Auditing

SOVA Auditing Section


The State Office of Victim Assistance has worked hard together with other agencies across the state to bridge the gap in victim services and continue to strive to provide the best quality of services to those that have been victimized. As a result, we have legislation enabling SOVA to provide oversight of the Victim Assistance Fines, Fees and Assessment Fund. Proviso 117.51 mandates SOVA to conduct an audit which shall include both a programmatic review and financial audit of any entity or non-profit organization receiving victim assistance funding.


Auditing Legislation


State Victim Assistance Program Proviso


State Treasurer’s Proviso


Statistical Year-End Reports


Approved Guidelines for Expenditures of Monies Collected for Crime Victim Service in Municipalities and Counties


Frequently Asked Questions Regarding The Victim Assistance Fines, Fees and Assessment Fund



Non-Compliant Budget Submissions

Non-Compliant Budget Submission Proviso 117.51
Proviso 117.51 states, “Any local entity or nonprofit organization that receives funding from revenue generated from crime victim funds is required to submit their budget for the expenditure of these funds to the State Office of Victim Assistance within thirty days of the budget's approval by the governing body of the entity or nonprofit organization. Failure to comply with this provision shall cause the State Office of Victim Assistance to initiate a programmatic review and a financial audit of the entity's or nonprofit organization's expenditures of victim assistance funds. Additionally, the State Office of Victim Assistance will place the name of the noncompliant entity or nonprofit organization on their website where it shall remain until such time as they are in compliance with the terms of this proviso.”

The following entities have been identified as being in non-compliance per Proviso 117.51. Therefore, the name of the agency has been placed on the SOVA website. Their name will remain on the website until such time in which they comply with the proviso.

Non-Compliant Entities: FY 16-17
  1. Town of Lincolnville (since FY14-15)
  2. Town of Mayesville

Pre-requested Audit Documents

Should the State Office of Victim Assistance perform a Programmatic Review of your victim funds, the following documents will be requested prior to the site visit:

  • Copy of Financial Statements
  • List of all local governing entities and non-profit organizations receiving FFA funds
  • Victim Staff Hired Report
  • Victim Advocate Job Description
  • Volunteer Victim Advocate Job Description
  • Copy of victim assistance operational policies and procedures
  • Copy of prior audits
  • Are you currently being investigated or has there been any previous investigations conducted by SLED in your area? If so, please explain.

Please return all of the above documents at least five business days prior to the auditor’s on-site visit. (Note: SOVA reserves the right to request any additional information as deemed necessary for completing this Programmatic Review)


Technical Support Documents

PLEASE NOTE: This section is updated periodically.



Sample Contract

Please read the following instructions carefully before using any of the documents in this section.

It is not a requirement that the Counties/Municipalities use the SAMPLE CONTRACT provided on the State Office of Victim Assistance (SOVA) website. However, counties providing services need to ensure that monthly, quarterly, and yearly statistical reports are provided to each municipality that has entered a contract and are receiving services through the county.




Contact SOVA Auditing

Ethel Douglas Ford, CPM
Assistant Deputy Director
Phone: 803.734.1704
Fax: 803.734.1708
ethel.ford@admin.sc.gov

Richelle Copeland, CGAP
Senior Auditor
Phone: 803.734.4137
Fax: 803.734.1708
richelle.copeland@admin.sc.gov

Dexter Boyd
Auditor
Phone: 803.734.0434
Fax: 803.734.1708
dexter.boyd@admin.sc.gov

Tiffany Boozer
Auditor
Phone: 803.734.1048
Fax: 803.734.1708
tiffany.boozer@admin.sc.gov

Teresa Green
Auditor
Phone: 803.734.7108
Fax: 803.734.1708
teresa.green@admin.sc.gov

State Office of Victim Assistance
1205 Pendleton Street, Room 401
Columbia, South Carolina 29201
Phone: 803.734.1900