Whenever there shall occur in any county office in this State a loss of public funds arising through defalcation, bank deposits, theft or otherwise, the county treasurer or other officer having custody of the records in which such loss appears may charge off such loss with the approval of the county council, but, in the case of bank losses, only if the bank shall have been liquidated and the receiver or other agent discharged and, in the case of any other loss, only if the sums recoverable by bond or otherwise shall have been applied against the loss and the remaining sum definitely ascertained to be irrecoverable.
HISTORY: 1962 Code Section 14-317.1; 1952 Code Section 14-317.1; 1942 Code Section 2805; 1933 (38) 491; 1982 Act No. 332.
Structure South Carolina Code of Laws
Section 4-11-10. Time for commencement of terms of county officers.
Section 4-11-30. Recommendation of certain legislative delegations as to appointment; procedures.
Section 4-11-40. Removing county officer; filling vacancy.
Section 4-11-50. Each county shall have farm and home demonstration agents.
Section 4-11-65. Purchase of fidelity bond for certain officials.
Section 4-11-70. County officers shall transmit copies of financial records to certain persons.
Section 4-11-80. County supervisor shall keep account of county officers' financial records.
Section 4-11-90. Repealed by 1992 Act No. 264, Section 2, eff February 19, 1992.
Section 4-11-110. Subsequent claim of transferred funds by owner.
Section 4-11-120. County officers shall keep accounts of transferred funds.
Section 4-11-150. Consequences of failure to remit funds.
Section 4-11-160. Charging off of losses in county offices with approval of county council.
Section 4-11-170. Extra allowance to salaried officers forbidden.
Section 4-11-265. Budget authority of governing body of special purpose district; referenda.
Section 4-11-290. Dissolution of special purpose districts; procedures; disposition of assets.