Current Status Introducing Body:House Bill Number:4417 Primary Sponsor:Gentry Committee Number:06 Type of Legislation:GB Subject:County treasurers, certain provisions repealed Residing Body:Senate Current Committee:Finance Companion Bill Number:1301 Computer Document Number:JIC/6157.HC Introduced Date:Feb 13, 1992 Last History Body:Senate Last History Date:Apr 02, 1992 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Gentry Type of Legislation:General Bill
Bill Body Date Action Description CMN
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4417 Senate Apr 02, 1992 Introduced, read first time, 06
referred to Committee
4417 House Apr 01, 1992 Read third time, sent to
Senate
4417 House Mar 31, 1992 Read second time
4417 House Mar 26, 1992 Debate adjourned until
Tuesday, March 31, 1992
4417 House Mar 18, 1992 Committee Report: Favorable 25
4417 House Feb 13, 1992 Introduced, read first time, 25
referred to Committee
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COMMITTEE REPORT
March 18, 1992
H. 4417
S. Printed 3/18/92--H.
Read the first time February 13, 1992.
To whom was referred a Bill (H. 4417), to repeal Section 4-13-110, Code of Laws of South Carolina, 1976, relating to obsolete provisions making it unlawful for a county treasurer to pay improperly drawn orders, etc., respectfully
That they have duly and carefully considered the same, and recommend that the same do pass:
DAVID H. WILKINS, for Committee.
TO REPEAL SECTION 4-13-110, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO OBSOLETE PROVISIONS MAKING IT UNLAWFUL FOR A COUNTY TREASURER TO PAY IMPROPERLY DRAWN ORDERS AND THE RESPONSIBILITY OF THE COMPTROLLER GENERAL TO REPORT OFFENDERS; AND TO REPEAL SECTION 11-3-180, RELATING TO THE OBSOLETE REQUIREMENT THAT THE COMPTROLLER GENERAL PRESCRIBE THE FORM OF LOCAL GOVERNMENT BOOKKEEPING, EXAMINE THE BOOKS OF COUNTY TREASURERS, AND REPORT RESULTS TO THE GENERAL ASSEMBLY.
Whereas, Section 4-13-110 of the 1976 Code provides a penalty for a treasurer who violates provisions that they disburse funds subject to order of the county only; and
Whereas, the Comptroller General was named to monitor this function because, at the time this statute was enacted, the General Assembly passed the county supply bill and derived funds from the collection of property taxes; and
Whereas, since home rule, budgets are passed by the county council, the State does not receive property tax collections, and counties are required to provide for their own audits; and
Whereas, there is no reason now for the Comptroller General to monitor this function as this would represent duplication of effort; and
Whereas, since Section 11-3-180 of the 1976 Code was enacted in 1893, subsequent legislation has been enacted to change authority for audits and bookkeeping systems; and
Whereas, the State Department of Education now provides for a uniform system of bookkeeping for school districts and home rule grants similar authority to county councils for county systems; and
Whereas, in addition, Section 4-9-150 now provides for the audit of county records and the submitting of results to the Comptroller General's Office; and
Whereas, in addition, when Section 11-3-180 was enacted, counties were subject to total state control, kept books on a cash basis in leather bound books, and revenues were almost totally taxes which were appropriated by the General Assembly; and
Whereas, bookkeeping is now maintained on computer using accrual accounting with a wide variety of revenue sources appropriated by county councils; and
Whereas, to examine books would require a comprehensive audit as is now done by external auditors pursuant to modern practices; and
Whereas, the Comptroller General recommends that the public intent would be well-served by the repeal of these two obsolete statutes. Now, therefore,
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Sections 4-13-110 and 11-3-180 of the 1976 Code are repealed.
SECTION 2. This act takes effect upon approval by the Governor.