Bill 3811

                    Current Status

Bill Number:               3811
Ratification Number:       350
Act Number                 329
Introducing Body:          House
Subject:                   Designees of ex officio members

(A329, R350, H3811)

AN ACT TO AMEND SECTION 2-15-10, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE MEMBERSHIP OF THE LEGISLATIVE AUDIT COUNCIL, SO AS TO PERMIT DESIGNEES OF EX OFFICIO MEMBERS OF THE COUNCIL TO SERVE IN PLACE OF THE EX OFFICIO MEMBERS AND TO STIPULATE THE QUALIFICATIONS EACH DESIGNEE MUST HAVE; TO AMEND SECTION 2-15-50, RELATING TO THE DEFINITION OF "STATE AGENCY" AND "AUDIT", SO AS TO REVISE THE DEFINITION OF "AUDIT"; TO AMEND SECTION 2-15-60, RELATING TO THE DUTIES OF THE AUDIT COUNCIL, SO AS TO REVISE THESE DUTIES INCLUDING REVISION OF WHEN THE COUNCIL IS REQUIRED TO CONDUCT AN AUDIT; AND TO REPEAL SECTION 2-15-100 RELATING TO THE PRIORITY OF REQUESTS TO THE AUDIT COUNCIL.

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

Designees of ex officio members

SECTION 1. Section 2-15-10 of the 1976 Code is amended to read:

"Section 2-15-10. There is created the Legislative Audit Council consisting of three members, one of whom must be a practicing certified public accountant or a licensed public accountant. The council must be elected by the General Assembly in a joint session from the nominees presented by the nominating committee. The council also includes as ex officio members the following: the Chairmen of the Senate and House Judiciary Committees or a designee by either chairman from the membership of the respective committees; the Chairmen of the Senate Finance Committee and the House Ways and Means Committee or a designee by either chairman from the membership of the respective committees; the Speaker of the House of Representatives and the Lieutenant Governor of South Carolina or their designees from the membership of the General Assembly. The ex officio members, including their designees, are voting members on all matters except those pertaining to auditing functions and personnel matters. The council is directly responsible to the General Assembly and is independent of any other state agency, board, or department."

Definition of audit revised

SECTION 2. Section 2-15-50 of the 1976 Code is amended to read:

"Section 2-15-50. For the purpose of this chapter 'state agencies' means all officers, departments, boards, commissions, institutions, universities, colleges, bodies politic and corporate of the State and any other person or any other administrative unit of state government or corporate outgrowth of state government, expending or encumbering state funds by virtue of an appropriation from the General Assembly, or handling money on behalf of the State, or holding any trust funds from any source derived, but does not mean or include counties.

For the purposes of this chapter, 'audit' means a full-scope examination of and investigation into all state agency matters necessary to make a determination of:

(a) (1) whether the entity is acquiring, protecting, and using its resources, such as personnel, property, and space, economically and efficiently;

(2) the causes of inefficiencies or uneconomical practices; and

(3) whether the entity has complied with laws and regulations concerning matters of economy and efficiency; and

(b) (1) the extent to which the desired results or benefits established by the General Assembly or other authorizing body are achieved;

(2) the effectiveness of organizations, programs, activities, or functions; and

(3) whether the entity has complied with laws and regulations applicable to the program."

Duties of council revised

SECTION 3. Section 2-15-60 of the 1976 Code is amended to read:

"Section 2-15-60. It is the duty of the council:

(a) To respond to any request concerning a fiscal matter or information related to the purposes set forth in Section 2-15-50 which may be referred to it by the General Assembly or any of its members or committees.

(b) To conduct audits, if authorized by the council, upon request of the General Assembly or either of its respective bodies, a standing committee, the Speaker of the House, the President Pro Tempore of the Senate, or not less than five members of the General Assembly, and to submit a report containing its findings and recommendations to the requesting entity or persons and to any member of the General Assembly who may request a copy.

(c) To assist the General Assembly in the performance of its official functions by providing its members and committees with impartial and accurate information and reports concerning the fiscal problems presented to them as members of the General Assembly.

(d) To establish a system of post audits for all fiscal matters and financial transactions for all state agencies of the state government."

Repeal

SECTION 4. Section 2-15-100 of the 1976 Code is repealed.

Time effective

SECTION 5. This act takes effect upon approval by the Governor.

Approved the 20th day of February, 1990.