S.C. Code Regs. § 19-410.12 - Audit
A. Audit.
(1) An external audit of the operations and
financial affairs of the State Agency will be made by the South Carolina State
Auditor at least every two years. The audit shall include a review of the
conformance of the State Agency with the provisions of the State Plan of
Operation and the requirements of 41 CFR 101-44. Copy of this audit shall be
forwarded upon completion to the GSA Regional Office with advice as to
corrective action taken with respect to any exceptions or violations, indicated
by the audit. Internal audits will be made as required by the South Carolina
Office of General Services.
(2) It
is agreed that GSA may, for appropriate reasons, conduct its own audit of the
State Agency following due notice to the Governor of the State of South
Carolina the reasons for such audit. It is also agreed that GSA may visit the
State Agency for purposes of reviewing the Agency's operation when deemed
appropriate.
(3) Financial records
and all other books and records of the State Agency will be made available for
inspection by GSA, GAO, or other authorized Federal activities.
Notes
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