Provided, Further, That the Department of Highways and Public Transportation may sell any materials, supplies, or equipment classified as obsolete, surplus, or junk for which the Department has no further need, or offer same for trade-in in the purchase of new materials or equipment. All such sales of obsolete, surplus or junk materials or equipment by the Department shall be at public auction, unless the Department deems another sales method is more advantageous, with the approval of General Services, not less than ten days after having been advertised in a newspaper of statewide circulation at least once. The Department may reserve the right to reject any or all bids. Items having a value of less than one hundred dollars may be disposed of by sale in the most advantageous way to the Department, and the Department may make negotiated sales of surplus materials, equipment and supplies to county, State, and municipal agencies on a mutually agreed upon basis. All proceeds from the sale of such obsolete, surplus or junk material, supplies, and equipment shall be credited to the Highway and Public Transportation Fund. Provided, Further, That the Department of Highways and Public Transportation is authorized to publish, in the interest of employee relations, a periodical devoted to Department operations and related activities. Such publication shall be for free distribution to Department personnel and other interested citizens. The cost of publishing and distributing such periodical shall be paid from the Highway and Public Transportation Fund. Such periodical shall be mailed only to those persons who request it in writing and a record of each request shall be maintained by the Department. Provided, Further, That members of the Department of Highways and Public Transportation Commission shall receive such per diem, subsistence and mileage for each official meeting as is provided by law for members of boards, commissions and committees. Provided, Further, That it is the intent of the General Assembly that in accordance with Section 12-27-400, the expenditure of funds known as 'C' construction funds shall have the approval of a majority of the House delegation members and the Senator of the senatorial district in which the expenditures are to be made, and any changes made by the district highway commissioner to the original plan of expenditures are subject to a second approval by a majority of the House delegation members and the senator of the senatorial district. Provided, Further, That the Department Commission may transfer funds appropriated to this Section from one line item to another as the needs demand without permission from the Budget and Control Board. Provided, Further, That the Department of Highways and Public Transportation shall, subject to the approval of a majority of the Beaufort County Legislative Delegation, expend 'C' funds allocated to Beaufort County and other available funds for the construction of a bicycle safety path from the Marine Corps Air Station in Beaufort to the United States Marine Corps Housing Development in Laurel Bay. Provided, Further, That additional powers are conferred upon the committee created in Section 18(A) of Act 177 of 1981, to review the budgeting process of the Department of Highways and Public Transportation. Based upon its review of the budgeting process, the committee shall annually report to the General Assembly its recommendations as to needed legislation relating to the process. The expenses of the committee shall be paid from the approved accounts of the House and Senate. Provided, Further, That the Department shall include in each mailing of vehicle registration renewal cards a Wildlife magazine subscription form provided by the Department of Wildlife and Marine Resources. Provided, Further, That if the Department of Highways and Public Transportation decides to use postcards in the mailing of vehicle registration renewal cards or reminders, this proviso does not apply. Provided, Further, That the Department of Highways and Public Transportation is authorized to issue a temporary driver's license or identification card without a laminated colored photograph of the licensee, for a period not to exceed twelve months. The applicant and licensee must comply with provisions of law as set forth in Chapter 1 of Title 56 of the South Carolina Code of Laws, as amended, and such license shall expire no later than the last day of the month one year from the date of issuance or such time as indicated by the Department. The fee for such temporary license or identification card shall be one dollar. Provided, Further, That the Department of Highways and Public Transportation shall have the authority with approval of the Attorney General to employ, within existing authorized positions, necessary legal and support staff to represent the Department in legal matters, including condemnation proceedings and other litigation; such representation shall be under the jurisdiction and control of the Attorney General. Provided, Further, That the Department of Highways and Public Transportation shall continue to collect the casual sales tax as contained in the contractual agreement between the Tax Commission and the Department and the State Treasurer is authorized to reimburse the Department on a monthly basis for the actual cost of collecting the casual sales tax and such reimbursement shall be paid from revenues generated by the casual sales tax. Provided, Further, That 'C' Fund money authorized for stone on country roads may be used in any county regardless of the present 10% unpaved limit. Provided, Further, That the Department of Highways and Public Transportation shall expend 'C' Funds allocated to Charleston County to assist in the design of highway facilities to act as emergency highway routes from the sea islands to the mainland. Furthermore, the Department shall accept gifts from individuals or corporate entities to assist in the design of these emergency highway routes. All 'C' Funds expended and gifts accepted for this purpose shall be subject to the approval of a majority of the Charleston County Legislative Delegation. 'C' Funds may also be used in Charleston County to construct roads including grading and drainage in areas to provide access from the Bees Ferry Road and areas of Highway 61 to Mark Clark Expressway and to provide emergency and reasonable access to the Highway 61 area to protect the scenic beauty of the road. Provided, Further, That the Department shall by use of its funds, in coordination with the Charleston Area Transportation Study Policy Committee, develop plans and specifications and implement a comprehensive project to prevent ship collisions with the bridges over the Cooper and Wando Rivers and to provide emergency advance notification to vehicles of any such impending collision. This project shall be completed by June 30, 1985. Provided, Further, That all revenue generated from the sale of the South Carolina Wildlife magazine and by-product revenues used to support the South Carolina Wildlife magazine, shall be retained by the Wildlife and Marine Resources Department and used solely for the support of the South Carolina Wildlife magazine. SECTION 120 Recapitulation Sec. Legislative Department: 3A. The Senate $ 5,337,820 $ 5,337,820 3B. House of Representatives 6,993,429 6,993,429 3C. Special Services for Both Houses 353,619 353,619 3D. Codification of Laws and Legislative Council 1,614,422 1,604,422 3E. Legislative Printing & Information 2,440,231 2,440,231 3F. Legislative Audit Council 848,750 848,750 3G. Legislative Information Systems 874,681 874,681 3H. State Reorganization Commission 693,755 693,755 3K. Joint Legislative Committees K 1. Membership Research Committee 114,567 114,567 K 2. Committee on Energy 136,200 136,200 K 3. Appropriations Review 274,588 274,588 K 4. Committee on Health Care Planning 155,103 155,103 K 5. Alcohol & Drug Abuse 26,100 26,100 K 6. State Bidding Practices 5,349 5,349 K 7. Tobacco Advisory 8,101 8,101 K 8. Education Study 24,587 24,587 K 9. Textile Study 11,193 11,193 K10. State Employees Employment 10,223 10,223 K11. Handicapped 9,540 9,540 K12. Insurance Laws & Auto Liability 70,097 70,097 K13. Workers Compensation Study 34,041 34,041 K14. Public Transportation Study 8,641 8,641 K15. Aging Study 34,223 34,223 K16. Consumer Affairs 9,000 9,000 K17. Agriculture Study 12,000 12,000 K18. Water Resources 2,385 2,385 K19. Catawba Indian Commission 15,741 15,741 K20. Mental Health & Retardation 48,671 48,671 K21. Tourism & Trade 32,245 32,245 K22. Social Services Advisory 14,539 14,539 K23. Continuing Committee on Retirement Systems 12,954 12,954 K24. Tax Study Commission 48,850 48,850 K25. Children's Study 197,537 197,537 K26. Crime Study 3,148 3,148 K27. Internal Security 5,000 5,000 --------- ------------ Total Legislative Department $ 20,481,330 $ 20,471,330 SEC. 4. Judicial Department $ 19,189,600 $ 19,189,600 --------- ------------ Total Judicial Department $ 19,189,600 $ 19,189,600 Executive & Administrative Division: SEC. 5. Governor's Office: 5A. Executive Control of State $ 911,463 $ 911,463 5B. State Law Enforcement Division 13,704,279 12,750,779 5C. Executive Policy & Programs 103,125,538 5,263,464 5D. Mansion & Grounds 188,863 188,863 SEC. 6. Lieutenant Governor's Office 180,514 180,514 SEC. 7. Secretary of State's Office 733,980 733,980 SEC. 8. Comptroller General's Office 4,196,204 4,196,204 SEC. 9. State Treasurer's Office 2,040,126 2,040,126 SEC. 10. Attorney General's Office 10,413,685 10,413,685 SEC. 11. Commission on Appellate Defense 533,057 533,057 SEC. 11A. South Carolina Sentencing & Guidelines Commission 157,566 157,566 SEC. 12. Adjutant General's Office 6,789,822 3,153,094 SEC. 12A. South Carolina State Guard 73,776 73,776 SEC. 13. State Election Commission 1,276,590 1,176,590 SEC. 14. Budget & Control Board: 14A. Office of Executive Director 3,496,511 3,196,867 14B. Budget Division 3,117,559 2,765,559 14C. Research & Statistical Services Division 2,396,580 1,928,061 14D. Information Resources Management 19,550,345 2,258,254 14E. General Services Division 18,039,278 4,330,482 14F. State Fire Marshal 1,681,991 1,666,991 14G. Motor Vehicle Management Division 3,232,417 232,784 14H. State Personnel Division 4,425,036 2,557,134 14I. Local Government Division 5,114,805 5,114,805 14J. State Auditor 2,725,924 2,725,924 14K. Retirement Division 3,008,551 ......... 14L. Employee Benefits 60,045,267 60,045,267 --------- ------------ Total Executive & Administration Division $ 271,159,727 $ 128,595,289 Educational Division: SEC. 15. Commission on Higher Education $ 3,184,768 $ 3,184,768 SEC. 16. Higher Education Tuition Grants Committee 13,775,259 13,126,584 SEC. 17. The Citadel 27,142,024 11,006,059 SEC. 18. Clemson University (Educational & General) 126,441,270 52,428,171 SEC. 19. College of Charleston 30,735,020 14,942,773 SEC. 20. Francis Marion College 12,575,234 7,842,245 SEC. 21. Lander College 11,010,495 5,867,513 SEC. 22. S. C. State College 29,364,567 16,453,448 SEC. 23. University of South Carolina: SEC. 23A. USC--Columbia Campus 177,455,977 84,104,486 23B. USC--Medical School 12,875,098 10,618,844 23C. USC--Aiken Campus 7,178,413 4,463,413 23D. USC--Coastal Carolina Campus 9,594,266 5,868,581 23E. USC--Spartanburg Campus 9,945,436 5,864,906 23F. USC--Beaufort Campus 1,373,478 828,384 23G. USC--Lancaster Campus 2,782,872 1,547,072 23H. USC--Salkehatchie Campus 1,574,581 853,446 23I. USC--Sumter Campus 3,295,121 1,892,003 23J. USC--Union Campus 1,009,905 599,742 SEC. 24. Winthrop College 31,593,072 14,528,800 SEC. 25. Medical University of S. C. 25A. Medical University of S. C. 89,949,223 60,436,223 25B. Medical University of S. C. Hospital 89,051,238 9,000,000 25C. S. C. Consortium of Community Teaching Hospitals 12,868,406 12,418,406 25D. Charleston Higher Education Consortium 315,282 190,282 SEC. 26. Advisory Council Vocational & Technical Education 161,284 37,286 SEC. 27. State Board for Technical & Comprehensive Education 127,514,560 69,120,484 SEC. 28. State Education Department 1,243,667,693 852,508,991 SEC. 29. Educational Television Commission 18,713,988 13,876,876 SEC. 30. Wil Lou Gray Opportunity School 2,273,229 1,806,420 SEC. 31. Vocational Rehabilitation 43,854,437 11,477,809 SEC. 32. School for the Deaf & the Blind 8,289,921 7,623,335 SEC. 33. Department of Archives & History 3,924,935 2,954,848 SEC. 34. Confederate Relic Room 141,421 141,421 SEC. 35. S. C. State Library 5,422,442 4,573,963 SEC. 36. S. C. Arts Commission 3,117,917 1,857,856 SEC. 37. State Museum Commission 864,920 772,342 --------- ------------ Total Educational Division $ 2,163,037,752 $ 1,304,817,780 Health Division: Sec. 38. Department of Health & Environmental Control $ 157,648,773 $ 63,547,291 SEC. 39. Department of Mental Health 126,382,646 95,622,362 SEC. 40. Department of Mental Retardation 101,543,803 54,591,242 SEC. 41. S. C. Commission on Alcohol & Drug Abuse 7,788,850 4,902,973 --------- ------------ Total Health Division $ 393,364,072 $ 218,663,868 Social Rehabilitation Services Division: SEC. 42. Department of Social Services $ 869,064,795 $ 147,875,638 SEC. 43. John de la Howe School 1,938,312 1,671,852 SEC. 44. Advisory Board for Review of Foster Care of Children 450,810 450,810 SEC. 45. Children's Bureau 1,079,091 1,023,563 SEC. 46. Commission for the Blind 4,595,215 2,531,322 SEC. 47. Commission on Aging 12,172,530 1,459,874 SEC. 48. State Housing Authority 13,650,789 416,267 SEC. 49. S. C. Commission on Human Affairs 1,388,517 1,128,517 SEC. 50. Department of Veterans Affairs 1,036,670 1,036,670 SEC. 51. Commission on Women 58,343 57,543 --------- ------------ Total Social Rehabilitation Services Division $ 905,435,072 $ 157,652,056 Correctional Division: SEC. 52. Department of Corrections $ 91,778,212 $ 79,376,472 SEC. 53. Paroles & Community Corrections 10,096,019 9,744,606 SEC. 54. Department of Youth Services 23,817,663 21,530,082 SEC. 55. Law Enforcement Training Council 3,707,227 ........... SEC. 56. Law Officers Hall of Fame Committee 161,522 ........... --------- ------------ Total Correctional Division $ 129,560,643 $ 110,651,160 Conservation, Natural Resources & Development Division: SEC. 57. Water Resources Commission $ 2,210,034 $ 1,840,283 SEC. 58. State Land Resources Conservation Commission 2,557,617 2,195,72 SEC. 59. State Forestry Commission 14,366,011 11,448,925 SEC. 60. Department of Agriculture 8,029,909 4,842,438 SEC. 61. Family Farm Development Authority 200,000 137,000 SEC. 62. Clemson University--Public Service Activities 47,142,735 28,575,293 SEC. 63. Wildlife & Marine Resources Department 28,081,068 13,460,432 SEC. 64. Coastal Council 1,571,421 871,421 SEC. 65. Sea Grants Consortium 1,405,238 370,452 SEC. 66. Department of Parks, Recreation & Tourism 20,091,590 8,193,930 SEC. 67. State Development Board 4,673,400 4,673,400 SEC. 67A. Jobs--Economic Development Authority 6,351,580 132,243 SEC. 68. Patriots Point Development Authority 1,608,068 346,425 SEC. 69. Clarks Hill-Russell Authority of S.C. 154,028 154,028 SEC. 70. Old Exchange Building Commission 263,416 88,207 --------- ------------ Total Conservation, Natural Resources & Development Division $ 138,706,145 $ 77,330,199 Regulatory Division: SEC. 71. Public Service Commission $ 5,188,127 $ 4,800,719 SEC. 72. Industrial Commission 2,482,767 2,441,967 SEC. 73. State Workers' Compensation Fund 1,419,667 110,000 SEC. 74. Second Injury Fund 402,442 ........... SEC. 75. Department of Insurance 4,080,230 4,080,230 SEC. 76. Financial Institutions Board: 76A. Administration Division 19,270 19,270 76B. Bank Examining Division 783,177 783,177 76C. Consumer Finance Division 315,633 315,633 SEC. 77. Department of Consumer Affairs 1,309,519 1,307,019 SEC. 78. State Dairy Commission 282,590 282,590 SEC. 79. Department of Labor 3,853,720 2,519,872 SEC. 80. State Tax Commission 19,396,770 19,330,770 SEC. 81. Alcoholic Beverage Control Commission 2,421,862 2,354,862 SEC. 82. State Ethics Commission 143,024 143,024 SEC. 83. Employment Security Commission 42,616,876 115,104 SEC. 84. Board of Accountancy 225,216 225,216 SEC. 85. Board of Architectural Examiners 168,060 168,060 SEC. 86. Auctioneers' Commission 88,208 88,208 SEC. 87. Board of Barber Examiners 126,157 126,157 SEC. 88. Cemetery Board 2,562 2,562 SEC. 89. Board of Chiropractic Examiners 51,381 51,381 SEC. 90. Contractors Licensing Board 240,316 240,316 SEC. 91. Board of Cosmetology 301,190 301,190 SEC. 92. Board of Dentistry 135,161 135,161 SEC. 93. Board of Engineers and Land Surveyors 225,220 225,220 SEC. 94. Board of Certification of Environmental Systems Operators 116,456 116,456 SEC. 95. Board of Registration of Foresters 5,351 5,351 SEC. 96. Board of Funeral Service 57,658 57,658 SEC. 97. Board of Medical Examiners 448,603 448,603 SEC. 98. Board of Nursing 473,273 473,273 SEC. 99. Board of Examiners for Nursing Home Administrators 48,741 48,741 SEC.100. Board of Occupational Therapy 2,378 2,378 SEC.101. Board of Examiners in Opticianry 13,950 13,950 SEC.102. Board of Examiners in Optometry 26,385 26,385 SEC.103. The Board of Pharmacy 162,052 162,052 SEC.104. Board of Physical Therapy Examiners 21,207 21,207 SEC.105. Board of Podiatry Examiners 1,044 1,044 SEC.106. Board of Examiners in Psychology 9,375 9,375 SEC.107. Real Estate Commission 834,287 834,287 SEC.108. Residential Home Builders Commission 349,884 349,884 SEC.109. Board of Examiners for Registered Sanitarians 9,375 9,375 SEC.110. Board of Social Workers Registration 4,930 4,930 SEC.111. Board of Examiners for Speech, Pathology & Audiology 10,456 10,456 SEC.112. Board of Veterinary Medical Examiners 21,213 21,213 --------- ------------ Total Regulatory Division $ 88,889,345 $ 42,777,908 Transportation Division: $ 2,456,424 $ 2,283,309 SEC.114. D H & P T--Interagency Council on Public Trans. 768,576 685,361 Total Transportation Division $ 3,225,000 $ 2,968,670 SEC.115. Debt Service $ 108,618,119 $ 108,618,113 --------- ------------ Total Debt Service $ 108,618,119 $ 108,618,113 Miscellaneous Division: SEC.116. Miscellaneous $ 274,172 $ 274,172 SEC.117. Dues and Contributions 104,687 104,687 SEC.118. Aid to Subdivisions 157,049,248 157,049,248 --------- ------------ Total Miscellaneous Division $ 157,428,107 $ 157,428,107 Highway Department: SEC.119. Department of Highways and Public Transportation $ 446,010,122 $ 600,000 --------- ------------ Total Highway Department $ 446,010,122 $ 600,000 --------- ------------ GRAND TOTAL $ 4,845,105,034 $ 2,349,764,034 =========== =========== Appropriated General Funds $ 2,349,764,086 Federal Funds 1,424,452,117 Other Funds 1,070,888,831 --------- ------------ Total $ 4,845,105,034 =========== =========== SECTION 121 ESTIMATE OF GENERAL, SCHOOL, HIGHWAY AND EDUCATIONAL IMPROVEMENT ACT REVENUE Fiscal Year 1984-85 Estimated Revenue Retail Sales Tax $ 849,498,280 Income Tax: 150,000 Individual 899,150,000 Corporation 150,000,000 Total Income and Sales $ 1,898,648,280 All Other Revenue: Admissions Tax $ 5,750,000 Aircraft Tax 190,000 Alcoholic Liquor Tax 43,340,000 Bank Tax 5,300,000 Beer and Wine Tax 60,000,000 Business License Tax 30,500,000 Cable Television Fees 7,500 Coin-Operated Device Tax 6,300,000 Commercial Nuclear Waste Tax 4,800,000 Contractors License Tax 750,000 Corporation License Tax 20,000,000 Department of Agriculture 5,457,300 Department of Supported Appropriations 8,443,409 Documentary Tax 14,500,000 Earned on Investments 45,898,000 Electric Power Tax 13,800,000 Estate Tax 14,800,000 Fertilizer Inspection Tax 240,000 Gasoline Tax--Counties 15,500,000 Gift Tax 53,201,700 Insurance Tax 17,223,076 Miscellaneous Departmental Revenue 17,223,076 Motor Transport Fees 5,762,500 Private Car Lines Tax 1,225,000 Public Service Assessment 4,738,200 Public Service Authority 1,700,000 Retailers License Tax 4,500,000 Savings & Loan Association Tax 1,500,000 Soft Drinks Tax 15,940,000 Workers' Compensation Insurance Tax 9,100,000 ------------ Total All Other Revenue $ 411,416,685 Total Regular Sources $ 2,310,064,965 Miscellaneous Sources: Circuit & Family Court Fines $ 1,377,622 Debt Service Transfers 18,062,139 Earned Funds 3,000,000 Housing Authority Reimbursement 374,058 Indirect Cost Recoveries 14,914,056 Mental Health Fees 3,800,000 Health Insurance Reserve Fund Transfer 26,716,572 Parole and Probation Supervision Fees 1,900,000 Unclaimed Property Fund Transfer 500,000 Waste Treatment Loan Repayment 400,000 General Revenue Sharing 700,000 ------------ Total Miscellaneous Sources $ 71,744,447 ------------ Total Regular and Miscellaneous Revenue $2,381,809,412 Reserve Fund Transfers Education Improvement Transfer Transfer to Income Tax Credit 32,000,000 ------------ Total General and School Revenue $ 2,349,809,412 ------------ Total Highway Revenue $ 299,492,404 Education Improvement Fund: 1% Retail Sales Tax $ 215,900,000 Transfer to Income Tax Credit Commercial Nuclear Waste Tax Transfer From General Fund Earned on Investments 2,000,000 ------------ Total Education Improvement Fund $ 217,900,000 ------------ Total General, School, Highway and EIA Revenue $ 2,817,201,816 =========== SEC. 122. The expenditure of money appropriated in this Act shall be by warrant requisitions directed to the Comptroller General. Upon receipt of the requisition, accompanied by invoices or other satisfactory evidence of the propriety of the payment, and itemized according to standard budget classifications, the Comptroller General shall issue his warrant on the State Treasurer to the payee designated in the requisition. Provided, However, That upon approval and designation by the State Budget and Control Board, state institutions may requisition funds in favor of their own treasurer, itemized only to the extent of the purpose of the appropriation as expressed in this Act, and may deposit such funds in the name of the institution, in such bank or banking institutions as shall be designated by the State Treasurer, and disburse same by check to meet the purposes of the appropriation, but strict account shall be kept of all such expenditures according to standard budget classifications. All money shall be drawn only when actually owing and due. Provided, Further, That the Comptroller General shall establish rules and regulations for the uniform reimbursement, remittance and transfers of funds to the General Fund of the State required by law. SEC. 123. During the Fiscal Year 1984-85, student fees at the State institutions of higher learning shall be fixed by the respective Boards of Trustees as follows: (1) Fees applicable to student housing, dining halls, student health service, laundries and all other personal subsistence expenses shall be sufficient to fully cover the total direct operating and capital expenses of providing such facilities and services over their expected useful life. (2) Student Activity Fees may be fixed at such rates as the respective Boards shall deem reasonable and necessary. SEC. 124. The University of South Carolina, Clemson University, the Medical University of S. C. (including the Medical University Hospital), The Citadel, Winthrop College, S. C. State College, Francis Marion College, College of Charleston, Lander College and the Wil Lou Gray Opportunity School shall remit all revenues and income, collected at the respective institutions, to the State Treasurer according to the terms of Section 1 of this Act, but all such revenues or income so collected, except fees received as regular term tuition, matriculation, and registration, shall be carried in a special continuing account by the State Treasurer, to the credit of the respective institutions, and may be requisitioned by said institutions, in the manner prescribed in Section 122 of this Act, and expended to fulfill the purpose for which such fees or income were levied, but no part of such income shall be used for permanent improvements without the express written approval of the State Budget and Control Board and the Joint Legislative Capital Bond Review Committee; and it is further required that no such fee or income shall be charged in excess of the amount that is necessary to supply the service, or fulfill the purpose for which such fee or income was charged. Provided, Further, That notwithstanding other provisions of this act, funds at State Institutions of Higher Learning derived wholly from athletic or other student contests, from the activities of student organizations, and from the operations of canteens and bookstores, and from approved Private Practice plans may be retained at the institution and expended by the respective institutions only in accord with policies established by the institution's Board of Trustees. Such funds shall be audited annually by the State but the provisions of this Act concerning unclassified personnel compensation, travel, equipment purchases and other purchasing regulations shall not apply to the use of these funds. SEC. 125. That if necessary the board of trustees of State institutions of higher learning may limit the admission of students upon the basis of scholarship standing. Provided, Further, That no State scholarships shall be granted by State institutions of higher learning, namely: The University of South Carolina, Clemson University, The Citadel, Winthrop College, S. C. State College, Francis Marion College, the College of Charleston and Lander College. Provided, Further, That this section does not apply to funds allocated to the institutions for the purpose of implementing the South Carolina Plan for Equity and Equal Opportunity in the Public Colleges and Universities. SEC. 126. The Boards of Trustees of the University of South Carolina, Clemson University, The Citadel, Winthrop College, S. C. State College, Francis Marion College, the College of Charleston, and Lander College, are hereby authorized to abate the tuition fee charged at these institutions to the extent of Fifty ($50.00) Dollars to the winner of the American Legion High School Oratorical Contest and to the Governor of Boy's State and to the highest ranking student in the State in the annual National Science Talent Search and to the Governor of Girls' State; and said abatements to be for four (4) years in each instance. As to the winner of the American Legion High School Oratorical Contest and the Governor of Boys' State, the abatement shall be granted only when the American Legion, Department of South Carolina, shall have contributed a like amount per year. The abatement of tuition herein provided is for the purpose of furnishing a scholarship of One Hundred ($100.00) Dollars per year to the winners of the above contests, the State of South Carolina and the American Legion, Department of South Carolina, co-operating on an equal basis in providing these scholarships. SEC. 127. Notwithstanding any other provisions of this Act, funds at Technical Education Colleges derived wholly from the activities of student organizations and from the operations of canteens and bookstores may be retained by the college and expended only in accord with policies established by the respective college's Area Commission and approved by the State Board for Technical and Comprehensive Education. SEC. 128. As far as practicable all departments, institutions, and agencies of the State are hereby directed to budget and allocate the appropriations herein made to them as quarterly allocations so as to provide for operation on uniform standards throughout the fiscal year and in order to avoid a deficiency in such appropriations. It should be recognized that academic year calendars of state institutions will affect the uniformity of the receipt and distribution of funds during the years. The Budget and Control Board is authorized to require any agency, institutions or department to file a quarterly allocations plan and is further authorized to restrict the rate of expenditures of the agency, institution or department if the Board determines that a deficit may occur. Provided, Further, That the bonds of State officials violating the terms of this section shall be held liable therefor, unless the Budget and Control Board has been advised of, and officially recognizes the necessity for such deficit. SEC. 129. All Federal Funds received shall be deposited in the State Treasury, if not in conflict with Federal regulations, and withdrawn therefrom as needed, in the same manner as that provided for the disbursement of state funds. If it shall be determined that federal funds are not available for, or cannot be appropriately used in connection with, all or any part of any activity or program for which state funds are specifically appropriated in this Act to match Federal funds, the appropriated funds may not be expended and shall be returned to the General Fund, except upon specific written approval of the Budget and Control Board after review by the Joint Appropriations Review Committee. Provided, Further, That donations or contributions from sources other than the Federal Government, for use by any state agency, shall be deposited in the State Treasury, but in special accounts, and shall be withdrawn from the treasury as needed to fulfill the purposes and conditions of the said donations, or contributions, if specified, and, if not specified, as may be directed by the proper authorities of the department. Provided, Further, That the expenditure of funds by agencies of the State Government from sources other than General Fund appropriations shall be subject to the same limitations and provisions of law applicable to the expenditure of appropriated funds with respect to salaries wages or other compensation, travel expense, and other allowance or benefits for employees. SEC. 130. Provided, Further, That except as otherwise provided in this Act, all appropriations for compensation of State Employees shall be paid in twice-monthly installments to the person holding such position. In order to provide a regular and permanent schedule for payment of employees, it is hereby established that the payroll period shall begin on June 2, 1984, with the first pay period ending on June 16, 1984. The payroll period shall continue thereafter on a twice-monthly schedule as established by the Budget and Control Board. It is the intent of the General Assembly that this schedule, thus established, will continue from one fiscal year to another without interruption, on a twice monthly basis. The Budget and Control Board is authorized to approve any changes to this schedule where circumstances are deemed justifiable. Provided, Further, That the appropriated salaries for specified positions shall mean the maximum compensation for such position, and in any case where the head of any department can secure the services for a particular position or work at a lower rate than the salary specified in this Act authority for so doing is hereby given. Provided, Further, That no employee of any state department or institution shall be paid any compensation from any other department of the state government except with the approval of the State Budget and Control Board, and no employee of any department or institution shall be paid travel expenses by any other department or institution without approval of the agency by which he is regularly employed. Provided, Further, That the Comptroller General shall report, after June thirtieth of each year, to the House Ways and Means Committee and the Senate Finance Committee the names of all employees receiving dual compensation and the amounts received. SEC. 131. That salaries paid to officers and employees of, the State, including its several boards, commissions, and institutions shall be in full for all services rendered, and no perquisites of office or of employment shall be allowed in addition thereto, but such perquisites, commodities, services or other benefits shall be charged for at the prevailing local value and without the purpose or effect of increasing the compensation of said officer or employee. Provided, Further, That the charge for these items may be payroll deducted at the discretion of the Comptroller General or the chief financial officer at each agency maintaining its own payroll system. Provided, However, That this shall not apply to the Governor's Mansion, nor to guards at any of the State's penal institutions and nurses and attendants at the Department of Mental Health, and the Department of Mental Retardation, nor to the Superintendent and staff of John de la Howe School, nor to the cottage parents and staff of Wil Lou Gray Opportunity School, nor to the Directors of John G. Richards Campus, Willow Lane Campus, and the Reception and Evaluation Center at the Department of Youth Services. Provided, Further, That the Presidents of those State institutions of higher learning authorized to provide on-campus residential facilities for students may be permitted to occupy residences on the grounds of such institutions without charge. Provided, Further, That any state institution of higher learning may provide a housing allowance to the President in lieu of a residential facility, the amount to be approved by the Budget and Control Board. Provided, Further, That the following may be permitted to- occupy residences owned by the respective Departments without charge: the Commissioner of the Department of Corrections, the Farm Director, Farm Managers, and Specialists employed at the Wateree River Correctional Institution, Walden Correctional Institution, MacDougall Youth Correctional Center, and Givens Youth Correctional Center; the S. C. State Commission of Forestry fire tower operators, forestry aides, and caretaker at central headquarters; S. C. Wildlife and Marine Resources Department's Game Management Personnel, Fish Hatchery Superintendents, Lake Superintendent, and Fort Johnson Superintendent; the Department of Parks, Recreation and Tourism field personnel in the State Parks Division; the Agricultural Aide at the Department of Youth Services Farm; Director of Wil Lou Gray Opportunity School; President of the School for the Deaf and Blind; and house parents for the Commission for the Blind; Director of the Physical Plant at Winthrop College and Farm Superintendent at Winthrop College. Except in the case of elected officials, the fair market rental value of any residence furnished to a State Employee shall be reported by the State Agency furnishing the residence to the State Auditor and the Joint Legislative Committee on Personal Service Financing and Budgeting by October 1,1984. Provided, Further, That all salaries paid by departments and institutions shall be in accord with a uniform classification and compensation plan, approved by the Budget and Control Board, applicable to all personnel of the State Government whose compensation is not specifically fixed in this act. Such plan shall include all employees regardless of the source of funds from which payment for personal service is drawn. Provided, However, That academic personnel of the institutions of higher learning and other individual or group of positions that cannot practically be covered by the plan may be excluded therefrom but their compensations shall, nevertheless, be subject to approval by the Budget and Control Board. Provided, Further, That salary appropriations for employees fixed in this Act shall be in full for all services rendered, and no supplements from other sources shall be permitted or approved by the State Budget and Control Board. Provided, Further, That with the exception of travel and subsistence, legislative study committees shall not compensate any person who is otherwise employed as a full-time state employee. Provided, Further, That salaries of the heads of all agencies of the State Government shall be specifically fixed in this Act and no salary shall be paid any agency head whose salary is not so fixed. Provided, Further, That the source of compensation for any position in the State Government shall not be changed without approval of the Budget and Control Board. SEC. 132. Provided, That each organization receiving a contribution in this act shall render to the Budget and Control Board by November 1 of the fiscal year in which funds are received, an accounting of how the State funds will be spent, a copy of the adopted budget for the current year, and also a copy of the organization's most recent operating financial statement. Provided, Further, That the funds appropriated in this Act for contributions shall not be expended until the required financial statements are filed with the Budget and Control Board. Provided, Further, That no funds in this Act shall be disbursed to organizations or purposes which practice discrimination against persons by virtue of race, creed, color or national origin. Provided, Further, That the State Auditor shall review and audit, if necessary, the financial structure and activities of each organization receiving contributions in this Act and make a report to the General Assembly of such review and/or audit, when requested to do so by the Budget and Control Board. SEC. 133. Travel and subsistence expenses, whether paid from State appropriated, Federal, local or other funds, shall be allowed in accordance with the following provisions: A. Unless otherwise provided in paragraphs B through H of this section, all employees of the State of South Carolina or any agency thereof including employees and members of the governing bodies of each technical education center while traveling on the business of the State shall, upon presentation of a paid receipt, be allowed reimbursement for actual expenses incurred for lodging. The employee shall also be reimbursed for the actual expenses incurred in the obtaining of meals except that such costs shall not exceed $18 per day, except in urban areas outside of South Carolina with populations in excess of 250,000 in which case the maximum daily reimbursement for meals shall not exceed $30. It shall be the responsibility of the agency head to monitor the charges for lodging which might be claimed by his employees in order to determine that such charges are reasonable, taking into consideration location, purpose of travel or other extenuating circumstances. The provisions of this item shall not apply to Section 42-3-40 of the 1976 Code. B. That employees of the State, when traveling outside the United States, Canada, and Puerto Rico upon promotional business for the State of South Carolina shall be entitled to actual expenses for both food and lodging. C. The Governor, Lieutenant Governor, Secretary of State Comptroller General, Attorney General, State Treasurer Adjutant General, Superintendent of Education and the Commissioner of Agriculture shall be reimbursed actual expenses for subsistence. D. Non-legislative members of committees appointed pursuant to Acts and Resolutions of the General Assembly whose membership consists solely of members of the General Assembly or members of the General Assembly and other personnel who are not employees of the State of South Carolina shall be allowed subsistence expenses of $35 per day while traveling on official business. Members of such committees may opt to receive actual expenses incurred for lodging and actual expenses incurred in the obtaining of meals in lieu of the allowable subsistence expense. E. Members of the State Boards, Commissions, or Committees whose duties are not full-time and who are paid on a per diem basis, shall be allowed reimbursement for actual expenses incurred at the rates provided in Paragraph A and I of this Section while away from their places of residence on official business of the State. One person accompanying a handicapped member of a State Board, Commission, or Committee on official business of the State shall be allowed the same reimbursement for actual expenses incurred at the rates provided Paragraph A through I of this Section. F. No subsistence reimbursement shall be allowed to a Justice of the Supreme Court or Judge of the Court of Appeals while traveling in the county of his official residence. When traveling on official business of said court within 50 miles outside the county of his official residence, a Supreme Court Justice and a Judge of the Court of Appeals shall be allowed subsistence expenses in the amount of $35 per day plus such mileage allowance for travel as is provided for other employees of the State. When traveling on official business of said Court 50 or more miles outside the county of his official residence, each Justice and Judge of the Court of Appeals shall be allowed subsistence expenses in the amount as provided in this Act for members of the General Assembly plus such mileage allowance for travel as is provided for other employees of the State. The Chief Justice, or such other person as he designates, while attending the Conference of Chief Justices and one member of the Supreme Court while attending the National Convention of Appellate Court Judges, and three; Circuit Judges while attending the National Convention of State Trial Judges shall be allowed actual subsistence and travel expenses. Upon approval of the Chief Justice, Supreme Court Justices, Judges of the Court of Appeals, Circuit Judges, and incurred for all other official business requiring out-of-state expenses at the rate provided in paragraph A of this section. G. No subsistence reimbursements shall be allowed to a Circuit Judge or a Family Court Judge while holding court; within the county in which he resides. While holding court or on other official business without the county in which he resides but within his circuit, a Circuit Court Judge or Family Court Judge shall be entitled to a subsistence allowance in the amount of $35 per day. While holding court or on other official business outside his circuit, a Circuit Court or Family Court Judge shall be entitled to a subsistence allowance in the amount as provided in this Act for members of the General Assembly. H. Any retired Justice, Circuit Court Judge or Family Court Judge appointed by the Supreme Court to serve as a Special Circuit Judge, Family Court Judge, Appeals Court Judge, or Acting Associate Justice shall serve without pay but shall receive the same allowance for subsistence, expenses, and mileage as provided in Part I for Circuit Court Judges. I. No expense shall be allowed an employee either at his place of residence or at the official headquarters of the agency by which he is employed except as provided in paragraph E, of this section. When an employee is assigned to work a particular territory or district, and such territory or district and his official headquarters are in different localities or sections of the State, expenses may be allowed for the necessary travel to his official headquarters. Provided, However, That the members of the Industrial Commission, Public Service Commission and the Employment Security Commission may be reimbursed at the regular mileage rate of one round trip each week from their respective homes to Columbia. No subsistence reimbursement shall be allowed to a member of the Industrial Commission, Public Service Commission or the Employment Security Commission while traveling in the county of his official residence. When traveling on official business of the Commission within 50 miles outside the county of his official residence, a member of the Industrial Commission, Public Service Commission or the Employment Security Commission shall be allowed subsistence expenses in the amount of $35 per day. When traveling on official business of the Commission 50 or more miles outside the county of his official residence, each member shall be allowed a subsistence expense in the amount of $50 per day except that members of the Employment Security Commission shall receive a subsistence allowance as provided in this Act for members of the General Assembly. J. When an employee of the State shall use his or her personal automobile in traveling on necessary official business, a charge of 20.5 cents per mile will be allowed for the use of such automobile and the employee shall bear the expense of supplies and upkeep thereof. Provided, However, That whenever State provided motor pool vehicles are reasonably available and an employee of the State shall request for his own benefit to use his or her personal vehicle in traveling on necessary official business, a charge of 20 cents per mile will be allocated for the use of such vehicle and the employee shall bear the expense of supplies and up keep thereof. When such travel is by a State-owned automobile, the State shall bear the expense of supplies and upkeep thereof but no mileage will be allowed. Agencies are requested to effect a reduction in the number of miles traveled to provide necessary funds for the essential travel. Provided, Further, That in traveling on the business of the State, employees are required to use the most economical mode of transportation, due consideration being given to urgency, schedules and like factors. K. That a State agency may advance travel and subsistence expense monies to employees of that agency for the financing of ordinary and necessary travel required in the conducting of the business of the agency. The Budget and Control Board is directed to develop and publish rules and regulations pertaining to the advancing of travel expenses and no State agency shall make such advances except under the rules and regulations as published. Provided, Further, That all advances for travel and subsistence monies shall be repaid to the agency within thirty (30) days after the end of the trip or by the end of the fiscal year, whichever comes first. L. That the State institutions of higher learning are authorized to reimburse reasonable relocation expenses for new employees when such reimbursements are considered by the agency head to be essential to successful recruitment of professionally competent staff members. M. The State Budget and Control Board is authorized to promulgate and publish rules and regulations governing travel and subsistence payments. SEC. 134. That the per diem allowance of all boards, commissions and committees shall be at the rate of Thirty-five ($35) Dollars per day. Provided, Further, That no full-time officer or employee of the State shall draw any per diem allowance for service on such boards, commissions or committees. SEC. 135. In addition to the powers and duties devolved upon the Budget and Control Board by the 1976 Code of Laws of this State, the said Board is hereby given full power and authority to make surveys, studies, and examinations of departments, institutions, and agencies of this State, as well as its programs, so as to determine whether a proper system of accounting is maintained in such departments, institutions, commissions, and agencies, and to require and enforce the adoption of such policies as are deemed necessary to accomplish these purposes; and to survey, appraise, examine and inspect, and determine the true conditions of all property of the State, and what may be necessary to protect it against fire hazard or deterioration, and to conserve its use for State purposes, and to make and issue and to enforce all necessary, needful, and convenient rules and regulations for the enforcement of this provision and to approve the destruction or disposal of records of no value to the State. Provided, Further, That the State Budget and Control Board may require that all plans and specifications for permanent improvements of any nature by any State department or institution shall be submitted to the said Board for approval prior to the awarding of any contract therefor, or prior to construction by any other means. Provided, Further, That the State Budget and Control Board shall have the authority to approve blanket bonds for each of the several departments, agencies and institutions of the state government, which bonds shall include coverage requirements by law for particular officials and employees and any others who, in the opinion of the Board, should be bonded. Such blanket bonds shall be subject to approval as to form and execution by the Attorney General. SEC. 136. Provided, That notwithstanding any other provision of law, the State Treasurer may enter into contracts whereby the agency or institution may accept credit cards as payment for goods or services provided. SEC. 137. Any appropriations made herein or by special act now or hereafter, are hereby declared to be maximum, conditional and proportionate, the purpose being to make them payable in full in the amount named herein, if necessary, but only in the event the aggregate revenues available during the period for which the appropriation is made are sufficient to pay them in full. The State Budget and Control Board shall have full power and authority to survey the progress of the collection of revenue and the expenditure of funds by all departments and institutions, and is hereby authorized and directed to make such reductions of appropriations as may be necessary; Provided, Further, That no institution or activity for which the General Assembly has herein provided shall be discontinued. Provided, Further, That any reduction of appropriations by the said Board, under authority of this Act, shall be applied as uniformly as may be practicable except that no reduction shall be applied to any part of such appropriations which may be encumbered by a written contract with an agency not connected with the State Government; and Provided, Further, That in making such reductions any amounts of State Revenues allocated by law to Counties and Municipalities (commonly referred to as Aid to Subdivisions) shall be subject to reduction the same as appropriations. Counties and Municipalities shall be immediately notified of any such action by the Board. Provided, Further, That no such reduction shall be ordered by the State Budget and Control Board while the General Assembly is in session without first reporting such necessity to the General Assembly. Provided, Further, That the State Budget and Control Board is hereby authorized to borrow such amounts of money as may be necessary to pay appropriations made by the General Assembly, and to pledge for the payments of such loans any General Fund assets, including revenues of the next succeeding fiscal year. Provided, Further, That the expenditure of funds, heretofore or hereafter provided, by any State Agency, except the Department of Highways and Public Transportation for permanent improvements as defined in the State Budget, shall be subject to approval and regulations of the State Budget and Control Board. The Board shall have authority to allot to specific projects from funds made available for such purposes, such amounts as are estimated to cover the respective costs of such projects, to declare the completion of any such projects, and to dispose, according to law, of any unexpended balances of allotments, or appropriations, or funds otherwise provided for such projects, upon the completion thereof. Provided, However, That the approval of the Budget and Control Board shall not be required for minor construction projects (including renovations and alterations) where the cost does not exceed an amount determined by the Joint Bond Review Committee and the Budget and Control Board. Provided, Further, That in all construction, improvement and renovation of State buildings, the applicable standards and specifications set forth in each of the following codes shall be followed: The Standard Building Code - 1983 Edition; The Standard Plumbing Code - 1983 Edition; The Standard Gas Code - 1983 Edition; The Standard Mechanical Code 1983 Edition as adopted by the Southern Building Code Congress International, Inc.; The National Electrical Code NFPA 70-1980; The National Electrical Safety Code ANSI-C2-1977 Edition and Pamphlet 58 of The National Fire Protection Association - 1979 Edition. Provided, However, That Section 508 of The Standard Building Code - 1983 Edition shall not be followed. SEC. 138. That transfers of appropriations herein provided may be made within departments, upon the unanimous approval of the State Budget and Control Board, but no such transfer shall be permitted for the purpose of increasing the compensation of any State employee which is specifically fixed in this Act. SEC. 139. Subsection (a). The Budget and Control Board is hereby directed to assess and collect a rental charge from all departments and agencies of the State Government occupying space in State controlled office buildings. The amount charged each department or agency shall be calculated on a square foot, or other equitable basis of measurement, and at such rates as will yield sufficient total annual revenue to cover, in priority order, both (1) the annual principal and interest due on the Capital Improvement Obligations authorized by Act No. 829 of the 1964 Acts, Act No. 1273 of the 1970 Acts and Act No. 508 of the 1971 Acts and Act No. 1377 of the 1968 Acts as amended for projects administered by the Division of General Services and (2) maintenance and operation costs of State-controlled office buildings in the City of Columbia. The amount so collected which is applicable to the payment of principal and interest due on obligations authorized by Act 1377 of the 1968 Acts as amended shall be paid into the State's General Fund to apply on debt service appropriations under the Section 116 of this Act. Subsection (b). All departments and agencies against which rental charges are assessed and whose operations are financed in whole or in part by Federal and/or other non-appropriated funds are directed to apportion the payment of such charges equitably among all such funds, so that each shall bear its proportionate share. All appropriations in this Act applicable to the rental of space in State-controlled buildings (exclusive of the Department of Highways and Public Transportation), shall be available only for payment of that portion of rental charges applicable to State-appropriated operations. Subsection (c). Rental collections shall be deposited by the Budget and Control Board in the State Treasury in a special account and shall be expended only for (1) payment of principal and interest due on the obligations referred to in Subsection (a) above and (2) maintenance and operations costs of the buildings referred to in Subsection (a) above. SEC. 140. All institutions, departments and agencies shall file an annual report with the Budget and Control Board at such time as the Board shall specify. The Budget and Control Board shall prescribe such specifications and deadlines as may appear practicable for all State and departmental reports, the objective being to limit the content, style of printing and cost of publication of such reports within reasonable limits. The Board shall be charged with the responsibility of printing these reports. They shall be made available on or before January first to each member of the General Assembly at his request and to the State Library. The Budget and Control Board shall report annually to the General Assembly on the expenditure of appropriations for such reports showing, by departments, the number of copies and cost of publication. SEC. 141. Any funds derived by the State Port Authority from the rental, lease or sale of any of its facilities shall be expended for the benefit of the particular Port where such facilities are located. SEC. 142. In any instances where Federal laws or regulations, relating to funds allotted to State Government agencies, include requirements relating to banking procedures, the State Treasury shall be deemed to meet the definition of a bank. SEC. 143. The President of the University of South Carolina, Clemson University, the Medical University of South Carolina, The Citadel, Winthrop College, South Carolina State College, Francis Marion College, College of Charleston, and Lander College shall not be paid a fixed allowance for personal expenses incurred in connection with the performance of their official duties. Reimbursements may be made to such Presidents from funds available to their respective institutions for any such personal expenses incurred provided that all requests for such reimbursement are supported by properly documented vouchers processed through the normal accounting procedures of such institutions. SEC. 144. The funds appropriated to each agency or institution for payment of employer contributions for state employees shall be used for that purpose only and it is intended that the amount so provided to each agency or institution shall be sufficient to pay the employer contribution costs of that agency. The Budget and Control Board is directed to devise a plan for the expenditure of the funds appropriated for employer contributions and may require transfers of funds within an agency or institution if it becomes evident that the employer contribution costs will exceed the funds available for that purpose. SEC. 145. The General Assembly expresses its continuing concern over the control of the number of personnel employed by the State of South Carolina. This concern is evidenced in the 1980 Public Employment Report of the United States Bureau of Census. It is further declared to be the intent of the General Assembly to continue to take positive steps to control and restrict the number of personnel employed in the future, without unduly hampering the legitimate functions of state government. In order to obtain the necessary control over the number of employees, the Budget and Control Board is hereby directed to maintain close supervision over the number of state employees, and to require specifically the following: 1. That no state agency exceed the total authorized number of full-time equivalent positions funded from State, Federal, or other sources as provided in each section of this Act except by unanimous vote of the Budget and Control Board after review and comment by the Joint Legislative Committee on Personal Service Financing and Budgeting. Specific written confirmation of such unanimous approval shall be forwarded to the Joint Appropriations Review Committee in the event that any agency is allowed to exceed the number of positions authorized in this Act. 2. That the State Auditor shall maintain and make, as necessary, periodic adjustments thereto, an official record of the total number of authorized full-time equivalent positions by agency categorized by State, Federal, or other funding sources and shall provide a certified duplicate of such record to the Joint Legislative Committee on Personal Service Financing and Budgeting and to the Joint Appropriations Review Committee. The State Auditor shall submit monthly reports to the Joint Legislative Committee on Personal Service Financing and Budgeting and the Joint Appropriations Review Committee and such reports shall include any changes in the authorized number of full-time equivalent positions, the number of filled and vacant positions and any other data requested by the committees. (a) That within thirty (30) days of the passage of this Act or by August 1, 1984, whichever comes later, each agency of the State must have established on the Budget and Control Board records all positions authorized in this Act. After that date, the Board shall delete any non-established positions immediately from the official record of authorized full-time equivalent positions. No positions shall be established by the Board in excess of the number authorized in the Board record of authorized full-time equivalent positions. (b) That within forty-five (45) days of the passage of this Act, or by August 15, 1984, whichever comes later, the Board shall prepare a personal service detail, by agency, which shows each position established for FY 1984-85 and the amount of funds required, by source of funds, to support the position for FY 1984-85 at a funding level of 100% and the Board shall then reconcile each agency's personal service detail with the agency's personal service appropriation as contained in this Act adjusted for base pay increases, merit increment allocations and any other factors necessary to reflect the agency's personal service funding level. The Board shall provide a copy of each agency's personal service reconciliation to the Budget and Control Board and to the Joint Legislative Committee on Personal Service Financing and Budgeting. (c) Any position which is shown by the reconciliation to be unfunded or significantly under funded may be deleted at the direction of the Budget and Control Board and the Joint Legislative Committee on Personal Service Financing and Budgeting. (d) Full-time equivalent (FTE) positions shall be determined under the following guidelines: 1. The annual work hours for each FTE shall be the agency's full-time standard annual work hours. 2. The State FTE shall be derived by multiplying the state percentage of budgeted funds for each position by the FTE for that position. 3. All institutions of higher education shall use a value of 0.75 FTE for each position determined to be full-time faculty with a duration of nine (9) months. The FTE method of accounting shall be utilized for all authorized positions. 3. That the number of positions authorized in this Act shall be reduced in the following circumstances: (a) Upon request by an agency. (b) When anticipated federal funds are not made available. (c) When the Budget and Control Board, through study or analysis, becomes aware of any unjustifiable excess of positions in any state agency. 4. That no new permanent positions in state government shall be funded by appropriations in acts supplemental to this Act but temporary positions may be so funded 5. The provisions of this section shall not apply to personnel exempt from the State Classification and Compensation Plan under Item I of Section 8-11-260 of the 1976 Code. Provided, Further, That the Budget and Control Board, in making their appropriation recommendations to the Ways and Means Committee, must provide that the level of personal service appropriation recommended for each agency is at least 95% of the funds required to meet 100% of the funds needed for the full-time equivalents positions recommended by the Board (exclusive of new positions). Provided, Further, That the Budget and Control Board, must submit to the Ways and Means Committee and Senate Finance Committee at each stage of consideration of the appropriation bill, a personal service reconciliation which includes the number of positions recommended for the next fiscal year and the amount needed to fully fund the positions compared to the amount recommended as of that stage and a list of italicized positions. SEC. 146. The Legislative Audit Council, the State Auditor, the House Ways and Means Committee, the State Reorganization Commission and the Senate Finance Committee shall be furnished a copy of each audit report issued by a Federal Audit Agency within fifteen days from the date of receipt by the State Agency. Provided, Further, That the State Auditor shall periodically furnish a list of such reports to each member of the General Assembly and to the Joint Appropriations Review Committee. Provided, Further, That the State Auditor will provide a copy of each Federal Block Grant Audit Report to the Joint Appropriations Review Committee to comply with provisions of the Omnibus Budget Reconciliation Act of 1981. SEC. 147. The provisions of Section 26 of Part II of Act 614 of 1978 are extended and shall be effective in all respects through the Fiscal Year 1984-85 and a regional committee is established to advise the Interagency Council and the Santee-Wateree Regional Transportation Authority in the implementation of the project, including the planning for services at the conclusion of the project. The Committee shall be composed of representatives of all local participating agencies. The chairman of the Committee shall be elected at the first meeting among its membership. The Committee shall meet monthly during the period stated above. The Committee shall meet and begin to perform its duties immediately upon the effective date of this act and shall be staffed by the Santee-Lynches Council of Governments. SEC. 148. Provided, That notwithstanding any other provision of law, the Budget and Control Board shall be responsible for coordinating the placement of all state employees who are terminated because of a reduction-in-force resulting from reduced personal service funding and shall issue such administrative procedures as necessary to carry out the intent of this proviso. Provided, Further, That when a vacancy occurs in a state agency, or when an agency acts to fill a new position as listed and italicized in the Appropriation Act, the agency shall implement the recall provisions of their reduction-in-force procedure and plan concerning its employees who have been terminated as a result of a reduction-in-force. State agencies shall give priority consideration to those employees who have been terminated from any other state agency as a result of this reduction-in-force and who were formerly employed in the same classification, classification series, or position category as the vacancy or the new position listed in this act. Notwithstanding any other provision of law, when a vacancy occurs in a state agency, other than institutions of higher education, or when an agency acts to fill a new position, the agency shall give preference to residents of this State who are qualified for the vacancy or new position. The Budget and Control Board shall immediately notify all agencies of this new requirement on the effective date of this act. SEC. 149. Provided, Further, That it is the responsibility of all agencies, departments and institutions of state government to provide at no cost and as a part of the regular services of the agency, department or institution such services as are necessary to carry out the provisions of Article 7, Chapter 17 of Title 44 of the 1976 Code (Judicial Commitment), Chapter 3 of Title 17 of the 1976 Code (Defense of Indigents), and Article 1 of Chapter 3 of Title 16 of the 1976 Code (Death Penalty), as amended, upon request of the Judicial Department and/or the appropriate court. To this end, state agencies are directed to furnish to the Judicial Department a list of their employees who are competent to serve as court examiners. The Judicial Department shall forward a copy of this list to the appropriate courts, and the courts shall utilize the services of such state employees whenever feasible. State employees shall receive no additional compensation for performing such services. Provided, However, That for the purpose of interpreting this section, employees of the Medical University of South Carolina and individuals serving an internship or residency as an academic requirement shall not be considered state employees. SEC. 150. Provided, Further, That notwithstanding any other provision of law, any aircraft and watercraft confiscated or seized under the provisions of Act 185 of 1979 may be used by a governmental agency, at the discretion and approval of the Budget and Control Board. SEC. 151. Provided, Further, That all state employees, who are commissioned law enforcement officers upon retirement, if vested, may purchase their assigned weapon at a nominal fee. SEC. 152. The General Assembly directs the Joint Legislative Committee on Personal Service Financing and Budgeting to review and study issues pertaining to the funding of the merit program, including but not limited to: annualization of merit increments, impact of merit pay increases on the State Classification and Compensation System, and the relationship of merit pay increase to the Performance Appraisal System and to the State's reduction-in-force policy. SEC. 153. Notwithstanding any laws, rules, regulations or practices to the contrary, it is the intent of the General Assembly that where expenditures of state funds are reimbursed by federal or other funds, except those received by the South Carolina Department of Highways and Public Transportation, such reimbursement shall be returned to the General Fund of the State. The reimbursements referred to herein shall include, but shall not be limited to those received under the provisions of the Federal Social Services Block Grant program, various indirect and overhead cost recoveries and certain 'earned' funds. State agencies receiving research and student loan indirect cost recoveries are exempt from this provision, but must report the intended use of these retained indirect cost recoveries to the Governor's Office of Grants Services and the Joint Appropriations Review Committee within 14 days following the receipt of the award. It is the further intent of the General Assembly that the Governor's Office of Grants Services, the Joint Appropriations Review Committee, and the Budget and Control Board shall continually monitor the activities of the various state agencies to insure that the wishes of the General Assembly are carried out. SEC. 154. Reports published by the Legislative Audit Council shall be reviewed by the appropriate subcommittee of the South Carolina House Ways and Means Committee with the audited entity and the Audit Council in order to prepare a plan of corrective action for problems concerning the report. SEC. 155. No aircraft will be purchased for any state agency without the authorization of the State Budget and Control Board and the Joint Bond Review Committee. SEC. 156. The General Assembly, in recognition of the need to meet certain reporting requirements relating to information returns to be submitted to the Internal Revenue Service, hereby directs the Budget and Control Board to establish a formula for calculating and a method for reporting economic value of the personal use of State-owned motor vehicles. SEC. 157. The General Assembly hereby directs the creation of a joint subcommittee composed of three members of the Senate Finance Committee and three members of the House Ways and Means Committee, appointed by their respective Chairman, three members appointed by the Speaker of the House, and three members appointed by the President of the Senate. The joint subcommittee, working in consultation with the Joint Appropriations Review Committee, the Reorganization Commission, the Budget and Control Board, the Comptroller (General and State Treasurer shall investigate, study, and make whatever recommendations they deem necessary on the accounting, expenditure and appropriation of agency and institution generated earned funds. The joint subcommittee as part of its work on the state's earned fund accounts is directed to oversee South Carolina's conversion provided, Further, That the State Reorganization Commission in the development of its proposal on the format, content, and structure of the annual appropriation act shall coordinate its efforts with the joint subcommittee herein created in making its final recommendations and report to the General Assembly. SEC. 158. The Public Service Authority, the Ports Authority and the Railway Commission shall file its most recent itemized audit report to the Budget and Control Board, the House Ways and Means Committee, and the Senate Finance Committee on or before January first of each year. The provisions of this section shall be effective beginning January 1, 1984, and shall continue annually. SEC. 159. Provided, Further, That final settlement received on Federal funds allotted to the state and the investment earnings thereof, under the provisions of the State and Local Fiscal Assistance Act of 1972 not heretofore appropriated, shall be applied to the payment of appropriations in this act for the State contribution to the South Carolina Retirement System. SEC. 160. That the Department of Mental Retardation, Department of Social Services, Children's Bureau, and Department of Youth Services shall furnish as Family Foster Care payments for individual foster children under their sponsorship: ages 0 - 5 $138 per month ages 6 - 12 $158 per month ages 13 $208 per month These specified amounts are for the basic needs of the foster children. Basic needs within this proviso are identified as food (at home and away), clothing, housing, transportation, education and other costs as defined in the Department of Agriculture study of 'Annual Cost of raising a Child to Age Eighteen'. Further, each agency shall identify and justify, as another line item, all material and/or services, in excess of those basic needs listed above, which were a direct result of a professional agency evaluation of clientele need. Legitimate medical care in excess of Medicaid reimbursement or such care not recognized by Medicaid may be considered as special needs if approved by the sponsoring/responsible agency and shall be reimbursed by the sponsoring agency in the same manner of reimbursing other special needs of foster children. SEC. 161. That after July 1, 1984, the Department of Health, Department of Mental Retardation, Department of Social Services, Commission on Aging, Department of Corrections, and Department of Youth Services may expend, if necessary, state appropriated funds for Fiscal Year 1984-85 to cover fourth quarter Federal Programs expenses incurred in Fiscal Year 1983-84 necessitated by the time lag of federal reimbursement. SEC. 162. That amounts appropriated to the Department of Health and Environmental Control, Department of Social Services and Commission on Aging may be expended to cover program operations of prior fiscal years where adjustment of such prior years are necessary under federal regulations or audit exceptions. Provided, Further, That all disallowances or notices of disallowances by any federal agency of any costs claimed by these agencies shall be submitted to the State Auditor, the House Ways and Means Committee and the Senate Finance Committee, within five days of receipt of such actions. SEC. 163. The Department of Youth Services, Department of Corrections, Department of Mental Health, Department of Mental Retardation and School for the Deaf and Blind may replace the personal property of an employee which has been damaged or destroyed by a client while in custody of the agency. The replacement of personal property may be made only if the loss has resulted from actions by the employee deemed to be appropriate and in the line of duty by the agency head and if the damaged or destroyed item is found by the agency head to be reasonable in value, and necessary for the employee to carry out the functions and duties of his employment. Replacement of damaged or destroyed items shall not exceed $100 per item, per incident. SEC. 164. Notwithstanding any other provision of law the amounts appropriated in Section 17 through 25 and 27 from state general fund monies above the 1983-84 appropriation from state general fund monies may, at the discretion of the institution, be expended for pay increases for employees whose salaries are paid from other funds (student tuition and fees) excluding Auxiliary Enterprises and Hospital Services, in accordance with the scheduled pay increases provided within this act. SEC. 165. That the Board of the Medical University of South Carolina is authorized to provide hospital services to state employees and officials of state government at a rate not to exceed the payment rates to hospitals provided in the and Control Board. SEC. 166. The State Health and Human Services Finance Commission shall be required to comply with all provisions of the South Carolina Administrative Procedures Act. SEC. 167. Provided, Further, That the State Reorganization Commission is directed to develop program efficiency and effectiveness measures for each agency based on the statutory authority of each agency. The Commission shall report its findings to the General Assembly by March 1, 1985, and the Budget and Control Board shall incorporate efficiency and effectiveness measures in the 1986-87 State Budget. The Legislative Audit Council, in their normal review of the state agencies, shall review the appropriateness of an agency's efficiency and effectiveness measures. SEC. 168. A committee of nine members must be appointed, three of whom are members of the House of Representatives to be appointed by the Speaker of the House, three of whom are members of the Senate to be appointed by the President of the Senate, and three members to be appointed by the Governor, for the purpose of making a study of the printing needs of state agencies, departments, and institutions of higher learning. The committee shall meet as soon after its appointment as may be practicable and shall organize by electing one of its members as chairman, one as secretary, and those other officers as it may deem advisable. The committee shall meet thereafter upon the call of the chairman or a majority of its members. The committee shall make its report to the 1985 session of the General Assembly no later than January fifteenth. The members of the committee shall receive that per diem, subsistence, and mileage as is provided by law for members of boards, commissions, and committees. The Legislative Council shall provide those legal services as the committee may require in the performance of its duties. SEC. 169. Prior to January 1, 1985, the Joint Legislative Committee to Study the State Educational System shall make recommendations to the General Assembly regarding changing the weightings under the Education Finance Act for the following categories: EMH, TMH, LD, EH, OH, VH, HH, and Speech. This study should include a review of the Defined Minimum Program (DMP) as related to Special Education services and should make recommendations for programmatic changes as necessary. The DMP review should include input from the State Department of Education and various local school district special education administrators. The Joint Legislative Committee to Study the State Educational System shall be assisted by staff from the Finance Committee, the Ways and Means Committee, the House Education and Public Works Committee, and the Senate Education Committee. SEC. 170. The State Reorganization Commission, in compliance with the provisions of Section 165 of the 1983-84 General Appropriation Act, shall make its report to the General Assembly no later than February 1, 1985, and such report shall include, but not be limited to specific recommendations providing for (1) simplification of format, (2) incorporation of program and activities measures as provided in Section ------------, (3) stronger analysis of revenue and expenditure trends, projections and patterns at the state and agency level, (4) greater incorporation of audits and reviews into the budget cycle, and (5) any other proposals as the Commission may deem appropriate dealing with the overall management and structural organization of the State. Provided, Further, That the report of the State Reorganization Commission shall be coordinated with existing committees on Zero Base Budgeting, Earned Funds and any others as appropriate so as to assure to the greatest extent possible consistency among the findings and recommendations submitted. Provided, Further, That the State Reorganization Commission shall coordinate with the Budget and Control Board, Office of the Governor and Legislative Audit Council to maximize the utilization of ongoing efforts and to determine the feasibility and scheduled implementation of recommendations contained in its report. SEC. 171. The Medical University of South Carolina and the School of Medicine of the University of South Carolina shall develop health programs for agency heads. The programs shall be submitted to the Budget and Control Board for approval, after which the Board may authorize the agency or institution to pay, on behalf of the agency head, one-half of the cost, provided that the amount to be paid by the agency shall not exceed $250. Provided, Further, That where the agency or institution is located in an area other than Columbia or Charleston, the Budget and Control Board may approve an alternate health plan for the agency head and may authorize payment by the agency which is consistent with payments to the Medical University or the University of South Carolina. SEC. 172. There is created a Legislative Pay and Expense Committee consisting of ten members to be appointed by the Governor. The members of the committee may not be affiliated with the Legislature and their selection must be based upon their reputation for honesty, sound judgment, objectivity, and business knowledge. No later than fifteen days after its appointment, the committee shall study the compensation and expenses of members of the General Assembly. The study shall consider, but not be limited to, compensation and expenses for members of the Legislature and such other matters as are relevant. The committee shall hold at least one public hearing, which must be publicized, to hear from citizens who wish to appear. The committee may call members of the Legislature and any other persons to appear and give testimony to enable it to carry out its duties. The committee shall file a report with the General Assembly and the Budget and Control Board no later than November 1, 1984, setting forth its findings and recommendations as to legislative pay, expenses, and other relevant matters. SEC. 173. Each Agency having in its custody one or more aircraft shall maintain a continuing log on all flights, which shall be open for public inspection. Any and all aircraft owned or operated by agencies of the State Government shall be used only for official business. The Aeronautics Commission and other agencies owning and operating aircraft may furnish transportation to the Governor, Constitutional Officers, members of the General Assembly, members of State boards, commissions, and agencies, and their invitees for official business only; Provided, However, That no member of the General Assembly, no member of a state board, commission or committee, and no state official shall use any aircraft of the Aeronautics Commission unless the member or official first files with the Aeronautics Commission a sworn statement certifying and describing the official nature of his trip; and Provided, Further, That no member of the General Assembly, no member of a state board, commission or committee, and no state official shall be furnished air transportation by a state agency other than the Aeronautics Commission unless such agency prepares and maintains in its files a sworn statement from an appropriate official of the agency certifying that the member's or state official's trip was in conjunction with the official business of the agency. Official business shall not include routine transportation to and from meetings of the Generalized. All logs shall be signed by the parties using the flight and the signatures shall be maintained as part of the permanent record of any agency. All passengers shall be listed on the flight log by their legal name; Provided, However, That passengers flying with an appropriate official of SLED or the State Development Board whose confidentiality must, in the opinion of SLED or the Board, be protected shall be listed in writing on the flight log as 'Confidential Passenger of SLED or State Development Board (strike one)' and the appropriate official of SLED or the Board shall certify to the agency operating the aircraft the necessity for such confidentiality Violation of the above provisions of this section is prima-facie evidence of a violation of Section 8-13-410(1) of the 1976 Code and shall subject a violating member of the General Assembly to the ethics procedure of his appropriate house and shall subject a violating member of a state board, commission or committee, or a state official to the applicable ethics procedure relating to them as provided by law. The Speaker of the House of Representatives and the Lieutenant Governor shall each appoint three members to form a Joint House-Senate Committee to prepare guidelines for the use of State Aircraft and shall report back to the General Assembly no later than December 15, 1984. The above provisions shall not apply to aircraft of the Athletic Department of any State supported institution of higher education. Provided, Further, That all agencies except SLED that retain aircraft under this section shall submit monthly reports and copies of loss to the Aeronautics Commission. With the funds appropriated under 'Contractual Services', the Commission shall prepare recommendations concerning the oversight of state-owned aircraft and report its findings to the General Assembly by January 1, 1985. Provided, Further, That aircraft owned by agencies of state government shall not be leased to individuals for their personal use. SEC. 174. That unless specifically authorized herein, the appropriations provided in Part I of this Act as ordinary expenses of the State Government shall lapse on July 31, 1985. State agencies are required to submit all Fiscal Year 1984-85 input documents to the Comptroller General's Office by July 25, 1985. Provided, Further, That Appropriations for Permanent Improvements, or for other specific purposes aside from ordinary operating expenses, now outstanding or hereafter provided, shall lapse at the end of the second fiscal year in which such appropriations were provided, unless definite commitments shall have been made, with the approval of the State Budget and Control Board and Joint Bond Review Committee, toward the accomplishment of the purposes for which the appropriations were provided. End of Part I PART II Permanent Provisions SECTION 1 It is hereby declared to be the intent of the General Assembly that the following sections shall constitute a part of the permanent laws of the State of South Carolina and the Code Commissioner is hereby directed to include same in the next edition of the Code of Laws of South Carolina and all supplements to the Code. SECTION 2 To Provide That For the Tax Year Beginning January 1, 1984, and Ending December 31, 1984, the Annual Inflation Adjustments to State Individual Income Tax Rates and to Certain Exemptions and Deductions Required by the Provisions of Section 23, Part II of Act 617 of 1980 are Decreased by an Amount Equal to Seventy-Five Percent of the Required Adjustment. For the tax year beginning January 1, 1984, and ending December 31, 1984, the annual inflation adjustments to state individual income tax rates and to certain exemptions and deductions required by the provisions of Section 23, Part II of Act 517 of 1980 are decreased by an amount equal to seventy-five percent of the required adjustment. SECTION 3 To Amend Chapter 11 of Title 1 of the Code of Laws of South Carolina, 1976, Relating to the State Budget and Control Board, by Adding Section 1-11-135 so as to Permit the Board to Charge Fees for the Review of Proposals by Counties or Municipalities for the Issuance or Refunding of Industrial, Hospital, or Pollution Control Bonds. Chapter 11, Title 1, of the 1976 Code is amended by adding: "Section 1-11-135. To offset the costs incurred by the State in the review and processing of proposals by the governing bodies of counties and municipalities for the issuance or refunding of industrial, hospital, or pollution control revenue bonds or notes, the Budget and Control Board, may charge a single fee to cover initial processing including any amendments in accord with the following schedule: Issue or Refunding Amount Fee $1,000,000 or less $2,000 $1,000,001 through $25,000,000 3,000 $25,000,001 through $50,000,000 4,000 Over $50,000,000 5,000 The revenue received from these fees must be deposited in the General Fund." SECTION 4 To Amend Section 60-1-30, Code of Laws of South Carolina, 1976, Relating to Officers and Compensation of the Board of Directors of the South Carolina State Library, so as to Delete the Prohibition of Board Members Receiving Compensation for Services and Authorize the Members to Receive the Usual Mileage, Per Diem, and Subsistence as Provided by Law for Members of State Boards, Committees, and Commissions. Section 60-1-30 of the 1976 Code is amended to read: "Section 60-1-30. The board of directors shall elect a chairman and secretary annually. The secretary, if possible, must be an experienced librarian of administrative ability and must be chosen either from within or without the board. Such other officers and agents as may be required may from time to time be chosen by the board. Board members are allowed the usual mileage, per diem, and subsistence as provided by law for members of state boards, committees, and commissions." SECTION 5 To Amend Section 3, Part II of Act 178 of 1981, Relating to the Disposition of Revenues of State Boards and Commissions, so as to Require the Board of Registration for Professional Soil Classifiers and the Board of Registration for Landscape Architects to Remit Revenue to the State Treasurer at Least Weekly to be Credited to the General Fund of the State. In addition to those state boards and commissions listed in Section 3, Part II of Act 178 of 1981, the provisions of the section shall apply to the South Carolina Land Resources Conservation Commission while acting as the board of registration for landscape architects and as the board of registration for professional soil classifiers. SECTION 6 To Amend the Code of Laws of South Carolina, 1976, by Adding Section 12-21-1725, so as to Define Certain Terms for Purposes of the Soft Drinks Tax, to Amend Sections 12-21-1740, as Amended, 12-21-1790, 12-21-1840, as Amended, 12-21-1850, 12-21-2100, and 12-21-2120, as Amended, All Relating to the Soft Drinks Tax, so as to Delete the Requirements for Crowns and Lids Being Placed on Soft Drinks and to Allow the Use of the Reporting Method on Soft Drinks, Syrups, Powders, and Powdered Bases; to Amend Sections 12-21-2870, as Amended, and 12-21-2980 Relating to Contraband Beer, Wine, Cigarettes, Shells, Cartridges, and Playing Cards and Prima Facie Evidence That Such Articles Are For Sale, so as to Delete References to All Items Except Cigarettes and Eliminate Provisions For Auctions of Contraband Goods, and to Repeal Sections 12-21-1770, 12-21-1780, 12-21-1960, 12-21-1970, 12-21-1980, 12-21-1990, 12-21-2000, 12-21-2010, 12-21-2020, 12-21-2030, 12-21-2050, 12-21-2060, 12-21-2070, and 12-21-2130, all Relating to the Soft Drinks Tax, so as to Delete Obsolete Provisions. A. Article 13, Chapter 21, of Title 12 of the 1976 Code is amended by adding: "Section 12-21-1725. When used in this Article the following words and terms shall have the following meaning: (1) The word 'manufacturer, distributor or wholesale dealer' means any person who receives, stores, manufactures, bottles, or sells bottled soft drinks, soft drink syrups or powders, or base products for mixing, compounding or making soft drinks for sale to retail dealers or other wholesale dealers for resale purposes. (2) The word 'retail dealer' means every person, other than a manufacturer, distributor or wholesaler, who receives, stores, mixes, compounds or manufactures any drink that has not been previously taxed and sells or otherwise dispenses the same to the ultimate consumer." B. Section 12-21-1740 of the 1976 Code, as amended by Section 2 of Act 552 of 1976, is further amended to read: "Section 12-21-1740. Each gallon of syrup for use in mixing any drink which when mixed would be classified as a soft drink is taxed at the rate of ninety-five cents a gallon." C. Section 12-21-1790 of the 1976 Code is amended to read: "Section 12-21-1790. All retail dealers in soft drinks purchasing or receiving syrup from without the State, whether it has been ordered through a wholesaler or jobber within the State, by drop shipment or otherwise and all persons mixing, making, manufacturing, or compounding the syrup shall within twenty days after the end of the month during which the syrup was purchased, received, mixed, made, manufactured, or compounded, make a report thereof to the Commission, in the form the Commission prescribes, and furnish the invoices and other information as the Commission may require. Failure to make the report and furnish the invoices and information as required constitutes a violation of the provisions of this section and is subject to a penalty of not less than twenty dollars nor more than one hundred dollars, to be assessed and collected by the Commission as other taxes are collected. Duplicate reports and information required by this section must be retained for inspection purposes for three years from the time the report reflecting the sales is due." D. Section 12-21-1840 of the 1976 Code, as last amended by Section 20, Part II, of Act 199 of 1979, is further amended to read: "Section 12-21-1840. A person who uses in South Carolina a powder or base other than a syrup in the manufacture of a soft drink for sale shall pay a license tax on each package or container of the powder or base in an amount equal to sixteen cents for each gallon of soft drink that is customarily manufactured from the contents of each package or container of powder or base. The provisions of this section do not apply to a powder or base that is used by a bottler in the manufacture of a bottled soft drink and the Tax Commission may by regulation provide for the storage of the powder or base when it is not for use in the manufacture of soft drinks for sale. The provisions of this section do not apply to a powder or base that is used in preparing coffee, tea, cocoa, chocolate, any frozen concentrate, or freeze-dried concentrate to which only water is added to produce a pure vegetable or fruit juice nor shall these provisions apply to syrup donated to the Department of Parks, Recreation and Tourism for free distribution at welcome stations." E. Section 12-21-1850 of the 1976 Code is amended to read: "Section 12-21-1850. Any person offering soft drinks for sale in a sealed container shall pay the license tax at the rate of one cent for each twelve ounces or fractional part thereof." F. Section 12-21-2100 of the 1976 Code is amended to read: "Section 12-21-2100. Every person engaged in the manufacture, sale, or distribution of soft drinks shall keep an accurate account of all daily sales, sales slips, bills, invoices, delivery slips, statements, bills of lading, freight bills, credit memoranda, and similar documents for a period of not less than three years from the date shown thereon. All the records must be open at any time to inspection by duly authorized agents of the Commission." G. Section 12-21-2120 of the 1976 Code, as last amended by Section 4 of Act 110 of 1983, is further amended to read: "Section 12-21-2120. Each manufacturer, wholesaler, distributor, or retailer first receiving untaxed bottled soft drinks, syrups, premixed soft drink, or powders and bases for sale or disposition in this State is subject to a tax at the rate of one dollar and twenty-two cents a gross for each one cent of face value in the case of bottled soft drinks and a tax at the rates prescribed in this article for syrups, premixed soft drink, or powders and bases. Each manufacturer, wholesaler, distributor, or retailer required to pay the tax shall make a report to the Commission, in the form as the Commission may prescribe, of all bottled soft drinks, syrups, premixed soft drink, powders and bases sold or disposed of in this State and pay the taxes due thereon not later than the twentieth day of the month next succeeding the month of the sale or disposition." H. Section 12-21-2870 of the 1976 Code, as last amended by Act 543 of 1976, is further amended to read: "Section 12-21-2870. Cigarettes found at any point within the State which have been within the State for a period of twenty-four hours or longer in possession of any retailer or for a period of seventy-two hours or longer in possession of any wholesaler or jobber, not having affixed to the package the stamps as required, or on which the tax has not been paid, or of any person importing, receiving, or acquiring cigarettes for use or consumption within the State, not having affixed to the package the stamp as required or on which the tax has not been paid are declared to be contraband goods and may be seized by the Commission, its employees or any peace officer of the State without a warrant and the goods must be delivered to the Commission." I. Sect on 12-21-2980 of the 1976 Code is amended to read: "Section 12-21-2980. The location of any cigarettes in i the place of business of any person required by the provisions of this chapter to stamp them is prima facie evidence that they are intended for sale." J. The Commission shall allow a credit against taxes due under the reporting system for the amount of stamps or crowns on hand on the effective date of this section. K. Sections 12-21-1770, 12-21-1780, 12-21-1960, 12-21-1970, 12-21-1980, 12-21-1990, 12-21-2000, 12-21-2010, 12-21-2020, 12-21-2030, 12-21-2050, 12-21-2060, 12-21-2070, and 12-21-2130 of the 1976 Code are repealed. L. The provisions of this section are effective for sales after June 30, 1984. SECTION 7 To Amend Chapter 21, Article 3, Code of Laws of South Carolina, 1976, as Amended, Relating to the Documentary Stamp Tax, so as to Phase Out the Tax on Bonds, Capital Stock, Notes, Mortgages, Assignments of Wages, and Certain Other Instruments and Leases Over a Period Beginning With the Fiscal Year 1984-85 and Ending with the Fiscal Year 1987-88. (A) Notwithstanding any other provision of law, for Fiscal Year 1984-85, on the issue of bonds and capital stock referred to in Sections 12-21-330 and 12-21-340, there shall be paid a tax at the rate of seven cents on each one hundred dollars of face value or fraction thereof; on notes, mortgages, assignments of wages, and certain other instruments, and renewals referred to in Section 12-21-360, a tax at the rate of three cents for a sum not exceeding one hundred dollars consideration, and for each one hundred dollars or fractional part thereof; and on leases of realty and renewals referred to in Section 12-21-370, a tax at the rate of three cents per one hundred dollars of consideration or fractional part thereto. (B) Notwithstanding any other provisions of law, for Fiscal Year 1985-86, on the issue of bonds and capital stock referred to in Sections 12-21-330 and 12-21-340, there shall be paid a tax at the rate of five cents on each one hundred dollars of face value or fraction thereof; on notes, mortgages, assignments of wages, and certain other instruments and renewals referred to in Section 12-21-360, a tax at the rate of two cents for a sum not exceeding one hundred dollars consideration, and for each one hundred dollars or fractional part thereof; and on leases of realty and renewals referred to in Section 12-21-370, a tax at the rate of two cents per one hundred dollars of consideration or fractional part thereto. (C) Notwithstanding any other provisions of law, for Fiscal Year 1986-87, on the issue of bonds and capital stock referred to in Sections 12-21-330 and 12-21-340 there shall be paid a tax at the rate of two cents on each one hundred dollars of face value or fraction thereof; on notes, mortgages, assignments of wages, and certain other instruments and renewals referred to in Section 12-21-360, a tax at the rate of one cent for a sum not exceeding one hundred dollars consideration, and for each one hundred dollars or fractional part thereof; and on leases of realty and renewals referred to in Section 12-21-370, a tax of one cent per hundred dollars of consideration or fractional part thereto. (D) Section 12-21-360(a) is amended to read as follows: (a) Negotiable and nonnegotiable notes, except commercial paper, bank notes issued for circulation, notes secured by mortgages which are taxable hereunder, and, notwithstanding delivery in this State, notes signed outside this State by residents and foreign corporations of states which do not impose such a tax. For purposes of this subsection 'commercial paper' includes unsecured promissory notes generally known as commercial paper, including but not limited to such notes issued by sales and personal finance companies, manufacturing, transportation, trade and utility companies and the affiliates and subsidiaries of commercial banks, which arise out of a current transaction or the proceeds of which have been or are to be used for current transactions, and which have a maturity at the time of issuance of not exceeding nine months, exclusive of days of grace, or any renewal thereof, the maturity of which is likewise limited, or any guarantee of such paper or of any such renewal. (E) Notwithstanding any other provisions of law, for Fiscal Year 1987-88 and thereafter, on the issue of bonds and capital stock, notes, mortgages, assignments of wages and certain other instruments, renewals or leases or realty referred to in Sections 12-21-330, 12-21-340, 12-21-360 and 12-21-370, no tax shall be paid. (F) Section 12-21-390, relating to the tax on powers of attorney is repealed effective July 1,1984. (G) Sections 12-21-330, 12-21-340, 12-21-360, and 12-21-370 are repealed effective July 1, 1987.