South Carolina Code of Regulations
Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY
Article 9 - GENERAL RETENTION SCHEDULES FOR SCHOOL DISTRICTS
Subarticle 2 - FINANCE
Section 12-902.2 - Chart of Accounts
Universal Citation: SC Code Regs 12-902.2
Current through Register Vol. 48, No. 3, March 22, 2024
A. Description: Format created by the Department of Education and sent to the school district for the purpose of providing a cost accounting system to satisfy legal and stewardship requirements connected with handling public funds. Information includes balance sheet accounts, revenue accounts and expenditure accounts. This information is retained permanently in the Superintendent's Ledgers as accounting code data to access ledger information.
B. Retention: 5 years, then destroy.
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