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A164, R206, H3905
STATUS INFORMATION
General Bill
Sponsors: Rep. Chellis
Document Path: l:\council\bills\bbm\10579mm05.doc
Introduced in the House on April 12, 2005
Introduced in the Senate on April 28, 2005
Last Amended on June 2, 2005
Passed by the General Assembly on June 2, 2005
Governor's Action: June 10, 2005, Signed
Summary: State Auditor
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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4/12/2005 House Introduced and read first time HJ-10
4/12/2005 House Referred to Committee on Ways and Means HJ-11
4/19/2005 House Committee report: Favorable with amendment Ways and
Means HJ-50
4/26/2005 House Amended HJ-45
4/26/2005 House Read second time HJ-63
4/27/2005 House Read third time and sent to Senate HJ-16
4/28/2005 Senate Introduced and read first time SJ-16
4/28/2005 Senate Referred to Committee on Finance SJ-16
5/25/2005 Senate Committee report: Favorable with amendment Finance SJ-33
5/26/2005 Scrivener's error corrected
5/26/2005 Senate Amended SJ-323
5/26/2005 Senate Read second time SJ-323
5/27/2005 Scrivener's error corrected
6/1/2005 Senate Amended SJ-25
6/1/2005 Senate Read third time and returned to House with amendments
SJ-25
6/2/2005 House Senate amendment amended HJ-15
6/2/2005 House Returned to Senate with amendments HJ-15
6/2/2005 Senate Non-concurrence in House amendment SJ-129
6/2/2005 House House insists upon amendment and conference committee
appointed Reps. Chellis, Kirsh, and Barfield HJ-71
6/2/2005 Senate Non-concurrence reconsidered SJ-131
6/2/2005 Senate Concurred in House amendment and enrolled SJ-131
6/6/2005 Ratified R 206
6/10/2005 Signed By Governor
6/17/2005 Copies available
6/17/2005 Effective date 06/10/05
6/21/2005 Act No. 164
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
4/12/2005
4/19/2005
4/26/2005
5/25/2005
5/26/2005
5/26/2005-A
5/27/2005
6/1/2005
6/2/2005
(A164, R206, H3905)
AN ACT TO AMEND CHAPTER 7 OF TITLE 11, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE STATE AUDITOR, SO AS TO FURTHER PROVIDE FOR THE RESPONSIBILITIES, DUTIES, AND OVERSIGHT FUNCTIONS OF THE STATE AUDITOR INCLUDING THE USE OF INDEPENDENT ACCOUNTING FIRMS AND GENERALLY ACCEPTED AUDITING STANDARDS TO PERFORM AUDITS OF STATE AGENCIES AND ENTITIES, THE STATE'S FINANCIAL STATEMENTS, FEDERAL PROGRAM COMPLIANCE, AND LOCAL GOVERNMENT COMPLIANCE IN COLLECTING AND REMITTING FINES, AND TO PROVIDE FOR DISSEMINATION OF AUDIT REPORTS, INDEPENDENCE AND OBJECTIVITY OF THE AUDIT FUNCTION, AND THE USE OF A CERTIFIED PUBLIC ACCOUNTING FIRM TO CONDUCT A PORTION OF THE AUDIT OF THE STATE'S COMPREHENSIVE ANNUAL FINANCIAL REPORT, THE COST OF WHICH IS SHARED EQUITABLY AMONG STATE AGENCIES; TO AMEND SECTIONS 1-11-20, RELATING TO DIVISIONS OF THE BUDGET AND CONTROL BOARD; 2-7-62 AND 2-7-69, BOTH RELATING TO REPORTS MADE IN CONNECTION WITH THE CONSIDERATION OF THE GENERAL APPROPRIATION ACT; 8-11-135, AS AMENDED, RELATING TO PAYMENT OF MOVING EXPENSES OF NEW STATE EMPLOYEES; 10-1-140, AS AMENDED, AND 10-3-30, BOTH RELATING TO PUBLIC BUILDINGS AND PROPERTY; 11-9-110 AND 11-9-125, AS AMENDED, BOTH RELATING TO USE OF CONTRIBUTED FUNDS; 11-11-420, RELATING TO CERTIFICATION OF COMPLIANCE WITH STATE PERMANENT EMPLOYEES LIMITATION; 11-35-40, AS AMENDED, RELATING TO THE STATE CONSOLIDATED PROCUREMENT CODE; 11-39-50, RELATING TO OIL OVERCHARGE FUNDS; 11-49-100, RELATING TO REPORTING BY THE TOBACCO SETTLEMENT REVENUE MANAGEMENT AUTHORITY; 12-28-2725, AS AMENDED, RELATING TO THE AUDIT OF THE STATE'S REGIONAL TRANSIT AUTHORITIES; 20-7-5020 AND 20-7-9710, AS AMENDED, BOTH RELATING TO THE BOARDS OF TRUSTEES OF THE CHILDREN'S TRUST FUND AND FIRST STEPS TO SCHOOL READINESS, RESPECTIVELY; 23-47-50, AS AMENDED, AND 23-47-65, AS AMENDED, BOTH RELATING TO THE EMERGENCY TELEPHONE SYSTEM; 25-21-20, AS AMENDED, RELATING TO THE VETERANS' TRUST FUND; 38-79-470, RELATING TO THE MEDICAL MALPRACTICE FUND; 43-33-320, RELATING TO THE PROTECTION AND ADVOCACY SYSTEM FOR THE HANDICAPPED, INC.; 44-96-165, RELATING TO SOLID WASTE TRUST FUNDS; 46-17-380, RELATING TO THE AGRICULTURAL COMMODITIES MARKETING BOARD; 48-5-160, AS AMENDED, RELATING TO THE WATER QUALITY REVOLVING FUND AUTHORITY; 49-6-20, AS AMENDED, RELATING TO THE AQUATIC PLANT MANAGEMENT TRUST FUND; 50-3-760, AS AMENDED, 50-3-950, AND 50-11-20, AS AMENDED, ALL RELATING TO FUNDS ESTABLISHED IN THE DEPARTMENT OF NATURAL RESOURCES; 52-5-110, RELATING TO THE SPRINGDALE FUND; 56-10-660, RELATING TO THE DISCLOSURE OF MOTOR VEHICLE INSURANCE DATABASE INFORMATION; 59-2-100, RELATING TO THE SOUTH CAROLINA INVESTMENT PROGRAM; 59-4-70, RELATING TO THE SOUTH CAROLINA TUITION PREPAYMENT PROGRAM; 59-109-170, RELATING TO THE EDUCATIONAL FACILITIES AUTHORITY; AND 59-150-90 AND 59-150-320, BOTH RELATING TO THE EDUCATION LOTTERY COMMISSION, ALL SO AS TO CONFORM THOSE SECTIONS TO, AND OTHERWISE TO REFLECT THE CHANGES TO, THE STATE AUDITOR'S DUTIES AS DESCRIBED IN CHAPTER 7 OF TITLE 11; TO AMEND SECTION 4-9-150, AS AMENDED, RELATING TO AUDITS OF COUNTY RECORDS, SO AS TO ALLOW THE COUNTY TO DESIGNATE AN ACCOUNTANT FOR THREE YEARS WITHOUT A BID; TO REPEAL SECTION 1-7-408, RELATING TO THE REPORTING OF EXPENDITURES BY A COUNTY SOLICITOR, AND SECTION 51-22-40, RELATING TO AN AUDIT OF THE LEGACY TRUST FUND; AND TO AMEND SECTION 12-36-2120, AS AMENDED, RELATING TO EXEMPTIONS FROM THE SALES TAX, SO AS TO INCLUDE THE GROSS PROCEEDS FROM THE SALES OF SWEETGRASS BASKETS.
Be it enacted by the General Assembly of the State of South Carolina:
State Auditor
SECTION 1. Chapter 7 of Title 11 of the 1976 Code is amended to read:
Section 11-7-10. The State Budget and Control Board shall select the State Auditor, who shall select necessary assistants in conformity with the appropriations for the office.
Section 11-7-20. (A) All State agencies and entities supported partially or entirely by public funds are subject to audit by or under the oversight of the State Auditor, except as otherwise specifically provided by law. The State Auditor, to the extent practicable and consistent with his overall responsibility, shall audit or cause to be audited each State agency and entity annually.
(B) Annually the State Auditor shall audit or cause to be audited the State's basic financial statements prepared by the Comptroller General of South Carolina.
(C) Annually the State Auditor shall audit or cause to be audited the compliance of the State of South Carolina with the U. S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement as applicable to major Federal programs.
(D) Audits must be conducted in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Nonprofit Organizations.
Section 11-7-25. To the extent practicable and consistent with his overall responsibility, the State Auditor periodically shall audit or cause to be audited the financial records of the county treasurers, municipal treasurers, county clerks of court, magistrates, and municipal courts to report if fines and assessments imposed pursuant to Sections 14-1-205 through 14-1-208 are collected properly and remitted to the State Treasurer. Upon the issuance of an audit report, the State Auditor immediately shall notify the State Treasurer, Division of Court Administration, and the chief administrator of the affected agency, department, county, or municipality.
Section 11-7-30. Reports of audit findings must be available to the Governor, Budget and Control Board, General Assembly, and the general public. The State Auditor shall notify the Governor, the General Assembly, and the Budget and Control Board immediately upon the issuance of an audit report.
Section 11-7-35. In order to carry out his duties, the State Auditor and his assistants or designees must have access to all records and facilities of every state agency during normal operating hours. The State Auditor and his assistants or designees shall have access to all relevant records and facilities of a private organization receiving appropriated state monies, relating to the management and expenditures of these state monies, during the organization's normal operating hours. In the performance of his official duties, the State Auditor and his assistants or designees are subject to the statutory provisions and penalties regarding the confidentiality of records of the agency or organization under review. All audit working papers and memoranda of the State Auditor, except final audit reports, are confidential and not subject to public disclosure.
Section 11-7-40. The State Auditor shall bill the South Carolina Department of Health and Human Services monthly for fifty percent of the costs incurred by the State Auditor in conducting the medical assistance audit. The amount billed by the State Auditor must include those appropriated salary adjustments and employer contributions allowable under the Medicaid program. The Department of Health and Human Services shall remit the amount billed to the credit of the general fund of the State.
Section 11-7-45. As required by professional auditing standards, the State Auditor shall maintain independence in the performance of his authorized duties. Neither the Governor nor an agency or entity of the executive or judicial branches of State government has the authority to limit the scope, direction, or report content of an audit undertaken by the State Auditor.
Section 11-7-50. (A) To preserve the independence and objectivity of the audit function, the State Auditor or his employees may not serve in any capacity on an administrative board, commission, or other organization that they have the responsibility or authority to audit, and they may not have a material, direct or indirect, financial or other economic interest in the transactions of a State agency.
(B) The State Auditor or a member of his staff may not conduct an audit of a program, activity, or agency for which he had management responsibility or by which he has been employed during the last two years.
Section 11-7-55. The State Auditor may obtain the services of independent public accountants as he considers necessary to carry out his duties and responsibilities. The State Auditor may use funds appropriated for personal services to contract with private firms, using a request for proposals, to perform audits.
Section 11-7-60. Each State agency shall remit to the State Auditor an amount representing an equitable portion of the expense of contracting with a certified public accounting firm to conduct a portion of the audit of the State's Comprehensive Annual Financial Report prepared by the Comptroller General's Office. Each state agency's equitable portion of the expense must be determined by a schedule developed by the State Auditor. The remittance must be based upon invoices provided by the State Auditor upon completion of the annual audit. The audit must be rebid using a request for proposals no less frequently than every five years."
Budget and Control Board functions
SECTION 2. Section 1-11-20 of the 1976 Code is amended to read:
"Section 1-11-20. The functions of the State Budget and Control Board must be performed, exercised, and discharged under the supervision and direction of the board through three divisions, the Finance Division (embracing the work of the State Auditor, the former State Budget Commission, the former State Finance Committee and the former Board of Claims for the State of South Carolina), the Purchasing and Property Division (embracing the work of the former Commissioners of the Sinking Fund, the former Board of Phosphate Commissioners, the State Electrician and Engineer, the former Commission on State House and State House Grounds, the central purchasing functions, the former Surplus Procurement Division of the State Research, Planning and Development Board and the Property Custodian) and the Division of Personnel Administration (embracing the work of the former retirement board known as the South Carolina Retirement System and the administration of all laws relating to personnel), each division to consist of a director and clerical, stenographic and technical employees necessary, to be employed by the respective directors with the approval of the board. The directors of the divisions must be employed by the State Budget and Control Board for that time and compensation as may be fixed by the board in its judgment."
Report of fund transfers
SECTION 3. Section 2-7-62 of the 1976 Code is amended to read:
"Section 2-7-62. At each stage of consideration of the annual general appropriation act, the Budget and Control Board shall compile and submit a report to the Members of the General Assembly containing any transfer of funds resulting from the transfer of programs, functions, or responsibilities between agencies and institutions of state government. A transfer must be designated as to its origin and subsequent placement in the act with reference to the appropriate page and line number."
Exceeding personnel positions
SECTION 4. Section 2-7-69 of the 1976 Code is amended to read:
"Section 2-7-69. (A) Notwithstanding another provision of law, if the Budget and Control Board authorizes a state agency to exceed the number of positions authorized by the general appropriation act, the authorization for the positions must terminate at the end of the fiscal year in which the authorization is made unless the authorization is included as a new position in the general appropriation act for the following fiscal year. At each stage of the consideration of the annual general appropriation bill, the Budget and Control Board shall compile and present in a report to the Members of the General Assembly an explanation and justification of all such new positions.
(B) At each stage of consideration of the general appropriation bill, the Budget and Control Board shall provide a member of the body presently considering the bill, upon his request, a copy of the Analysis of Change which details changes in appropriations by agency as of the most recent legislative action."
Moving expenses
SECTION 5. Section 8-11-135 of the 1976 Code, as last amended by Act 501 of 1992, is further amended to read:
"A state agency may pay the cost of moving the personal and household effects for newly-employed personnel if all of the following conditions are met:
(a) The new employee's place of residence is outside of the State of South Carolina at the time of employment by the agency.
(b) The agency can demonstrate that paying these costs is necessary to fill the position.
(c) The maximum payment in any instance to any new employee may not exceed five thousand dollars.
(d) The payment is certified by the agency head (or the board or commission chairman if the new employee is the agency head) as the total paid by the agency toward the total moving cost incurred by the new employee.
(e) [Deleted]"
Inventory of personal property
SECTION 6. Section 10-1-140 of the 1976 Code, as last amended by Act 458 of 1996, is further amended to read:
"Section 10-1-140. The head of each department, agency, or institution of this State is responsible for all personal property under his supervision and each fiscal year shall make an inventory of all property under his supervision, except expendables."
Funds and purchases
SECTION 7. Section 10-3-30(g) of the 1976 Code is amended to read:
"(g) Accept and disburse funds which must be utilized to purchase articles of historical, artistic, decorative, or intrinsic permanent value for use in the Governor's Mansion and other buildings owned by the State of South Carolina in the two blocks surrounded by Lincoln, Laurel, Gadsden, and Calhoun Streets in the City of Columbia. Because of the nature of the articles purchased, they are exempt from the bidding and purchasing procedures of the Division of General Services applicable to other state agencies if they are in the categories of articles described in this item. All receipts and disbursements must be made with the approval of the commission. The funds and purchases made with them and gifts made pursuant to this section are the property of the State of South Carolina."
Contributions to organizations
SECTION 8. Section 11-9-110 of the 1976 Code is amended to read:
"Section 11-9-110. Each organization to which a contribution is made in the contributions section of the general appropriation bill shall submit to the State Budget and Control Board by the end of the applicable fiscal year a detailed statement explaining the nature and function of the organization as well as a detailed statement explaining the use that was made of the contribution. The statements must be available at the office of the Budget and Control Board for public inspection and given to a member of the General Assembly upon request.
A contribution must not be made to an organization until it agrees in writing to allow the State Auditor to audit or cause to be audited the contributed funds."
Funds in agency accounts
SECTION 9. The last paragraph of Section 11-9-125 of the 1976 Code, as last amended by Act 458 of 1996, is further amended to read:
"State agencies shall remit to the general fund of the State any funds found to exist in agency accounts. If an agency believes funds have been inappropriately identified as the funds defined in this section, the agency may appeal through the process provided in Sections 2-65-30 and 2-65-40. A report of the amount of funds credited to the general fund of the State pursuant to this section must be made by the Comptroller General at the time of each official state revenue forecast. This report must be provided to the Budget and Control Board, the Senate Finance Committee, and the House Ways and Means Committee. Research and student aid grants, including indirect cost recoveries, are exempt from this provision."
Increase in state employees
SECTION 10. Section 11-11-420(E) of the 1976 Code is amended to read:
"(E) When an appropriation bill is under consideration by the House of Representatives or the Senate, the presiding officer of either House of the General Assembly shall not allow to be introduced an amendment to the bill which increases the number of state employees unless there is attached to the amendment a certificate of the Budget and Control Board that the increase in state employees is within the limitations prescribed."
Use of public funds for acquisition
SECTION 11. Section 11-35-40(4) of the 1976 Code, as last amended by Act 153 of 1997, is further amended to read:
"(4) The acquisition of a facility or capital improvement by a foundation or eleemosynary organization on behalf of or for the use of any state agency or institution of higher learning which involves the use of public funds in the acquisition, financing, construction, or current or subsequent leasing of the facility or capital improvement is subject to the provisions of this code in the same manner as a governmental body. The definition and application of the terms 'acquisition', 'financing', 'construction', and 'leasing' are governed by generally accepted accounting principles."
Oil overcharge funds
SECTION 12. Section 11-39-50 of the 1976 Code is amended to read:
"Section 11-39-50. Oil overcharge funds must be deposited by the State Treasurer in interest-bearing accounts of the State, with interest earned to be earmarked for the same purposes as the oil overcharge monies. The administering entity shall ensure that funds are drawn down and disbursed in a manner that ensures the maximum interest accruing to the State Treasurer's oil overcharge funds account."
Reporting to the Budget and Control Board
SECTION 13. Section 11-49-100 of the 1976 Code, as added by Act 387 of 2000, is amended to read:
"Section 11-49-100. All accounts of the authority must be held and maintained separately from all other funds, properties, assets, and accounts of this State and its other agencies. The board shall keep an accurate account of all of its activities and all of its receipts and expenditures and annually, in the month of January, shall make a report of its activities to the State Budget and Control Board, the report to be in a form prescribed by the State Budget and Control Board. Audited financial statements must be submitted to the Comptroller General by October fifteenth following the end of the fiscal year."
Mass transit
SECTION 14. Section 12-28-2725 of the 1976 Code, as last amended by Act 69 of 2003, is further amended to read:
"Section 12-28-2725. Of the ten and thirty-four hundredths cents user fee on gasoline imposed pursuant to this chapter, an amount equal to twenty-five hundredths of a cent on each gallon must be used by the department for mass transit.
The State Auditor annually shall audit, or cause to be audited, the state's regional transit authorities and eleemosynary organizations acting as regional transit authorities receiving funds from the Department of Transportation. Copies of the audits must be made available to the department and to the General Assembly."
Reporting
SECTION 15. The last undesignated paragraph of Section 20-7-5020 of the 1976 Code is amended to read:
"Members may be paid per diem, mileage, and subsistence as established by the board not to exceed standards provided by law for boards, committees, and commissions. A complete report of the activities of the Trust Fund must be made annually to the General Assembly."
Board of trustees
SECTION 16. The last undesignated paragraph of Section 20-7-9710 of the 1976 Code is amended to read:
"Vacancies for any reason must be filled in the manner of the original appointment for the unexpired term. A member may not serve more than two terms or eight years, whichever is longer. A member who misses more than three consecutive meetings without excuse or a member who resigns must be replaced in the same manner as his predecessor. Members may be paid per diem, mileage, and subsistence as established by the board not to exceed standards provided by law for boards, committees, and commissions. A complete report of the activities of the First Steps to School Readiness Board of Trustees must be made annually to the General Assembly."
Local government audit
SECTION 17. Section 23-47-50(E) of the 1976 Code is amended to read:
"(E) The 'emergency telephone system' fund must be included in the annual audit of the local government in accordance with generally accepted auditing standards."
Advisory committee
SECTION 18. Section 23-47-65(A)(1) and (C)(2) and (3), of the 1976 Code, as last amended by Act 233 of 2000, is further amended to read:
"(A)(1) The CMRS Emergency Telephone Services Advisory Committee is created to assist the board in carrying out its responsibilities in implementing a wireless enhanced 911 system consistent with FCC Docket Number 94-102. The committee must be appointed by the Governor and shall consist of: the Director of the State Chief Information Officer Division, Budget and Control Board, ex officio; two employees of CMRS providers licensed to do business in the State; two 911 system employees; and one employee of a telephone (local exchange access facility) service supplier licensed to do business in the State; and one consumer. Local governments and related organizations such as the National Emergency Number Association may recommend PSAP Committee members, and industry representatives may recommend wireline and CMRS committee members to the Governor. There is no expense reimbursement or per diem payment from the fund created by the CMRS surcharge made to members of the committee.
(C)(2) with the State Treasurer, prepare annual reports outlining fees collected and monies disbursed to PSAP and CMRS providers, and submit annual reports outlining monies disbursed for operations of the board;
(3) retain an independent, private auditor, as provided in the Consolidated Procurement Code, for the purposes of receiving, maintaining, and verifying the accuracy of proprietary information submitted to the board by CMRS providers or PSAP's, and assisting the committee in its duties including its annual calculation of the average 911 charges pursuant to Section 23-47-50(f) and in cost studies it may conduct. Due to the confidential and proprietary nature of the information submitted by CMRS providers, the information may not be released to a party other than the independent private auditor and is expressly exempt from disclosure pursuant to Chapter 4 of Title 30. The information collected by the auditor may be released only in aggregate amounts that do not identify or allow identification of numbers of subscribers or revenues attributable to an individual CMRS provider;"
Reporting
SECTION 19. The last undesignated paragraph of Section 25-21-20 of the 1976 Code is amended to read:
"A complete report of the activities of the Veterans' Trust Fund must be made to the General Assembly annually."
Audit reports
SECTION 20. Section 38-79-470(3) of the 1976 Code is amended to read:
"(3) On or before December thirty-first of each year the State Auditor shall audit, or cause to be audited, the records of the Fund. Audit reports must be available to all Fund participants, the Department of Insurance, the Legislative Audit Council, and the Budget and Control Board."
Transfer of authority and funds
SECTION 21. Section 43-33-320 of the 1976 Code is amended to read:
"Section 43-33-320. Effective April 1, 1979, all authority and state funds provided by law to the organization bearing the corporate name Advocacy for the Handicapped Citizens, Inc. must be transferred to the eleemosynary corporation bearing the corporate name South Carolina Protection and Advocacy System for the Handicapped, Inc. All records relating to the operations of the Advocacy for Handicapped Citizens, Inc., which involve responsibilities pursuant to Section 113 of Public Law 94-103, as amended by 95-602, also must be transferred."
Audit of trust funds
SECTION 22. Section 44-96-165 of the 1976 Code is amended to read:
"Section 44-96-165. The Department of Health and Environmental Control, with the approval of the State Auditor, shall contract with one or more qualified, independent certified public accountants on a one-year basis to audit revenues and disbursements from the Solid Waste Management Trust Fund and the Waste Tire Trust Fund established pursuant to Section 44-96-120 and from the Petroleum Fund established pursuant to Section 44-96-160(V). The auditors may audit relevant records of a public or private entity that has submitted, kept, handled, or tracked monies for any of the three funds. This contract must be funded by the Solid Waste Management Trust Fund, the Petroleum Fund, and the Waste Tire Trust Fund."
Records and audit
SECTION 23. Section 46-17-380 of the 1976 Code is amended to read:
"Section 46-17-380. (A) The commission and the commodity board shall keep, separately for each agreement and order in accordance with accepted standards of good accounting practice, accurate records of all assessments, collections, receipts, deposits, withdrawals, disbursements, paid-outs, monies, and other financial transactions made pursuant to an order or agreement, and the records must be audited at least annually in accordance with generally accepted auditing standards. The books and accounts maintained under every such agreement and order must be closed as of the last day of each fiscal year of the State.
(B) A copy of every audit must be delivered within thirty days after completion to the Governor, the commission, the State Auditor, and the commodity board of the agreement or order concerned."
Annual report
SECTION 24. Section 48-5-160 of the 1976 Code, as last amended by Act 41 of 1997, is further amended to read:
"Section 48-5-160. The authority shall submit, following the close of each fiscal year, an annual report of its activities for the preceding year to the Governor and to the Members of the General Assembly. The authority in cooperation with the department also shall submit to the agency an annual report in accordance with requirements of the Clean Water Act and a biennial report in accordance with requirements of the Safe Drinking Water Act."
Trust fund created
SECTION 25. The first undesignated paragraph of Section 49-6-20 of the 1976 Code, as last amended by Act 181 of 1993, is further amended to read:
"There is created the South Carolina Aquatic Plant Management Trust Fund which must be kept separate from other funds of the State. The fund must be administered by the department for the purpose of receiving and expending funds for the prevention, management, and research of aquatic plant problems in public waters of South Carolina. Unexpended balances, including interest derived from the fund, must be carried forward each year and used for the purposes specified above."
Expenditure of income
SECTION 26. Section 50-3-760 of the 1976 Code, as last amended by Act 181 of 1993, is further amended to read:
"Section 50-3-760. Expenditure of the income derived from the fund must be made through the board in accordance with the provisions of the general appropriation act."
Expenditure of income
SECTION 27. Section 50-3-950 of the 1976 Code, as added by Act 419 of 1998, is further amended to read:
"Section 50-3-950. Expenditure of the income derived from the fund must be made through the board in accordance with the provisions of the general appropriation act."
Migratory Waterfowl Committee
SECTION 28. Section 50-11-20(C) of the 1976 Code, as amended by Act 370 of 2000, is further amended to read:
"(C) The committee is responsible for the creation of the annual migratory waterfowl stamp provided in Section 50-9-530, shall provide the design to the department, and shall recommend regulations to the department for the creation of migratory waterfowl stamp prints, their administration, sale, and distribution, and other matters relating to the stamps and their prints. If the committee sells any of the stamps, it shall purchase them from the department for five dollars and fifty cents a stamp, all of which is retained by the department. Funds derived from the sale of prints and related artwork must be expended as follows:
(1) The portion of the funds necessary to make up fifty percent of the total funds derived from the sale of the migratory waterfowl stamps and the migratory waterfowl stamp prints must be transferred by the committee to the department to be used for its specified projects.
(2) Except for the amount necessary for the committee to administer and promote the sale of any prints, stamps, or related articles, the remainder of the funds derived from the sale of the prints and related articles must be disbursed to an appropriate nonprofit organization as determined by the board for the development of waterfowl propagation projects within Canada. The projects must specifically provide waterfowl for the Atlantic Flyway and must demonstrate evidence that the projects are acceptable to the appropriate governmental agencies having jurisdiction over the project areas."
Accounting for operation expenditures
SECTION 29. Section 52-5-110(C) of the 1976 Code is amended to read:
"(C) Carolina Cup Racing Association, Incorporated, a South Carolina nonprofit corporation (association) is the authority for the day-to-day management of the facility and shall continue to operate the facilities located on the property in the same manner as it has been operated formerly. The association annually shall receive the income from the Springdale Fund provided in Section 52-5-120 and shall account to the State Treasurer and the State Budget and Control Board on the expenditure of funds for the operation of the training facility. The income from the training facility must be accounted for, together with an annual audit by an independent certified public accounting firm, and the audit submitted to the same officials no later than ninety days after the end of the association's fiscal year as established by tax election."
Disclosure of information
SECTION 30. Section 56-10-660(A) of the 1976 Code, as added by Act 324 of 2002, is amended to read:
"(A) The division, for a fee as prescribed and promulgated by regulation, shall disclose an individual's reported database information upon request by the following individuals and agencies only:
(1) the individual;
(2) the parent or legal guardian of an individual who is an unemancipated minor;
(3) the legal guardian of an individual who is legally incapacitated;
(4) a person who has power of attorney from the individual;
(5) a person who submits a notarized release from the individual that is dated no more than ninety days before the date the request is made;
(6) a person suffering loss or injury or against whom a claim is made for loss or injury in a motor vehicle accident in which the individual is involved, but only as part of an accident report authorized in Section 56-9-351;
(7) a state or local government agency investigating, litigating, or enforcing the person's compliance with the financial security requirements; or
(8) persons regulated under Title 38 of the 1976 Code for the purposes of paying or adjudicating claims and preventing fraud or abuse."
Annual report
SECTION 31. Section 59-2-100(C) of the 1976 Code is amended to read:
"(C) The Office of State Treasurer shall prepare or cause to be prepared an annual report setting forth in appropriate detail an accounting of the funds and a description of the financial condition of the program at the close of each fiscal year. The report must be submitted to the Governor and the General Assembly. In addition, the Office of State Treasurer shall make the report available to account owners of investment trust agreements."
Annual report
SECTION 32. Section 59-4-70 of the 1976 Code is amended to read:
"Section 59-4-70. Upon implementation of the program, the director or his designee shall prepare an annual financial report of the fund and the program. This report must be submitted to the Treasurer on the date and in the format prescribed by the Treasurer. The director or his designee annually shall evaluate the actuarial soundness of the fund and report this information to the Treasurer."
Annual report
SECTION 33. Section 59-109-170 of the 1976 Code is amended to read:
"Section 59-109-170. The authority shall keep an accurate account of all its activities and of all its receipts and expenditures and annually in the month of January shall make a report of it to its members and to the Governor in a form prescribed by the members."
Duties of executive director
SECTION 34. Section 59-150-90(A) of the 1976 Code is amended to read:
"(A) The executive director of the commission shall direct and supervise all administrative and technical activities as provided for in this chapter, regulations promulgated pursuant to the Administrative Procedures Act, and policies and procedures adopted by the board. It is the duty of the executive director to oversee the initiation, and supervise and administer the operation of the lottery games as defined in Section 59-150-20(7); employ and direct necessary personnel; employ by contract and compensate necessary persons and firms, except that the contract must not be with an entity for the purpose of having that entity undertake the organization and conduct of the lottery; promote or provide for promotion of the lottery and functions related to the commission; prepare a budget for the approval of the board; require bond from a lottery retailer and a lottery vendor in amounts required by the board; report monthly to the board a full and complete statement of lottery revenues and expenses for the preceding thirteen months; and perform other duties generally associated with an executive director of a commission of an entrepreneurial nature."
Reporting
SECTION 35. Section 59-150-320(1), (4), and (5) is amended to read:
"(1) submit quarterly and annual reports to the Governor, the President Pro Tempore of the Senate, the Speaker of the House of Representatives, the Comptroller General, the State Treasurer, and the Chairmen of the House Ways and Means Committee, the Senate Finance Committee, and the oversight committee created by Section 59-150-325 disclosing the total lottery revenues, prize disbursements, operating expenses, and administrative expenses of the commission during the reporting period. The annual report additionally must describe the organizational structure of the commission, summarize the functions performed by each organizational division within the commission, and contain a detailed budget for the next fiscal year. The quarterly reports must be submitted within fifteen days of the end of the quarter, and the annual report must be submitted by October fifteenth;
(4) authorize the State Auditor to contract with a certified public accountant or firm for an independently audited financial statement prepared in accordance with generally accepted accounting principles, to be submitted to the Comptroller General's office each year no later than October fifteenth. The certified public accountant or firm shall not have a financial interest in a lottery vendor with whom the commission is under contract. The certified public accountant or firm shall evaluate the internal auditing controls in effect during the audit period. The cost of this annual financial audit is an operating expense of the commission. The State Auditor may at any time audit, or cause to be audited, any phase of the operations of the commission at the expense of the State and shall receive a copy of the annual independent financial audit. A copy of an interim audit performed by the certified public accountant or firm or the State Auditor must be transmitted after the close of the commission's fiscal year to the Governor, the President Pro Tempore of the Senate, the Speaker of the House of Representatives, the State Treasurer, the Comptroller General, and the Chairmen of the House Ways and Means Committee and the Senate Finance Committee, and the oversight committee co-chairmen;
(5) submit, for informational purposes only, to the Office of State Budget of the Budget and Control Board by June thirtieth of each year a copy of the annual operating budget for the commission for the next fiscal year. This annual operating budget must be approved by the South Carolina Lottery Commission Board;"
Audits of county
SECTION 36. Section 4-9-150 of the 1976 Code, as last amended by Act 356 of 2002, is further amended to read:
"Section 4-9-150. The council shall provide for an independent annual audit of all financial records and transactions of the county and any agency funded in whole by county funds and may provide for more frequent audits as it considers necessary. Special audits may be provided for any agency receiving county funds as the county governing body considers necessary. The audits must be made by a certified public accountant or public accountant or firm of these accountants who have no personal interest, direct or indirect, in the fiscal affairs of the county government or any of its officers. The council may, without requiring competitive bids, designate the accountant or firm annually or for a period not exceeding three years. The designation for any particular fiscal year must be made no later than thirty days after the beginning of the fiscal year. The report of the audit must be made available for public inspection. A copy of the report of the audit must be submitted to the Comptroller General no later than January first each year following the close of the books of the previous fiscal year.
If the report is not timely filed, or within the time extended for filing the report, funds distributed by the Comptroller General to the county in the current fiscal year must be withheld pending receipt of a copy of the report."
Repeal
SECTION 37. Sections 1-7-408 and 51-22-40 are repealed.
Exemptions from tax
SECTION 38. Section 12-36-2120, as last amended by Act 145 of 2005, is further amended by adding an appropriately numbered paragraph at the end to read:
"( ) Sweetgrass baskets made by artists of South Carolina using locally grown sweetgrass."
Time effective
SECTION 39. This act takes effect upon approval by the Governor.
Ratified the 6th day of June, 2005.
Approved the 10th day of June, 2005.
This web page was last updated on Friday, December 4, 2009 at 3:45 P.M.