S.C. Code Regs. § § 12-902.16

Current through Register Vol. 48, No. 11, November 22, 2024

Section 12-902.16 - Banking Records

A. Description: Cancelled checks and deposit slips written by the school district along with the statements issued by the bank. Information includes checks: date, to whom paid, amount, check number, authorized signature of finance officer; bank statements: list of checks for one month period, dates, beginning balance, ending balance; and deposit slips: date, amounts of deposits, and total deposit.

B. Retention: 5 years, then destroy.

S.C. Code Regs. § 12-902.16

Added by State Register Volume 18, Issue No. 6, eff June 24, 1994.