S.C. Code Regs. 12-904.6. Supplemental Audit Report—Account

A. Description: This record is created by the school district payroll department to reflect accrued employee gross by account number and is needed to show the amount of accrued salaries after the fiscal year has been completed. Information includes account number, date of report, date of transaction for accrual and total amount accrued. B. Retention: 3 years, then destroy.