reglab/housing_qa huggingface dataset:
SC Code § 11-7-20 (2021)
2021 South Carolina Code of Laws|Title 11 - Public Finance|Chapter 7 - State Auditor|Section 11-7-20. Annual audits of state agencies.

 (A) All state agencies and entities supported partially or entirely by public funds are subject to audit by or under the oversight of the State Auditor, except as otherwise specifically provided by law. The State Auditor, to the extent practicable and consistent with his overall responsibility, shall audit or cause to be audited each State agency and entity annually.  (B) Annually the State Auditor shall audit or cause to be audited the State's basic financial statements prepared by the Comptroller General of South Carolina.  (C) Annually the State Auditor shall audit or cause to be audited the compliance of the State of South Carolina with the U. S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement as applicable to major Federal programs.  (D) Audits must be conducted in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Nonprofit Organizations.  HISTORY: 1962 Code Section 1-882; 1952 Code Section 1-882; 1942 Code Section 3222-2; 1932 Code Section 7846; Civ. C. '22 Section 3979; 1915 (29) 162; 1933 (38) 297; 1950 (46) 2353; 2005 Act No. 164, Section 1.
SC Code § 11-7-25 (2021)
2021 South Carolina Code of Laws|Title 11 - Public Finance|Chapter 7 - State Auditor|Section 11-7-25. Periodic audits of county and municipal treasurers, county court clerks, magistrates, and municipal courts as to imposition, collection, and remittance of fines and assessments.

 To the extent practicable and consistent with his overall responsibility, the State Auditor periodically shall audit or cause to be audited the financial records of the county treasurers, municipal treasurers, county clerks of court, magistrates, and municipal courts to report if fines and assessments imposed pursuant to Sections 14-1-205 through 14-1-208 are collected properly and remitted to the State Treasurer. Upon the issuance of an audit report, the State Auditor immediately shall notify the State Treasurer, Division of Court Administration, and the chief administrator of the affected agency, department, county, or municipality.  HISTORY: 1994 Act No. 497, Part II, Section 36G; 2005 Act No. 164, Section 1.
SC Code § 11-7-30 (2021)
2021 South Carolina Code of Laws|Title 11 - Public Finance|Chapter 7 - State Auditor|Section 11-7-30. Audit reports.

 Reports of audit findings must be available to the Governor, State Fiscal Accountability Authority, General Assembly, and the general public. The State Auditor shall notify the Governor, the General Assembly, and the State Fiscal Accountability Authority immediately upon the issuance of an audit report.  HISTORY: 1962 Code Section 1-883; 1952 Code Section 1-883; 1942 Code Section 3222-2; 1932 Code Section 7846; Civ. C. '22 Section 3979; 1915 (29) 162; 1933 (38) 297; 1950 (46) 2353; 2005 Act No. 164, Section 1; 2014 Act No. 121 (S.22), Pt V, Section 7.S.2, eff July 1, 2015.  Effect of Amendment  2014 Act No. 121, Section 7.S.2, twice substituted "State Fiscal Accountability Authority" for "Budget and Control Board", and made other nonsubstantive changes.
SC Code § 11-7-35 (2021)
2021 South Carolina Code of Laws|Title 11 - Public Finance|Chapter 7 - State Auditor|Section 11-7-35. Access to records and facilities of state and private agencies receiving appropriated state monies; confidentiality.

 In order to carry out his duties, the State Auditor and his assistants or designees must have access to all records and facilities of every state agency during normal operating hours. The State Auditor and his assistants or designees shall have access to all relevant records and facilities of a private organization receiving appropriated state monies, relating to the management and expenditures of these state monies, during the organization's normal operating hours. In the performance of his official duties, the State Auditor and his assistants or designees are subject to the statutory provisions and penalties regarding the confidentiality of records of the agency or organization under review. All audit working papers and memoranda of the State Auditor, except final audit reports, are confidential and not subject to public disclosure.  HISTORY: 2002 Act No. 356, Section 1, Part IX.G; 2005 Act No. 164, Section 1.
SC Code § 11-7-40 (2021)
2021 South Carolina Code of Laws|Title 11 - Public Finance|Chapter 7 - State Auditor|Section 11-7-40. Cost of medical assistance audits; South Carolina Department of Health and Human Services to be billed.

 The State Auditor shall bill the South Carolina Department of Health and Human Services monthly for fifty percent of the costs incurred by the State Auditor in conducting the medical assistance audit. The amount billed by the State Auditor must include those appropriated salary adjustments and employer contributions allowable under the Medicaid program. The Department of Health and Human Services shall remit the amount billed to the credit of the general fund of the State.  HISTORY: 2002 Act No. 356, Section 1, Part IX.H; 2005 Act No. 164, Section 1.
SC Code § 11-7-45 (2021)
2021 South Carolina Code of Laws|Title 11 - Public Finance|Chapter 7 - State Auditor|Section 11-7-45. Guarantee of independence.

 As required by professional auditing standards, the State Auditor shall maintain independence in the performance of his authorized duties. Neither the Governor nor an agency or entity of the executive or judicial branches of state government has the authority to limit the scope, direction, or report content of an audit undertaken by the State Auditor.  HISTORY: 2005 Act No. 164, Section 1.
SC Code § 11-7-50 (2021)
2021 South Carolina Code of Laws|Title 11 - Public Finance|Chapter 7 - State Auditor|Section 11-7-50. Service on board or commission prohibited; management responsibility of program by auditor or staff prohibited.

 (A) To preserve the independence and objectivity of the audit function, the State Auditor or his employees may not serve in any capacity on an administrative board, commission, or other organization that they have the responsibility or authority to audit, and they may not have a material, direct or indirect, financial or other economic interest in the transactions of a state agency.  (B) The State Auditor or a member of his staff may not conduct an audit of a program, activity, or agency for which he had management responsibility or by which he has been employed during the last two years.  HISTORY: 2005 Act No. 164, Section 1.
SC Code § 11-7-55 (2021)
2021 South Carolina Code of Laws|Title 11 - Public Finance|Chapter 7 - State Auditor|Section 11-7-55. Use of services of independent public accountants.

 The State Auditor may obtain the services of independent public accountants as he considers necessary to carry out his duties and responsibilities. The State Auditor may use funds appropriated for personal services to contract with private firms, using a request for proposals, to perform audits.  HISTORY: 2005 Act No. 164, Section 1.
SC Code § 11-7-60 (2021)
2021 South Carolina Code of Laws|Title 11 - Public Finance|Chapter 7 - State Auditor|Section 11-7-60. Cost of preparing Comprehensive Annual Financial Report; requests for proposal.

 Each State agency shall remit to the State Auditor an amount representing an equitable portion of the expense of contracting with a certified public accounting firm to conduct a portion of the audit of the State's Comprehensive Annual Financial Report prepared by the Comptroller General's Office. Each state agency's equitable portion of the expense must be determined by a schedule developed by the State Auditor. The remittance must be based upon invoices provided by the State Auditor upon completion of the annual audit. The audit must be rebid using a request for proposals no less frequently than every five years.  HISTORY: 2005 Act No. 164, Section 1.
SC Code § 11-9-10 (2021)
2021 South Carolina Code of Laws|Title 11 - Public Finance|Chapter 9 - State Finances Generally|Section 11-9-10. Money to be spent only for purpose or activity specifically appropriated.

 It shall be unlawful for any monies to be expended for any purpose or activity except that for which it is specifically appropriated, and no transfer from one appropriation account to another shall be made unless such transfer be provided for in the annual appropriation act.  HISTORY: 1962 Code Section 1-701; 1952 Code Section 1-701; 1942 Code Section 3143; 1932 Code Section 3143; Civ. C. '22 Section 839; 1921 (32) 114.
SC Code § 11-9-15 (2021)
2021 South Carolina Code of Laws|Title 11 - Public Finance|Chapter 9 - State Finances Generally|Section 11-9-15. Use of state funds for function at club practicing discrimination prohibited.

 (A) No state funds may be used to sponsor or defray the cost of any function by a state agency or institution at a club or organization which does not admit as members persons of all races, religions, colors, sexes, or national origins.  (B) No state officer or employee may be reimbursed from public funds for expenses incurred at any club or establishment which does not admit as members persons of all races, religions, colors, sexes, or national origins.  HISTORY: 1978 Act No. 644, Part II, Section 6; 1987 Act No. 170, Part II, Section 27.
SC Code § 11-9-20 (2021)
2021 South Carolina Code of Laws|Title 11 - Public Finance|Chapter 9 - State Finances Generally|Section 11-9-20. Disbursing officers exceeding or transferring appropriations.

 (A) It is unlawful for an officer, clerk, or other person charged with disbursements of state funds appropriated by the General Assembly to exceed the amounts and purposes stated in the appropriations, or to change or shift appropriations from one item to another. Transfers may be authorized by the General Assembly in the annual appropriation act for the State.  (B) An officer, clerk, or other person who violates the provisions of this section is guilty of malfeasance in office. The Governor may suspend immediately the officer and shall investigate the conduct of the person.  (C) If after the investigation the person is found guilty, the Governor shall suspend him from office. In addition to the suspension, the officer is guilty of a misdemeanor and, upon conviction, must be fined in the discretion of the court or imprisoned not more than three years.  HISTORY: 1962 Code Section 1-702; 1952 Code Section 1-702; 1942 Code Sections 1592, 3070; 1932 Code Section 1592; Cr. C. '22 Section 557; 1921 (32) 117; 1993 Act No. 184, Section 153.
SC Code § 11-9-30 (2021)
2021 South Carolina Code of Laws|Title 11 - Public Finance|Chapter 9 - State Finances Generally|Section 11-9-30. Transfer of funds upon transfer of personnel.

 The State Fiscal Accountability Authority shall have the authority to transfer appropriate funds from one department to another when personnel are transferred by an act of the legislature from one department to another to perform the same functions.  HISTORY: 1962 Code Section 1-703; 1971 (57) 709.  Code Commissioner's Note  At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to the directive of the South Carolina Restructuring Act, 2014 Act No. 121, Section 5(D)(1), effective July 1, 2015.
SC Code § 11-9-40 (2021)
2021 South Carolina Code of Laws|Title 11 - Public Finance|Chapter 9 - State Finances Generally|Section 11-9-40. Statement to General Assembly.

 The amounts specified for the various officers of the State and for the various public purposes, other than for salaries and clerical services, shall be duly accounted for. A detailed statement thereof shall be made to the General Assembly at its next ensuing session.  HISTORY: 1962 Code Section 1-704; 1952 Code Section 1-704; 1942 Code Section 3191; 1932 Code Section 3191; Civ. C. '22 Section 887; Civ. C. '12 Section 806; 1909 (26) 280.
SC Code § 11-9-50 (2021)
2021 South Carolina Code of Laws|Title 11 - Public Finance|Chapter 9 - State Finances Generally|Section 11-9-50. Accounts to be itemized and verified.

 All accounts shall be itemized and verified.  HISTORY: 1962 Code Section 1-705; 1952 Code Section 1-705; 1942 Code Section 3191; 1932 Code Section 3191; Civ. C. '22 Section 887; Civ. C. '12 Section 806; 1909 (26) 280.
SC Code § 11-9-70 (2021)
2021 South Carolina Code of Laws|Title 11 - Public Finance|Chapter 9 - State Finances Generally|Section 11-9-70. Neglect or failure to remit funds.

 Any state officer who neglects or fails to remit to the State Treasurer as required by law shall become responsible on his official bond for any loss the State may sustain by reason of such neglect or failure to remit.  HISTORY: 1962 Code Section 1-708; 1952 Code Section 1-708; 1942 Code Section 2200; 1932 Code Section 2200; 1925 (34) 273; 1926 (34) 1049; 1955 (49) 151.
SC Code § 11-9-75 (2021)
2021 South Carolina Code of Laws|Title 11 - Public Finance|Chapter 9 - State Finances Generally|Section 11-9-75. State funds to be withheld from counties or municipalities delinquent in payments due to State or its agencies.

 If an agency or political subdivision becomes delinquent for ninety days for any payments to the State or agencies or institutions thereof, the agency or institution responsible for the collection of the payment may file a certificate of delinquency with the State Treasurer. Upon receipt of the certificate of delinquency, the State Treasurer shall withhold from the next distribution of any revenue to such agency or political subdivision the amount certified as being due and shall forward a remittance to the agency or institution to be applied against the payment due by such agency or political subdivision. If the State Treasurer does not forward any remittance or forwards an amount less than the delinquent payment after one year from the date of certification, the agency or institution shall write off the outstanding delinquent amount as an uncollectible bad debt.  HISTORY: 1979 Act No. 199, Part II, Section 26; 1996 Act No. 314, Section 2.
SC Code § 11-9-80 (2021)
2021 South Carolina Code of Laws|Title 11 - Public Finance|Chapter 9 - State Finances Generally|Section 11-9-80. Fiscal year starts July 1 and ends June 30.

 In accordance with the terms of Section 10, Article X of the Constitution of South Carolina, as amended, the fiscal year of the State shall begin on the first day of July and end on the thirtieth day of June each year. All officers or servants of the State who are required to perform any duty at a specific time contingent upon the beginning and ending of the fiscal year shall perform such duties at such a time as will conform to the fiscal year beginning July first and ending June thirtieth. Nothing herein contained shall be held to affect the date for the assessment, levying or collection of any tax now provided for by law nor to affect the submitting of reports to the General Assembly. All officers or servants of the State shall keep their accounts and records in conformity with such fiscal year, opening them on the first day of July and closing them on the thirtieth day of June each year.  HISTORY: 1962 Code Section 1-709; 1952 Code Section 1-709; 1942 Code Section 3081-1; 1933 (38) 218.
SC Code § 11-9-85 (2021)
2021 South Carolina Code of Laws|Title 11 - Public Finance|Chapter 9 - State Finances Generally|Section 11-9-85. Tax and fee revenues to be calculated on accrual basis.

 For accounting purposes, the Comptroller General shall calculate revenues of the following taxes and fees on an accrual basis:  (1) stamp and business license;  (2) alcoholic liquor;  (3) beer and wine;  (4) soft drink;  (5) electric power;  (6) gasoline and motor fuel;  (7) admissions, including bingo admissions;  (8) sales, use, and casual excise; and  (9) recording a deed.  HISTORY: 1992 Act No. 501, Part II, Section 34A; 2002 Act No. 356, Section 1, Part XI.O.
SC Code § 11-9-90 (2021)
2021 South Carolina Code of Laws|Title 11 - Public Finance|Chapter 9 - State Finances Generally|Section 11-9-90. Sale of state general obligation bonds of different issues as though they constituted a single issue.

 Whenever the Governor and the State Treasurer shall be empowered by law to issue general obligation bonds of the State, they may receive bids on more than one issue at the same time and, in such event, may impose as a condition to bidding a requirement that all who shall bid shall submit proposals for all bonds then offered as though such bonds constituted only a single issue of bonds. Under such circumstances, the fact that more than one issue of bonds is offered, and the maturity schedules of the issues are dissimilar, shall be disregarded and the bonds shall be awarded to the bidder whose bid prescribes the lowest interest cost, calculated on the basis that all bonds then issued constituted but a single issue of bonds, rather than more than one issue of bonds.  HISTORY: 1962 Code Section 1-710; 1966 (54) 2055.
SC Code § 11-9-95 (2021)
2021 South Carolina Code of Laws|Title 11 - Public Finance|Chapter 9 - State Finances Generally|Section 11-9-95. Transfer of agency funds to pay debts prior to closing books for fiscal year.

 With respect to debts owed to the State Fiscal Accountability Authority or Department of Administration, as appropriate, on June thirtieth of any fiscal year, including outstanding obligations for rent and upfitting, telecommunications services, data processing, installment purchase program payments, insurance premiums, and printing, the authority or department, as appropriate, is authorized and directed, after discussion in an open meeting, to transfer any funds remaining in the agency's accounts to pay these obligations prior to the closing of the books for that fiscal year and prior to carrying any funds forward to the subsequent fiscal year. The provisions of this section shall not apply to the General Assembly.  HISTORY: 1995 Act No. 145, Part II, Section 7.  Code Commissioner's Note  At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to the directive of the South Carolina Restructuring Act, 2014 Act No. 121, Section 5(D)(1), effective July 1, 2015.
SC Code § 11-9-105 (2021)
2021 South Carolina Code of Laws|Title 11 - Public Finance|Chapter 9 - State Finances Generally|Section 11-9-105. Contracts for legal or consultant services.

 Any contract for legal or consultant services entered into by a state agency or institution shall include a provision which requires completion of all services. The provisions shall further require that in the event all services are not fully rendered as provided for in the contract, any monies which have been paid by the agency under the contract must be refunded to the agency along with a twelve percent penalty.  HISTORY: 1983 Act No. 151, Part II, Section 36.
SC Code § 11-9-110 (2021)
2021 South Carolina Code of Laws|Title 11 - Public Finance|Chapter 9 - State Finances Generally|Section 11-9-110. Organization to which contribution is appropriated to submit statement to Executive Budget Office and the Revenue and Fiscal Affairs Office as to nature and function of organization and use of contribution.

 Each organization to which a contribution is made in the contributions section of the general appropriation bill shall submit to the Executive Budget Office and the Revenue and Fiscal Affairs Office by the end of the applicable fiscal year a detailed statement explaining the nature and function of the organization as well as a detailed statement explaining the use that was made of the contribution. The statements must be available at the office of the Executive Budget Office and the Revenue and Fiscal Affairs Office for public inspection and given to a member of the General Assembly upon request.  A contribution must not be made to an organization until it agrees in writing to allow the State Auditor to audit or cause to be audited the contributed funds.  HISTORY: 1982 Act No. 466, Part II, Section 11; 2005 Act No. 164, Section 8.  Code Commissioner's Note  At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to the directive of the South Carolina Restructuring Act, 2014 Act No. 121, Section 5(D)(1).
SC Code § 11-9-115 (2021)
2021 South Carolina Code of Laws|Title 11 - Public Finance|Chapter 9 - State Finances Generally|Section 11-9-115. Certain purchases made by State not subject to fair trade contracts.

 Prices offered in connection with contracts for purchases made by the State of South Carolina for any county, municipality, college or university, political subdivision, school district, or agency of the State shall not be subject to fair trade contracts.  HISTORY: 1995 Act No. 145, Part II, Section 9.
SC Code § 11-9-125 (2021)
2021 South Carolina Code of Laws|Title 11 - Public Finance|Chapter 9 - State Finances Generally|Section 11-9-125. Order of expenditure of funds by state agencies; remittance of certain funds to state general fund.

 Federal and other funds must be expended before funds appropriated from the general fund of the State, to the extent possible, and any excess balances in accounts resulting from matching fund programs must be remitted to the general fund of the State. Federal or other funds generated by the expenditure of state funds, including refunds from prior year general fund expenditures, must be remitted to the general fund of the State if there is no federal or state requirement governing the specific use of the funds. In order to permit identification of these funds, state agencies shall:  (1) draw down and expend federal and other funds before spending state general fund appropriations whenever possible;  (2) maintain separate accounting records for each grant for cash, revenues, and expenditures to insure a proper audit trail;  (3) reconcile federal and other fund accounts at the end of each state fiscal year and maintain those records for audit purposes;  (4) submit federal financial reports to the grantor agency as required.  State agencies shall remit to the general fund of the State any funds found to exist in agency accounts. If an agency believes funds have been inappropriately identified as the funds defined in this section, the agency may appeal through the process provided in Sections 2-65-30 and 2-65-40. A report of the amount of funds credited to the general fund of the State pursuant to this section must be made by the Comptroller General at the time of each official state revenue forecast. This report must be provided to the Executive Budget Office and the Revenue and Fiscal Affairs Office, the Senate Finance Committee, and the House Ways and Means Committee. Research and student aid grants, including indirect cost recoveries, are exempt from this provision.  HISTORY: 1988 Act No. 658, Part II, Section 37; 2005 Act No. 164, Section 9.  Code Commissioner's Note  At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to the directive of the South Carolina Restructuring Act, 2014 Act No. 121, Section 5(D)(1).