S.C. Code Regs. 12-605.3. Audits Reports

A. Description: Printed reports documenting the annual audit of municipal funds. These reports, prepared by an outside accounting firm, are categorized by the various municipal offices and further classified by accounts to which they relate. This series also includes semiannual and special audits. Information includes balance sheet, summary of revenue and expenditures, cash balances, statement of taxes, statement of delinquent taxes, statement of other receipts, statement of fines and fees. B. Retention: Permanent. Microfilm optional.