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S*585 Session 113 (1999-2000)
S*0585(Rat #0182, Act #0105 of 1999) General Bill, By McConnell
A BILL TO AMEND SECTIONS 14-1-206, 14-1-207, AND 14-1-208, AS AMENDED, CODE OF
LAWS OF SOUTH CAROLINA, 1976, ALL RELATING TO FINES AND ASSESSMENTS IMPOSED ON
CONVICTIONS IN GENERAL SESSIONS, MUNICIPAL, AND MAGISTRATE'S COURT, SO AS TO
PROVIDE THAT ALL REVENUES MUST BE APPROPRIATED FOR THE EXCLUSIVE PURPOSE OF
PROVIDING VICTIM SERVICES; TO PROVIDE THAT ALL UNUSED FUNDS MUST BE CARRIED
FORWARD AND USED EXCLUSIVELY FOR VICTIM SERVICES; TO PROVIDE THAT EACH
GOVERNMENTAL ENTITY MUST HAVE AN ANNUAL INDEPENDENT EXTERNAL AUDIT CONDUCTED
ON THE COLLECTION, REPORTING, AND DISTRIBUTION OF THE FINES AND ASSESSMENTS
AND MUST DETAIL IN A SUPPLEMENTARY SCHEDULE CERTAIN ELEMENTS OF THE ENTITY'S
RECORDS CONCERNING THE FINES AND ASSESSMENTS; AND TO AMEND SECTION 14-1-211,
AS AMENDED, RELATING TO A SURCHARGE IMPOSED ON CONVICTIONS IN GENERAL
SESSIONS, MUNICIPAL AND MAGISTRATE'S COURT, SO AS TO PROVIDE THAT ALL
SURCHARGE REVENUE MUST BE APPROPRIATED FOR THE EXCLUSIVE PURPOSE OF PROVIDING
VICTIM SERVICES, TO PROVIDE THAT ALL UNUSED FUNDS MUST BE CARRIED FORWARD AND
USED EXCLUSIVELY FOR VICTIM SERVICES, AND TO PROVIDE THAT THE CITY OR COUNTY
MUST HAVE AN  ANNUAL INDEPENDENT EXTERNAL AUDIT CONDUCTED ON THE COLLECTION,
REPORTING, AND DISTRIBUTION SURCHARGE REVENUE AND MUST DETAIL IN A
SUPPLEMENTARY SCHEDULE CERTAIN ELEMENTS OF THE ENTITY'S RECORDS CONCERNING THE
SURCHARGES.-AMENDED TITLE
03/10/99 Senate Introduced and read first time SJ-3
03/10/99 Senate Referred to Committee on Judiciary SJ-3
04/07/99 Senate Committee report: Favorable with amendment
Judiciary SJ-16
04/14/99 Senate Amended SJ-15
04/14/99 Senate Read second time SJ-15
04/14/99 Senate Ordered to third reading with notice of
amendments SJ-15
04/15/99 Senate Amended SJ-32
04/15/99 Senate Read third time and sent to House SJ-32
04/20/99 House Introduced and read first time HJ-8
04/20/99 House Referred to Committee on Judiciary HJ-8
05/26/99 House Committee report: Favorable with amendment
Judiciary HJ-3
06/01/99 House Amended HJ-22
06/01/99 House Read second time HJ-28
06/02/99 House Read third time and returned to Senate with
amendments HJ-14
06/03/99 Senate Concurred in House amendment and enrolled SJ-81
06/24/99 Ratified R 182
06/28/99 Signed By Governor
06/28/99 Effective date 06/28/99
07/19/99 Copies available
07/22/99 Act No. 105
(A105, R182, S585)
AN ACT TO AMEND SECTIONS 14-1-206, 14-1-207, AND 14-1-208, ALL AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, ALL RELATING TO FINES AND ASSESSMENTS IMPOSED ON CONVICTIONS IN GENERAL SESSIONS, MUNICIPAL, AND MAGISTRATE'S COURTS, SO AS TO PROVIDE THAT ALL REVENUES MUST BE APPROPRIATED FOR THE EXCLUSIVE PURPOSE OF PROVIDING VICTIM SERVICES; TO PROVIDE THAT ALL UNUSED FUNDS MUST BE CARRIED FORWARD AND USED EXCLUSIVELY FOR VICTIM SERVICES; TO PROVIDE THAT EACH GOVERNMENTAL ENTITY MUST HAVE AN ANNUAL INDEPENDENT EXTERNAL AUDIT CONDUCTED ON THE COLLECTION, REPORTING, AND DISTRIBUTION OF THE FINES AND ASSESSMENTS AND MUST DETAIL IN A SUPPLEMENTARY SCHEDULE CERTAIN ELEMENTS OF THE ENTITY'S RECORDS CONCERNING THE FINES AND ASSESSMENTS; AND TO AMEND SECTION 14-1-211, AS AMENDED, RELATING TO A SURCHARGE IMPOSED ON CONVICTIONS IN GENERAL SESSIONS, MUNICIPAL, AND MAGISTRATE'S COURTS, SO AS TO PROVIDE THAT ALL SURCHARGE REVENUE MUST BE APPROPRIATED FOR THE EXCLUSIVE PURPOSE OF PROVIDING VICTIM SERVICES, TO PROVIDE THAT ALL UNUSED FUNDS MUST BE CARRIED FORWARD AND USED EXCLUSIVELY FOR VICTIM SERVICES, AND TO PROVIDE THAT THE CITY OR COUNTY MUST HAVE AN ANNUAL INDEPENDENT EXTERNAL AUDIT CONDUCTED ON THE COLLECTION, REPORTING, AND DISTRIBUTION OF THE SURCHARGE REVENUE AND MUST DETAIL IN A SUPPLEMENTARY SCHEDULE CERTAIN ELEMENTS OF THE ENTITY'S RECORDS CONCERNING THE SURCHARGES.
Be it enacted by the General Assembly of the State of South Carolina:
Disposition of revenue solely for victims' services; carry forward funds; annual independent external audit; supplementary schedule of fines and assessments
SECTION 1. Section 14-1-206(D) of the 1976 Code, as last amended by Act 141 of 1997, is further amended to read:
"(D) The revenue retained by the county under subsection (B) must be used for the provision of services for the victims of crime including those required by law. These funds must be appropriated for the exclusive purpose of providing victim services as required by Article 15 of Title 16; specifically, those service requirements that are imposed on local law enforcement, local detention facilities, prosecutors, and the summary courts. First priority must be given to those victims' assistance programs which are required by Article 15 of Title 16, and second priority must be given to programs which expand victims' services beyond those required by Article 15 of Title 16. All unused funds must be carried forward from year to year and used exclusively for the provision of services for victims of crime. All unused funds must be separately identified in the governmental entity's adopted budget as funds unused and carried forward from previous years.
(E) To ensure that fines and assessments imposed pursuant to this section and Section 14-1-209(A) are properly collected and remitted to the State Treasurer, the annual independent external audit required to be performed for each county pursuant to Section 4-9-150 must include a review of the accounting controls over the collection, reporting, and distribution of fines and assessments from the point of collection to the point of distribution and a supplementary schedule detailing all fines and assessments collected by the clerk of court for the court of general sessions, the amount remitted to the county treasurer, and the amount remitted to the State Treasurer.
(1) To the extent that records are made available in the format determined pursuant to subsection (E)(4), the supplementary schedule must include the following elements:
(a) all fines collected by the clerk of court for the court of general sessions;
(b) all assessments collected by the clerk of court for the court of general sessions;
(c) the amount of fines retained by the county treasurer;
(d) the amount of assessments retained by the county treasurer; and
(e) the amount of fines and assessments remitted to the State Treasurer pursuant to this section.
(2) The supplementary schedule must be included in the external auditor's report by an 'in relation to' paragraph as required by generally accepted auditing standards when information accompanies the basic financial statements in auditor submitted documents.
(3) Within thirty days of issuance of the audited financial statement, the county must submit to the State Treasurer a copy of the audited financial statement and a statement of the actual cost associated with the preparation of the supplemental schedule required in this subsection. Upon submission to the State Treasurer, the county may retain and pay from the fines and assessments collected pursuant to this section the actual expense charged by the external auditor for the preparation of the supplemental schedule required in this subsection, not to exceed one thousand dollars each year.
(4) The clerk of court and county treasurer shall keep records of fines and assessments required to be reviewed pursuant to this subsection in the format determined by the county council and make those records available for review."
Disposition of revenue solely for victims' services; carry forward funds; annual independent external audit; supplementary schedule of fines and assessments
SECTION 2. Section 14-1-207(D) of the 1976 Code, as last amended by Act 141 of 1997, is further amended to read:
"(D) The revenue retained by the county under subsection (B) must be used for the provision of services for the victims of crime including those required by law. These funds must be appropriated for the exclusive purpose of providing victim services as required by Article 15 of Title 16; specifically, those service requirements that are imposed on local law enforcement, local detention facilities, prosecutors, and the summary courts. First priority must be given to those victims' assistance programs which are required by Article 15 of Title 16 and second priority must be given to programs which expand victims' services beyond those required by Article 15 of Title 16. All unused funds must be carried forward from year to year and used exclusively for the provision of services for victims of crime. All unused funds must be separately identified in the governmental entity's adopted budget as funds unused and carried forward from previous years.
(E) To ensure that fines and assessments imposed pursuant to this section and Section 14-1-209(A) are properly collected and remitted to the State Treasurer, the annual independent external audit required to be performed for each county pursuant to Section 4-9-150 must include a review of the accounting controls over the collection, reporting, and distribution of fines and assessments from the point of collection to the point of distribution and a supplementary schedule detailing all fines and assessments collected by the magistrate's court of that county, the amount remitted to the county treasurer, and the amount remitted to the State Treasurer.
(1) To the extent that records are made available in the format determined pursuant to subsection (E)(4), the supplementary schedule must include the following elements:
(a) all fines collected by the magistrate's court;
(b) all assessments collected by the magistrate's court;
(c) the amount of fines retained by the county treasurer;
(d) the amount of assessments retained by the county treasurer; and
(e) the amount of fines and assessments remitted to the State Treasurer pursuant to this section.
(2) The supplementary schedule must be included in the external auditor's report by an 'in relation to' paragraph as required by generally accepted auditing standards when information accompanies the basic financial statements in auditor submitted documents.
(3) Within thirty days of issuance of the audited financial statement, the county must submit to the State Treasurer a copy of the audited financial statement and a statement of the actual cost associated with the preparation of the supplemental schedule required in this section. Upon submission to the State Treasurer, the county may retain and pay from the fines and assessments collected pursuant to this section the actual expense charged by the external auditor for the preparation of the supplemental schedule required in this subsection, not to exceed one thousand dollars each year.
(4) The clerk of court and county treasurer shall keep records of fines and assessments required to be reviewed pursuant to this subsection in the format determined by the county council and make those records available for review."
Disposition of revenue solely for victims' services; carry forward funds; annual independent external audit; supplementary schedule of fines and assessments
SECTION 3. Section 14-1-208(D) of the 1976 Code, as last amended by Act 141 of 1997, is further amended to read:
"(D) The revenue retained by the municipality under subsection (B) must be used for the provision of services for the victims of crime including those required by law. These funds must be appropriated for the exclusive purpose of providing victim services as required by Article 15 of Title 16; specifically, those service requirements that are imposed on local law enforcement, local detention facilities, prosecutors, and the summary courts. First priority must be given to those victims' assistance programs which are required by Article 15 of Title 16 and second priority must be given to programs which expand victims' services beyond those required by Article 15 of Title 16. All unused funds must be carried forward from year to year and used exclusively for the provision of services for victims of crime. All unused funds must be separately identified in the governmental entity's adopted budget as funds unused and carried forward from previous years.
(E) To ensure that fines and assessments imposed pursuant to this section and Section 14-1-209(A) are properly collected and remitted to the State Treasurer, the annual independent external audit required to be performed for each county pursuant to Section 5-7-240 must include a review of the accounting controls over the collection, reporting, and distribution of fines and assessments from the point of collection to the point of distribution and a supplementary schedule detailing all fines and assessments collected at the court level, the amount remitted to the municipal treasurer, and the amount remitted to the State Treasurer.
(1) To the extent that records are made available in the format determined pursuant to subsection (E)(4), the supplementary schedule must include the following elements:
(a) all fines collected by the clerk of court for the municipal court;
(b) all assessments collected by the clerk of court for the municipal court;
(c) the amount of fines retained by the municipal treasurer;
(d) the amount of assessments retained by the municipal treasurer; and
(e) the amount of fines and assessments remitted to the State Treasurer pursuant to this section.
(2) The supplementary schedule must be included in the external auditor's report by an 'in relation to' paragraph as required by generally accepted auditing standards when information accompanies the basic financial statements in auditor submitted documents.
(3) Within thirty days of issuance of the audited financial statement, the municipality must submit to the State Treasurer a copy of the audited financial statement and a statement of the actual cost associated with the preparation of the supplemental schedule required in this section. Upon submission to the State Treasurer, the municipality may retain and pay from the fines and assessments collected pursuant to this section the actual expense charged by the external auditor for the preparation of the supplemental schedule required in this subsection, not to exceed one thousand dollars each year.
(4) The clerk of court and municipal treasurer shall keep records of fines and assessments required to be reviewed pursuant to this subsection in the format determined by the municipal governing body and make those records available for review."
Disposition of surcharge revenue; carry forward funds; annual independent external audit; supplementary schedule of surcharge revenue
SECTION 4. Section 14-1-211(B) and (C) of the 1976 Code, as last amended by Act 343 of 1998, is further amended to read:
"(B) The revenue collected pursuant to subsection (A) must be retained by the jurisdiction which heard or processed the case and paid to the city or county treasurer, for the purpose of providing services for the victims of crime, including those required by law. Any funds retained by the county or city treasurer pursuant to subsection (A) must be deposited into a separate account for the exclusive use for all activities related to the requirements contained in this provision. For the purpose of funds allocation and expenditure, these funds are a part of the general funds of the city or county. These funds must be appropriated for the exclusive purpose of providing victim services as required by Article 15 of Title 16; specifically, those service requirements that are imposed on local law enforcement, local detention facilities, prosecutors, and the summary courts. First priority must be given to those victims' assistance programs which are required by Article 15 of Title 16 and second priority must be given to programs which expand victims' services beyond those required by Article 15 of Title 16. These funds must be used for, but are not limited to, salaries, equipment that includes computer equipment and internet access, or other expenditures necessary for providing services to crime victims. All unused funds must be carried forward from year to year and used exclusively for the provision of services to the victims of crime. All unused funds must be separately identified in the governmental entity's adopted budget as funds unused and carried forward from previous years.
(C) The surcharged revenue retained by the general sessions court, magistrate's, or municipal courts in this State pursuant to subsection (B) must be reported by the city or county treasurer to the State Treasurer monthly. All unused funds must be carried forward from year to year and used exclusively for the provision of services to the victims of crime. All unused funds must be separately identified in the governmental entity's adopted budget as funds unused and carried forward from previous years.
(D) To ensure that surcharges imposed pursuant to this section are properly collected and remitted to the city or county treasurer, the annual independent external audit required to be performed for each municipality pursuant to Section 5-7-240 and each county pursuant to Section 4-9-150 must include a review of the accounting controls over the collection, reporting, and distribution of surcharges from the point of collection to the point of distribution and a supplementary schedule detailing all surcharges collected at the court level, and the amount remitted to the municipality or county.
(1) the supplementary schedule must include the following elements:
(a) all surcharges collected by the clerk of court for the general sessions, magistrate's, or municipal court;
(b) the amount of surcharges retained by the city or county treasurer pursuant to this section; and
(c) the amount of funds allocated to victim services by fund source.
(2) The supplementary schedule must be included in the external auditor's report by an 'in relation to' paragraph as required by generally accepted auditing standards when information accompanies the basic financial statements in auditor submitted documents."
Time effective
SECTION 5. This act takes effect upon approval by the Governor.
Ratified the 24th day of June, 1999.
Approved the 28th day of June, 1999.
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