This manual expresses the South Carolina State Department of Education's understanding of the new, computerized school administration system called OSIRIS and the policy regarding its use with the Student Accountability System (SAS). The SAS is a method used to obtain a cumulative headcount of students served in certain programs specified in the provisions of the Education Improvement Act (EIA). The headcount in turn is used to calculate school district funding. Definitions and abbreviations for technical language used in the instructions are given. Programs that report under SAS are the Basic Skills, Gifted and Talented, Advanced Placement, and Early Childhood programs. Instructions for ensuring proper preparation of OSIRIS, assigning EIA classification codes, and working with special conditions are given. The education department's Office of Finance requires a 45-day, 135-day, and summer school cumulative report as well as submission of floppy disks. Who is counted in funding, how funding is calculated, and the district payment process are outlined. The principal's and superintendent's responsibilities, instructions for back-up and support documentation, and audit requirements are included. (EJS)