About the Office
What does the Comptroller General's Office do?
The Office is the State's chief accountant. It records and reports the financial activity of South Carolina state government, processes the payroll for state employees, reviews and approves agency payment vouchers, issues the warrants that authorize the State Treasurer to release money from the Treasury, publishes the State's audited annual financial statements, and maintains the public spending transparency databases. The Office also advises state agencies on accounting policy and prepares guidance for year-end financial reporting.
Is the Comptroller General elected or appointed, and how long is the term?
The Comptroller General is one of South Carolina's constitutional officers and is elected statewide to a four-year term.
Brian Gaines is the current Comptroller General. He was appointed by Governor McMaster on May 12, 2023.
What is the difference between the Comptroller General, the State Treasurer, and the State Auditor?
Think of it as three separate roles over the same dollar. The Comptroller General records the transaction and authorizes payment, drawing the warrant on which the Treasurer pays. The State Treasurer is the State's banker and custodian of funds and actually disburses the money and manages investments. The State Auditor independently examines the resulting financial statements and agency operations. Separating these functions is a basic internal control: the person who records a payment is not the person who releases the cash, and neither one audits the result.
Does the Office audit state agencies or investigate fraud?
No. The Office is an accounting and reporting office, not an audit or law enforcement agency. Independent financial and performance audits of state agencies are conducted by the Office of the State Auditor, and allegations of fraud, waste, or abuse in state government should be directed to the State Inspector General.
State Spending and Transparency
Where can I see how South Carolina spends its money?
Start with the Fiscal Transparency section of this website. It hosts the State Spending Transparency site, monthly detailed spending reports by agency, the vendor payments dashboard, charge card usage reports, state contracts, travel spending, economic development incentives, higher education spending, and bank account transparency reports. Most users looking for a single payment should begin with the vendor payments dashboard; users comparing agencies over time should begin with the monthly spending files.
Where can I find the State's audited financial statements?
The Financial Reports section contains the Annual Comprehensive Financial Report, or ACFR, which is the State's full set of audited financial statements prepared under generally accepted accounting principles. That section also holds the Popular Annual Financial Report, a shorter plain-language summary intended for the general public, along with the Office's own annual accountability reports and prior-year archives.
Does the website include city, county, and school district spending?
In part. Since 2008 the Office has encouraged counties, cities, towns, and school districts to post their expenditures online, and the Local Government Spending Transparency page links to the entities that participate. Participation is voluntary, so the list is not a complete picture of local spending in South Carolina. For an entity that does not appear, contact that entity directly.
How do I request a public record from the Office?
Many records are already published on this website, so please check the Financial Reports and Fiscal Transparency sections first. If what you need is not posted, submit a request under the South Carolina Freedom of Information Act, S.C. Code Ann. § 30-4-10 et seq., describing the specific records, entities, and date range you need will produce a faster and less expensive response.
Your request can be emailed to cgoffice@cg.sc.gov.
For Vendors and Payees
How do I register to do business with the State and get paid?
You must be a registered vendor in the state of South Carolina to bid on government solicitations. You can check to see if you are a registered vendor by visiting The South Carolina Enterprise Information System. If you would like to register to become a vendor visit the vendor registration portal to get started.
How do I check on a payment the State owes me?
First contact the agency that received your goods or services, because a payment that has not been approved and submitted by that agency will not yet appear anywhere in the statewide system. If the agency confirms the payment has been submitted, you can look it up through the vendor payment search maintained by the State Treasurer's Office, and older payments will appear in the vendor payments dashboard on this website after the monthly refresh.
I have a question about a Form 1099 I received from the State. Who do I contact?
Contact the Office at (803) 734-2121 and ask to speak to someone in our Statewide Accounts Payable division. Have the form, your taxpayer identification number, and the payment details available. If the underlying payment was made by a state agency for goods or services, that agency can identify the transaction most quickly. The Office cannot provide tax advice and cannot tell you how to report an amount on your return.
State Employee Information
I am a current or former state employee and need a copy of my W-2. Who should I contact?
Current state employees can view and print their online W-2 through SCEIS Central. Former employees who no longer have access to SCEIS should contact their former agency’s Human Resources or payroll office for assistance with obtaining or reissuing a W-2.
How do I request an employment verification for a state employee?
Employment verifications are handled by the human resources division of each employee’s agency of employment. While our office processes payroll for state employees, we are not the employer of record and cannot provide employment verifications for individuals who are not employed by our office.
Human Resources Department Contact Numbers
Still Have a Question?
If you did not find the information you are looking for, our staff can help direct you to the appropriate resource.