Chapter 12

12-805.22. Personnel Files (Active & Terminated). A. Description: Personnel files of current and former employees of the college or university. Information includes employment applications, letters of recommendation, employee awards, resumes, performance appraisals, employee prof…

12-805.23. Personnel Policies and Procedures. A. Description: Policies and procedures issued by the college or university or the State Budget and Control Board’s Office of Human Resources. Information includes employment application policy, classification and compensation plan, e…

12-805.24. Statewide Personnel Information and Reporting System Files. A. Description: Used to monitor employment, salary adjustment, performance reviews, termi- nations, and other personnel activity. Reports include: Alphabetical Listing of Employees Sequenced by College or univ…

12-805.25. Time and Attendance Records. A. Description: Records concerning time worked by college or university employees during a pay period. Information includes employee’s name, section or organization unit, employee number, pay period, total time worked, and employee’s signat…

12-805.26. Vacancies File. A. Description: Documents position vacancies in a college or university. Information includes college or university’s name, grade, classification title, salary range, hours worked per week, and pay rate of position. B. Retention: Until superseded or upd…

12-805.6. Affirmative Action Plans and Progress Reports. A. Description: Affirmative Action Plans prepared by state institutions and Progress Reports used by the State Human Affairs Commission to monitor the implementation of these plans. Affirmative Action Plans reflect college …

12-805.8. Dual Employment File. A. Description: Concerns authorizations allowing institution employees to accept secondary em- ployment. Information concerning dual employment authorizations includes employee’s name; em- ployers’ involved; title of second occupation; date and sig…

12-805.9. Employer Status Reports (Unemployment Compensation). A. Description: Reports from an individual college or university to the Employment Security Commission which are used by the Employment Security Commission to determine the liability or non- liability of a college or …

12-806.10. Disbursement Journal. A. Description: A listing of disbursement vouchers authorizing payment of expenses incurred. Information includes voucher number, date, amount of disbursement, and to whom payment was made. B. Retention: 3 years; destroy. HISTORY: Added by State R…

12-806.11. Disbursement Vouchers. A. Description: Official copies of vouchers prepared in order to request payment for institution expenditures. Information includes disbursement voucher number, date, description of transaction, amount, and total. B. Retention: 3 years; destroy. …

12-806.12. Financial Report (Annual). A. Description: Published annual summary of an institution’s financial transactions. Information includes assets, liabilities, revenue, and expenditures. B. Retention: (1) Office: 3 years. (2) College or University Archives: Permanent. HISTOR…

12-806.13. Interdepartmental Transfer (IDT) Credit Invoices. A. Description: Prepared by an institution to bill another state agency or institution for services rendered. Also used to record transfer of funds between state agencies and institutions. Information includes name of a…

12-806.14. Interdepartmental Transfer (IDT) Vouchers. A. Description: Prepared and used by an institution to request transfer of funds to another agency or institution to pay for services rendered. Information includes voucher number, date, payee, charged to, warrant number and d…

12-806.15. Mail Receipts. A. Description: Document registered and certified mail receipts received. Registered mail receipts reflect following information: number of articles, addressee address, receipt date, values, surcharges, total number of pieces listed and received. Certifi…

12-806.16. Non-Automated General and Subsidiary Ledgers (Permanent). A. Description: General and subsidiary ledgers including chart of accounts which provide final year-to-date summary accounting data and a permanent audit trail for all fiscal receipt and disburse- ment transacti…

12-806.17. Purchase Orders and Requisitions. A. Description: Official copies of purchase orders/requisitions used to authorize the purchase of supplies, equipment and services. Included are purchase orders, purchasing requisitions, and related invoices. Includes emergency, sole s…

12-806.18. 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 received. Information includes receipt date, receipt number, r…

12-806.19. Small and Minority Business Reporting File (Active and Inactive). A. Description: Reports prepared quarterly by an institution to ensure that business owned and operated by minorities are afforded the opportunity to participate in the procurement process of the state. …

12-806.20. Surplus Property. A. Description: Filed by an institution with the State Budget and Control Board, Division of General Services, Materials Management Office regarding the disposition of surplus property. Infor- mation includes date acquired, cost, property category, de…

12-806.21. Table Reports (Accounting). A. Description: Define the meaning of code numbers and fund groups used in transactions processed through the institutions automated financial accounting system. Examples include Descrip- tor Table Listing, Transaction Code Decision Table Li…

12-806.22. Travel Vouchers. A. Description: Vouchers prepared to claim reimbursement for employee travel expenses. Infor- mation includes name, address, Social Security number, agency and amount to be reimbursed. B. Retention: 3 years; destroy. HISTORY: Added by State Register Vo…

12-806.23. Vehicle Trip Logs. A. Description: Logs completed to monitor mileage traveled in state vehicles. Information includes name of institution, driver’s name, beginning and ending odometer readings, and comments concern- ing problems with the vehicle. May also include trave…

12-806.24. Vendor Code Requests. A. Description: Forms prepared to request a vendor code from the State Budget and Control Board, Division of General Services, when the institution wants to purchase goods or services from a vendor not presently listed in the state purchasing syst…

12-806.25. 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, un…

12-806.26. Warranties and Service Agreements. A. Description: Document service and maintenance cost on equipment. Information includes service contracts, records of service performed on equipment, costs, and related correspondence and memoranda. B. Retention: 3 years after termin…

12-806.27. Journal Entries. A. Description: Used to make adjustments and corrections to accounting records. Information includes entry numbers, account numbers, funds, debits, credits, description, prepared by, and posted by. B. Retention: 3 years, destroy. HISTORY: Added by Stat…

12-806.5. Authorized Signature List. A. Description: This series is used to record signature authorization sheets from all departments and offices. Information includes department name, effective date, typed name of authorized individu- al, signature of authorized individual, sig…

12-806.6. Bank Deposits and Cancelled Checks. A. Description: Document the deposit of cash and checks into institution’s bank accounts. Informa- tion includes deposit slips, bank statements, receipts, letter of credit for recording federal deposits, cancelled checks and other rel…

12-806.7. Cash Receipts File and Journal (Computer and Non-Computer Generated Records). A. Description: Cash receipts received by an institution from customers for the sale of services and commodities. Cash receipts reflect amount of sale, description of services or items sold, a…

12-806.8. Computer Output Reports from Accounting Financial Data Bases (Non-Perma- nent). A. Description: Financial reports (regardless of medium) generated from a computer data base for use in accounting for the receipt/disbursement of financial resources for an institution. The…

12-806.9. Computer Output Reports from Accounting Financial Data Bases (Permanent). A. Description: Financial reports generated from a computer data base for use in accounting for the receipt/disbursement of financial resources for an institution. These are cumulative fiscal year…

12-807.10. Payroll Adjustment Forms. A. Description: Forms to deduct money from employees’ wages. Information includes name, Social Security number, amount, description of deduction, payroll period beginning date and other related information. B. Retention: 3 years after terminat…

12-807.11. Savings Bond Deductions File. A. Description: Used to record the purchase of savings bonds by employees. Information includes employee name, Social Security number, agency number, agency name, and amount of bond. Also included are United States Savings Bond Election Fo…

12-807.12. Table Reports (Payroll). A. Description: Define the meaning of code numbers and fund groups used in transactions processed through the institutions automated financial accounting system. Examples include Descrip- tor Table Listing, Transaction Code Decision Table Listi…

12-807.13. 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, and a form to the State Workers’ Compensation Fund reflecting th…

12-807.14. Employee Payroll Records. A. Description: Used to document employees’ payroll earnings and deductions. This series consists of payroll vouchers, payroll deduction records, cancelled payroll checks, and related docu- ments. Information includes employees’ names, name of…

12-807.15. W-2 Form Wage and Tax Statement. A. Description: Used to record individuals’ annual federal and state withholding tax. Information includes employer’s name and identification number, employees’ names, addresses, Social Security numbers, amount of taxes withheld, and to…

12-807.16. Social Security Reports. A. Description: Used to document employees’ Social Security contributions. Information includes employees’ names, Social Security numbers, Federal Insurance Contribution Act (FICA) amounts, year- to-date taxable and non taxable income, and fede…

12-807.17. Standard Retirement System Quarterly and Monthly Reports. A. Description: Used to document state employees’ retirement contributions on a quarterly and monthly basis. Information includes employer’s name, employees’ names, Social Security numbers, active member registe…

12-807.18. Payroll Check Register. A. Description: Used to record the institution’s payroll disbursements. Information includes name of employee, Social Security number, institution number, check number and related information. B. Retention: 10 years and until no longer needed fo…

12-807.19. Payroll Register. A. Description: Used by an institution to reference year-to-date pay and deductions from pay- checks. Information includes employer’s name, employees’ names, Social Security numbers, gross pay, tax information, Federal Insurance Contribution Act amoun…

12-807.5. Computer Output Reports from Payroll Financial Data Bases (Non-Perma- nent). A. Description: Financial reports (regardless of medium) generated from a computer data base for the disbursement of resources of the institution. The reports may be generated daily, weekly, mo…

12-807.6. Computer Output Reports from Payroll Financial Data Bases (Permanent). A. Description: Financial reports (regardless of medium) generated from a computer data base for the disbursement of resources of the institution. These are cumulative fiscal year end closeout report…

12-807.7. 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 i…

12-807.8. Employer Contribution Reports. A. Description: Created by the South Carolina Employment Security Commission and used to verify earnings of the employees. Information includes name and address of the employer, number of persons employed during the quarter, how remittance…

12-807.9. Health, Dental, And Optional Life Insurance Reports. A. Description: Generated by the State Budget and Control Board, Employee Insurance Program to reconcile the monthly health, dental, and optional life insurance bills of the agency. Information includes agency name, a…

12-808.5. Audit Report. A. Description: Documents the final financial, operational, and compliance audit findings for the institution or its departments. Information includes background information, subject of the audit, findings, and recommendations. B. Retention: 3 years and un…

12-808.6. Working Papers. A. Description: Used to conduct periodic financial, operational, and compliance audits of all offices. Information includes pre-audit research and planning, analysis sheet, suggestion sheet, en- trance/exit conference, computer software applications, fin…

12-809.10. Scholarship and Other Institutional Financial Aid Program File. A. Description: Documents information on scholarships and financial aid activities at the institu- tion. Information concerning notifications to donors and specifics of financial aid includes memoranda, co…

12-809.11. Student Financial Aid Records. A. Description: Used to maintain the official record of accounts for grants and loans. The series consists of applications, tax return for student and/or parent, verification work sheet, student aid report, student loan application and pr…