The hearing is the culmination of over two years of investigation by the Senate that started when state accountants unintentionally exaggerated money given to colleges and universities by $3.5 billion.

That led to the discovery of an account error that started a decade ago when the state was changing from one accounting system to another. If accountants couldn’t balance the entries in the two sets of books as they moved thousand of accounts with different definitions, they kept adding it to a special account year after year until it grew to $1.8 billion.

It took forensic accountants, who were paid millions of dollars in fees, to finally unravel that nearly all of the $1.8 billion was not real money but just an accumulation of errors.

The two Republican senators calling for Loftis to be kicked out of office said he can no longer be trusted to handle South Carolina’s bank accounts. They charged that he is incompetent and never reported the mistakes to lawmakers as required by law while refusing to take accountability.

“He’s a liar that was so concerned with his public appearance that he would do and say anything to cover up his mistake,” Sen. Stephen Goldfinch said.

Loftis has called the Senate investigation a witch hunt. He repeatedly said no money went missing and the errors were not made in his office, although others have testified differently. The treasurer said continuing to focus on the mistakes threatens the state’s strong credit rating.

His lawyer Deborah Barbier opened the treasurer’s three-hour case with a photo of Loftis and Republican President Donald Trump on a screen. She pointed out that he has won election four times and will face voters again in a primary in 14 months. Loftis has previously said he would not run for reelection.

“The people don’t want to be told that you are better than them,” Barbier said from a temporary lectern at the back of the state Senate chamber. “Let issues like this be decided at the ballot box.”

Senators can ask questions at the end of the hearing. The Senate would need a two-thirds vote to decide Loftis committed “willful neglect of duty” and send the matter to the House, which must also hold its own two-thirds vote to remove the treasurer.

Thirty-one of the 40 senators present on Monday will have to vote against Loftis to keep the process going.

No office holder has been removed in this way since South Carolina became a state 225 years ago.

Republican leaders in the House have given no indication whether they will take up the matter.

The books still haven’t been fully straightened out, and accountants continue to struggle with Loftis’ office and how they handle the state’s bank accounts, Grooms said.

The treasurer is trying anything to protect his 14 years in office and reputation as a competent conservative steward who is always looking out for taxpayers, Grooms said.

“Because of his failures, the self-proclaimed best friend of the taxpayer is costing the taxpayers tens of millions in legal, auditing and oversight fees,” Grooms said. “With friends like this, who needs tax-and-spend liberals.”

A Senate subcommittee held hearings to question Loftis under oath. They have been contentious. Loftis has slammed papers, accused senators of a witch hunt and threatened to get up and leave.

He did not show any outward signs of frustration or anger as the hearing started Monday.