Professional and Occupational Licensing Agencies (POLA'S) as specified in Section 11-5-210 may establish special comptroller general accounts for crediting testing fees received in excess of amounts appropriated to these agencies for test expenses. Funds credited to these accounts may be used only to pay test expenses. Any account balance at the close of the fiscal year must be remitted to the general fund of the State. These accounts must be designated "earmarked other fund accounts" and funds credited to these accounts must be expended according to the JARC process. These accounts may not be used to defer revenue.
HISTORY: 1992 Act No. 501, Part II, Section 29A.
Structure South Carolina Code of Laws
Chapter 3 - Comptroller General
Section 11-3-20. Salary; fees and perquisites.
Section 11-3-50. Record of General Assembly appropriations and contingent accounts.
Section 11-3-80. Report of names of pensioners.
Section 11-3-90. Report as to unappropriated Treasury funds.
Section 11-3-100. Books of Treasurer; report to General Assembly.
Section 11-3-110. Transfer of money and papers by Treasurer to successor.
Section 11-3-120. Comptroller General to inspect vouchers of State Treasurer.
Section 11-3-121. Advance payment of airfares and registration fees for official travel.
Section 11-3-130. Payments by Treasurer to be on warrants drawn by Comptroller General, exceptions.
Section 11-3-150. Writing off warrants; reissue.
Section 11-3-160. Lost warrants; duplicates.
Section 11-3-170. Payments from State Treasury.
Section 11-3-175. Consolidation of accounts in connection with lump sum agencies.
Section 11-3-210. Accounts of all persons distributing public money.
Section 11-3-240. Expenses of printing tax forms and supplies; manner of payment.