District Accounting Systems and Best Practices

Final Report

Committee Final Report Released May 31, 2025

Committee Members:

Member	Position
Tim Lyons, Chair	Governor's Appointee
Larry Finney, CPA	Superintendent's Appointee
Kendra Hunt	CFO of SC Department of Education
Rep. Jeff Bradley	House Education Chair's Appointee
Sen. Greg Hembree	Senate Education Chair's Appointee
Tonya V. Crosby	House Ways and Means Chairman's Appointee
Amy Hagner	Senate Finance Chairman's Appointee
Frank Rainwater	Revenue and Fiscal Affairs' Appointee
Dr. Harrison Goodwin	SC Association of School Administrators' Appointee
Mellanie Jinnette	SC School Boards Association's Appointee
Nancy Williams	SC Association of School Business Officials' Appointee

November 14, 2025 Meeting:

Agenda: November Agenda
Provided Materials: DASBPC Meeting One of Four for SY 2026-27

April 9, 2025 Meeting:

Agenda: April Agenda

February 26, 2025 Meeting:

Agenda: February Agenda
Meeting Recording: February 26, 2025 Meeting
Provided Materials: CCSSO CIO Financial Systems Presentation 

January 23, 2025 Meeting:

Agenda: January Agenda
Meeting Recording: January 23, 2025 Meeting

November 20, 2024 Meeting:

Agenda: November Agenda
Meeting Recording: November 20, 2024 Meeting
Provided Materials: RFA Presentation
Themes/Recap: DASBPC Meeting 1 Themes

Enabling Proviso Language:

Proviso 1.104 (SDE: District Accounting Systems and Best Practices)

1.104. (SDE: District Accounting Systems and Best Practices)

1. The Department of Education shall convene and staff a study committee to examine and propose necessary revisions for improving district accounting systems and best practices.
2. The study committee shall be comprised of the following individuals who each should have background and expertise in education finance:
   1. one member appointed by the Governor; who shall serve as Chair of the task force;
   2. the State Superintendent of Education or their designee;
   3. the Chief Financial Officer of the State Department of Education;
   4. one member of the South Carolina House of Representatives appointed by the Chair of the House of Representatives Education and Public Works Committee;
   5. one member of the South Carolina Senate appointed by the Chair of the Senate Education Committee;
   6. one member appointed by the Chair of the House of Representatives Ways and Means Committee;
   7. one member appointed by the Chair of the Senate Finance Committee;
   8. one member appointed by the Chair of the Board of the Revenue and Fiscal Affairs Office;
   9. one member appointed by the Governor upon recommendation of the South Carolina Association of School Administrators;
   10. one member appointed by the Governor upon recommendation of the South Carolina School Boards Association; and
   11. one member appointed by the Governor upon recommendation of the South Carolina Association of School Business Officials.
3. Members of the task force shall receive no compensation but may receive per diem and mileage from the South Carolina Department of
4. Education as provided for boards and commissions.
5. The task force must submit recommendations for potential reforms to the Governor, the Speaker of the House of Representatives, and the President of the Senate no later than May 31, 2025. Recommendations shall include, but not be limited to, the following areas:
   1. increased transparency for school district personnel, stakeholders, and policymakers;
   2. ensuring alignment to accounting standards across the State;
   3. ease of reporting;
   4. consolidation of multiple reports into a streamlined reporting format;
   5. consistency of data across districts; and
   6. increased efficiency for school district financial staff.