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The Official Web Site of the State of South Carolina

To help minimize the spread of COVID-19 and ensure the safety of our staff, other state agency personnel, and members of the public, our office is providing services by phone and email until further notice. (Office Contacts)

GAAP Reporting

Agencies that Submit Financial Statements - This section contains the policy manual, deposits and investments disclosure template, and checklist for agencies that submit audited financial statements, as well as the college and university reporting package.

Agencies that Submit Year-End Reporting Packages - This section contains the Reporting and Procedures Manual and all reporting forms including instructions and reviewer's checklists. 

Change of Agency GAAP Contact Person (PDF) - This is the form agencies need to use to report to us a change in their GAAP Contact Person. 

Comptroller General's GAAP Calendar (Excel) - This is a calendar of the due dates related to the preparation of year-end reporting forms or submission of audited financial statements. Please contact cafr@cg.sc.gov with any questions.

SC Comprehensive Annual Financial Report 2019 (PDF, 4 MB) - This is a link to the FY 2018 - 2019 CAFR.