The Appropriations Act states:

"It is the intent of the General Assembly that the State of South Carolina issue financial statements in conformance with Generally Accepted Accounting Principles (GAAP).  To this end, the Comptroller General is directed, as the State Accounting Officer, to maintain a Statewide Accounting and Reporting System (STARS) that will result in proper authorization and control of agency expenditures, including payroll transactions, and in the preparation and issuance of the official financial reports for the State of South Carolina.  Under the oversight of the General Assembly, the Comptroller General is given full power and authority to issue accounting policy directives to State agencies in order to comply with Generally Accepted Accounting Principles.  The Comptroller General is also given full authority to conduct surveys, acquire consulting services, and implement new procedures required to implement fully changes required by GAAP."

“It is also the intent of the General Assembly to pursue the implementation of a statewide financial management and resource planning system for all agencies, with exception of lump-sum agencies.  Any of these agencies desiring new purchasing, financial, human resources, payroll, or budgeting management systems are urged to procure the statewide financial management and resource planning system overseen by the South Carolina Enterprise Information System Oversight Committee and endorsed as a common statewide system by the Comptroller General and to use the common equipment and software used and supported by the Budget and Control Board’s Division of the State CIO.  Any agency desiring to implement a system other than the approved statewide financial management and resource planning system must first obtain approval from the Budget and Control Board’s Division of the State CIO and the Comptroller General.  Once such approval is obtained, the agency will be assessed a one-time charge payable to the Budget and Control Board to develop interfaces to the statewide system superintended by the Comptroller General.”