S.C. Code Regs. 12-904.4. Supplemental Audit Report—Employee

A. Description: Record of accrued employee gross salaries on each school district employee and is needed to show the amount of accrued salaries after the fiscal year has been completed. Information includes account numbers, date of report, date of transaction for accrual and total amount accrued. B. Retention: 3 years, then destroy.