Misused public fundsTransparencyOversight & ethics enforcement

Forensic audit of Hampton County, S.C. finds budget, record-keeping and spending-control gaps after residents sought accounting for $5.1 million

Confidence: Confirmed · 2 sourcesHampton County · Oct 13, 2026

Subject of this story

Hampton County Council

Also named

Oversight

South Carolina Office of State Auditor

What happened

Eide Bailly LLP released a 50-page forensic accounting report on June 26, 2025 for the South Carolina State Auditor's Office, covering Hampton County's fiscal years 2016 through 2024. WSAV reports the state legislature mandated the audit after residents protested and demanded an accounting of $5.1 million that officials could not locate. Auditors found budgets submitted to county council without explanations of methodology and no evidence they were reviewed after approval, purchasing policies not always followed, and journal entries missing for 25 fiscal-2024 transactions. The report says the engagement was prompted by a South Carolina Department of Revenue audit of the county's Capital Project Sales Tax.

Sources (2)

WSAVSome of the problems auditors found include budgets submitted to county council without explanations or insight into methodology and no evidence budgets were reviewed after being approved.

Hampton County Forensic Accounting Report (Eide Bailly LLP for the S.C. Office of State Auditor)The predication for the engagement was South Carolina Department of Revenue’s (“SCDOR”) findings as reflected within their audit report of the County’s Capital Project Sales Tax (“CPST”) dated July 16, 2024.

Response

Hampton County Council

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What happened next (0)

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