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Staff Members
Susan Flanagan, Director
Phone: 864-938-2047
Fax: 864-938-2282
susanflanagan@lcsd56g.com



Wanda Freeman, Financial Assistant
Phone: 864-938-2036
Fax: 864-938-2281
wandafreeman@lcsd56g.com


Jan Campbell, Payroll
Phone: 864-938-2032
Fax: 864-938-2280
jancampbell@lcsd56g.com


Flori Lawson, Accounts Payable
Phone: 864-938-2050
Fax: 864-833-0804
florencelawson@lcsd56g.com
SALES TAX INFORMATION
There is exempted from the measure of the tax levied, assessed, or payable, "The gross proceeds of the sale of textbooks used in elementary schools, high schools and institutions of higher learning."
The term "textbook" is construed to include only books purchased for and used in elementary schools, high schools and institutions of higher learning. Included within the definition of textbooks are school library books, encyclopedias and dictionaries. Also deemed textbooks when part of a prescribed course of study are workbooks, band and sheet music, plays, filmstrips, transparencies, motion picture films, audio tapes and records, recorded music and periodicals.
Examples of sales subject to the tax are magazine subscriptions, reader guides (this is in connection with magazine subscriptions), test sheets, answer sheets, evaluation criteria, games, albums, pupil cumulative records, guide pamphlets, yearbooks, award certificates, diplomas, writing materials, art supplies, drafting supplies, easels, projectors, projector lamps and bulbs, projection screens and equipment carts or tables, magboards, flannel boards, laboratory supplies and equipment, biological supplies incidental to classroom instruction, athletic equipment, shop supplies and equipment, record players, recorders, computer instructional equipment, manipulated devices, charts, maps(including globes), map stands, raw film, blank tapes, and any and all other items of tangible personal property used in the classroom or office which do not qualify as "textbooks" as hereinabove defined.
Shipping and handling, freight, etc. are considered taxable if shown on an invoice. Some vendors do include tax on freight and others do not. If it is not taxed we have to report this to the Department of Revenue.

FINANCIAL SERVICES

11 days ago

South Carolina law requires that school districts post expenditures of $100 or more as well as credit card statements each month. Laurens County School District 56s Vendor Payments and Credit Card statements are posted below to comply with Spending Transparency Act No. 23.

All expenditures are paid using an accounting system with a 15 digit account structure. An example of this account structure is 100-114-410-000-016. The first 3 digits in this account represent the Fund from which the money is being paid. The next three are the Function or purpose for which the funds are being used. The following set of 3 digits is the Object, service or commodity, being purchased. The next set of 3 digits is used for any special sorting or modification of the expenditure. The last set of 3 digits indicates the location of the expenditure. A brief explain of these codes are listed below.For a more in-depth explanation please visit the South Carolina Department of Education Financial Accounting Handbook and the South Carolina Department of Education Funding Manual at: http://ed.sc.gov/agency/Finance-and-Operations/Finance/old/finance/manuals/index.html.

FUND

100General Fund
200Special Revenue Fund
300Education Improvement Act Fund
400Debt Service Fund
500School Building Fund
600Food Service Fund
700Pupil Activity Fund
800LEA Optional Use for Additional Special Revenue
900SDE Designated Special Revenue Grants

FUNCTION

100Instruction
200Support Services
300Community Services
400Other Charges
500Debt Service

OBJECTS OF EXPENDITURES

300Purchased Service
400Supplies and Materials
500Capital Outlay
600Other Objects
700Transfers

LOCATIONS

000District-wide
016Clinton High School
017Clinton Middle School
019Clinton Elementary School
022Joanna-Woodson Elementary School
023Eastside Elementary School
025Alternative School
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