Under Section 11-35-70, any school district whose budget of total expenditures exceeds seventy five million dollars annually is subject to the Consolidated Procurement Code, unless the district has its own procurement code which is, in the written opinion of Procurement Services, substantially similar to the provisions of the South Carolina Consolidated Procurement Code.
To gain audit firm approval, you must provide Procurement Services with the following:
1. Name of the audit firm;
2. The entire potential period of the audit contract, not just the current engagement period;
3. A requirement by your District that the firm will conduct the audit using the audit program published by the State Fiscal Accountability Authority; and,
4. A requirement by your District that the firm will issue an opinion on whether the District complied with its procurement code.
For further details, please see the attached letter. Approval requests should be submitted to Jimmy Aycock at email@example.com.
- Details regarding the above referenced laws appear in Section 11-35-70 and Regulation 19-445.3000. The procurement laws are available here.
- Attached please find various authorities regarding when Section 11-35-70 applies.
- Also attached is our Audit Program for School Districts.