To comply with Section 1.43 of Part I.B of the Appropriations Act of 2009 (Act No. 23 or 2009), Abbeville County School District 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 will be posted on this site. In addition, a monthly posting of statements from all credit cards maintained by Abbeville County School District will be posted. The information will be accumulated and maintained for five years.

All expenditures are paid using an accounting system with a 16 digit account structure. An example of this account structure is 100-112-410-0000-04. 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 expenditure. The next four digits are the modifier. These allow for further details. Last is the location. A brief explanation of these codes is listed to the right. For an in-depth explanation, please visit the SC Department of Education Accounting Handbook.


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


  • 01 District Office
  • 03 Dixie High School
  • 04 Cherokee Trail Elementary
  • 06 Diamond Hill Elementary
  • 08 Abbeville High School
  • 09 Long Cane Primary
  • 10 Westwood Elementary
  • 12 Wright Middle School
  • 14 John C. Calhoun Elementary
  • 16 Abbeville County Career Center
  • 22 Adult Education