South Carolina
State Budget Sources
State Budget Sources: An Annotated Guide to State Budgets, Financial Reports, and Fiscal Analyses is a resource published by the Volcker Alliance designed to help public officials, policy advocates, journalists, academics, and concerned citizens fully understand the critical fiscal decisions that governors and legislators must make. The guide includes the links below to budgets for this state as well as legislative analyses of budget bills and treasurers’ or comptrollers’ monthly state cash-flow statements; capital spending plans; reports on public-worker pension funding and returns; and reports by local and national fiscal research organizations, bond rating firms, and associations of state fiscal and finance officials.
Executive and Other Constitutional Finance Offices
Governor’s budget and appropriation bills; documents relating to budget development and analysis; links to agency accountability reports.
Formerly part of the Budget and Control Board and known as the Office of Research and Statistics; includes the Board of Economic Advisors and monthly revenue reports, budget development, economic research, health and demographics, and data analysis; provides analysis for the legislative and executive branches.
Supports the development of the appropriations bill and publishes a three-year general fund outlook.
Created in 2014, the authority incorporates the state auditor and several administrative functions. The authority is led by the governor, treasurer, comptroller general, and the chairs of the Senate Finance and the House Ways and Means committees.
Financial audits; reports to the five members of the Fiscal Accountability Authority.
Non-Governmental Organizations
Summaries of budget action; supported by several nonpartisan organizations and the South Carolina Democratic Legislative Caucus.
Research on taxes, spending, regulation, and government accountability and transparency; part of the State Policy Network of state-focused, free market-oriented think tanks.
Public policy research covers local, regional, state, and national issues, including analysis relating to the economy, taxes, and other fiscal topics.
Legislative Offices
Current and historical documents, including searchable budgets from fiscal 2002 to the present.
Legislative reports, legislative audit council reports, and reports from the public employee benefit authority; includes the last reports from the now defunct Budget and Control Board.
Focus is performance audits; recent ones include a review of public pensions.