Chapter 12

12-711. Chart of Accounts. A. Description: Records of accounts received from the Comptroller General’s Office which list line item accounts contained in the Annual Appropriations Act. Also included is the Preliminary Chart of Accounts which lists account titles, program number, m…

12-712. Contingency Check Register. A. Description: Agencies’ list of all checks that are payable for travel and vendor expenses. Information includes payee, department number, account number, transaction code, warrant number, warrant amount, check number and check amount. B. Ret…

12-713. Detail Budget. A. Description: Prepared by an agency during the first phase of the budget process to reflect all revisions necessary to balance budget allocations, as submitted to the Budget Division of the State Budget and Control Board. Information includes program leve…

12-714. Disbursement Journal. A. Description: A listing of disbursement vouchers prepared by the agency to authorize payment of expenses incurred. Information includes voucher number, date, amount of disbursement, and to whom payment was made. B. Retention: 3 years; destroy. HIST…

12-715. Disbursement Vouchers. A. Description: Official copies of vouchers prepared by an agency and sent to the Comptroller General’s Office to request payment for agency expenditures. Information includes disbursement voucher number, date, description of transaction, amount, an…

12-716. External Procedure Manuals. A. Description: Guidelines used by state agencies to report financial transactions. Examples include Comptroller General’s Generally Accepted Accounting Principles (GAAP) Closing Procedures Manual, Policies and Procedures of the State Comptroll…

12-717. General and Subsidiary Ledgers. A. Description: One or more series of computer or non-computer generated financial ledgers providing final year-to-date summary accounting data and a permanent audit trail for all fiscal receipt and disbursement transactions affecting any a…

12-718. Generally Accepted Accounting Principles (GAAP) Closing Packages. A. Description: Closing packages consist of GAAP forms submitted annually to the Comptroller General’s Office to indicate year end adjustments for GAAP reporting. Information includes annual financial state…

12-719. Generally Accepted Accounting Principles (GAAP) Reporting System Working Papers. A. Description: Working papers consist of notes, working drafts and copies of GAAP forms used to support all entries in an agency’s closing package for GAAP reporting. Information includes da…

12-720. Information Technology (IT) Plans and Requests Files. A. Description: Copies of IT Plans submitted by state agencies and institutions outlining their anticipated information technology needs, and requests from state agencies and institutions concerning information technol…

12-721. Insurance Policies Files. A. Description: Document agency insurance policies and related correspondence and memoranda. Policies concern group hospital insurance, automobile liability, fire and extended coverage, and tort liability. Contents include endorsements from the I…

12-722. Interdepartmental Transfer (IDT) Credit Invoices. A. Description: Prepared by an agency to bill another state agency for services rendered. Also used to record transfers of funds between state government agencies. Information includes name of agency, mailing address, city…

12-723. Interdepartmental Transfer (IDT) Vouchers. A. Description: Prepared and used by an agency to request transfer of funds to another agency to pay for services rendered. Information includes voucher number, date, payee, charged to, warrant number and date, authorization, off…

12-724. Journal Vouchers. A. Description: Used to make any adjustments or corrections to accounting records for the agency. Information includes month, day, year, journal entry number, account number, department, fund, class, debit, credit, remarks, total, requested by, and autho…

12-725. Mail Receipts. A. Description: Document registered and certified mail receipts received by an agency. Registered mail receipts reflect the following information: number of articles, addressee address, receipt date, values, surcharges, total number of pieces listed and rec…

12-726. Purchase Orders/Requisitions. A. Description: Official copies of purchase orders/requisitions used by state agencies to authorize the purchase of supplies, equipment and services. Included are Purchase Orders, Purchasing Requisi- tions, and related invoices. Accounting tr…

12-727. Receipt Books. A. Description: Record of funds received directly from patrons and applicants in payment of such expenses as billable services for patrons, licensing fees, examination charges, and other fees for which the agency receives payment. Information includes recei…

12-728. Emergency Procurement File. A. Description: Used to document the purchase of authorized emergency procurements. This file contains a Justification for Emergency Procurement, a Record of Emergency Contracts, and quarterly reports of procurement actions. Information include…

12-729. Small And Minority Business Reporting File. A. Description: Reports prepared quarterly by an agency and used to ensure that businesses owned and operated by minorities are afforded the opportunity to fully participate in the overall procurement process of the state. Infor…

12-730. State of South Carolina Comprehensive Annual Financial Report. A. Description: Agency copies of published reports generated by the Comptroller General’s Office and used to provide a comprehensive analysis of the financial activities and fiscal status of state government d…

12-731. Statewide Accounting and Reporting System (STARS) Financial Reports. A. Description: Generated by the Comptroller General’s Office to record the STARS financial transactions of the agency. Examples of the reports include Appropriation Balances, General Fund Control and Ca…

12-732. Surplus Property Disposal Reports. A. Description: Filed by an agency with the State Budget and Control Board, Division of General Services Materials Management Office regarding surplus property. Information includes date acquired, cost, property category, description, ma…

12-733. Transmittal Control Sheet. A. Description: Prepared by agency to serve as a cover sheet for batches of documents sent to the Comptroller General’s Office for processing. Information includes agency name and number, date, batch number, batch amount, batch type, payee names…

12-734. Travel Vouchers. A. Description: Vouchers prepared by an agency to claim reimbursement for employee travel expenses. Information includes name, address, social security number, agency and amount to be reimbursed. Accounting transactions have been captured in the Statewide…

12-735. Vehicle Files. A. Description: Documents purchase, ownership, insurance and maintenance of all vehicles of an agency. Information includes purchase requisitions, purchase orders, vehicle specifications, bid re- quests and other documents. B. Retention: 3 years after dispo…

12-736. Vehicle Trip Logs. A. Description: Logs completed by agencies to monitor mileage traveled in state vehicles. Informa- tion includes agency name, driver name, beginning and ending odometer readings, and comments concerning problems with vehicle. B. Retention: 3 years; dest…

12-737. Vendor Code Requests. A. Description: Forms prepared by an agency to request a vendor code from the State Budget and Control Board, Division of General Services, when the agency wants to purchase goods or services from a vendor not presently listed in the state purchasing…

12-738. Vendor/Commodity Code Listing Books. A. Description: Books concerning master code listings of vendors and commodities, listed in the state purchasing system. Information includes vendor name, address, and code number. The commod- ity book lists commodity description, unit…

12-739. Warranties and Service Agreements. A. Description: Document service and maintenance costs on agency equipment. Information includes equipment service contract, records of service performed on equipment, costs, and related correspondence and memoranda. B. Retention: 3 year…

12-744. Electronic Funds Transfer Authorizations. A. Description: Authorizations to deposit employee payroll earnings into employee bank accounts through direct deposit. Information includes employee name, name of financial institution; copy of deposit slip and other related info…

12-745. Employer Contribution Reports. A. Description: Created by the South Carolina Employment Security Commission and used to verify earnings of the agency’s employees. Information includes name and address of the employer, number of persons employed during the quarter, how rem…

12-746. Health Dental And Optional Life Insurance Reports. A. Description: Generated by the State Budget and Control Board, Division of Insurance Services to reconcile the monthly health, dental, and optional life insurance bills of the agency. Information includes agency name, a…

12-747. Payroll Adjustment Forms. A. Description: Forms authorize the agency to deduct money from employees wages. Information includes name, social security number, amount, description of deduction, payroll period beginning date and other related information. Payroll information…

12-748. Payroll Check Register. A. Description: Generated by the State Treasurer’s Office and used to record the agency’s payroll disbursements. Information includes employee name, social security number, agency number, check number, and other related information. Copies of this …

12-749. Payroll Deductions. A. Description: Deduction records generated by the Comptroller General’s office and used by a state agency to reference types and amounts of deductions from paychecks. Information includes agency name, employee name, type of deduction, amount and other…

12-750. Payroll List By Section. A. Description: Payroll list for referencing each agency section. Information includes section, employee name, gross pay and other related information. B. Retention: 3 years; destroy. HISTORY: Added by State Register Volume 17, Issue No. 6, eff Ju…

12-751. Payroll Register (Regular). A. Description: Generated by the Comptroller General’s Office and used by a state agency to reference year-to-date pay and deductions from paychecks. Information includes employee name, social security number, gross pay, tax deductions, FICA, r…

12-752. Payroll Vouchers. A. Description: Used to verify the payroll and request payment to the Comptroller General for salaries of agency employees. Information includes name of agency, agency number, pay period, mini code, sub fund code, project code, object code, name and soci…

12-753. Payroll Warrant Register. A. Description: Generated by the Comptroller General’s Office and used by state agencies to document payroll disbursements. Information includes warrant number, mini code, object code, employee name, social security number, gross pay, tax deducti…

12-754. Projected Payroll Biweekly Totals By Accounting System Breakdown. A. Description: Used to project biweekly totals of the payroll for the agency. Information includes pay period dates, agency code number, mini code, sub fund, object code, and total amount of projected payr…

12-755. Social Security Reports (Unified Wage Reporting Plan By Unit). A. Description: Used to record social security information on employees. Information includes name, social security number, year-to-date taxable and nontaxable income, FICA, federal and state income taxes. Pay…

12-756. Standard Retirement System Quarterly and Monthly Reports. A. Description: Received from the State Budget and Control Board, Division of Retirement Systems indicating employee retirement contributions. Information includes employer, employee, social security number, active…

12-757. Workers’ Compensation Insurance Files. A. Description: Used to document the payment of workers’ compensation insurance premiums. Information includes an interdepartmental transfer for payment of premiums; a form to the State Workers’ Compensation Fund reflecting the total…

12-800. Introduction and General Matters; Application of Schedule. The following general records retention schedule contains minimum retention periods for the official copy of the institution’s records. These retentions and dispositions apply regardless of physical format, i.e., …

12-801.5. Trustee Board Meeting Minutes. A. Description: Records of official proceedings of state college or university governing bodies. Information includes agenda, date, place, list of attendees, action taken on resolutions, and a summary of discussion and decisions. Official …

12-802.5. Administrative Correspondence. A. Description: Concerns communications received and generated by the institution’s president. Letters pertain to information requests, responses to those inquiries; matters related to the board of trustees; administrative and fiscal opera…

12-802.6. Administrative Files. A. Description: Document executive actions, decisions and interactions with key officials of the institution. Information in the form of memoranda, policy statements, and reports concerns accredita- tion requirements, budget material, department ac…

12-802.7. Meeting Minutes of President’s Executive Staff. A. Description: Document meetings held by a state college or university president with his or her executive staff. Information includes agenda, location of meeting, date, names of attendees, attach- ments, a summary of dis…

12-802.8. Resource Files. A. Description: Consist of manuals, informational bulletins, and guidelines required for long term reference in the administration of the institution. Information includes academic issues, copies of personnel policies, National Collegiate Athletic Associ…

12-803.5. Administrative Correspondence. A. Description: Correspondence is related to the administration of an institution or its major departments and divisions. Communications concern management activities, priorities for academic affairs, major business and finance matters, ph…