1976 South Carolina Code of Laws
Updated through the end of the 2002 Session
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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.
SECTION 11-7-35. Access to records and facilities of state and private agencies receiving appropriated state monies; confidentiality.
In order to carry out his duties, the State Auditor and his assistants or designees must have access to all records and facilities of every state agency during normal operating hours. The State Auditor and his assistants or designees must have access to all relevant records and facilities of any private organization receiving appropriated state monies, relating to the management and expenditures of these state monies, during the organization's normal operating hours. In the performance of his official duties, the State Auditor and his assistants or designees are subject to the statutory provisions and penalties regarding the confidentiality of records of the respective agency or organization under review. All audit working papers and memoranda of the State Auditor, with the exception of final audit reports, are confidential and not subject to public disclosure.
SECTION 11-7-40. Cost of medical assistance audits; South Carolina Department of Health and Human Services to be billed.
The State Auditor shall bill the South Carolina Department of Health and Human Services monthly for fifty percent of the costs incurred by the State Auditor in conducting the medical assistance audit. The amount billed by the State Auditor must include those appropriated salary adjustments and employer contributions allowable under the Medicaid program. The Department of Health and Human Services shall remit the amount billed to the credit of the general fund of the State.