To comply with Section 1.43 of Part I.B of the Appropriations Act of 2009 (Act No. 23 of 2009), Anderson School District Three is posting monthly non-salary expenditures. Act No. 23 is also referred to as School District Expenditure Transparency. A monthly online posting of all non-salary expenditures over one hundred dollars will be posted on this site. In addition, a monthly posting of statements from all credit cards maintained by Anderson School District Three will be posted. The information will be accumulated and maintained for five years.

All expenditures are paid using an accounting system with a 14 digit account structure. An example of this account structure is 100-112-410-00-002. The first three digits in this account represent the Fund from which the money is being paid. The next three are the Function or purpose for which the funds are being used. The following set of three digits is the Object, Service or Commodity, being purchased. The next set of three digits indicates the location of the expenditure. A brief explanation of these codes is listed below.For a more in-depth explanation please visit the South Carolina Department of Educational Financial Accounting Handbook at http://ed.sc.gov/agency/Finance-and-Operations/Finance/old/finance/manuals/index.html.

100General Fund
200Special Revenue Fund
300Education Improvement Act Fund
400Debt Service Fund
500School Building Fund
600Food Service Fund
700Pupil Activity Fund
800LEA Optional Use for Additional Special Revenue
900SDE Designated Special Revenue Grants
200Support Services
300Community Services
400Other Charges
500Debt Service
Objects of Expenditure
300Purchased Services
400Supplies and Materials
500Capital Outlay
600Other Objects
002Iva Elementary School
003Starr Elementary School
008Flat Rock Elementary School
004Starr-Iva Middle School
005Crescent High School
006District Office
000District Wide - Transportation