HB 845: Cherokee County; Board of Education; require an internal audit function and establish position of internal auditor

This bill amends the 1973 law governing the Cherokee County Board of Education to add an internal audit function overseen by a new internal auditor. The auditor could be a board employee or the account manager of a hired firm, chosen by the board from nominees submitted by local members of the General Assembly, and paid from the board's local funds. The auditor must be a certified internal auditor or certified public accountant with at least five years of experience, cannot engage in partisan political activity, and does not need to live in the school district. Duties include conducting performance and financial audits, reporting findings annually to the board and area legislators, and flagging any fraud or abuse. School officials and employees must give the auditor access to records, property, and facilities needed for audits. The provisions creating this office are set to expire on July 1, 2030.

• Establishes a new internal audit function and internal auditor position within the Cherokee County Board of Education.
• Requires the board to appoint the auditor from nominees submitted by local members of the General Assembly and pay for the position with local funds.
• Sets minimum qualifications for the auditor, requiring certification as an internal auditor or CPA with at least five years of experience.
• Grants the auditor power to conduct annual and five year financial and performance audits and to access all school system records, property, and facilities.
• Requires an annual report to the board and area legislators on audit findings and unresolved issues.
• Automatically repeals the internal auditor provisions on July 1, 2030 unless the General Assembly acts again.

The Cherokee County Board of Education, school system administrators and staff, outside contractors and subcontractors doing business with the school system, and local members of the General Assembly who nominate and receive reports from the internal auditor.

Cherokee County schools would gain an independent office focused on checking whether money is spent properly and programs run as intended, giving legislators and the public more visibility into district finances, though the office and its powers would end automatically in 2030 unless renewed.

• Section 1 adds a new Section 4C to the 1973 Cherokee County school board law, creating the internal auditor position and function.
• Subsection (a) specifies the auditor can be a board employee or a hired firm's account manager, appointed from legislator nominations and paid from local funds.
• Subsection (b) sets qualification standards: certified internal auditor or CPA status with five years of experience.
• Subsection (f) lists audit duties, including checking legal compliance, efficient use of resources, program effectiveness, and signs of fraud or abuse.
• Subsection (g) requires school officials, employees, and outside contractors to give the auditor access to records, property, and facilities.
• Subsection (h) requires confidential findings to be presented in closed board sessions and lets the auditor address the board after superintendent reports.
• Subsection (j) requires audit reports to be available for public inspection or copying at a reasonable cost.
• Subsection (k) sunsets the entire internal auditor section on July 1, 2030.

1. 2025-05-14Effective Date
2. 2025-05-14Act 346
3. 2025-05-14House Date Signed by Governor (House)
4. 2025-04-08House Sent to Governor (House)
5. 2025-04-02Senate Passed/Adopted (Senate)
6. 2025-04-02Senate Committee Favorably Reported (Senate)
7. 2025-03-31Senate Read and Referred (Senate)
8. 2025-03-31House Passed/Adopted (House)

• Jordan Ridley (R, HD-22)Primary sponsor
• Brad Thomas (R, HD-21)
• Mitchell Scoggins (R, HD-14)
• Charlice Byrd (R, HD-20)
• Mandi Ballinger (R, HD-23)
• Jan Jones (R, HD-47)

1. PassedHouse voteMarch 31, 2025

   165 yea, 0 nay (10 not voting, 5 excused)

   Local Calendar Without HBs 851 & 852: House Vote #342

2. PassedSenate voteApril 2, 2025

   51 yea, 0 nay (2 not voting, 3 excused)

   LOCAL CONSENT CALENDAR: Senate Vote #381

• Cherokee County schools
• school board oversight
• internal audits
• local government accountability