South Carolina Association of Counties James R. Frazier, President Horry County Michael B. Cone Executive Director December 9, 2014 M E M O R A N D U M To: County Officials From: SCAC Staff Subject: A Handbook for County Government in South Carolina, Revised Edition Due to recent changes in state laws, SCAC has updated several chapters of A Handbook for County Government in South Carolina. Although a full reprint is not warranted at this time, the most recent edition of the electronic publication can be accessed at http://www.sccounties.org/publications. Please refer to this edition when seeking current information on county government. We recommend you save a copy of this memo with your printed copy of the publication and download the electronic publication for your records. The most significant revisions relating to county government operations are outlined below: The U.S. Supreme Court ruling on the formula determining which states are subject to preclearance as unconstitutional. (Shelby County, Ala. v. Holder) Statements of economic interest must be filed electronically prior to March 30. (S.C. Code Ann § 8-13-1140) A referendum to reimpose an existing capital project sales tax must be held at the time of the general election. (Act No. 243 of 2014) The S.C. Supreme Court ruling on amending agendas during a meeting does not violate FOIA. (Lambries v. Saluda County) The S.C. Supreme Court ruling on autopsy reports being exempt from FOIA. (Perry v. Bullock) All county elections and voter registration boards must be combined into a single board of voter registration and elections in each county. The Executive Director of the State Election Commission has oversight and supervision of the conduct of the county boards of elections and voter registration. (Act No. 196 of 2014) Although the revised handbook is an excellent primer, it is not intended to be the final word on laws, court cases, and regulations that impact county government operations. It is important to consult your county attorney if you have a question regarding the law. Should you need additional assistance, the SCAC staff is available to assist you with any questions that may arise. You may call the Association of Counties at 1-800-922-6081 or send e-mail to [email protected]. 1919 Thurmond Mall • P.O. Box 8207 • Columbia, SC 29202-8207 Phone: (803) 252-7255 • Fax: (803) 252-0379 • E-mail: [email protected] • Website: http://www.sccounties.org Building Stronger Counties for Tomorrow A Handbook for County Government In South Carolina • 5th Ed. SCAC A Handbook for County Government In South Carolina South Carolina Association of Counties Building Stronger Counties for Tomorrow 1919 Thurmond Mall • PO Box 8207 • Columbia, SC 29202-8207 Phone: (803) 252-7255 • (800) 922-6081 Fax: (803) 252-0379 [email protected] Fifth Edition www.sccounties.org Published by the South Carolina Association of Counties Cover Photos: © Jacek Chabraszewski | Dreamstime.com, © Kuzmai | Dreamstime.com, © Lane Erickson | Dreamstime.com, © Monkey Business Images | Dreamstime.com A Handbook for County Government In South Carolina South Carolina Association of Counties Building Stronger Counties for Tomorrow 1919 Thurmond Mall • PO Box 8207 • Columbia, SC 29202-8207 Phone: (803) 252-7255 • (800) 922-6081 Fax: (803) 252-0379 [email protected] www.sccounties.org A Handbook for County Government in South Carolina Fifth Edition, Revised © 2014 by the South Carolina Association of Counties. All rights reserved. No part of this publication may be used or reproduced in any manner whatsoever without written permission from the publisher. Foreword Nearly 40 years ago, county government was run from the state house by legislative delegations through individual county supply bills. Since the passage of the Home Rule Act in 1975, not only has county government moved to the county seats, it has also grown larger and more diversi- fied in order to meet the increased demands and needs of its citizens. County officials must be knowledgeable and attuned to the many laws, regulations, court decisions and policies affecting county government in South Carolina today. A Handbook for County Government in South Carolina is a project of the South Carolina Associ- ation of Counties in response to requests from our membership. Our goal in compiling this pub- lication is to provide county officials with a single source to which they can refer, not only for background information on a particular area, but as a reference for additional in-depth infor- mation, if needed. For newly-elected officials, this handbook is an excellent primer on the many areas and issues that comprise county government in this state. The publication would not have been possible without the assistance of many persons who offered their time and expertise to this effort. The South Carolina Association of Counties would like to thank the authors who donated their time and talents to make A Handbook for County Government in South Carolina possible. The South Carolina Association of Counties is dedicated to providing programs and services to further equip county officials with the knowledge and tools necessary to govern effectively. It is our hope that this handbook serves as an invaluable resource for all county officials. South Carolina Association of Counties A Handbook for County Government in South Carolina Foreword Acknowledgements First published in 1990 as a joint project of the South Carolina Association of Counties and the University of South Carolina’s Institute for Public Service and Policy Research, A Handbook for County Government in South Carolina has become an invaluable resource for elected and appointed county officials throughout the state. Numerous experts from Clemson University, the College of Charleston, the S.C. Department of Archives and History, the S.C. State Election Commission and the University of South Carolina have contributed to the content of this publication over the years. Several county officials also have served as authors or editors based on their areas of technical expertise. The South Carolina Association of Counties wishes to thank these experts who have contributed to the prior and current editions of this important publication. Specifically, the South Carolina Association of Counties would like to give credit to the following individuals who served as an original author of a chapter that has appeared in prior editions of this publication: Chapter 1 – History of County Government: Past, Present and Future Charlie B. Tyer, PH.D., formerly with the University of South Carolina Chapter 2 – The Governing Body: County Council Edwin C. Thomas, formerly with the University of South Carolina Chapter 3 – Other County Officials Jon B. Pierce, PH.D., formerly with the University of South Carolina Chapter 6 – County Government Budgeting and Financial Management James E. Kirk, formerly with the University of South Carolina Chapter 12 – The Judicial System Steven W. Hays, formerly with the University of South Carolina A Handbook for County Government in South Carolina Acknowledgements Table of Contents Chapter 1 History of County Government: Past, Present and Future Pre-Home Rule County Government. .2 Post-Home Rule County Government. .3 Forms of County Government . .3 General Powers of County Government. .7 County Services . .8 Boundary Alteration . .9 Additional Resources. .11 Chapter 2 The Governing Body: County Council Roles and Responsibilities of County Council . .12 Establishing and Maintaining Linkages to Citizens . .13 Establishing and Maintaining Linkages to Stakeholders . .13 Providing Policy Leadership . .14 Monitoring Organizational Performance. .19 Additional Resource. .20 Chapter 3 Other County Officials Chief Administrative Officers for the Various Forms of Government. .21 Other Elected Officials . .24 Judicial Officials . .26 Additional Resources . .29 Chapter 4 County Boards and Commissions Establishing the Board/Commission. .31 Recruitment and Appointment. .31 Orientation of New Members . .33 What Should Council Expect from the Boards and Commissions It Appoints? . .34 County Appointed Boards and Commissions . .37 Chapter 5 Ethics and Public Service The Ethics, Government Accountability, and Campaign Reform Act of 1991 . .40 Ethics is More than the Law . .44 Principles of Public Service Ethics. .44 Creating an Ethical Organizational Culture. .45 Making Ethical Choices and Decisions . .47 Additional Resources . .49 A Handbook for County Government in South Carolina i Table of Contents Chapter 6 County Government Budgeting and Financial Management Key Terms and Major Functions. .50 The Budget Process . .51 County Council Review of the Budget . .56 Capital Budgeting . .58 Accounting Process . .58 Management of Internal Controls . .59 Financial Reports and Audits. .60 County Financial Policies . .62 Additional Resources . .63 Chapter 7 Alternate Sources of Revenue for Counties Business License Taxes and Registration Fees. .66 Local Accommodations and Hospitality Taxes. .67 Local Option Sales and Use Taxes . .68 Chart of Local Tax Designations by County . .69 Development Fees . .75 User Fees . ..