Expenditure Transparency


Expenditure 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 Five 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 Five will be posted. The information will be accumulated and maintained for five years.
All expenditures are paid using an accounting system with a 15 digit account structure. An example of this account structure is 100-112-410-002-000. 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 more in-depth explanation please visit the South Carolina Department of Educational Financial Accounting Handbook at: https://docs.google.com/document/d/1UUrGmN4CBXOLIsrJ6SpYK4HghILgxJV3axz3hnk5PbM/edit
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
100 Instruction
200 Support Services
300      Community Services
400 Other Charges
500 Debt Service
100 Salaries
200 Benefits
300 Purchased Services
400 Supplies and Materials
500       Capital Outlay
600 Other Objects
700 Transfers
001                            CF Reames Center
002 TL Hanna High School
003 Westside High School
023                                     Adult Education Center
024 Anderson Five Charter School
031                                   Anderson Institute of Technology
020 Glenview Middle School
005 McCants Middle School
006  Robert Anderson Middle School
021 Southwood Academy of the Arts
007 Centerville Elementary School
008 McLees Elementary School
009 Concord Elementary School
010 New Prospect Elementary School
011 Homeland Park Primary School (Grades K-2)
012 Nevitt Forest Elementary School
013 North Pointe Elementary School
014 Calhoun Academy of the Arts
015 South Fant Education Center
016 Varennes Elementary School (Grades 3-5)
017 Midway Elementary School 
018 West Market School of Early Education
019 Whitehall Elementary School


Accounts Payable Check Register  

Wells Fargo

 Bank of America

For questions, please contact Amy Heard (864) 260-5000 (10112).