The mission of the Office of the State Auditor is to serve as a deterrent to fiscal mismanagement, fraud, and misuse of assets by state agencies and providers of Medicaid services and to provide audit coverage of those entities as required by law or regulation. Medicaid reports are provided to the Department of Health and Human Services and to the Medicaid service providers.
The State Audits Section of the Office of the State Auditor performs the annual financial audit of the State's basic financial statements and the annual Single Audit of the State's Schedule of Expenditures of Federal Funds. It also conducts financial audit and attestation engagements of state agencies.
The Governor, State Fiscal Accountability Authority, Legislative Audit Council, and State Library are notified upon issuance of State agency audit and attestation reports. These reports are particularly important because they point out material weaknesses significant deficiencies in an agency's accounting system or procedures. They also highlight instances in which regulations or laws were violated.
The Medicaid Audits Section of the Office of the State Auditor performs audits and reviews of cost reports filed by institutional providers of Medicaid services. These cost reports are used by the Department of Health and Human Services to establish amounts to be paid to these providers for services provided to qualified Medicaid recipients. This Section also supports investigative agencies in their investigations involving Medicaid providers. Medicaid reports are provided to the Department of Health and Human Services and to the Medicaid service providers.
The Office conducts attestation engagements of county and municipal treasurers, county clerks of court, magistrates, and municipal courts to ensure the imposition, collection and remittance of court fine fees and assessments are in accordance with applicable state law. Court reports are provided to the State Treasurer, Division of Court Administration, and the chief administrator of the affected agency, department, county, or municipality.
Technical assistance is provided to other governmental entities by either assisting with or fully completing reviews of financial records and record keeping systems of organizations which have been identified through allegations as having financial problems of a management or criminal nature. Assistance is primarily furnished to the South Carolina Attorney General's Office, the State Law Enforcement Division, the U.S. Attorney's Office and the South Carolina Court Administration. Assistance is also provided to other state agencies, local governments and other federal government entities when appropriate requests are received. These special reviews are completed by obtaining pertinent financial records from the organization or from third party sources, interviewing employees or other individuals, and completing audit and review procedures appropriate to the specific circumstances. The review findings are normally summarized in a confidential report. The special review may result in the need for the auditor to appear in court and testify regarding the findings.
Copies of all issued reports are available to the general public on the Office of the State Auditor's webpage.