Transparency

  • 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.

    FUND
         
    100
      General Fund
    200
      Special Revenue Fund
    300
      Education Improvement Act Fund
    400
      Debt Service Fund
    500
      School Building Fund
    600
      Food Service Fund
    700
      Pupil Activity Fund
    800
      LEA Optional Use for Additional Special Revenue
    900
      SDE Designated Special Revenue Grants

       
    FUNCTION

       
    100
      Instruction
    200
      Support Services
    300
      Community Services
    400
      Other Charges
    500
      Debt Service

       
    OBJECTS OF EXPENDITURE

       
    300
      Purchased Services
    400
      Supplies and Materials
    500
      Capital Outlay
    600
      Other Objects
    700
      Transfers

       
    LOCATIONS

       
    002
      Iva Elementary School
    003
      Starr Elementary School
    008
      Flat Rock Elementary School
    004
      Starr-Iva Middle School
    005
      Crescent High School
    006
      District Office
    000
      District Wide - Transportation