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. McMaster appointed Gaines to avoid a constitutional crisis; since the office was vacant, no person could authorize the distribution of funds.

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

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. 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. The body was changed to the State Fiscal Accountability Authority in 2015.

Election and structure South Carolina is one of twelve 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. Comptrollers general serve renewable terms of four years.

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

Powers and duties The comptroller general is one of eight statewide constitutional officers in South Carolina. They serve as the chief accountant and fiscal 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, including the state's annual comprehensive financial report. All payrolls for state employees, vouchers for bills owed by the state, and payments between state agencies are processed by the comptroller general.

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. The SFAA is generally charged with oversight of state spending and management of state property. 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. In addition, the SFAA appoints South Carolina's state auditor to serve at pleasure.

List of comptrollers general + Comptrollers GeneralImageNamePartyTermDurationSources1Paul Hamilton Democratic-Republican1800–18045 years2Thomas Lee Democratic-Republican1804–181713 years3George Warren Cross Democratic-Republican18171 year4Robert Creswell Democratic-Republican1817–18192 years5John S. Cogdell Democratic-Republican1819–18213 years2Thomas Lee Democratic-Republican1821–18221 year6Benjamin T. Elmore Democratic-Republican1822–18264 years7Alexander Speer Democratic-Republican1826–18304 years8Thomas Harrison Nullifier1830–18344 years9William Laval Democratic1834–18384 years10William Edward Hayne Democratic1838–18424 years9William Laval Democratic1842–18464 years11William C. Black Democratic1846–18504 years12James B. McCully Democratic1850–18544 years13John D. Ashmore Democratic1854–18584 years14Thomas J. Pickens Democratic1858–18624 years15James A. Black Democratic1862–18664 years16S. L. LeaphartIndependent1866–18682 years17John L. Neagle Republican1868–18724 years18Solomon L. Hoge Republican1872–18742 years19Thomas C. Dunn Republican1874–18762 years20Johnson Hagood Democratic1876–18804 years21John Bratton Democratic1880–18822 years22William E. Stoney Democratic1880–18864 years23John S. Verner Democratic1886–18904 years24William Haselden Ellerbe Democratic1890–18944 years25James W. Horton Democratic1894–18973 years26Layfayette P. Epton Democratic1897–18992 years27John P. Derham Democratic1899–19034 years28Adolphus W. Jones Democratic1903–191512 years29Carlton W. Sawyer Democratic1915–19183 years30R. Lyles Osborne Democratic1918-19202 years31Wilbert Sutherland Democratic1920–19211 year32Walter E. Duncan Democratic1921–19254 years33A. J. Beattie Democratic1925-19439 years34Eldridge C. Rhodes Democratic1943–196718 years35John Henry Mills Democratic1967–19769 years36Earle Morris Democratic1976–199923 years37Jim Lander Democratic1999–20034 years38Richard Eckstrom Republican2003–202320 years39Brian J. Gaines Democratic2023–present

Notes

References

Works cited