South Carolina Administrative Code

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.…

12-904.8. Payroll Check Registers. A. Description: Records payroll checks issued to school district employees and documents tax and insurance deductions and retirement contributions by the employee. Information includes name of employee, social security number, account number, da…

12-904.9. Employee Withholding Certificates. A. Description: These certificates document the number of exemptions to be withheld for each employee. Information includes employee’s name, social security numbers, address, number of exemptions, and employee’s signature. B. Retention…

12-905.1. State and Local Government Information Reports (EEO-5). A. Description: Annual report monitoring internal programs for insuring equal employment opportunities. Information includes number of employees by job categories, by race, by sex, by salary and number of part-time…

12-905.10. Notice of Elections. A. Description: Forms filled out by school district employees stating insurance coverage prefer- ences. Information includes employee’s signature and election forms for health insurance. B. Retention: 3 years after expiration of policy or replaceme…

12-905.11. Time Sheets. A. Description: Record of number of hours worked by each employee. Information includes name, number of hours worked, and location of employee. B. Retention: 3 years, then destroy. HISTORY: Added by State Register Volume 18, Issue No. 6, eff June 24, 1994.

12-905.12. Worker’s Compensation Records. A. Description: Consists of case files containing records and reports generated as the result of employment related accidents involving school district employees. Information includes Reports of Accidents Involving Only Medical Attention;…

12-905.13. Hepatitis ‘‘B’’ Program/Blood Pathogens Training Files. A. Description: Record of training in handling blood borne pathogens as mandated by state and district regulations. Identified employees are administered the Hepatitis B vaccine and documentation is given to each …

12-905.2. Teacher Register/Certification. A. Description: Record of educational qualifications of all teachers in the district. Information includes name of teacher, certificate number, grade, date issued, date recorded, and date of expiration. B. Retention: Permanent. Microfilm …

12-905.3. Application File (Not Hired). A. Description: Application forms submitted by persons applying for jobs with the school district who were not hired. Information includes name, address, education and work experience. B. Retention: 2 years after rejection, then destroy. HI…

12-905.4. Personnel Files (Active and Inactive). A. Description: Forms and materials relating to employees of the school district. Files include applications, salary data, professional background, contracts, evaluations, and complete employment history. B. Retention: 5 years afte…

12-905.5. Bus Driver Employment File. A. Description: File documenting current and recently employed bus drivers in the district. Information includes application of classified employment, Department of Social Services request for wage information, narrative evaluation, copy of s…

12-905.6. Substitute Teacher File (Hired and Not Hired). A. Description: Applications and related information submitted by persons applying for jobs as substitute teachers for both persons who were hired and those not hired. Information includes application for classified employm…

12-905.7. Assessment of Performance in Teaching (APT). A. Description: Formal observation of first year teachers required by the South Carolina Depart- ment of Education and conducted by trained observers. Information includes APT Conference Sheet, APT Schedule Sheet, APT Observa…