S.C. Code Ann. § 6-7-157: Spending plan prior to receipt of funds by regional council; annual audit.

Before receipt of state funds, each regional council of government shall submit a plan for the expenditure of appropriated funds to the Executive Budget Office. Within ninety days following the end of the fiscal year, each council of government shall submit to the office a copy of an audit of appropriated funds to be performed by an independent certified public accountant.