ANDERSON SCHOOL DISTRICT FIVEExpenditure 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 additino, 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: 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 |
FUNCTIONS
| 100 | Instruction |
| 200 | Support Services |
| 300 | Community Services |
| 400 | Other Charges |
| 500 | Debt Service |
OBJECT OF EXPENDITURE
| 300 | Purchased Services |
| 400 | Supplies and Materials |
| 500 | Capital Outlay |
| 600 | Other Objects |
| 700 | Transfers |
LOCATIONS
| 001 | Anderson V Career Campus |
| 002 | TL Hanna High School, An International Baccalaureate World School |
| 003 | Westside High School, An Early College Academy |
| 004 | Lakeside Middle School of Inquiry & Innovation, A Stem School |
| 005 | McCants Middle School, An International Baccalaureate World Candidate School |
| 006 | Southwood Academy of the Arts |
| 007 | Centerville Academy of 21st Century Learning |
| 008 | McLees Academy of Leadership |
| 009 | Concord Elementary, An International Baccalaureate World School |
| 010 | New Prospect Stem Academy |
| 011 | Homeland Park Primary School (Grades K-2) |
| 012 | Nevitt Forest Community School of Innovation |
| 014 | Calhoun Academy of the Arts |
| 015 | South Fant School of Early Education |
| 016 | Varennes Academy of Communications & Technology (Grades 3-5) |
| 017 | Midway Elementary School of Science and Engineering |
| 018 | West Market School of Early Education |
| 019 | Whitehall Elementary, A Global Communication School |
Accounts Payable Check Register
Wells Fargo
Bank of America
For questions, please contact
Amy Heard (864) 260-5000 (10112).
