Audit and Finance Committee Meeting, October 7, 2026

The Charleston County School District Audit and Finance Committee met on October 7, 2026, and approved several capital and technology funding actions. The committee approved a $21.3 million reallocation within the 2023–2028 capital program to support athletic-field and stadium projects, citing expanded project scopes and increased construction costs. It also approved $1.6 million in program contingency for underground stormwater detention and related site conditions at Stall High School. Members approved proposed 2029–2034 Phase 6 capital-program project waves and a six-year facilities-maintenance plan based on a proposed $350 million allocation, contingent on the November sales-tax referendum. Staff described a proposed short-term note of about $50 million to help start projects. The committee also approved a Phase 6 technology-replacement plan, described as part of a roughly $91 million program, covering student and staff devices, networks, data-center and cybersecurity systems, and security cameras and access control. Motions on these items passed.

The committee reviewed procurement-related findings from the FY2025–2026 audit, including inadequate separation of duties in vendor-data changes and accounting approvals, two instances of purchases split across documents above a threshold, late transaction approvals, and missing documentation supporting price reasonableness for one purchase under $10,000. The audit also noted the lack of a consistent districtwide vendor-performance review process. Management described corrective steps already underway, including cross-training procurement analysts, digital transaction and receipt review through Wells Fargo, and plans for a vendor self-service portal; staff said standardized vendor evaluations were recommended. The district also plans to offer eligible surplus technology devices for employee purchase and continue repurposing or donating devices. The committee approved an appointment to its membership following executive session.