South Carolina Department of Archives and History

12-901.2. School Board Meeting Agenda Packets. A. Description: Record of items submitted for the school board’s consideration. Information includes date, time, and locale; order and description of proposed business. B. Retention: Permanent. Microfilm optional. HISTORY: Added by S…

12-901.3. School District Board Meeting Minutes. A. Description: Proceedings of the monthly meetings of the School District Board. Information includes date of meeting, meeting time, meeting place, board members present, order of business, business discussed, and decisions made. …

12-901.4. Committee Meeting Minutes. A. Description: Minutes taken at meetings of committees that report to the school board on areas of specialized study. Types of committees include but are not limited to finance, budget, personnel, fund raising, facilities, disciplinary hearin…

12-901.5. Deeds. A. Description: Documents deeds to school property. Information includes grantor; grantee; location; description of land; monetary consideration; encumbrances; signature of grantor, notary, and witnesses; and date recorded. B. Retention: Permanent. Microfilm opti…

12-901.6. Basic Education Data System Survey. A. Description: Employee personnel questionnaire to all principals and staff of elementary and middle schools, generated by the South Carolina Department of Education. Information includes school identification number, school name, sc…

12-901.7. Federal Project Files. A. Description: Records federal money spent as approved by the State Department of Education. Types of documents include grant application, project approval letter, and budget reports. B. Retention: 5 years after completion of activity for which f…

12-901.8. General Correspondence And Subject Files. A. Description: Copies of incoming and outgoing correspondence to and from the office with students, parents, businesses and other government offices and citizens; reports, technical papers, studies, reference materials, and oth…

12-901.9. Blueprints and Maps of School Buildings. A. Description: Records documenting the physical structure of school buildings and related equipment. Information includes site plans, geological/topographical maps of site areas, and maps of city services. B. Retention: Permanen…

12-902.1. General Ledgers (Superintendent’s Ledgers). A. Description: One or more series of computer and non-computer generated financial ledgers providing final year-to-date accounting summary and a permanent audit trail for all fiscal receipt and disbursement transactions affec…

12-902.10. Monthly Financial Reports. A. Description: A monthly record of the school district finances. Information includes accounting numbers, account names, budgeted amounts, inventory, monthly accounting, accounting to date, and balance. B. Retention: 5 years, then destroy. H…

12-902.11. Interim Pupil Activity Audit Report. A. Description: Audit documenting student money collected by the school district and applied to the funding of various school-related programs such as pictures, book fairs, fund raising, class activities, alumni assistance, and club…

12-902.12. Budget Status By Location. A. Description: Record to inform each school of budget status. Information includes budget for expenditures, year-to-date expenditures, and budget balances. B. Retention: 3 years, then destroy. HISTORY: Added by State Register Volume 18, Issu…

12-902.13. Budget Transfers. A. Description: Forms documenting the transfer of funds from one account to another within the same department or school. Information includes account number, description, debit amount, and credit amount. B. Retention: 2 years, then destroy. HISTORY: …

12-902.14. Journal Entries. A. Description: Record series used for reviewing and adjusting various accounts before transfer- ring information to the general ledger. Information includes name of department, account number, description, voucher number, date, reference number, debit…

12-902.15. Expenditure Report. A. Description: Monthly status of expenditures for each department, office and school. Informa- tion includes date, account number, purchase order number, vendor code, transaction code, and totals. B. Retention: 2 years, then destroy. HISTORY: Added…

12-902.16. Banking Records. A. Description: Cancelled checks and deposit slips written by the school district along with the statements issued by the bank. Information includes checks: date, to whom paid, amount, check number, authorized signature of finance officer; bank stateme…

12-902.17. Paid Invoices. A. Description: Filed copies of invoices submitted by various vendors supplying goods and services to the school district. These invoices are filed together with copies of the school district checks and/or claim forms containing descriptions of the items…

12-902.18. Purchase Orders. A. Description: These records serve as office copies of purchase order for goods and services paid for by the school district or for goods and services yet to be delivered to the school district. Information includes vendor name and address, shipping i…

12-902.19. Accounts Payable Check Registers. A. Description: Documents check payments to vendors/contractors for services/materials sold to the school district. Information includes name, date, check number, and amount. B. Retention: 3 years, then destroy. HISTORY: Added by State…

12-902.2. Chart of Accounts. A. Description: Format created by the Department of Education and sent to the school district for the purpose of providing a cost accounting system to satisfy legal and stewardship requirements connected with handling public funds. Information include…

12-902.20. Receipts (Receipt Books). A. Description: Copies of receipts issued for funds received. Information includes date, receipt number, from whom received, amount, purpose, and signature of person who received the funds. B. Retention; 3 years, then destroy. HISTORY: Added b…

12-902.21. Bid File. A. Description: This series provides a record of each bid submitted by vendors selling goods and/or services to the school district. Information includes request for quotation, bid spread sheet, bid award letter,advertisements, bid invitations, specifications…

12-902.22. Certified Staff Listing. A. Description: List of certified teachers employed by the school district. Information includes social security number, teacher name, race, sex, year certified, group, class, grade, days actually employed, federal funds, total annual salary, a…

12-902.23. Ticket Sales for School Events. A. Description: Records documenting the audit practices of the school in keeping records of ticket sales, income and other pertinent records related to athletic events, activity cards, school productions, or extracurricular events which …

12-902.24. Uncollected Fees Documentation. A. Description: List of students owing fees to the school. Information includes fees owed for lost or damaged textbooks, library books and materials, locks and equipment. B. Retention: 3 years, then destroy. HISTORY: Added by State Regis…

12-902.25. Requisitions. A. Description: Record of requests for purchase orders from the purchasing agent to order materials with district monies. Information includes records of request, attached order, name of school, address of vendor, district budget number to which the amoun…

12-902.26. General Budget Preparation Records. A. Description: Budget preparation materials for next fiscal school year. Information includes revenue listings provided by the South Carolina Department of Education, future projections, new budget account number, memos, and corresp…

12-902.27. Work Orders. A. Description: Copies of work orders for services requested and subsequent services rendered. Information includes service requested, location, cause of problem, signature of department, and by whom request made. B. Retention: 3 years, then destroy. HISTO…

12-902.3. Audit Reports. A. Description: Printed reports documenting the annual audit of school district funds. These reports, prepared by an outside accounting firm, are categorized by the various school district offices and further classified by accounts to which they relate. T…

12-902.4. Annual Budgets. A. Description: Printed copies of annual budgets showing projected receipts and expenditures from various offices. Approved budget appropriations are listed for each department. B. Retention: Permanent. Microfilm optional. HISTORY: Added by State Registe…

12-902.5. Record of General Obligation Bonds. A. Description: Informational volumes concerning the issuance of general obligation bonds issued by the district. Information includes legislation authorizing the issuance of bonds, certificate of the Clerk of Court, certificate of in…

12-902.6. Capital Project Records. A. Description: Record of capital projects undertaken by the school district. Information includes project number, fund number, name of project, description of work, estimated starting and finishing date, estimated costs, total, signature of ori…

12-902.7. Grant Files. A. Description: Background application information and action taken on federal and state grants awarded to the school district. Information includes filing guidelines, grant applications, contracts, correspondence, reimbursement requests, progress reports, …

12-902.8. Fixed Assets Inventory. A. Description: This series provides an inventory of fixed assets (office equipment and furniture, motor vehicles) for each department. Information includes school, district, item number, item description, and funding source. B. Retention: Until …

12-902.9. Balance Sheet. A. Description: Monthly summary of accounting data, assets, liabilities, and net worth. Information includes account number, assets, reserve and fund balances, liabilities, totals, and net worth. B. Retention: 5 years, then destroy. HISTORY: Added by Stat…

12-903.1. School Lunch Applications. A. Description: Applications for free and reduced priced meals, filled out by sponsor of students applying for free and reduced meal program. Information includes student’s name, other household members names, sponsor’s name and address, month…

12-903.2. Food Service Report. A. Description: Record of receipts and expenditures from the school district food service. This report is generated monthly and submitted to the South Carolina Department of Education. Informa- tion includes food service balance sheet, beginning bal…

12-904.1. Payroll Register. A. Description: Documents wages paid to school district employees for services rendered. Informa- tion includes name of employee, social security number, date of check, hourly or salaried amount, overtime, number of hours worked, volunteered and other …

12-904.10. W-2 Summarizations. A. Description: Employer’s copy of employee’s total earnings and withholdings for the calendar year to be reported to the Internal Revenue Service. Information includes employee name, social security number, gross earnings, non-taxable deductions, r…

12-904.11. Voluntary Deductions Summarizations. A. Description: Created to show voluntary deductions, such as contributions to charitable organiza- tions and deferred compensation, to the payroll on an annual basis. Information includes name and amount deducted and name and socia…

12-904.12. Direct Deposit Register. A. Description: Record of employees on direct deposit, as well as a record that the direct deposit was made. Information includes bank number, account number, transaction code, deposit amount, employee number, employee name, bank count, bank to…

12-904.2. Employee Earnings Records. A. Description: Separate posting sheets for each school district employee which contain record of earnings per pay period. Information includes name of employee, employee’s address, social security number, base pay, period ending, time worked,…

12-904.3. Payroll Audit Reports—Employee. A. Description: Documents individual employees gross pay for each pay period and their yearly gross pay. Information includes date of report, employee name, social security number, date paid, check number, gross pay, total gross for the y…

12-904.4. Supplemental Audit Report—Employee. A. Description: Record of accrued employee gross salaries on each school district employee and is needed to show the amount of accrued salaries after the fiscal year has been completed. Information includes account numbers, date of re…

12-904.5. Payroll Audit Report—Account. A. Description: Record of individual gross pay for each pay period and their yearly gross pay. Information includes date of report, employee name, social security number, date paid, check number, gross pay, and total gross for the year. B. …

12-904.6. Supplemental Audit Report—Account. A. Description: This record is created by the school district payroll department to reflect accrued employee gross by account number and is needed to show the amount of accrued salaries after the fiscal year has been completed. Informa…

12-904.7. Payroll Retirement Files. A. Description: Records the contributions made by employees of the school district to the South Carolina Retirement System. Information includes employee’s name, social security number, gross salary distribution, and retirement contribution. B.…