[1][2][3] McMaster appointed Gaines to avoid a constitutional crisis; since the office was vacant, no person could authorize the distribution of funds.

[4] The South Carolina Code of Laws of 1976, Title 11, Chapter 3 describes the responsibilities of the Office of the Comptroller General.

[5] At the turn of the 19th century, the state of South Carolina's finances were marked by confusion, with officials having difficulty in ascertaining its debts.

In response, the office of comptroller general was created with Paul Hamilton as the inaugural holder.

[22][23] In addition, the SFAA appoints South Carolina's state auditor to serve at pleasure.