Prior to the end of each fiscal year, the 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 town and shall submit a report to the Council. Such accountant shall have no personal interest, direct or indirect, in the fiscal affairs of the town or of any of its officers. He or she shall, within specifications approved by the Council, post-audit the books and documents kept by any office, department, board or agency.
Statutory reference:
Council required to provide for independent annual audit, see S.C. Code § 5-7-240