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.
HISTORY: 1962 Code Section 14-3712; 1975 (59) 692; 1977 Act No. 96; 1988 Act No. 365, Part II, Section 3, eff July 1, 1988; 2002 Act No. 356, Section 1, Pt XI.P, eff July 1, 2002; 2005 Act No. 164, Section 36, eff June 10, 2005.
Effect of Amendment
The 1988 amendment made grammatical changes, and added the last sentence, relating to a copy of the report of audit being submitted to the Comptroller General.
The 2002 amendment added the second undesignated paragraph relating to failure to file the report on time.
The 2005 amendment, in the first undesignated paragraph, at the end of the fourth sentence substituted "three years" for "one year".
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.