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

008

Flat Rock Elementary

004

Starr-Iva Middle School

005

Crescent High School

006

District Office

000

District Wide-Transportation