South Carolina Administrative Code

12-504.1. Audit Reports. A. Description: Printed reports documenting the annual audit of county funds. These reports, prepared by an outside accounting firm, are categorized by the various county offices and further classified by accounts to which they relate. This series also in…

12-504.10. Claims. A. Description: Office copies of documents establishing a claim on the county for goods and services. It may also include copies of checks and invoices. B. Retention: 3 years, then destroy. HISTORY: Added by State Register Volume 16, Issue No. 6, eff June 26, 1…

12-504.11. Revenue Sharing Claims. A. Description: Claims presented to the finance office and paid from Federal and State Revenue sharing funds. Information includes claim number, date filed, name, address, amount, charge to, and date approved. B. Retention: 3 years, then destroy…

12-504.12. Receipts (Receipt Carbons). A. Description: Copies of receipts issued by the office to persons turning over funds. Information includes date, number, from whom received, amount, purpose, and authorizing signatures. B. Retention: 3 years, then destroy. HISTORY: Added by…

12-504.13. W-2 Forms. A. Description: Employer’s copy of employee’s total earnings and withholdings for the calendar year reported to the Internal Revenue Service. Information includes employer’s identification number, employer’s name and address, employee’s social security numbe…

12-504.14. Budget Files. A. Description: Preparation materials used in the formulation of the county budget. Information includes budget requests and supplemental information justifying budget requests. B. Retention: 3 years, then destroy. HISTORY: Added by State Register Volume …

12-504.15. Chart of Accounts. A. Description: Used to provide a cost accounting system to satisfy legal and stewardship require- ments connected with handling public funds. Information includes balance sheet accounts, revenue accounts, and expenditure accounts. B. Retention: 5 ye…

12-504.16. Fixed Assets. A. Description: Provides an inventory of fixed assets (office equipment, furniture, motor vehicles, weapons, radios, computers, etc.) for each department. Information includes department name, item description, account number, invoice number, vendor numbe…

12-504.17. Grant Files. A. Description: Background application information and action taken on federal and state grants awarded to the County. Information includes grant number, date, amount, Federal or State grant, filing guidelines, grant application, contracts, correspondence,…

12-504.18. Journal Entries. A. Description: Various types of journal entries created by the finance department, used to review and adjust various accounts before transferring information to the General Ledger. Information includes name of department, account number, description, …

12-504.19. Balance Sheets. A. Description: Monthly summary of accounting data, assets, liabilities, and net worth. Informa- tion includes account number, assets, reserve and fund balances, liabilities, totals, and net worth. B. Retention: 1 year, then destroy. HISTORY: Added by S…

12-504.2. General Ledgers. A. Description: One or more series of financial ledgers providing final year-to-date summary accounting data and a permanent audit trail for all fiscal receipt and disbursement transactions affecting any and all county funds and accounts, including rece…

12-504.20. Trial Balances. A. Description: Summary information of receipts and expenditures from various accounts used in balancing the General Ledger. Information includes date, account number, name, month to date balance, and year to date balance. For computer generated ledgers…

12-504.21. Landfill Billing Invoices and Weight Tickets. A. Description: Used to bill for services at the county landfill. Information includes invoice number, date, description, weight, and total amount due. B. Retention: 3 years, then destroy. HISTORY: Added by State Register V…

12-504.3. 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…

12-504.4. Payroll Register. A. Description: Documents wages paid to county employees for services rendered. Information includes name of employee, social security number, date of check, hourly or salaried amount, overtime, number of hours worked, volunteered and other deductions.…

12-504.5. Payroll Check Registers. A. Description: Check registers summarizing the information on payroll checks issued. Used for balancing accounts, internal fiscal control, and external audits. Information includes employee name, social security number, amount of check, state a…

12-504.6. South Carolina Retirement System Quarterly Report. A. Description: Quarterly report of contributions made by county employees to the South Carolina Retirement System. Information includes employer’s name, address, date of quarter, employee’s name, active member register…

12-504.7. Deduction Registers. A. Description: Summarizations of information on deductions from payroll checks. Used for balancing accounts, internal fiscal control, and external audits. Information includes employee name, social security number, state and federal income tax dedu…

12-504.8. Account Payable Check Registers. A. Description: Documents check payments to vendors/contractors for services/materials sold to the county. Information includes date, vendor number, purchase order number and date, account number, amount, date of invoice, transaction dat…

12-504.9. Banking Records. A. Description: Cancelled checks and deposit slips written by the county along with the statements issued by the bank. Information includes checks: date, to whom paid, amount, check number, signature of finance officer; bank statements: list of checks f…

12-505.1. Requisitions. A. Description: Request forms from the various county offices and departments which describe goods or services to be ordered by the purchasing department. Information includes number, department, delivery location, date, date required, item number, quantit…

12-505.2. Purchase Orders. A. Description: Office copies of purchase orders for goods and services paid for by the county, or for goods and services yet to be delivered to the county. Information includes vendor number, project number, date of purchase order, department, vendor n…

12-505.3. Paid Invoices. A. Description: Filed copies of invoices submitted by various vendors supplying goods and services to the county. These invoices are filed together with copies of the county checks and/or claim forms containing descriptions of the items purchased. Informa…

12-505.4. Bids. A. Description: Record of each bid submitted by vendors selling goods and/or services to the county. Information includes request for quotation, bid spread sheet and bid award letter. B. Retention: 3 years, then destroy. HISTORY: Added by State Register Volume 16,…

12-505.5. Vendor Files. A. Description: Listing of vendors with whom the county currently conducts business. Information includes vendor’s name, number, address and federal identification number. B. Retention: Until superseded, then destroy. HISTORY: Added by State Register Volum…

12-505.6. Contracts. A. Description: Contracts made between the county and another party. Information includes date, type of contract, explanation of agreement, signature of parties, and notarization. B. Retention: 3 years after contract expires, then destroy. HISTORY: Added by S…

12-506.1. Application File (Not Hired). A. Description: Application forms submitted by persons applying for jobs with the county who were not hired. Information includes name, address, education and work experience. B. Retention: 2 years from the date of rejection, then destroy. …

12-506.10. Log and Summary of Occupational Illnesses and Injuries. A. Description: Record required by the Occupational Safety and Health Act of 1970, used to record pertinent information concerning work-related deaths, injuries, and illness. Information includes annual average em…

12-506.11. Workman’s Compensation Records. A. Description: Case files containing records and reports generated as a result of employment related accidents involving county employees. Information includes date, employee name, address, claim number, description of injury and accide…

12-506.12. Grievance Hearing Files. A. Description: Materials relating to the reviewing, hearing and disposing of employee grievances and appeals of adverse personnel actions and disciplinary measures. Information includes letters of appeal, documentation from department heads, c…

12-506.2. Employment Files. A. Description: Forms and materials relating to individuals employed with the county. Files include salary information, attendance and leave records, workmen’s compensation reports, performance evaluations, and complete employment history. B. Retention…

12-506.3. Time Cards. A. Description: Record of hours worked by county employees. Information includes employee name, date, and hours worked. B. Retention: 2 years, then destroy. HISTORY: Added by State Register Volume 16, Issue No. 6, eff June 26, 1992.

12-506.4. Time Sheets. A. Description: Verification of the number of hours worked by each employee. Information includes employee’s name, employee number, hourly wage, days and hours worked and department head approval. B. Retention: 3 years, then destroy. HISTORY: Added by State…

12-506.5. State and Local Government Information Reports (EEO-4). 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…

12-506.6. Earnings Record. A. Description: Summarized list of earnings for each county employee. Information includes social security number, name, gross pay, net pay, federal taxes, state taxes, local taxes, FICA, and retirement deductions. B. Retention: 3 years, then destroy. H…

12-506.7. Deduction Registers. A. Description: Summarizations of information on deductions from payroll checks. Used for balancing accounts, internal fiscal control, and external audits. Information includes employee name, social security number, year to date tax deductions. B. R…

12-506.8. Leave Records. A. Description: Record of leave balances for each employee. Information includes name, social security number, leave accrued, leave used, and balances. B. Retention: 3 years, then destroy. HISTORY: Added by State Register Volume 26, Issue No. 4, eff April…

12-506.9. Employee Insurance Files. A. Description: Record of insurance coverage selected by employees of the county. Information includes Certificate of Election, Notice of Election Form, Rejection Notice, and coverage termination form. B. Retention: 3 years after inactive, then…

12-507.1. Auditor’s Tax Duplicates. A. Description: Detailed schedule and assessment of all taxable property in the county. Informa- tion includes name and address of taxpayer, number and value of all types of taxable personal property, number and value of acres and buildings in …

12-507.10. Abstract of Additionals. A. Description: Auditor’s copies of the abstracts which are forwarded to the Comptroller General each year. These abstracts contain summary totals of additional taxes assessed and paid in the county. B. Retention: 3 years, then destroy. HISTORY…

12-507.11. Abstracts of Abatements. A. Description: Auditor’s copies of the abstracts which are forwarded to the Comptroller General each year. These abstracts contain summary totals of abatements granted to taxpayers in the county. B. Retention: 3 years, then destroy. HISTORY: A…

12-507.12. Abstracts of Penalties. A. Description: Auditor’s copies of the abstracts which are forwarded to the Comptroller General each year. These abstracts contain summary totals of penalties imposed upon delinquent taxpayers in the county. B. Retention: 3 years, then destroy.…

12-507.13. Homestead Exemption Applications. A. Description: Copies of applications filed by persons who have been residents of the state for at least one year, are sixty-five years of age and over, or are totally and permanently disabled, or are legally blind who are seeking hom…

12-507.14. Abatements. A. Description: Record of abatements granted to taxpayers in the county. Information includes a detailed assessment of taxes on an individual’s property, both real and personal. B. Retention: (1) Abatements for Manufacturing Plants: Permanent. Microfilm opt…

12-507.15. Abstracts of Annual Settlements. A. Description: Auditor’s copies of the abstracts which are forwarded to the Comptroller General each year. The abstracts summarize the annual settlements of the Auditor’s and Treasurer’s records. B. Retention: 3 years, then destroy. HI…

12-507.16. Affidavit and Notification of Sales of Motor Vehicles. A. Description: Auditor’s copy of the form supplied by automobile dealerships documenting sale of motor vehicles. Information includes date, amount of purchase, name of dealership, make of car, and name of buyer. B…