Fiscal Year Ends June 30, 2025
Saving the files to your PC: To download the files, right-click on the link and choose "Save target as..." (Internet Explorer) or "Save link as..." (Google Chrome) and select a location for the file to be downloaded. Once the download is complete, the file can be opened from your PC at the location you specified.
Year-End Reporting Policies And Procedures Manual (Word)
AUC Substantially Complete Policy Revision - Effective June 1, 2024
CGO Accounting for Capital Projects - Reminders and Clarifications
Capitalization Policy for Audio Visual Systems - Effective March 24, 2026
Capital Asset Changes - Effective July 1, 2026
Appendix E, Reporting Package Changes, included in the above manual, provides information for current-year changes made to reporting packages.
| Forms | Description |
|---|---|
| 1.00 | GAAP Contact Form - Due 6-6-2025 (Workiva Only) |
| 2.00 | Master Reporting Package Checklist - Due 7-3-2025 (Workiva Only) |
| 2.01 | Subsequent Events Reporting Forms - DUE 11-14-2025 (Excel) |
| -- | Financial Statement Element Reporting Forms |
| 3.01 | Cash and Investments Reporting Forms - Due 7-18-2025 (Excel) |
| 3.02 | Tax Revenues Reporting Forms - Due 8-8-2025 (Workiva Only) |
| 3.03 | Grants & Contribution Revenues Reporting Form - Due 9-12-2025 - (Example blank package only, use the pre-populated package to be emailed to the GAAP contact (Excel) |
| 3.04 | Other Receivables Reporting Forms - Due 8-08-2025 |
| 3.05 | Unearned Revenue Reporting Forms - Due 8-15-2025 (Workiva Only) |
| 3.06 | Inventory Reporting Forms - Due 8-8-2025 (Workiva Only) |
| 3.07 | Prepaid Expenses Reporting Forms - Due 8-15-2025 (Workiva Only) |
| 3.08 | Capital Assets Reporting Forms - Due 9-12-2025 (Excel) |
| 3.09 | Lease Reporting Forms - Due 7-18-2025 (Agencies required to submit should be in possession of this reporting package. Please contact the ACFR inbox if you have questions.) acfr@cg.sc.gov |
| 3.10 | Loans Receivable Reporting Forms - Due 7-18-2025 (Workiva Only) |
| 3.11 | SBITA Reporting Forms - Due 7-18-2025 (Agencies required to submit should be in possession of this reporting package. Please contact the ACFR inbox if you have questions) acfr@cg.sc.gov |
| 3.12 | Accounts Payable Reporting Forms - Due 9-12-2025 (Workiva Only) |
| 3.13 | Litigation Reporting Forms - Due 7-25-2025 (Excel) |
| 3.14 | Disallowances and Penalties Reporting Forms - 7-18-2025 (Workiva Only) |
| 3.15 | Claims Reporting Forms - Due 8-01-2025 (Workiva Only) |
| 3.16 | Miscellaneous Loss Liabilities, Loss Contingencies, and Commitments Reporting Forms - Due 8-08-2025 (Workiva Only) |
| 3.17 | Not Currently In Use |
| 3.18 | Interfund Payables and Receivables Reporting Forms - Due 8-29-2025 (Workiva Only) |
| 3.19 | Not Currently In Use |
| 3.20 | Governmental Fund Classification Reporting Forms - Due 8-22-2025 (Workiva Only) |