Indicates Matter Stricken

Indicates New Matter

 

Committee Report

March 18, 2026

 

S. 98

 

Introduced by Senator Matthews

 

S. Printed 3/18/26--S.

Read the first time January 14, 2025

 

________

 

The committee on Senate Finance

To whom was referred a Bill (S. 98) to amend the South Carolina Code of Laws by adding Section 12-39-25 so as to provide qualifications to be eligible to hold the office of county auditor, etc., respectfully

Report:

That they have duly and carefully considered the same, and recommend that the same do pass with amendment:

 

   Amend the bill, as and if amended, SECTION 1, by striking Section 12-39-25 and inserting:

    Section 12-39-25.  In  For persons first elected or first appointed to serve as the county auditor after November 1, 2026, in order to be eligible to serve or continue to serve as the county auditor, a person must:

    (1) be a citizen of the United States and of this State;

    (2) be a qualified elector of the applicable county;

    (3) have:

       (a) a four-year bachelor's degree in accounting, finance, or economics from an accredited post-secondary institution; or

       (b) at least four years' experience:

           (i) in the field of accounting or auditing;

           (ii) as an employee in an auditor office in this state; or

           (iii) as an auditor in this state; and

       (c) for an appointed auditor, a person must comply with any county requirements not conflicting with the qualifications in this section and the Constitution of South Carolina.

Amend the bill further, by adding an appropriately numbered SECTION to read:

SECTION X. Chapter 39, Title 12 of the S.C. Code is amended by adding:

 

    Section 12-39-18.  (A) Any person first elected or first appointed to serve as the county auditor after November 1, 2026, shall complete a forty-hour training program that the department establishes or causes to be established. Failure to complete satisfactorily this course in any year results in the auditor forfeiting five thousand dollars of his state salary supplement each year until the course is completed. The content, cost, and dates of the courses must be determined by the department.

    (B)(1) The department, for reasonable cause, may excuse a county auditor from attending this course for no more than one year. If excused, the auditor does not forfeit five thousand dollars of his state salary supplement for that year.

       (2) The department may credit some or all of the training program hours towards the continuing education courses required by Section 12-39-15 in the year in which the training program is completed.

Renumber sections to conform.

Amend title to conform.

 

HARVEY PEELER for Committee.

 

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A bill

 

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 12-39-25 SO AS TO PROVIDE QUALIFICATIONS TO BE ELIGIBLE TO HOLD THE OFFICE OF COUNTY AUDITOR.

 

Be it enacted by the General Assembly of the State of South Carolina:

 

SECTION 1.  Chapter 39, Title 12 of the S.C. Code is amended by adding:

 

    Section 12-39-25.  In order to be eligible to serve or continue to serve as the county auditor, a person must:

    (1) be a citizen of the United States and of this State;

    (2) be a qualified elector of the applicable county;

    (3) have:

       (a) a four-year bachelor's degree in accounting, finance, or economics from an accredited post-secondary institution;

       (b) at least four years' experience:

           (i) in the field of accounting or auditing;

           (ii) as an employee in an auditor office in this state; or

           (iii) as an auditor in this state; and

       (c) for an appointed auditor, a person must comply with any county requirements not conflicting with the qualifications in this section and the Constitution of South Carolina.

 

SECTION 2.  This act takes effect upon approval by the Governor.

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