South Carolina § 59-53-1930 - Fiscal year; audits.
Full text of South Carolina South Carolina Code of Laws § 59-53-1930 — Fiscal year; audits., with citation guidance and answers to common questions.
§ 59-53-1930. Fiscal year; audits.
The boards shall conduct their affairs on the fiscal year basis employed by the State. As soon after the close of each fiscal year as may be practicable, an audit of school affairs must be made by a certified public accountant, to be designated by the boards. Copies of the audits, incorporated into annual reports of the boards, must be filed with the cooperating school districts.
HISTORY: 1975 (59) 272; 2005 Act No. 49, SECTION 16, eff May 3, 2005.
Effect of Amendment
The 2005 amendment made nonsubstantive changes.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 59-53-1930
What does South Carolina Code of Laws § 59-53-1930 cover?
Section 59-53-1930 ("Fiscal year; audits.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 59-53-1930?
A common citation format is "South Carolina Code of Laws § 59-53-1930" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 59-53-1930 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.