S.C. Code Ann. § 61-12-50: Administration and accounting.

Each county governing body must:

(a) establish methods of administration necessary for the proper and efficient operation of the programs and services or projects, including the provision of annual reports of progress toward implementing county plans to the Office of Substance Use Services;

(b) provide for accounting procedures necessary to assure proper disbursement of and accounting for the funds, including an annual audit of fiscal records, a copy of which must be furnished to the Office of Substance Use Services.