S.C. Code Regs. 12-902.1. General Ledgers (Superintendent’s Ledgers)

A. Description: One or more series of computer and non-computer generated financial ledgers providing final year-to-date accounting summary and a permanent audit trail for all fiscal receipt and disbursement transactions affecting any and all school district funds and accounts, including receipts and expenditures from all revenue sources. Records covered under this schedule include annual accounting code and system table documentation required to access general ledger information. B. Retention: (1) Computer Generated Ledgers: Permanent. Microfilm. (2) Non-Computer Generated Ledgers: Permanent. Microfilm optional.