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Audit flags ESSER procurement issues; board reviews financial results and approves reallocations
Summary
External auditors reported an unmodified financial statement opinion but identified procurement exceptions in ESSER spending; trustees heard that the exposed amount was about $900,000 (covered by internal re‑coding) and approved several capital reallocations including funds to a District 4 stadium/track project.
External auditors presented results of the Charleston County School District financial statement audit for the year ended June 30, 2024 and reported an unmodified opinion while identifying compliance issues in the federal single audit.
"Our opinion is an unmodified opinion again this year," auditor Emily Sobchak told trustees during the Dec. 9 meeting. She said the district’s general fund fund balance increased by about $44.6 million to $230.9 million and that unassigned fund balance stood at roughly $71.7 million (about 8.5% of budgeted fiscal 2025…
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