (FY14, FY15, FY16, FY17, FY18, FY19)
Govan (FY17, FY18)
Heath Springs (FY19)
Hodges (FY14, FY15, FY16, FY17, FY18, FY19)
Iva (FY15, FY16, FY18, FY19)
Lamar (FY19)
Latta (FY19)
Lincolnville (FY16, FY17, FY18, FY19)
Livingston (FY12, FY13, FY14, FY15, FY16, FY17, FY18, FY19)
Lodge (FY19)
Loris (FY17, FY18, FY19)
Mayesville (FY18, FY19)
Meggett (FY19)
Monetta (FY18)
Mount Croghan (FY18)
Mullins (FY19)
Myrtle Beach (FY19)
Neeses (FY16, FY17, FY18, FY19)
New Ellenton (FY19)
Nichols (FY18, FY19)
Norway (FY15, FY16, FY17, FY18)
Olar (FY18, FY19)
Patrick (FY19)
Paxville (FY17, FY18) 
Peak (FY10, FY11, FY12, FY13, FY14, FY15, FY16, FY17, FY18, FY19)
Reevesville (FY15, FY16, FY17, FY18, FY19)
Ridgeville (FY17, FY19)
Rowesville (FY17, FY18)
Ruby (FY18)
Salem (FY15, FY16)
Scranton (FY19)
Silverstreet (FY12, FY13, FY14, FY15, FY16, FY17, FY18)
Smoaks (FY18, FY19)
South Congaree (FY18, FY19)
Springdale (FY19)
Springfield (FY16, FY17, FY18, FY19) 
St. George (FY19)
St. Matthews (FY17, FY18)
Starr (FY17, FY18)
Summerton (FY19)
Summit (FY18, FY19)
Swansea (FY19)
Sycamore (FY17, FY18)
Timmonsville (FY19)
Ulmer (FY17, FY18)
Vance (FY19)
Walhalla (FY19)
Ward (FY08, FY09, FY10, FY11, FY12, FY13, FY14, FY15, FY16, FY17, FY18)
West Union (FY19)
Woodford (FY17, FY18)

This listing was last updated on September 25, 2020.