Author: Eamon Flynn

The exterior of the South Carolina State House in Columbia, South Carolina. Executive Summary After years of accusations, investigations and resignations regarding the accuracy of SC's financial accountability reporting, a professional analysis was commissioned outlining specific actions by various state agencies to eliminate similar problems in the future. The date to complete these process improvements is March 7, 2026 The Investigation: What Happened with the 2022 Financial Report? In South Carolina, state law requires an Annual Comprehensive Financial Report (ACFR). This detailed financial document covers all state government entities and is prepared by the Comptroller General’s Office (CGO) according to the standards of the Governmental Accounting Standards Board (GASB). In fiscal year 2022, the State’s ACFR, page 147, documented an accounting error as stated here: “Until being discovered in 2022, this mapping error impacted the ACFRs for fiscal years 2012 through 2021, overstating General Fund cash and fund equity … by a cumulative amount of $3.53 billion, which necessitated the restatements … This mapping error...

Written by: Eamon Flynn, Second Year Student at the University of South Carolina Joseph F. Rice School of Law It is no secret that the American legal system is slow. A harm is suffered, a complaint is filed and responded to, discovery is conducted, and parties file motions, all before a trial is conducted. Then, the trial process itself occurs, which can take a lengthy period, depending on the facts of the case. Once a decision is made, post-trial motions can be filed, and the decision can be appealed, which lengthens the process even further. It can take years for any kind of civil case to be settled, and public interest cases tend to take longer than most other kinds of cases to be decided. SCPIF's Litigation Out of eight pending cases the South Carolina Public Interest Foundation (SCPIF) is involved in, two have been going on for a year, two have been for two years, three have been going on for more...

A significant constitutional dispute over Clemson University’s Board of Trustees is making its way through South Carolina’s court system. The case, brought by NOLAS Trading Co. and Ned Sloan, later taken over by his son, John Sloan challenges the appointment and service terms of the university’s lifetime trustees. Background and Legal Framework Clemson University was established through the will of Thomas G. Clemson, which provided for seven “Life Trustees” to govern the institution alongside six trustees elected by the State for four-year terms. These life trustees, originally appointed by Clemson’s will, have operated as a self-perpetuating group since the university’s founding, with existing life trustees appointing replacements when vacancies occur through either death or resignation. The constitutional challenge centers on two key restrictions found in South Carolina Constitution of 1895 which established no person may be “elected or appointed” to office in the state for life or during good behavior, and all officers must serve terms “for some specified period” except for notaries...

A South Carolina judge has upheld SLED's usage of Automated License Plate Readers (ALPRs) in South Carolina. ALPRs have been placed throughout the state and indiscriminately capture the license plates of all those who drive through their field of view. After tracking the license plates, that information would be retained in a database for up to a year. As of June 2023, 431 million data entries pinpointing the precise timestamped location of drivers across South Carolina were stored in that database. More than 99.8% of those location observations had no connection to any vehicle of interest to law enforcement at the time that data was captured. Due to the use of ALPRs and the database, SCPIF filed a complaint against the State Law Enforcement Division (SLED) in April 2023 arguing SLED use these systems without legislative permission. On May 12, 2025, Judge Thomas W. McGee III of the Richland County Court of Common Pleas granted SLEDs motion for summary judgment, allowing...