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Procurement Services
1201 Main St., Suite 600
Columbia, SC 29201
803.737.0600
FAX:803.737.0639
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Political Subdivisions

School Districts

School Districts - All Districts

Every school district in South Carolina, regardless of its size or the amount of its annual budget or expenditures, is a “political subdivision,” as that term is used in the Consolidated Procurement Code. S.C. Code Ann. § 11-35-310(24). As discussed above, large school districts are subject to the specific requirements of § 11-35-5340. Other school districts, like all political subdivisions, are subject to the more general rule imposed by § 11-35-50, which requires the adoption of procedures “embodying sound principles of appropriately competitive procurement . . ..” For court opinions discussing the meaning of this phrase, see the link for Resources under the heading for Political Subdivisions on our Home Page.

School districts should also consult § 59-19-93 of the South Carolina Code of Laws, that requires a school district to adopt a procurement code or have its funding suspended.

For additional information applicable to all political subdivisions, see the link for Cities, Counties, etc. under the heading for Political Subdivisions on our Home Page.

School Districts - Large

Under § 11-35-5340, any school district whose budget of total expenditures exceeds $75,000,000 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.

  • Details regarding the above referenced laws appear in § 11-35-5340 and Regulation 19-445.3000. The procurement laws are available here.
  • Attached please find various authorities regarding when § 11-35-5340 applies.
  • Also attached are our Agreed Upon Procedures for School Districts.

Procurement Code Approval

For instructions on how to submit the 2011 school district model procurement code for approval or to see a list of approved codes, click on one of the following links:

Audit Firm Approval

To obtain audit firm approval, you must provide Procurement Services with the following:

1. Name of the audit firm;
2. The entire potential period of the contracted engagement, not just the current engagement period; and
3. A requirement by your District that the firm will conduct the AUPs using the procedures published by the State Fiscal Accountability Authority.

Agreed Upon Procedures (AUP)

South Carolina
State Fiscal Accountability Authority
Procurement Services
1201 Main Street, Suite 600 | Columbia, SC 29201