Brenda Mattison
Finance Supervisor


2016-17 Reports
2015-16 Reports
2014-15 Reports
2013-14 Reports
2012-13 Reports
2011-12 Reports
To comply with Section 1.43 of Part I.B of the Appropriations Act of 2009 (Act No. 23 of 2009), Greenwood County School District 51 is posting monthly non-salary expenditures. Act No. 23 is also referred to as School District Expenditure Transparency. A monthly online posting of all non-salary expenditures over one hundred dollars will be posted on this site. In additino, a monthly posting of statements from all credit cards maintained by Greenwood School District 51 will be posted. The information will be accumulated and maintained for five years.
All expenditures are paid using an accounting system with a 15 digit account structure. An example of this account structure is 100-112-410-002-000. The first three 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 three digits is the Object. Service or Commodity, being purchased. The next set of three digits indicates the location of the expenditure. A brief explanation of these codes is listed below. For more in-depth explanation please visit the South Carolina Department of Educational Financial Accounting Handbook at:,index.html
100 General Fund
200 Special Revenue Fund
300                     Education Improvement Act Fund
400 Debt Service Fund
500 School Building Fund
600 Food Service Fund
700 Pupil Activity Fund
800 LEA Optional Use for Additional Special Revenue
900 SDE Designated Special Revenue Grants
100 Instruction
200 Support Services
300      Community Services
400 Other Charges
500 Debt Service
300 Purchased Services
400 Supplies and Materials
500       Capital Outlay
600 Other Objects
700 Transfers
000 Ware Shoals School District
020 Ware Shoals High School
022 Ware Shoals Primary School
024 Ware Shoals Middle School