State of South Carolina Annual Comprehensive Financial Report (ACFR)
For the Fiscal Year Ended June 30, 2025
Table of Contents
- Complete ACFR (PDF) This file contains all sections of the ACFR.
Introductory Section (Unaudited)
- Letter of Transmittal (PDF)
- Other Introductory Section Materials (PDF) This file includes the Certificate of Achievement, a list of principal State officials, and an organization chart for the State.
Financial Section
- Independent Auditor's Report (PDF)
- Management's Discussion and Analysis (PDF) This is a narrative introduction and overview designed to assist users in interpreting the basic financial statements.
- Basic Financial Statements (PDF)
- Required Supplementary Information Other Than Management's Discussion and Analysis Unaudited (PDF) This section includes a budgetary comparison schedule and other required schedules.
- Supplementary Information (PDF) Combining financial statements and schedules are included in this section.