S.C. Code Regs. § § 19-410.12

Current through Register Vol. 48, No. 11, November 22, 2024

Section 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.

S.C. Code Regs. § 19-410.12