Mixed Results in the States A 2001 survey conducted for a National Conference of State Legislatures conference revealed that, of 45 states responding, 32 states had at some point instituted a sunset process — of which 16 still maintained those processes, while an equal number reported having eliminated their sunset programs. At least one state reported that the sunset audits were too costly for the low return from the process. Case Example: South Carolina In 1998, the South Carolina legislature terminated the state’s sunset program after finding that the costs of conducting program reviews greatly exceeded the added revenue to the state from eliminating programs. South Carolina’s sunset process targeted licensing and regulatory agencies for evaluation and possible elimination. The legislature assigned the Legislative Audit Council the responsibility of reviewing the effectiveness of agencies, using a variety of criteria. Over the 20 years that the sunset program was in place, the Legislative Audit Council conducted 117 sunset reviews and recommended the termination of 15 programs or agencies. As a result of the recommendations, two minor agencies were eventually terminated. While the auditing process provided more oversight and transparency into agency activities, the program had a negligible impact on state funding. The cost of the audit was deemed too high for these low returns. Moreover, the sunset process did not reflect the reality faced by states. The rigidity of statutory criteria combined with political factors made sunset proposals unrealistic.