S.C. Code Regs. 12-605.14. Daily Cash Books

A. Description: Daily records of receipts and disbursements of municipal funds. Information includes date, purpose, amount, date paid, date received, fund for which written. B. Retention: (1) When Corresponding General Ledgers are Missing: Permanent. Microfilm optional. (2) When Corresponding General Ledgers Exist: 3 years, then destroy.