In order to carry out his duties, the State Auditor and his assistants or designees must have access to all records and facilities of every state agency during normal operating hours. The State Auditor and his assistants or designees shall have access to all relevant records and facilities of a private organization receiving appropriated state monies, relating to the management and expenditures of these state monies, during the organization's normal operating hours. In the performance of his official duties, the State Auditor and his assistants or designees are subject to the statutory provisions and penalties regarding the confidentiality of records of the agency or organization under review. All audit working papers and memoranda of the State Auditor, except final audit reports, are confidential and not subject to public disclosure.
HISTORY: 2002 Act No. 356, Section 1, Part IX.G; 2005 Act No. 164, Section 1.
Structure South Carolina Code of Laws
Section 11-7-10. Selection; assistants.
Section 11-7-20. Annual audits of state agencies.
Section 11-7-30. Audit reports.
Section 11-7-45. Guarantee of independence.
Section 11-7-55. Use of services of independent public accountants.
Section 11-7-60. Cost of preparing Comprehensive Annual Financial Report; requests for proposal.