SPENDING TRANSPARENCY
To comply with Section 1.43 of Part I.B of the Appropriations Act of 2009 (Act No. 23 or 2009), Abbeville County School District 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 will be posted on this site. In addition, a monthly posting of statements from all credit cards maintained by Abbeville County School District will be posted. The information will be accumulated and maintained for five years.
All expenditures are paid using an accounting system with a 16 digit account structure. An example of this account structure is 100-112-410-0000-04. 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 expenditure. The next four digits are the modifier. These allow for further details. Last is the location. A brief explanation of these codes is listed to the right. For an in-depth explanation, please visit the SC Department of Education Accounting Handbook.
FUND
100 General Fund
200 Special Revenue Fund
300 Education Improvement Fund
400 Debt Service Fund
500 School Building Fund
600 Food Service Fund
700 Pupil Activity Fund
800 LEA Optional Use for Add Special Rev
900 SDE Designated Special Rev Grants
FUNCTIONS
100 Instruction
200 Support Services
300 Community Services
400 Other Charges
500 Debt Service
OBJECTS OF EXPENDITURE
300 Purchased Services
400 Supplies and Materials
500 Capital Outlay
600 Other Objects
700 Transfers
LOCATIONS
01 District Office
03 Dixie High School
04 Cherokee Trail Elementary
06 Diamond Hill Elementary
08 Abbeville High School
09 Long Cane Primary
10 Westwood Elementary
12 Wright Middle School
14 John C. Calhoun Elementary
16 Abbeville County Career Center
22 Adult Education