South Carolina Code of Laws
Chapter 9 - County Government
Section 4-9-155. Repealed by 1994 Act No. 516, Section 36, eff August 31, 1994.


Editor's Note
Former Section 4-9-155 was entitled "Audit standards; penalties" and was derived from 1990 Act No. 603, Section 2; 1992 Act No. 361, Section 1; 1993 Act No. 181, Section 53; 1993 Act No. 115, Section 1.
1990 Act No. 603, Section 1, eff July 1, 1991, provides as follows:
"SECTION 1. The General Assembly finds that there is a lack of uniformity in the annual audits of the offices of the county assessor, auditor, treasurer, and tax collector and that on occasion important facts are overlooked or not considered. The purpose of this act is to establish the minimum standard of accounting to be followed so as to increase the accuracy of the audits of these offices."

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Structure South Carolina Code of Laws

South Carolina Code of Laws

Title 4 - Counties

Chapter 9 - County Government

Section 4-9-10. Referendum to determine form of county government; adoption of form of government selected; form of government when not otherwise determined by referendum; change in initial form; continuation of officials in office.

Section 4-9-20. Designation of permissible alternative forms of government.

Section 4-9-25. Powers of counties.

Section 4-9-30. Designation of powers under each alternative form of government except board of commissioners form.

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 4-9-41. Joint administration of functions by county, incorporated municipality, special purpose district, or other political subdivision.

Section 4-9-45. Police jurisdiction of coastal counties.

Section 4-9-50. Source of funds for use of county personnel, facilities, or equipment to implement general law.

Section 4-9-55. Enactment of general laws affecting counties' expenditures and revenue raising; conditions; exceptions.

Section 4-9-60. Election or appointment, and terms, of county treasurer and auditor under certain forms of government; continuation of officials in office.

Section 4-9-70. Powers of county councils with regard to public school education; establishing school tax millage.

Section 4-9-80. Powers of county councils with regard to public service and special purpose districts, water and sewer authorities, and other political subdivisions; procedures upon dissolution of such districts.

Section 4-9-81. Authority for increasing size of governing body of district; procedure.

Section 4-9-82. Transfer by hospital public service district of assets, properties, and responsibilities for delivery of medical services.

Section 4-9-85. Examination of financial impact on revenues of county where district is abolished; procedure for refunding taxes.

Section 4-9-90. Election of council members; reapportionment; terms of office and vacancies; election at large of chairman; procedure for changing term of office; continuation in office after reapportionment.

Section 4-9-100. Council members shall not hold other offices; salaries and expenses of members.

Section 4-9-110. Council shall select chairman and other officers; terms of office; appointment of clerk; frequency and conduct of meetings; minutes of proceedings.

Section 4-9-120. Procedures for adoption of ordinances; proceedings and all ordinances shall be recorded.

Section 4-9-130. Public hearings on notice must be held in certain instances; adoption of standard codes or technical regulations and furnishing copies; emergency ordinances.

Section 4-9-140. Designation of fiscal and budget years; annual reports; adoption of budgets; levying and collection of taxes; supplemental appropriations; obtaining reports, estimates, and statistics.

Section 4-9-145. Litter control officers; custodial arrest authority; number of officers; powers and duties.

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 4-9-170. Council shall provide for appointment of certain boards, committees, and commissions; appointive powers of council.

Section 4-9-175. Per diem, travel, and other expenses authorized for travel by board or commission members outside county.

Section 4-9-180. Officers and employees shall disclose personal interests in county business and refrain from voting on or participating in such matters.

Section 4-9-190. Certain provisions inapplicable to board of commissioners form of government.

Section 4-9-195. Grant of special property tax assessments to "rehabilitated historic property" or "low and moderate income rental property".

Section 4-9-310. Responsibility for policy making and administration; membership of council; applicability of Article 1.

Section 4-9-410. Membership of council; election, term, and compensation of supervisor.

Section 4-9-420. Powers and duties of supervisor.

Section 4-9-430. Powers of council and its members; authority of supervisor over certain elected officials.

Section 4-9-440. Applicability of Article 1.

Section 4-9-610. Membership of council; election and term of members.

Section 4-9-620. Employment and qualifications of administrator; compensation; term of employment; procedure for removal.

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 4-9-820. Employment and qualifications of manager; term of office; compensation; procedure for removal.

Section 4-9-830. Powers and duties of manager.

Section 4-9-840. Preparation and submission of budget and descriptive statement.

Section 4-9-850. Authority of county manager over elected officials; authority of council and its members over county officers and employees.

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 4-9-1020. Supervisor as administrator; method of election and terms of office of supervisor and commission members; vacancies.

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 4-9-1060. Commissioners shall account for claims audited and allowed and conform to prescribed system of bookkeeping.

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 4-9-1110. Inapplicability of certain provisions to county board of commissioners form of government.

Section 4-9-1210. Electors may propose and adopt or reject certain ordinances; submission by petition to council.

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.