South Carolina Administrative Code

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…

12-809.12. Veterans’ Files. A. Description: Used to document the academic and enrollment status of students receiving veterans’ benefits. Information includes applications for benefits, requests for certification, certificates of release or discharge from active duty, changes of …

12-809.5. Continuing Education Student Records. A. Description: Document the registration and enrollment of students in continuing education courses. Information includes student’s name, Social Security number, sex, ethnic background, date of birth, highest education level attain…

12-809.6. Degree Applications. A. Description: Document requests for an earned degree from a state college or university. Information includes student number, name, signature, local address, degree applied for, diploma ordered, and a list of courses not yet completed but needed f…

12-809.7. Grade Sheets/Reports. A. Description: Used to record grades for each college or university student enrolled in a specific course at the end of each semester. The grade sheet/report reflects the following information: student number, student name, course title, semester,…

12-809.8. Official Transcripts (Graduate And Undergraduate). A. Description: Used to record the official internal academic transcript of students attending a state college or university. These records include such information as name, identification number, major, class, courses …

12-810.10. Recruitment Files. A. Description: Document the recruiting process for vacant faculty positions. Information in- cludes curriculum vitae, cover letters, schedule of activities, letters of recommendation for individuals hired, and related information. B. Retention: (1) …

12-810.11. Student Evaluations of Instruction. A. Description: Used for students’ evaluations of courses and instructors. Information includes completed evaluation survey sheets, student comments, cover sheets with instructor and student proctor signatures or labels identifying t…

12-810.5. Administrative File/Correspondence (Academic Deans and Department Chair- men). A. Description: Reflects reference material and letters relevant to the administration of the various academic departments of a state college or university. Information includes correspondenc…

12-810.6. Meeting Minutes (Academic Deans and Department Chairmen). A. Description: Records concerning meetings held by academic deans and department chairmen. Information includes names of attendees, names of persons absent, a summary of topics discussed and decisions made. B. R…

12-810.7. Photographs/Slides/Posters. A. Description: Depict activities in the various academic departments of a state college or university. Included are large framed photographs of individuals and groups, pictures of lecturers, group portraits of professors and students, pictor…

12-810.8. Thesis and Dissertation File. A. Description: Consists of master’s theses and Ph. D. dissertations written in partial fulfillment of the requirements of graduate degrees from the academic departments of the institution. The file includes the official and printed copy of…