South Carolina Comptroller General

Constitutional officer

Comptroller General of South Carolina

Incumbent
Brian Gaines

since May 12, 2023

Member of| State Fiscal Accountability Authority
Seat| Columbia, South Carolina
Appointer| General election
Term length| Four years, no limit
Constituting instrument| Article VI, Section 7, South Carolina Constitution
Salary| US$151,000 annually
Website| Official 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

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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

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South Carolina is one of twelve states in the country with an elected comptroller.[a] The only qualification for candidates for the office is that they be a registered voter in the state.[10] Comptrollers general serve renewable terms of four years.[11]

The comptroller general's office is housed in the Wade Hampton State Office Building.[12] As of May 31, 2023, the agency is staffed by 27 employees.[13] 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.[14] The comptroller collects an annual salary of $151,000.[15]

## Powers and duties

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The comptroller general is one of eight statewide constitutional officers in South Carolina.[16] They serve as the chief accountant and fiscal watchdog of state government.[17] 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.[18][19] All payrolls for state employees, vouchers for bills owed by the state, and payments between state agencies are processed by the comptroller general.[18]

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.[20] The SFAA is generally charged with oversight of state spending and management of state property.[10][21] 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.[22][23] In addition, the SFAA appoints South Carolina's state auditor to serve at pleasure.[24][b]

## List of comptrollers general

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Comptrollers General  No. | Name  | Party  | Term  | Duration  | Sources

|
|
|
|
|

1  | Paul Hamilton |  | Democratic-Republican | 1800–1804  | 5 years  | [28]
2  | Thomas Lee |  | Democratic-Republican | 1804–1817  | 13 years  | [28]
3  | George Warren Cross  |  | Democratic-Republican | 1817  | 1 year  | [28]
4  | Robert Creswell  |  | Democratic-Republican | 1817–1819  | 2 years  | [28]
5  | John S. Cogdell |  | Democratic-Republican | 1819–1821  | 3 years  | [28]
2  | Thomas Lee |  | Democratic-Republican | 1821–1822  | 1 year  | [28]
6  | Benjamin T. Elmore  |  | Democratic-Republican | 1822–1826  | 4 years  | [28]
7  | Alexander Speer  |  | Democratic-Republican | 1826–1830  | 4 years  | [28]
8  | Thomas Harrison  |  | Nullifier | 1830–1834  | 4 years  | [28]
9  | William Laval  |  | Democratic | 1834–1838  | 4 years  | [28]
10  | William Edward Hayne  |  | Democratic | 1838–1842  | 4 years  | [28]
9  | William Laval  |  | Democratic | 1842–1846  | 4 years  | [28]
11  | William C. Black  |  | Democratic | 1846–1850  | 4 years  | [28]
12  | James B. McCully  |  | Democratic | 1850–1854  | 4 years  | [28]
13  | John D. Ashmore |  | Democratic | 1854–1858  | 4 years  | [28]
14  | Thomas J. Pickens  |  | Democratic | 1858–1862  | 4 years  | [28]
15  | James A. Black  |  | Democratic | 1862–1866  | 4 years  | [28]
16  | Simon L. Leaphart  |  | Independent | 1866–1868  | 2 years  | [28]
17  | John L. Neagle  |  | Republican | 1868–1872  | 4 years  | [28]
18  | Solomon L. Hoge |  | Republican | 1872–1874  | 2 years  | [28]
19  | Thomas C. Dunn  |  | Republican | 1874–1876  | 2 years  | [28]
20  | Johnson Hagood |  | Democratic | 1876–1880  | 4 years  | [28]
21  | John Bratton |  | Democratic | 1880–1882  | 2 years  | [28]
22  | William E. Stoney  |  | Democratic | 1880–1886  | 4 years  | [28]
23  | John S. Verner  |  | Democratic | 1886–1890  | 4 years  | [28]
24  | William Haselden Ellerbe |  | Democratic | 1890–1894  | 4 years  | [28]
24  | James W. Horton  |  | Democratic | 1894–1897  | 3 years  | [28]
26  | Layfayette P. Epton  |  | Democratic | 1897–1899  | 2 years  | [28]
27  | John P. Derham  |  | Democratic | 1899–1903  | 4 years  | [28]
28  | Adolphus W. Jones  |  | Democratic | 1903–1915  | 12 years  | [28]
29  | Carlton W. Sawyer  |  | Democratic | 1915–1918  | 3 years  | [28]
30  | R. Lyles Osborne  |  | Democratic | 1918-1920  | 2 years  | [28]
31  | Wilbert Sutherland  |  | Democratic | 1920–1921  | 1 year  | [28]
32  | Walter E. Duncan  |  | Democratic | 1921–1925  | 4 years  | [28]
33  | A. J. Beattie  |  | Democratic | 1925-1943  | 9 years  | [28]
34  | Eldridge C. Rhodes  |  | Democratic | 1943–1967
| 18 years  | [28]
35  | John Henry Mills  |  | Democratic | 1967–1976  | 9 years  | [28]
36  | Earle Morris |  | Democratic | 1976–1999  | 23 years  | [28]
37  | Jim Lander |  | Democratic | 1999–2003  | 4 years  | [28]
38  | Richard Eckstrom |  | Republican | 2003–2023  | 20 years  | [28]
39  | Brian J. Gaines |  | Democratic | 2023–present  | 1 year, 89 days  | [29]

## Notes

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1. ^ The other states are California, Connecticut, Florida, Idaho, Illinois, Indiana, Maryland, Nevada, New York, Texas, and Wyoming.[9]
2. ^ The state auditor is a statutory official that functions as the external auditor of state government.[25][26][27]

## References

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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. ^ "Table 4.30: State Comptrollers, 2021". The Book of the States, Volume 53. The Council of State Governments. January 7, 2022. pp. 184–185. Retrieved February 8, 2024.
10. ^ 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.
11. ^ Bustos, Joseph (November 12, 2022). "Statewide elected officials will get sizeable pay bump". The State. pp. 1A, 4A.
12. ^ Cope, Cassie (January 31, 2017). "SC likely to borrow millions to pay for repairs, projects". The State. pp. 3A, 6A.
13. ^ "Employees by agency" (PDF). South Carolina Department of Administration. May 31, 2023. Retrieved July 4, 2023.
14. ^ 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.
15. ^ Budds, Becky (November 11, 2022). "Pay raises for 6 South Carolina elected officials are coming in January". News19. WLTX-TV. Retrieved November 20, 2022.
16. ^ South Carolina Legislative Council. "Article VI, Section 7, Constitution of South Carolina" (PDF). South Carolina Legislature. Retrieved October 22, 2023.
17. ^ South Carolina Legislative Council. "Title 11, Chapter 3, South Carolina Code of Laws". South Carolina Legislature. Retrieved October 22, 2023.
18. ^ a b "About the South Carolina Comptroller's Office". South Carolina Office of the Comptroller General. Retrieved September 1, 2022.
19. ^ Comptroller General's Accountability Report 2022, p. 2.
20. ^ South Carolina Legislative Council. "Title 11, Chapter 55, South Carolina Code of Laws". South Carolina Legislature. Retrieved October 22, 2023.
21. ^ "About Us". South Carolina Fiscal Accountability Authority. Retrieved October 22, 2023.
22. ^ "About Us". South Carolina Insurance Reserve Fund. Retrieved September 1, 2022.
23. ^ "About Us". South Carolina Division of Procurement Services. Retrieved September 1, 2022.
24. ^ South Carolina Legislative Council. "Section 11-7-10, South Carolina Code of Laws". South Carolina Legislature. Retrieved October 22, 2023.
25. ^ "South Carolina State Auditor". Ballotpedia. Retrieved September 8, 2022.
26. ^ "About". South Carolina Office of the State Auditor. Retrieved October 22, 2023.
27. ^ South Carolina Legislative Council. "Title 11, Chapter 7, South Carolian Code of Laws". South Carolina Legislature. Retrieved October 22, 2023.
28. ^ 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.
29. ^ "Governor McMaster appoints new South Carolina comptroller general". News19. WLTX-TV. May 12, 2023. Retrieved July 4, 2023.

## Works cited

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* Comptroller General Fiscal Year 2021–2022 Accountability Report (PDF), Office of the South Carolina Comptroller General, 2022
* Graham, Cole Blease Jr. (2011). The South Carolina State Constitution (revised ed.). Oxford University Press. ISBN 9780199877720.
* Snowden, Yates; Cutler, Howard, eds. (1920). History of South Carolina. Vol. 1\. Chicago: Lewis Publishing Company.

* v
* t
* e

South Carolina statewide elected officials

* Governor
* Lieutenant Governor
* Secretary of State
* Attorney General
* Treasurer
* Comptroller
* Agriculture Commissioner
* Superintendent of Education

* v
* t
* e

State auditors in the United States

Comptroller General of the United States: ▌Gene Dodaro (NP)

▌Andrew Sorrell (R)

▌Kris Curtis (NP)

▌Lindsey Perry (NP)

▌Dennis Milligan (R)

▌Malia Cohen (D)

▌Dianne Ray (NP)

▌Sean Scanlon (D)

▌Lydia York (D)

▌Sherrill Norman (R)

▌Greg Griffin (NP)

▌Les Kondo (NP)

▌Brandon Woolf (R)

▌Susana Mendoza (D)

▌Elise Nieshalla (R)

▌Rob Sand (D)

▌Justin Stowe (NP)

▌Allison Ball (R)

▌Mike Waguespack (NP)

▌Matthew Dunlap (D)

▌Brooke Lierman (D)

▌Diana DiZoglio (D)

▌Doug Ringler (NP)

▌Julie Blaha (DFL)

▌Shad White (R)

▌Scott Fitzpatrick (R)

▌Troy Downing (R)

▌Mike Foley (R)

▌Andy Matthews (R)

▌Michael Kane (NP)

▌David J. Kaschak (NP)

▌Joe Maestas (D)

▌Tom DiNapoli (D)

▌Jessica Holmes (D)

▌Josh Gallion (R)

▌Keith Faber (R)

▌Cindy Byrd (R)

▌LaVonne Griffin-Valade (D)

▌Timothy DeFoor (R)

▌Dennis Hoyle (NP)

▌Brian Gaines (D)

▌Rich Sattgast (R)

▌Jason Mumpower (R)

▌Glenn Hegar (R)

▌John Dougall (R)

▌Doug Hoffer (D)

▌Staci Henshaw (NP)

▌Pat McCarthy (D)

▌JB McCuskey (R)

▌Joe Chrisman (NP)

▌Kristi Racines (R)

Federal districts:

▌Kathy Patterson (D)

Territories:

▌Liua Fatuesi (NP)

▌Benjamin Cruz (D)

▌Michael Pai (NP)

▌Yesmín Valdivieso (NP)

▌Steven van Beverhoudt (NP)

Political party affiliations:

* ▌21 Republican (21 states)
* ▌18 Democratic (16 states, 1 territory, 1 district)
* ▌17 nonpartisan (13 states, 4 territories)

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