The fiscal year of the county government shall begin on the first day of July of each year and shall end on the thirtieth day of June next following, and the fiscal year shall constitute the budget year of the county government. All county offices, departments, boards, commissions or institutions receiving county funds shall make a full, detailed annual fiscal report to the county council at the end of the fiscal year.
County council shall adopt annually and prior to the beginning of the fiscal year operating and capital budgets for the operation of county government and shall in such budgets identify the sources of anticipated revenue including taxes necessary to meet the financial requirements of the budgets adopted. Council shall further provide for the levy and collection of taxes necessary to meet all budget requirements except as provided for by other revenue sources.
Council may make supplemental appropriations which shall specify the source of funds for such appropriations. The procedure for approval of supplemental appropriations shall be the same as that prescribed for enactment of ordinances.
For the purposes of this section a supplemental appropriation shall be defined as an appropriation of additional funds which have come available during the fiscal year and which have not been previously obligated by the current operating or capital budget. The provisions of this section shall not be construed to prohibit the transfer of funds appropriated in the annual budget for purposes other than as specified in such annual budget when such transfers are approved by the council.
In the preparation of annual budgets or supplemental appropriations, council may require such reports, estimates and statistics from any county agency or department as may be necessary to perform its duties as the responsible fiscal body of the county.
HISTORY: 1962 Code Section 14-3711; 1975 (59) 692; 1977 Act No. 56.
Structure South Carolina Code of Laws
Section 4-9-20. Designation of permissible alternative forms of government.
Section 4-9-25. Powers of counties.
Section 4-9-33. Referendum required to approve creation of county police department.
Section 4-9-35. County public library systems; boards of trustees.
Section 4-9-36. Duties of boards of trustees.
Section 4-9-37. Additional duties of boards of trustees.
Section 4-9-38. Status of donations for tax purposes; applicability of state laws.
Section 4-9-39. Funding of systems; transfer of assets of former libraries.
Section 4-9-40. Power of county to contract for services within municipalities.
Section 4-9-45. Police jurisdiction of coastal counties.
Section 4-9-81. Authority for increasing size of governing body of district; procedure.
Section 4-9-100. Council members shall not hold other offices; salaries and expenses of members.
Section 4-9-150. Audits of county records; designation of auditors; public inspection of report.
Section 4-9-155. Repealed by 1994 Act No. 516, Section 36, eff August 31, 1994.
Section 4-9-160. Council shall provide for centralized purchasing system.
Section 4-9-190. Certain provisions inapplicable to board of commissioners form of government.
Section 4-9-410. Membership of council; election, term, and compensation of supervisor.
Section 4-9-420. Powers and duties of supervisor.
Section 4-9-440. Applicability of Article 1.
Section 4-9-610. Membership of council; election and term of members.
Section 4-9-630. Powers and duties of administrator.
Section 4-9-640. Preparation and submission of budget and descriptive statement.
Section 4-9-650. Authority of administrator over certain elected officials.
Section 4-9-660. Authority of council and its members over county officers and employees.
Section 4-9-670. Applicability of Article 1.
Section 4-9-810. Membership of council; election and terms of members.
Section 4-9-830. Powers and duties of manager.
Section 4-9-840. Preparation and submission of budget and descriptive statement.
Section 4-9-860. Election or appointment of county treasurer and auditor.
Section 4-9-870. Applicability of Article 1.
Section 4-9-1010. Membership of county board of commissioners.
Section 4-9-1030. Board shall be county governing body; duties of board.
Section 4-9-1040. Time and place of meetings; special meetings; notice.
Section 4-9-1050. Board may elect clerk; duties, salary, and term of office.
Section 4-9-1070. Commissioners may administer oaths and punish for contempt of their proceedings.
Section 4-9-1080. Commissioners shall not be interested in certain contracts.
Section 4-9-1090. Commissioners must give bond.
Section 4-9-1100. Governor shall make certain appointments.
Section 4-9-1220. Electors may petition for repeal of certain ordinances.
Section 4-9-1230. Election shall be held where council fails to adopt or repeal ordinance.