South Carolina Comptroller General

In South Carolina, the comptroller general serves as the chief accountant and watchdog of state government. 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. In addition, all payrolls for state employees, vouchers for bills owed by the state, and interdepartmental payments between state agencies are submitted to the comptroller general for processing. In these respects, the Office of the Comptroller General examines all payments to ensure they are properly authorized by agency officials, that funds are available to cover them, and that they are properly classified in the state's accounting system.[6]

Aside from his or her functional responsibilities, the comptroller general is a member of the State Fiscal Accountability Authority (SFAA).[7] The SFAA is an independent agency that provides insurance to state agencies and local governments, procures goods and services for state agencies, and oversees the construction and maintenance of state buildings.[8][9] The SFAA also appoints South Carolina's state auditor to serve at pleasure; the state auditor is a statutory official that functions as the external auditor of state government.[10]

Though the office of the comptroller general was created at the end of the 19th Century, there were individuals holding that title since the beginning of the century, less than twenty years after admission of the state to the Union in 1788.