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The Official Web Site of the State of South Carolina

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. 

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 with any questions.

SC Annual Comprehensive Financial Report 2023 (PDF) - This is a link to the FY 2022 - 2023 ACFR.