ADE Director's Communication Memo Form

Memo Number : FIN-99-031

Date Created : 06/28/1999


Co-op Directors

Type of Memo: Regulatory
Response Required: No
Section:   Public School Finance and Admin Support - Ms. Patricia Martin
Annual Audits

Regulatory Authority:
6-17-913 amended by Act 1244 of 1999

Contact Person:
Donna Ralph

Phone Number:


In the 1999 session, legislation was enacted that requires school district audits be provided to the county clerk. School districts must have annual audits performed by either Legislative Audit or an independent CPA firm. Audit Reports must be provided to the school district, Legislative Audit, the Department of Education and Workforce Education.

Legislative Audit is responsible for distributing school district audits to the county clerk. The County Clerk's office must maintain school district audits on file for a minimum of two years.

If you have any questions, please contact Financial Accountability of Public School Finance and Administrative Support.


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