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