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 12-902.3 - Audit Reports
Universal Citation: SC Code Regs 12-902.3
Current through Register Vol. 48, No. 3, March 22, 2024
A. Description: Printed reports documenting the annual audit of school district funds. These reports, prepared by an outside accounting firm, are categorized by the various school district offices and further classified by accounts to which they relate. This series also includes semiannual and special audits. Information includes balance sheet, summary of revenue and expenditures, cash balances, and statement of account by type.
B. Retention: Permanent. Microfilm optional.
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