Comptroller General of South Carolina
Incumbent
Brian Gaines
since May 12, 2023
Member ofState Fiscal Accountability Authority
SeatColumbia, South Carolina
AppointerGeneral election
Term lengthFour years, no limit
Constituting instrumentArticle VI, Section 7, South Carolina Constitution
SalaryUS$151,000 annually
WebsiteOfficial website

The comptroller general of South Carolina is a constitutional officer in the executive branch of the U.S. state of South Carolina. Forty individuals have held the office of comptroller general since 1800. The office has been held by Brian J. Gaines since May 12, 2023, who was appointed by Governor Henry McMaster as a recess appointment following the resignation of Richard Eckstrom on April 30, 2023.[1][2][3] McMaster appointed Gaines to avoid a constitutional crisis; since the office was vacant, no person could authorize the distribution of funds.[4]

The South Carolina Code of Laws of 1976, Title 11, Chapter 3 describes the responsibilities of the Office of the Comptroller General.[5]

History

At the turn of the 19th century, the state of South Carolina's finances were marked by confusion, with officials having difficulty in ascertaining its debts. In response, the office of comptroller general was created with Paul Hamilton as the inaugural holder.[6] In 1948, the comptroller general was added to the State Budget and Control Board, a body tasked with helping to craft the state's budget.[7] The body was changed to the State Fiscal Accountability Authority in 2015.[8]

Election and structure

South Carolina is one of eight states in the country with an elected comptroller. The only qualification for candidates for the office is that they be a registered voter in the state.[9] Comptrollers general serve renewable terms of four years.[10]

The comptroller general's office is housed in the Wade Hampton State Office Building.[11] As of May 31, 2023, the agency is staffed by 27 employees.[12] In the event of a vacancy in the office, the General Assembly is empowered by the constitution to appoint a new incumbent. In the event the assembly is not in session, the governor can fill the vacancy with a recess appointment.[13] The comptroller collects an annual salary of $151,000.[14]

Powers and duties

The comptroller general is one of eight statewide constitutional officers in South Carolina.[15] They serve as the chief accountant and fiscal watchdog of state government.[16] As such, the comptroller general monitors state spending, issues warrants authorizing the payment of funds out of the state treasury, maintains the state's accounting system, establishes internal controls for state agencies, provides financial services to state agencies and local governments, and prepares reports on the financial operations and condition of state government, including the state's annual comprehensive financial report.[17][18] All payrolls for state employees, vouchers for bills owed by the state, and payments between state agencies are processed by the comptroller general.[17]

The comptroller general is also a member of the State Fiscal Accountability Authority (SFAA), an independent state agency which includes the governor, the state treasurer, and the chairs of the budget committees in the General Assembly.[19] The SFAA is generally charged with oversight of state spending and management of state property.[9][20] In particular, the SFAA acquires insurance for state agencies and local governments, procures goods and services for the operations of state government, and oversees the construction and maintenance of state buildings.[21][22] In addition, the SFAA appoints South Carolina's state auditor to serve at pleasure.[23][a]

List of comptrollers general

Comptrollers General
No. Name Party Term Duration Sources
1 Paul Hamilton   Democratic-Republican 1800–1804 5 years [27]
2 Thomas Lee   Democratic-Republican 1804–1817 13 years [27]
3 George Warren Cross   Democratic-Republican 1817 1 year [27]
4 Robert Creswell   Democratic-Republican 1817–1819 2 years [27]
5 John S. Cogdell   Democratic-Republican 1819–1821 3 years [27]
2 Thomas Lee   Democratic-Republican 1821–1822 1 year [27]
6 Benjamin T. Elmore   Democratic-Republican 1822–1826 4 years [27]
7 Alexander Speer   Democratic-Republican 1826–1830 4 years [27]
8 Thomas Harrison   Nullifier 1830–1834 4 years [27]
9 William Laval   Democratic 1834–1838 4 years [27]
10 William Edward Hayne   Democratic 1838–1842 4 years [27]
9 William Laval   Democratic 1842–1846 4 years [27]
11 William C. Black   Democratic 1846–1850 4 years [27]
12 James B. McCully   Democratic 1850–1854 4 years [27]
13 John D. Ashmore   Democratic 1854–1858 4 years [27]
14 Thomas J. Pickens   Democratic 1858–1862 4 years [27]
15 James A. Black   Democratic 1862–1866 4 years [27]
16 Simon L. Leaphart Independent 1866–1868 2 years [27]
17 John L. Neagle   Republican 1868–1872 4 years [27]
18 Solomon L. Hoge   Republican 1872–1874 2 years [27]
19 Thomas C. Dunn   Republican 1874–1876 2 years [27]
20 Johnson Hagood   Democratic 1876–1880 4 years [27]
21 John Bratton   Democratic 1880–1882 2 years [27]
22 William E. Stoney   Democratic 1880–1886 4 years [27]
23 John S. Verner   Democratic 1886–1890 4 years [27]
24 William Haselden Ellerbe   Democratic 1890–1894 4 years [27]
24 James W. Horton   Democratic 1894–1897 3 years [27]
26 Layfayette P. Epton   Democratic 1897–1899 2 years [27]
27 John P. Derham   Democratic 1899–1903 4 years [27]
28 Adolphus W. Jones   Democratic 1903–1915 12 years [27]
29 Carlton W. Sawyer   Democratic 1915–1918 3 years [27]
30 R. Lyles Osborne   Democratic 1918-1920 2 years [27]
31 Wilbert Sutherland   Democratic 1920–1921 1 year [27]
32 Walter E. Duncan   Democratic 1921–1925 4 years [27]
33 A. J. Beattie   Democratic 1925-1943 9 years [27]
34 Eldridge C. Rhodes   Democratic 1943–1967
 18 years [27]
35 John Henry Mills   Democratic 1967–1976 9 years [27]
36 Earle Morris   Democratic 1976–1999 23 years [27]
37 Jim Lander   Democratic 1999–2003 4 years [27]
38 Richard Eckstrom   Republican 2003–2023 20 years [27]
39 Brian J. Gaines   Democratic 2023–present 254 days [28]

Notes

  1. ^ The state auditor is a statutory official that functions as the external auditor of state government.[24][25][26]

References

  1. ^ "Former Comptrollers". South Carolina Office of the Comptroller General. Retrieved September 1, 2022.
  2. ^ Bustos, Joseph. "With no permanent comptroller general after $3.5B error, who's running the agency?". The State. Retrieved May 8, 2023.
  3. ^ "Governor McMaster appoints new South Carolina comptroller general". WLTX. Retrieved May 12, 2023.
  4. ^ Folks, Will. "South Carolina's Comptroller 'Spitball Fight' Creating Constitutional Crisis". www.fitsnews.com. FITS News. Retrieved May 30, 2023.
  5. ^ "Comptroller General". South Carolina Law. South Carolina Legislative Services Agency. 1976. Retrieved September 2, 2022.
  6. ^ Snowden & Cutler 1920, p. 530.
  7. ^ Graham 2011, pp. 55, 104.
  8. ^ "About Us". State Fiscal Accountability Authority. Retrieved July 2, 2023.
  9. ^ a b Bustos, Joseph (April 2, 2023). "SC has 1 requirement to be comptroller general: Be a voter. Will $3.5B blunder change that?". The State. Retrieved July 4, 2023.
  10. ^ Bustos, Joseph (November 12, 2022). "Statewide elected officials will get sizeable pay bump". The State. pp. 1A, 4A.
  11. ^ Cope, Cassie (January 31, 2017). "SC likely to borrow millions to pay for repairs, projects". The State. pp. 3A, 6A.
  12. ^ "Employees by agency" (PDF). South Carolina Department of Administration. May 31, 2023. Retrieved July 4, 2023.
  13. ^ Henry, Zoie (March 28, 2023). "Who decides on the next person to fill the role of Comptroller General?". News19. WLTX-TV. Retrieved May 30, 2023.
  14. ^ Budds, Becky (November 11, 2022). "Pay raises for 6 South Carolina elected officials are coming in January". News19. WLTX-TV. Retrieved November 20, 2022.
  15. ^ South Carolina Legislative Council. "Article VI, Section 7, Constitution of South Carolina" (PDF). South Carolina Legislature. Retrieved October 22, 2023.
  16. ^ South Carolina Legislative Council. "Title 11, Chapter 3, South Carolina Code of Laws". South Carolina Legislature. Retrieved October 22, 2023.
  17. ^ a b "About the South Carolina Comptroller's Office". South Carolina Office of the Comptroller General. Retrieved September 1, 2022.
  18. ^ Comptroller General's Accountability Report 2022, p. 2.
  19. ^ South Carolina Legislative Council. "Title 11, Chapter 55, South Carolina Code of Laws". South Carolina Legislature. Retrieved October 22, 2023.
  20. ^ "About Us". South Carolina Fiscal Accountability Authority. Retrieved October 22, 2023.
  21. ^ "About Us". South Carolina Insurance Reserve Fund. Retrieved September 1, 2022.
  22. ^ "About Us". South Carolina Division of Procurement Services. Retrieved September 1, 2022.
  23. ^ South Carolina Legislative Council. "Section 11-7-10, South Carolina Code of Laws". South Carolina Legislature. Retrieved October 22, 2023.
  24. ^ "South Carolina State Auditor". Ballotpedia. Retrieved September 8, 2022.
  25. ^ "About". South Carolina Office of the State Auditor. Retrieved October 22, 2023.
  26. ^ South Carolina Legislative Council. "Title 11, Chapter 7, South Carolian Code of Laws". South Carolina Legislature. Retrieved October 22, 2023.
  27. ^ a b c d e f g h i j k l m n o p q r s t u v w x y z aa ab ac ad ae af ag ah ai aj ak al am an "Former Comptroller Generals". cg.sc.gov. South Carolina Comptroller General. Retrieved May 29, 2023.
  28. ^ "Governor McMaster appoints new South Carolina comptroller general". News19. WLTX-TV. May 12, 2023. Retrieved July 4, 2023.

Works cited

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