Expenditure Transparency
ANDERSON SCHOOL DISTRICT FIVE
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
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 |
FUNCTIONS
100 | Instruction |
200 | Support Services |
300 | Community Services |
400 | Other Charges |
500 | Debt Service |
OBJECT OF EXPENDITURE
100 | Salaries |
200 | Benefits |
300 | Purchased Services |
400 | Supplies and Materials |
500 | Capital Outlay |
600 | Other Objects |
700 | Transfers |
LOCATIONS
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
2023
2022
2021
2020
Wells Fargo
2023
2022
2021
2020
Bank of America
2023
2022
2021
2020
For questions, please contact Amy Heard (864) 260-5000 (10112).