HOUSE COMMITTEE ON EDUCATION
CONSULTANT: Steve Wilkerson

ABSTRACT
HOUSE BILL 2679

BY:Delegates Mezzatesta, Williams, Williams, Harrison, Spencer, Hall, C. White and Shelton

SHORT TITLE:
Granting county boards of education the authority to select accounting firms to perform annual audits

DATE INTRODUCED:
March 21, 1997

CODE REFERENCE:
§18-9A-15(amend)
§18-9B-13(amend)

PROPOSED LAW:

§18-9A-15
The section is amended to reinforce language relating to the level of funding for counties experiencing an increase in enrollment. The Legislature determines the specific amount of funding.

§18-9B-13
The section is amended to remove the requirement of the tax commissioner to make regular and special audits of county boards of education. County boards may choose to have audits performed by an independent public accountant. Written reports shall be forwarded to the state board of education and tax commissioner pertaining to the annual audit by the state tax commissioner (§6-9-*).

SUGGESTED AMENDMENTS:
None

FISCAL NOTE:
No, but there are potential savings to the county boards of education.

EFFECTIVE DATE:
July 1, 1997

ADDITIONAL COMMITTEE REFERENCE:
None