MISCELLANEOUS
1. Petty Cash Fund
The approval of the State Auditor is required to establish a petty cash fund. If approval is received to establish a petty cash fund or to increase the amount of an existing fund, prepare an Appropriation Transfer (STARS Form 30) to transfer the appropriation to the proper area responsible for the fund. Use object code 2000 with a copy of the approval letter attached to the voucher. The disbursement voucher will be submitted using expenditure object code 2002 with a copy of the approval letter attached.
A petty cash fund is established to handle emergency purchases or purchases which must be paid for immediately. A petty cash fund should not be used when it is possible to arrange for the agency to be billed for the purchase and the item paid for through normal channels utilizing the Comptroller General and State Treasurer's established procedures. Agency employees should be encouraged to arrange for bills to be submitted to the agency for payment. Reimbursement to an agency employee for items purchased for agency use should be a rare occurrence. The petty cash fund may be used to purchase coffee and donuts for volunteer workers but not for state employees.
Vouchers submitted for reimbursement to a petty cash fund must show the appropriate expenditure object code and subfund code for each type of item purchased. Documentation such as sales tickets and/or paid invoices describing items purchased must be attached.
Provisions in the General Appropriation Act read as follows:
"That salaries paid to officers and employees of the State, including its several boards, commissions, and institutions shall be in full for all services rendered, and no perquisites of office or of employment shall be allowed in addition thereto, but such perquisites, commodities, services or other benefits shall be charged for at the prevailing local value and without the purpose or effect of increasing the compensation of said officer or employee."
The Appropriations Act provides:
"State agencies and institutions must be allowed to spend public funds on employee plaques, certificates and other events including, but not limited to, meals and similar types of recognition to reward innovations or improvements by individual employees or employee teams that enhance the quality of work or productivity or as a part of employee development programs of their agency or institution."
The exemptions are listed in the provisions which read:
"This shall not apply to the Governor's Mansion, nor for department-owned housing used for recruitment and training of Mental Health Professionals, nor to guards at any of the State's penal institutions and nurses and attendants at the Department of Mental Health and the Department of Disabilities and Special Needs, and registered nurses providing clinical care at the MUSC Medical Center, nor to the Superintendent and staff of John de la Howe School, nor to the cottage parents and staff of Wil Lou Gray Opportunity School, nor to full-time or part-time staff who work after regular working hours in the SLED Communications Center or Maintenance Area, nor to the Directors of John G. Richards Campus, Willow Lane Campus, and the Reception and Evaluation Center at the Department of Juvenile Justice, nor to the Residence Dormitory Director and the Assistant Residence Director at the Governor's School for Science and Mathematics. The Presidents of those State institutions of higher learning authorized to provide on-campus residential facilities for students may be permitted to occupy residences on the grounds of such institutions without charge.
Any state institution of higher learning may provide a housing allowance to the President in lieu of a residential facility, the amount to be approved by the Budget and Control Board.
That the following may be permitted to occupy residences owned by the respective Departments without charge: the Commissioner of the Department of Corrections, the State Commissioner of Mental Health, the Farm Director, Farm Managers, and Specialists employed at the Wateree River Correctional Institution, Walden Correctional Institution, MacDougall Youth Correctional Center, and Givens Youth Correctional Center; the S.C. State Commission of Forestry fire tower operators, forestry aides, and caretaker at central headquarters; the Department of Natural Resources Game Management Personnel, Fish Hatchery Superintendents, Lake Superintendent, and Fort Johnson Superintendent; the Department of Parks, Recreation and Tourism field personnel in the State Parks Division; the Agricultural Aide at the Department of Juvenile Justice Farm; Director of Wil Lou Gray Opportunity School; President of the School for the Deaf and Blind; house parents for the Commission for the Blind; S. C. Department of Health and Environmental Control personnelat the State Park Health Facility and Camp Burnt Gin; Assistant Director of Residence Life and a student counselor at Lander University; Clemson University's Head Football Coach; the Department of Disabilities and Special Needs physicians and other professionals at Whitten Center, Clemson University Off-Campus Agricultural Staff and Housing Area Coordinators; and University of South Carolina's Manager of Bell Camp Facility, Housing Maintenance Night Supervisors, Residence Life Directors, temporary and transition employees and emergency medical personnel. Except in the case of elected officials, the fair market rental value of any residence furnished to a State Employee shall be reported by the State Agency furnishing the residence to the Agency Head Salary Commission, and the Division of Budget and Analyses by October 1 of each fiscal year."
Section 20-1-1645 of the Code of Laws of South Carolina 1976 states:
"A state agency which places a child in a foster home may compensate a foster family, who has made its private residence available as a foster home, for the uninsured loss it incurs when its personal or real property is damaged, destroyed, or stolen by a child placed in its home, if the loss is found by the Commissioner of the placing state agency, or his designee, to have occurred, to have been caused solely or primarily by the acts of the child placed with the foster family, and if the acts of the foster family have not in any way caused or contributed to the loss. Compensation may not be in excess of the actual cost of repair or replacement of the damaged or destroyed property but in no case may compensation exceed $500 for each occurrence."
The Appropriations Act states:
"The Department of Juvenile Justice, Department of Corrections, Probation, Parole and Pardon Services, Department of Mental Health, Department of Disabilities and Special Needs, Continuum of Care, Department of Social Services and School for the Deaf and Blind may replace the personal property of an employee which has been damaged or destroyed by a client while in custody of the agency. The replacement of personal property may be made only if the loss has resulted from actions by the employee deemed to be appropriate and in the line of duty by the agency head and if the damaged or destroyed item is found by the agency head to be reasonable in value, and necessary for the employee to carry out the functions and duties of his employment. Replacement of damaged or destroyed items shall not exceed $250 per item, per incident. Each agency must have guidelines to insure the reasonableness of the replacement payments."
A general provision in the General Appropriation Act reads as follows:
"Notwithstanding any other provision of law, the State Treasurer may enter into contracts whereby the agency or institution may accept credit cards as payment for goods or services provided."
The penalties for failure to comply with recommendations contained in the State Auditor's Management letters are outlined in the Code of Laws of South Carolina 1976, 11-9-100.
"Notwithstanding any other provision of law, the State Budget and Control Board shall withhold a portion of the funds appropriated to any state agency which fails to satisfactorily correct material weaknesses in its internal accounting system as cited in a management letter issued by the State Auditor or which fails to immediately take sufficient action to prevent recurrence of any cited violation of state laws or regulations. This section shall be effective for any management letters on which the State Auditor's final release of the report takes place subsequent to January 1, 1981, regardless of the date of preparation of the letter or the period covered by it. The Board shall review each management letter or citation of a violation of a state law, rule or regulation one year after receipt by the agency and shall withhold any funds or a portion thereof appropriated to the agency, including but not limited to the agency head salary, to insure that satisfactory changes are implemented. The Board may waive such requirements on a recommendation-by-recommendation basis. As used in this section "agency" means any state department, board, commission or institution."
The General Appropriations Act provides the following:
"Agency Heads and Deputy Commissioners or Deputy Directors designated by Agency Heads may receive reimbursement for business expenses while performing their official duties, provided that receipts are presented when seeking reimbursement and justification is submitted to document the time, place, and purpose of the expense as well as the names of the individual involved. The Budget and Control Board shall promulgate regulations governing these expenses."
The Budget and Control Board has approved the following guidelines for reimbursement:
Amounts and descriptions (i.e. lunch, dinner, etc.) of each separate expenditure must be provided.
The time and place of each expenditure must be provided.
The business purpose of each activity, including a description of any business benefit derived or expected and the nature of any business discussions must be described.
The business relationship of other individuals must be established by providing names, title, occupations, or other pertinent information sufficient to establish the relationship.
No expenses shall be allowed for other state employees, board members, or legislative officials.
The General Appropriations Act states:
"State agencies and institutions are prohibited from paying or reimbursing professional dues payments for individuals to the American Bar Association."
Membership in an organization must relate specifically to the job or function of the agency. Individual memberships are allowed only when the organization does not permit agency memberships or it is less costly to the State to have an individual membership. No payment will be allowed for professional licenses or dues required by state regulatory agencies.
The Division Director must be in a position to demonstrate how this membership benefits his division and the State of South Carolina.
No state funds may be used to sponsor or defray the cost of any function by a state agency or institution at a club or organization which does not admit as members persons of all races, religions, colors, sexes, or national origins.
No state officer or employee may be reimbursed from public funds for expenses incurred at any club or establishment which does not admit as members persons of all races, religions, colors, sexes, or national origin.
The General Appropriations Act provides for the fiscal year closing as follows:
"Unless specifically authorized herein, the appropriations provided in Part I of this Act as ordinary expenses of the State Government shall lapse on July 31, 1999. State agencies are required to submit all current fiscal year input documents to the Comptroller General's Office by July 20, 1999. Appropriations for Permanent Improvements, now outstanding or hereafter provided, shall lapse at the end of the second fiscal year in which such appropriations were provided, unless definite commitments shall have been made, with the approval of the State Budget and Control Board and Joint Bond Review Committee, toward the accomplishment of the purposes for which the appropriations were provided. Appropriations for other specific purposes aside from ordinary operating expenses, now outstanding or hereafter provided, shall lapse at the end of the second fiscal year in which such appropriations were provided, unless definite commitments shall have been made, with the approval of the State Budget and Control Board, toward the accomplishment of the purposes for which the appropriations were provided."
Vouchers received by the Central State Audit Division of the Comptroller General's Office, which are correct, should be processed within four full working days after receipt. Under normal circumstances, the agency should receive a check within five workdays from the time the vouchers are received in the Comptroller General's Office. During certain times of the year, due to an exceptionally large number of vouchers being submitted by all agencies, this schedule cannot be achieved. Vouchers will be processed as expeditiously as possible after receipt in the Comptroller General's Office.
The Code of Laws of South Carolina 1976, Section 11-35-45, contains the following legal requirement related to payment for goods and services which will become effective on January 1, 1983:
"Beginning January 1, 1983, all vouchers for payment of purchases of goods or services shall be delivered to the Comptroller General's Office within thirty (30) workdays from receipt of the goods or services, whichever is received later by the agency. After the thirtieth workday the Comptroller General shall levy an amount not to exceed 6.25 percent per annum from the funds available to the agency, such amount to be applied to the unpaid balance to be remitted to the vendor."
Inquiries concerning whether or not a payment can be made from a proper documentation and certification requirement should be directed to the Central State Audit Division.
Inquiries concerning the status of a voucher within the Comptroller General's workflow should be directed to the Central State Audit Division.
Fiscal Month
The appropriate two-digit code for the fiscal month in which the transaction should be processed and posted must be indicated on the STARS Input Documents.
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Fiscal Month |
Fiscal Month |
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Code |
Month |
Code |
Month |
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01 |
July |
07 |
January |
Transaction Code
Specific transaction codes have been established to record specific accounting events. Refer to STARS Agency User's Manual:
| Classification Structure Section |
Illustrates |
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Accounting transaction and the related transaction code. |
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Impact on General Ledger. |
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Transaction Codes - Special Requirements |
Other requirements when using specific transaction codes. |
Agency
The appropriate three-digit agency code as listed in STARS Agency User's Manual Classification Structure Section, Sub - Section Organizational Components and Agency Titles and Codes must be entered on all input documents.
Subfund Detail Code
The appropriate four-digit subfund detail code assigned to the agency must be shown on the input document for each transaction. (See STARS Agency User's Manual Classification Structure Section, Sub - Section Fund Component. )
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Subfund Detail |
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Code |
Fund |
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1001 |
General Fund |
Project and Phase Code
Refer to STARS Agency User's Manual, Classification Structure Section, Sub - Section Project Component.
The project and phase codes must be requested from the Comptroller General by the agency and when assigned, entered in the STARS tables.
Object Code
The revenue and expenditure object codes required on the STARS Input Documents are basically the same as the budget object codes used in the preparation of the budget. The purpose of the revenue object code is to classify revenue as to nature and source activity and the expenditure object code is to classify expenditures according to types of items purchased or services obtained.
Refer to STARS Agency User's Manual Definition of Codes Section, Sub - Section Revenue Object Codes for explanation of object code structure and Classification Structure Section, Sub - Section Revenue Object Codes and Titles for revenue object codes.
Refer to STARS Agency User's Manual Definition of Codes Section, Sub - Section Expenditure Object Codes for explanations of object code structure and Classification Structure Section, Sub Section Expenditure Minor Object Codes and Titles for expenditure object codes. If an item is budgeted and appropriated under an object code of 6100, any valid expenditure object code can be processed against that appropriation.
County, City, and District Codes
The County four-digit code and name must be entered in the appropriate space on all disbursement vouchers which show the payee as the Treasurer of the County. See STARS Agency User's Manual, Classification Structure Section, Sub Section County Codes and Names for list of County Codes.
The City four-digit code and name must be entered in the appropriate space on all vouchers payable to the City Treasurer. See STARS Agency User's Manual, Classification Structure Section, Sub Section City Codes and Names for list of City Codes.
The District four-digit code and name must be entered in the appropriate space on all vouchers payable to the District or District Treasurers listed in STARS Agency User's Manual, Classification Structure Section, Sub Section District Codes and Names.
| General: | A STARS Input Form Return Slip (STARS Form 200) will be attached to each voucher returned to the agency. The reason(s) for return of the voucher will be indicated on the Form 200. When the voucher is corrected and returned to the Central State Audit Division of the Comptroller General's Office, the Form 200 should remain with the voucher. The Transmittal Control (Form 100) should be marked "Returns" and those vouchers will receive priority in processing. |
| Amounts: | The amount of the voucher listed in the upper right side of the voucher will not be changed by the Comptroller General's Office. If incorrect, the voucher will be returned. If the Amount listed for each individual charge is entered incorrectly or if the column is totaled incorrectly by the agency, the voucher will not be changed by the Comptroller General's Office without the permission of the agency submitting the voucher. The name of the individual authorizing the change will be placed on the voucher. |
| Transaction and Object Codes: |
The Transaction and Object Codes and definitions should be adhered to by the agencies. If the Transaction or Object Code does not seem to apply, the voucher will be returned for additional explanation. The item purchased should be classified under the appropriate Object Code and entered on the face of the voucher. If the Object Code appears to be incorrect, the correct code will be shown; if the subsistence maximums are exceeded, the problem will be identified on an attachment, etc. |
| Documentation: | Vouchers submitted to this office for payment should have sufficient documents attached to verify the charges shown. If there are any discrepancies between the attached documentation and the charges shown on the voucher, the voucher will be returned to the agency for clarification. The original invoice (not a photocopy or faxed invoice) should be attached to the voucher when it is submitted to the Comptroller General's Office for payment. Vouchers submitted for travel and subsistence expenditures should have receipts attached to substantiate reimbursement requests. Meal and taxi fares are excluded from this requirement. Receipts for lodging and parking must be attached to the voucher when reimbursement is requested by State employee, legislators, board, commission or committee members. |
| Gasoline Payments for Vehicles: |
Tickets received from the gasoline company from which the purchase was made should be attached to the voucher when it is submitted for payment. Each ticket should be signed and the license tag should indicate it is a state-owned vehicle. If the tickets are not signed, the voucher will be returned with a request for an explanation and/or a certification that the vehicles are state-owned. |
| Registration Fees: | Receipts for registration fees must be attached to the voucher submitted for reimbursement. The registration fees should not contain charges for meals. If such charges are included, the employee should deduct the State's allowed cost of the meal from the pre-payment of the registration fee and show that amount as subsistence. |
| Payee: | The payee shown on the face of the voucher will be compared with the payee shown on the supporting documentation. If the payees are different, the voucher will be returned to the submitting agency for clarification. When a Travel Support Document (STARS Form 62) is attached to Contingent Disbursement Voucher (STARS Form 60), the Payee Name and Social Security Number must be exactly the same on both forms. If there are differences, the voucher will be returned. The supporting documentation must have the original signature of the payee being reimbursed. |
The Space limitations for the three lines assigned to designate the payee on Contingent Disbursement and Inter-departmental Transfers are as follows:
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First Line |
26 Spaces |
The abbreviations in this subsection should be used in the payee space for a payment to a Clerk of Court.
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Clerk of Ct Abbeville Co |
Clerk of Ct Greenwood Co |
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Clerk of Court Aiken Co |
Clerk of Court Hampton Co |
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Clerk of Ct Allendale Co |
Clerk of Court Horry Co |
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Clerk of Court Anderson Co |
Clerk of Court Jasper Co |
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Clerk of Court Bamberg Co |
Clerk of Court Kershaw Co |
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Clerk of Court Barnwell Co |
Clerk of Court Lancaster Co |
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Clerk of Court Beaufort Co |
Clerk of Court Laurens Co |
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Clerk of Court Berkeley Co |
Clerk of Court Lee Co |
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Clerk of Court Calhoun Co |
Clerk of Ct Lexington Co |
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Clerk of Ct Charleston Co |
Clerk of Ct McCormick Co |
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Clerk of Court Cherokee Co |
Clerk of Court Marion Co |
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Clerk of Court Chester Co |
Clerk of Court Marlboro Co |
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Clk of Ct Chesterfield Co |
Clerk of Court Newberry Co |
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Clerk of Ct Clarendon Co |
Clerk of Court Oconee Co |
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Clerk of Court Colleton Co |
Clerk of Ct Orangeburg Co |
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Clerk of Ct Darlington Co |
Clerk of Court Pickens Co |
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Clerk of Court Dillon Co |
Clerk of Court Richland Co |
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Clerk of Ct Dorchester Co |
Clerk of Court Saluda Co |
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Clerk of Ct Edgefield Co |
Clerk of Court Spartanburg Co |
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Clerk of Ct Fairfield Co |
Clerk of Court Sumter Co |
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Clerk of Court Florence Co |
Clerk of Court Union Co |
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Clerk of Ct Georgetown Co |
Clk of Ct Williamsburg Co |
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Clerk of Ct Greenville Co |
Clerk of Court York Co |
The abbreviations in this subsection should be used in the payee space to indicate the state.
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Alabama |
AL |
Montana |
MT |
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Alaska |
AK |
Nebraska |
NE |
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Arizona |
AZ |
Nevada |
NV |
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Arkansas |
AR |
New Hampshire |
NH |
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California |
CA |
New Jersey |
NJ |
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Connecticut |
CT |
New York |
NY |
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Colorado |
CO |
New Mexico |
NM |
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Delaware |
DE |
North Carolina |
NC |
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Florida |
FL |
North Dakota |
ND |
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Georgia |
GA |
Ohio |
OH |
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Hawaii |
HI |
Oklahoma |
OK |
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Idaho |
ID |
Oregon |
OR |
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Illinois |
IL |
Pennsylvania |
PA |
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Indiana |
IN |
Rhode Island |
RI |
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Iowa |
IA |
South Carolina |
SC |
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Kansas |
KS |
South Dakota |
SD |
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Kentucky |
KY |
Tennessee |
TN |
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Louisiana |
LA |
Texas |
TX |
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Maine |
ME |
Utah |
UT |
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Maryland |
MD |
Vermont |
VT |
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Massachusetts |
MA |
Virginia |
VA |
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Michigan |
MI |
Washington |
WA |
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Minnesota |
MN |
West Virginia |
WV |
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Mississippi |
MS |
Wisconsin |
WI |
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Missouri |
MO |
Wyoming |
WY |
The abbreviations in this subsection should be used in the payee space when appropriate:
(Use When Required, Due to Space)
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Beach |
Bch. |
Island |
Isl. |
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(Use Second Line Payee Space)
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Apartment |
Apt. |
Rural Route |
R. Rt. |
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Avenue |
Ave. |
Star Route |
Star Rt. |
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Boulevard |
Blvd. |
Street |
St. |
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Circle |
Cir. |
Terrace |
Ter. |
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Court |
Ct. |
Company |
Co. |
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Drive |
Dr. |
Corporation |
Corp. |
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Fort |
Ft. |
Manufacturer |
Mfg. |
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Highway |
Hwy. |
Mountain |
Mtn. |
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Lane |
Ln. |
Saint |
St. |
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Mount |
Mt. |
North |
N. (When a direction) |
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Park |
Pk. |
South |
S. (When a direction) |
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Post Office Box |
P. O. Box |
East |
E. (When a direction) |
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Road |
Rd. |
West |
W. (When a direction) |
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Route |
Rt. |
Incorporation |
Inc. |
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Rural Free Delivery |
RFD |
(Use On First Line Payee Space)
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Company |
Co. |
Agency: Any agency, commission, department, committee, board, institution or other organization of the State of South Carolina operating from appropriated, federal or other funds.
Agency Director: The officially designated individual who directs the daily operations of any agency, commission, department, board, institution or other organization of the State of South Carolina.
In-State: Within the borders of South Carolina.
Out-of-State: Any of the remaining forty-nine (49) states, the District of Columbia, Canada or Puerto Rico.
Foreign Travel: Any destination other than the United States, Canada, Puerto Rico.
Official Headquarters: Official location where an employee is employed. The location where an agency furnishes an employee a place to work (desk, chair, equipment, etc.).
Public Transportation: Commercial scheduled airline, train, bus, or taxi.
For the purpose of brevity, a State Employee is considered to be: any elected, appointed, classified, or unclassified employee or a member of any board, committee or commission (either permanent or temporary).
State Funds: Any funds deposited with the State Treasurer, regardless of their source of origination. Appropriated, Federal, earned funds, contributions or other funds are all considered state funds.
Travel: All activities involving expenses for transportation, lodging, meals, registration fees or miscellaneous expenses which are authorized to be paid from state funds.
Travel Status: Travel away from an employer's official headquarters.
Privately Owned Vehicles: An employee's car, truck, van or other four wheeled motor vehicle.
The Appropriations Act provides:
"That the Comptroller General may approve warrants for the payment of expenses for out-of-state promotional activities only when, in his opinion, such expenses are related to economic development in South Carolina."