S 253 — Audit Support

29,21, 2025) - South Carolina Legislature Online South Carolina General Assembly126th Session, 2025-2026Bill 253Indicates Matter StrickenIndicates New Matter(Text matches printed bills.

Document has been reformatted to meet World Wide Web specifications.) Indicates  Matter  Stricken  Indicates  New  Matter    Committee  ReportA Januaryjoint 29,resolution 2025   S.TO PROVIDE AUTHORIZATION FOR THE DEPARTMENT OF ADMINISTRATION TO EXPEND CERTAIN FUNDS TO ENGAGE AN INDEPENDENT compliance consultant FOR REVIEW OF COMPLIANCE of the office of the state treasurer, the Office of the Comptroller General, and the Office of the State Auditor WITH RECOMMENDATIONS IN THE ALIXPARTNERS FORENSIC Accounting REPORT and other relevant recommendations.

253   Introduced by Senators Peeler, Grooms, Alexander and Turner   S.

Printed 1/29/25--S.

Read the first time January 21, 2025   ________   The committee on Senate Finance To whom was referred a Joint Resolution (S.

253) to provide authorization for the Department of Administration to expend certain funds to engage an independent compliance consultant for review of compliance of, etc., respectfully Report:

That they have duly and carefully considered the same, and recommend that the same do pass with amendment:

      Amend the joint resolution, before the enacting words, by striking the fifth paragraph and inserting:

Whereas, the report makes a clear recommendation, among others, that an independent third party such as an independent compliance consultant be hired to assess and oversee compliance with all recommendations in this report;

and   Amend the joint resolution further, before the enacting words, by striking the sixth paragraph and inserting:

Whereas, as of the most recent deadline for submission of agenda items for review by the Joint Bond Review Committee, no plan of implementation as required by Proviso 117.186 of the general appropriations act for Fiscal Year 2024-2025 for support of the audit has been received from the Office of the State Treasurer.  Now, therefore,   Amend the bill further, by striking all after the enacting words and inserting:

SECTION 1.  The General Assembly hereby redirects the funding appropriated to the Office of the State Treasurer for Audit Support pursuant to Proviso 117.186 of the general appropriations act for Fiscal Year 2024-2025 to the Department of Administration to be utilized to hire an independent compliance consultant to assess and oversee compliance with all recommendations in the AlixPartners forensic accounting report and other relevant studies conducted in Fiscal Years 2023-2024 and 2024-2025.

Procurements by the Department of Administration made pursuant to this section are exempt from the purchasing procedures of the South Carolina Procurement Code in Chapter 35, Title 11.

  SECTION 2.  The Office of the State Treasurer, the Office of the Comptroller General, and the Office of the State Auditor are directed to identifyshall work in concert to effectuate the implementation of recommendations made in the AlixPartners forensic accounting report and other relevant studies conducted during Fiscal Years 2023-2024 and 2024-2025 that do not require statutory change.

and begin implementation of those recommendations immediately in coordination and with oversight of the Department of Administration.  The Office of the State Treasurer, the Office of the Comptroller General, and the Office of the State Auditor shall begin implementation of these recommendations immediately in coordination and with oversight of The the Department of Administration.  The Department of Administration has the authority to request support from any agency of the State for the implementation of recommendations and all reasonable requests shall be granted.

Further, the Office of the State Treasurer, the Office of the Comptroller General, and the Office of the State Auditor shall provide a monthly written report on the status of implementation to the Governor, the President of the Senate, the Chairman of the Senate Finance Committee, the Speaker of the House of Representatives, and the Chairman of the House Ways and Means Committee beginning no later than February 15, 2025 and until such time as the Department of Administration determines the monthly report is no longer necessary.

  SECTION 3.  The Office of the State Treasurer, the Office of the Comptroller General, and the Office of the State Auditor shall provide a monthly written report on the status of implementation of the recommendations made to their individual agencies to the Governor, the President of the Senate, the Chairman of the Senate Finance Committee, the Speaker of the House of Representatives, and the Chairman of the House Ways and Means Committee, the Department of Administration, and to the independent compliance monitor beginning no later than March 31, 2025.  The independent compliance monitor shall provide review and comment on the monthly reports to the Department of Administration no later than thirty days following receipt.  The Department of Administration shall convene a monthly public meeting of the Office of the State Treasurer, the Office of the Comptroller General, and the Office of the State Auditor to provide the input of the independent compliance monitor.

monthly written report on the status of implementation of the recommendations made to their individual agencies to the Governor, the President of the Senate, the Chairman of the Senate Finance Committee, the Speaker of the House of Representatives, and the Chairman of the House Ways and Means Committee, the Department of Administration, and to the independent compliance monitor beginning no later than March 31, 2025.  The independent compliance monitor shall provide review and comment on the monthly reports to the Department of Administration no later than thirty days following receipt.  The Department of Administration shall convene a monthly public meeting of the Office of the State Treasurer, the Office of the Comptroller General, and the Office of the State Auditor to provide the input of the independent compliance monitor.

  SECTION 4.  Upon completion of implementation of all recommendations not requiring statutory change and not later than one year after the effective date of this Joint Resolution, the independent compliance monitor shall provide a comprehensive report that includes the status of the implementation of all recommendations to the Joint Bond Review Committee for review and comment.  The Joint Bond Review Committee is authorized to extend the monthly reporting requirements in this section as it may deem necessary.

of implementation of all recommendations not requiring statutory change and not later than one year after the effective date of this Joint Resolution, the independent compliance monitor shall provide a comprehensive report that includes the status of the implementation of all recommendations to the Joint Bond Review Committee for review and comment.  The Joint Bond Review Committee is authorized to extend the monthly reporting requirements in this section as it may deem necessary.

of implementation of all recommendations not requiring statutory change and not later than one year after the effective date of this Joint Resolution, the independent compliance monitor shall provide a comprehensive report that includes the status of the implementation of all recommendations to the Joint Bond Review Committee for review and comment.  The Joint Bond Review Committee is authorized to extend the monthly reporting requirements in this section as it may deem necessary.

  SECTION 5.  No later than ninety days after the effective date of this Joint Resolution, the Office of the State Treasurer, the Office of the Comptroller General, and the Office of the State Auditor shall provide a detailed timeline for implementation of all recommendations made in the AlixPartners forensic accounting report and other relevant studies conducted during Fiscal Years 2023-2024 and 2024-2025, including those recommendations requiring statutory change to the Governor, the President of the Senate, the Chairman of the Senate Finance Committee, the Speaker of the House of Representatives, and the Chairman of the House Ways and Means Committee, the Department of Administration, and to the independent compliance monitor.  Such a timeline notwithstanding, it is the intent of the General Assembly that the recommendations referenced in this section that do not require statutory change be fully implemented no later than one year after the effective date of this Joint Resolution.

  SECTION 6.  This joint resolution takes effect upon approval by the Governor.

    Renumber sections to conform.

Amend title to conform.

  HARVEY PEELER for Committee.

    _______                 A joint resolution   TO PROVIDE AUTHORIZATION FOR THE DEPARTMENT OF ADMINISTRATION TO EXPEND CERTAIN FUNDS TO ENGAGE AN INDEPENDENT compliance consultant FOR REVIEW OF COMPLIANCE of the office of the state treasurer, the Office of the Comptroller General, and the Office of the State Auditor WITH RECOMMENDATIONS IN THE ALIXPARTNERS FORENSIC Accounting REPORT and other relevant recommendations.

and     Whereas, as of the most recent deadline for submission of agenda items for review by the Joint Bond Review Committee, no plan of implementation as required by Proviso 117.186 for support of the audit has been received from the Office of the State Treasurer.  Now, therefore,   Be it enacted by the General Assembly of the State of South Carolina:

  ----XX---- This web page was last updated on January 29,21, 2025 at 08:1211:28 PMAM