Current Status Introducing Body:Senate Bill Number:1301 Primary Sponsor:Williams Committee Number:30 Type of Legislation:GB Subject:County treasurer, improperly drawn orders Residing Body:House Current Committee:Ways and Means Companion Bill Number:4417 Computer Document Number:JIC/6116.HC Introduced Date:Feb 18, 1992 Last History Body:House Last History Date:Apr 23, 1992 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Williams Type of Legislation:General Bill
Bill Body Date Action Description CMN
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1301 House Apr 23, 1992 Introduced, read first time, 30
referred to Committee
1301 Senate Apr 22, 1992 Read third time, sent to House
1301 Senate Apr 21, 1992 Read second time
1301 Senate Apr 15, 1992 Committee Report: Favorable 06
1301 Senate Feb 18, 1992 Introduced, read first time, 06
referred to Committee
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COMMITTEE REPORT
April 15, 1992
S. 1301
S. Printed 4/15/92--S.
Read the first time February 18, 1992.
To whom was referred a Bill (S. 1301), 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:
JOHN DRUMMOND, for Committee.
1. Estimated Cost to State-First Year $-0-
2. Estimated Cost to State-Annually
Thereafter $-0-
S. 1301, if enacted, would repeal Sections 4-13-110 and 11-3-180 of the South Carolina Code of Laws, 1976. Section 4-13-110 provided for a penalty to a county treasurer who paid improperly drawn orders. Since Home Rule, budgets are passed by county councils, the counties receive property taxes and must provide for their own audits. Prior to Home Rule, the Comptroller General was given the responsibility to monitor these functions. Section 11-3-180 provided that the Comptroller General prescribe the form of accounting for local governments. Since Section 11-3-180 was enacted, subsequent legislation has shifted authority for audits and accounting systems to county councils.
There would be no cost to the State's General Fund if these sections are repealed. In addition, there would be no impact to the counties since they are presently responsible for the functions that are referenced above.
Prepared By: Approved By:
K. Earle Powell Michael L. Shealy
State Budget Analyst State Budget Division
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.