South Carolina § 13-1-50 - Annual audit of department.
Full text of South Carolina South Carolina Code of Laws § 13-1-50 — Annual audit of department., with citation guidance and answers to common questions.
§ 13-1-50. Annual audit of department.
The department shall be audited by a certified public accountant or firm of certified public accountants once each year to be designated by the State Auditor. The department may undergo an Agreed Upon Procedures audit in lieu of having audited financial statements. The audit shall be in coordination with the State Auditor's Office and will be in accordance with generally accepted accounting principles and must comprise all financial records and controls. The audit must be completed by November first following the close of the fiscal year. The costs and expenses of the audit must be paid by the department out of its funds.
HISTORY: 1993 Act No. 181, SECTION 243, eff July 1, 1993; 2008 Act No. 353, SECTION 2, Pt 31B.1, eff July 1, 2008.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 13-1-50
What does South Carolina Code of Laws § 13-1-50 cover?
Section 13-1-50 ("Annual audit of department.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 13-1-50?
A common citation format is "South Carolina Code of Laws § 13-1-50" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 13-1-50 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.