South Carolina Comptroller General

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]

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 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 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

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

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	2 years, 91 days	[29]

Notes

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]