Skip Navigation
The Official Web Site of the State of South Carolina Show Links

Our Divisions

State Agency

The State Agency division performs an audit of the State’s comprehensive annual financial report as well as an audit of the State’s schedule of expenditures of federal awards. The division also performs annual attestation engagements of each state agency, which are focused on internal controls and agency-specific risk. Attestation engagements of county and municipal treasurers, county clerks of court, magistrates, and municipal courts focused on the imposition, collection and remittance of court fines, fees and assessments are also currently performed by the division.


The Medicaid division performs attestation engagements of cost reimbursement claims filed by providers of Medicaid services, primarily nursing facilities. These engagements, performed under contract with the South Carolina Department of Health and Human Services (DHHS), determine if the rate or amount of reimbursement to the provider complies with the South Carolina State Plan for Medical Assistance, the applicable contract between DHHS and the Medicaid provider and all applicable state and federal laws and regulations.

Internal Audit Services

The Internal Audit Services division performs independent and objective assurance and consulting activities designed to add value or improve an agency’s operations. The division assists agencies in accomplishing their strategic objectives and mission by bringing a systematic and disciplined approach to evaluating and improving the effectiveness of risk management, control and governance processes.


The Administrative division supports the agency by providing report processing services,
human resources, purchasing, finance and technology support.