FY 2021-22

The South Carolina Department of Education publishes annual audit guidelines to provide school districts and their independent auditors with the latest available information to meet state and federal auditing and reporting requirements. The Annual Audit Guide was developed by the Office of Auditing Services, with the assistance of an audit committee comprised of independent certified public accountants.

Annual Audit Guide (2021-22) Part 1

Part 1-Audit Requirements, Financial Statements, and Supplemental Schedules

Annual Audit Guide (2021-22) Part 2

Part 2 Audit Guide-Compliance Supplements for Single Audits

Annual Audit Guide (2021-22) Part 3

Part 3 Audit Guide-Appendix A-O

Audit Report Supplemental Schedules Template FY 2021-22

Audit Report Supplemental Schedules Template