a. Prior to the end of each fiscal year, Council shall designate a qualified Certified Public Accountant who, at the end of the fiscal year, shall make an independent audit of the accounts and other evidence of financial transactions of the municipality and shall submit a report to the Council.
b. Such accountant shall have no personal interest, direct or indirect, in the fiscal affairs of the municipality or of any of its officers.
c. He or she shall, within specifications approved by Council, post-audit the books and documents kept by any office, department, board or agency of the municipality.
(S.C. Code § 5-7-240) (Prior Code, § 8.112)
Editor’s note:
The above reference requires the appointment of a certified public accountant or public accountant or firm of such accountants. They may have no personal interest, direct or indirect, in the fiscal affairs of the town or any of its offices.