South Carolina State Auditor

State Auditor of South Carolina
Incumbent
Sue F. Moss (Interim)
since February 2025
Member ofState Fiscal Accountability Authority
SeatColumbia, South Carolina
AppointerState Fiscal Accountability Authority
Constituting instrument Title 11, Chapter 7, South Carolina Code of Laws
SalaryUS$165,872 annually
Websitehttps://osa.sc.gov/

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.[1]

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.[2][3][4] The State auditor cannot be fired by the legislature.[5][6]

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.[7][8][9]

State Auditors

The below individuals have served as State Auditor since 1933:

South Carolina State Auditors
No. Name Term in Office Notes
1 James M. Smith 1933 – 1965 First office holder; served for over 30 years in the post, later served as acting South Carolina Treasurer.[10][11][12]
2 Patrick C. Smith 1965 – 1976 Nephew of James M. Smith.[13] Later appointed by Governor James B. Edwards as South Carolina's Planning Director.[14]
3 William T. Putnam 1976 – 1979 Served as deputy to Patrick C. Smith.[14] Later chair of the South Carolina Legislative Audit Council.[15]
4 Edgar Vaughan, Jr. 1979 – 1999
5 Thomas L. Wagner, Jr. 1999 – 2006
6 Richard H. Gilbert, Jr. 2006 – 2015
7 George L. Kennedy III 2015 – 2025

(resigned)

 Resigned in the wake of a $1.8 billion accounting error.[9][16]
— Sue F. Moss 2025 – Present

(interim)

 First woman to serve as South Carolina State Auditor (in interim capacity).

References

  1. ↑ "About". South Carolina Office of the State Auditor. Retrieved 2026-07-22.
  2. ↑ "Code of Laws - Title 11 - Chapter 7 - State Auditor". www.scstatehouse.gov. Retrieved 2024-06-18.
  3. ↑ "George L. Kennedy III, CPA". South Carolina Office of the State Auditor. Retrieved 2024-06-18.
  4. ↑ Mather, Victor (2024-04-03). "Everybody Wants a Piece of South Carolina's $1.8 Billion Surplus. Is It Real?". The New York Times. ISSN 0362-4331. Retrieved 2024-06-18.
  5. ↑ "Editorial: SC law says state auditor is independent, but nothing guarantees that". Post and Courier. 2024-03-07. Retrieved 2024-06-18.
  6. ↑ Green, Mary (2025-01-24). "What led to the resignation of SC's state auditor?". WISTV. Retrieved 2026-07-22.
  7. ↑ "2023-2024 Bill H. 4300, Budget for FY 2023-24 - Part IA - Ratified Version - South Carolina Legislature Online". www.scstatehouse.gov. Retrieved 2024-06-18.
  8. ↑ "South Carolina State Auditor". Ballotpedia. Retrieved 2024-06-18.
  9. 1 2 Holdman, Jessica (2025-01-23). "SC state auditor resigns amid federal investigation into multibillion-dollar accounting errors • SC Daily Gazette". SC Daily Gazette. Retrieved 2026-07-22.
  10. ↑ "No Kickback Funds Available This Year". The Item. 1962-04-17. pp. 7-A.
  11. ↑ "Russell Wants Accounting Rules". Spartanburg Herald-Journal. 1963-11-09. p. 1.
  12. ↑ "J.M. Smith Quits Demo Job, Sloan Successor". Spartanburg Herald-Journal. 1965-03-31.
  13. ↑ Lesser, Charles H. (2009). The Palmetto State's Memory (PDF).
  14. 1 2 "Smith Gets New Job". The Item. 1976-06-16.
  15. ↑ Brooks, Mary (1987-10-08). "Audit seen as helpful to agency". The Item.
  16. ↑ McKinney, Russ (2025-01-23). "SC auditor tangled up in $1.8B accounting error resigns". South Carolina Public Radio. Retrieved 2026-07-22.
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