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.FUND100
General Fund200 Special Revenue Fund300 Education Improvement Act Fund400 Debt Service Fund500 School Building Fund600 Food Service Fund700 Pupil Activity Fund800 LEA Optional Use for Additional Special Revenue900 SDE Designated Special Revenue GrantsFUNCTION100 Instruction200 Support Services300 Community Services400 Other Charges500 Debt ServiceOBJECTS OF EXPENDITURE300 Purchased Services400 Supplies and Materials500 Capital Outlay600 Other Objects700 TransfersLOCATIONS002 Iva Elementary School003 Starr Elementary School008 Flat Rock Elementary School004 Starr-Iva Middle School005 Crescent High School006 District Office000 District Wide - Transportation