TRANSPARENCY
Every dollar tracked. Every audit public.
The programs behind all three ballot questions are audited, publicly reported, and overseen by citizens. Do not take our word for it. The audits are linked on this page.
The state audited five years of the transportation sales tax. Here is what it found.
In December 2025, the South Carolina Department of Revenue completed a scheduled independent audit of Charleston County's Transportation Sales Tax program covering July 1, 2019 through June 30, 2024. Auditors reviewed $767,078,714 in revenue and more than 13,500 individual transactions. They identified eight expenditures totaling $615.43 that did not qualify under the program, and those funds were promptly reimbursed during the audit. The audit found the program in compliance with state law. [1]
$767 million
in revenue reviewed
13,500+
transactions examined
5 years
covered
$615.43
in nonqualifying expenses found
100%
of that promptly repaid
Audited
by an independent state agency, not by the county itself [1]
This independent audit affirms that trust, and I hope it gives our residents continued confidence in how their local government stewards their tax dollars. Kylon Middleton, Chairman, Charleston County Council, December 2025. [1]
"
Accountability built into the 2026 transportation program.
The 2026 program was written with accountability as one of its six guiding principles, adopted by County Council in January 2026: maintaining transparency and accountability through strong oversight and clear communication. [2] Every project category and every featured project is named in the ordinance voters will see, with the full program published by the county. [3] Projects were selected on a published 100 point scoring system: up to 50 points for public and municipal support, up to 30 points for congestion relief based on current level of service, and up to 20 points for safety based on crash and injury data. [4] Council also wrote this requirement into the ballot language: all featured projects, intersection projects, pavement management projects, and all other projects shall consider the inclusion of bicycle, pedestrian, and public transit access in the design process, as contextually appropriate. [5] The same transparency covers the bond question: when the county borrows against the tax to build sooner, the debt service is published as its own line in the program, $284.1 million, for anyone to see. [3]
The school district program is audited every year.
Charleston County Schools: audited annually, overseen by citizens.
The Charleston County School District's capital program, funded by the education penny, runs under multiple layers of independent review. The district is audited every year by an outside firm, and the audited financial statements, which include the one percent education sales tax funds, are published online going back years. [6] Independent procurement audits review how the district buys and contracts. [7] A Citizen Oversight Steering Committee of community members reviews the sales tax building program, and its agendas, minutes, and sales tax financial updates are public. [8] The district also runs an online transparency portal with monthly spending reports anyone can search. [9] In the district's own words from its Phase VI plan: the annual financial and procurement external audits have documented that the district's capital program has been managed ethically and efficiently. [10]
The public built this plan.
Before the 2026 transportation program reached the ballot, Charleston County ran the most extensive public input effort in its history. The first phase alone included 67 public and stakeholder meetings, roughly 29,000 public comments, and more than 600 individual project requests, which together identified $68 billion in transportation needs. [3] The second phase drew more than 6,000 participants and over 56,500 survey responses. [12] By final passage the county had held nearly 80 community meetings and presentations. [13] The school district's Phase VI plan was likewise shaped by a completed facility condition assessment and 17 community engagement sessions across the county. [14]
SOURCES:
[1] Charleston County news release, State Audit Confirms Strong Financial Controls in Charleston County Transportation Sales Tax Program, December 16, 2025. https://www.charlestoncounty.org/news/2025/state-audit-confirms-strong-financial-controls-in-charleston-county-transportation-sales-tax-program.pdf
[2] Charleston County news release, County Council passes first reading of 2026 Transportation Sales Tax ordinance, May 2026 (guiding principles, adopted January 13, 2026). https://www.charlestoncounty.org/news/2026/charleston-county-council-passes-first-reading-of-2026-transportation-sales-tax-ordinance.pdf
[3] Charleston County 2026 Transportation Sales Tax program site, including the published program one pager with every category and featured project. https://charlestontransportation.com/wp-content/uploads/2026/07/TST-Program-One-Pager_July-21.pdf
[4] Charleston County news release, Finance Committee advances framework for 2026 Transportation Sales Tax program (100 point project scoring). https://www.charlestoncounty.org/news/2026/finance-committee-advances-framework-for-2026-transportation-sales-tax-program.pdf
[5] Charleston County news release, County Council approves third and final reading of 2026 Transportation Sales Tax ordinance, July 21, 2026 (ballot language sentence). https://www.charlestoncounty.org/news/2026/charleston-county-council-approves-third-and-final-reading-of-2026-transportation-sales-tax-ordinance.pdf
[6] Charleston County School District, Accounting department annual audit reports page. https://www.ccsdschools.com/departments2/financial-services/accounting
[7] Charleston County School District, procurement audits page. https://www.ccsdschools.com/departments2/financial-services/contracts-and-procurement/audits
[8] Charleston County School District, Citizen Oversight Steering Committee page. https://www.ccsdschools.com/departments2/operations/capitla-programs-new/citizen-oversight-steering-committee
[9] Charleston County School District financial transparency page and OpenGov portal. https://www.ccsdschools.com/departments2/financial-services/transparency
[10] Charleston County School District, Phase VI (2029 to 2034) building program page. https://www.ccsdschools.com/departments2/operations/capitla-programs-new/one-cent-sales-tax/phase-vi-2029-2034
[11] Charleston County School District, fiscal year 2025 audited financial statements. https://resources.finalsite.net/images/v1766365327/ccsdschoolscom/bihefzpktyg2dyqszyb8/CCSDFinancialStatements2025.pdf
[12] Charleston County news release, County Council takes key step toward finalizing 2026 Transportation Sales Tax program (phase two input numbers). https://www.charlestoncounty.org/news/2026/charleston-county-council-takes-key-step-toward-finalizing-2026-transportation-sales-tax-program.pdf
[13] Charleston County news release, first reading, May 2026 (nearly 80 community meetings). https://www.charlestoncounty.org/news/2026/charleston-county-council-passes-first-reading-of-2026-transportation-sales-tax-ordinance.pdf
[14] Charleston County School District, Phase VI page (facility condition assessment and 17 community engagement sessions). https://www.ccsdschools.com/departments2/operations/capitla-programs-new/one-cent-sales-tax/phase-vi-2029-2034