The State Auditor of South Carolina is an appointed statewide office in the state of South Carolina.
Background The position of State Auditor was created by the South Carolina General Assembly in 1933 during the Great Depression. The first State Auditor audited banks, as well as any state-funded educational, charitable, and correctional institutions or offices.
The state auditor's duties include determining fiscal mismanagement, fraud, and misuse of funds by state agencies and providers of Medicaid services. The state auditor is appointed by the South Carolina State Fiscal Accountability Authority. The State auditor cannot be fired by the legislature.
Budget The State Auditor's office had a budget of $8,746,044 for the 2024 fiscal year, with the State Auditor being paid $165,872 annually.
State Auditors The below individuals have served as State Auditor since 1933: +South Carolina State AuditorsNo.NameTerm in OfficeNotes1James M. Smith1933 – 1965First office holder; served for over 30 years in the post, later served as acting South Carolina Treasurer.2Patrick C. Smith1965 – 1976Nephew of James M. Smith. Later appointed by Governor James B. Edwards as South Carolina's Planning Director.3William T. Putnam1976 – 1979Served as deputy to Patrick C. Smith. Later chair of the South Carolina Legislative Audit Council.4Edgar Vaughan, Jr.1979 – 19995Thomas L. Wagner, Jr.1999 – 20066Richard H. Gilbert, Jr.2006 – 20157George L. Kennedy III2015 – 2025 Resigned in the wake of a $1.8 billion accounting error.—Sue F. Moss2025 – PresentFirst woman to serve as South Carolina State Auditor (in interim capacity).
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