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1976 South Carolina Code of Laws
Updated through the end of the 2001 Session

Copyright and Disclaimer

The State of South Carolina owns the copyright to the Code of Laws of South Carolina, 1976, as contained herein. Any use of the text, section headings, or catchlines of the 1976 Code is subject to the terms of federal copyright and other applicable laws and such text, section headings, or catchlines may not be reproduced in whole or in part in any form or for inclusion in any material which is offered for sale or lease without the express written permission of the Chairman of the South Carolina Legislative Council or the Code Commissioner of South Carolina.

This statutory database is current through the 2001 Regular Session and the 2001 Extra Session of the South Carolina General Assembly. Changes to the statutes enacted by the 2002 General Assembly, which will convene in January 2002, will be incorporated as soon as possible. Some changes enacted by the 2002 General Assembly may take immediate effect. The State of South Carolina and the South Carolina Legislative Council make no warranty as to the accuracy of the data, and users rely on the data entirely at their own risk.

The Legislative Council by law is charged with compiling and publishing the 1976 Code and it is maintained in a database which may be accessed for commercial purposes by contacting the Legislative Council or the office of Legislative Printing, Information and Technology Systems.

Title 11 - Public Finance



SECTION 11-7-10. Selection; assistants.

The State Budget and Control Board shall select the State Auditor who shall select any necessary assistants in conformity with the appropriations therefor.

SECTION 11-7-20. Examination of financial affairs of certain State officers and institutions.

The State Auditor shall examine at least once each year the books, accounts, receipts, disbursements, vouchers and records of all State officers charged with the receipt and expenditure of public funds and of all State educational, charitable and penal institutions for the support of which the State contributes by an appropriation or provision of law.

SECTION 11-7-25. State Auditor to examine books, records, etc. of county treasurers, municipal treasurers, county clerks of court, magistrates, and municipal courts for compliance in collecting and remitting fines, assessments; State Auditor's audit plan.

The State Auditor shall examine periodically the books, accounts, receipts, disbursements, vouchers, and records of the county treasurers, municipal treasurers, county clerks of court, magistrates, and municipal courts to report whether fines and assessments imposed pursuant to Sections 14-1-205, 14-1-206, 14-1-207, and 14-1-208 are properly collected and remitted to the State Treasurer. The State Auditor shall submit a report of findings to the State Treasurer and to the Division of Court Administration of the Judicial Department. A copy of all audits conducted by the State Auditor must be made available to the affected agency or department and the chief administrator of a county or municipality upon request.

The State Auditor, by January 15, 1995, shall prepare and submit to the House Judiciary Committee, the Senate Judiciary Committee, the House Ways and Means Committee, and the Senate Finance Committee, an Audit Plan for accomplishing the requirements of this section along with the estimated cost of implementation.

SECTION 11-7-30. Report.

The State Auditor shall, on or before the thirtieth day of June in each year, file with the Governor his report of the condition of each such State officer and institution, showing:

(1) The amount received from all sources by each;

(2) The amount expended by each;

(3) The nature of the vouchers for such expenditures;

(4) Whether the expenditures were authorized by law; and

(5) Any irregularities which may have been recorded by his examination.

The report may be referred by the Governor to the General Assembly.

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