Fiscal Year Ends June 30, 2026
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
Capital Asset Thresholds and Useful Lives
Appendix E, Reporting Package Changes, included in the above manual, provides information for current-year changes made to reporting packages.
| Forms | Reporting Package Description | Due Date | Date Available in Workiva |
|---|---|---|---|
1.00 | GAAP Contacts | June 5 | May 29 |
2.00 | Master Reporting Package Checklist | July 7 | June 25 |
2.01 | Subsequent Events | November 13 | October 30 |
3.01 | Cash and Investments | September 4 | August 14 |
3.02 | Tax Revenues | August 7 | July 10 |
3.03 | Grant & Contribution Revenues | September 11 | July 10 |
3.04 | Other Receivables | August 7 | July 24 |
3.05 | Unearned Revenue & Refundable Deposits | August 14 | July 10 |
3.06 | Inventory | August 7 | July 24 |
3.07 | Prepaid Expense | August 14 | July 10 |
3.08 | Capital Assets | September 11 | July 10 |
3.09 | Lease | July 17 | N/A see below* |
3.10 | Loan Receivables | July 31 | July 10 |
3.11 | SBITA | July 17 | N/A see below* |
3.12 | Accounts Payable | September 11 | July 10 |
3.13 | Litigation | July 24 | July 10 |
3.14 | Disallowances and Penalties | July 17 | July 10 |
3.15 | Claims | October 9 | July 10 |
3.16 | Miscellaneous Loss Liabilities, Loss Contingencies, and Commitments | August 7 | July 10 |
3.17 | Not Currently in Use |
|
|
3.18 | Interfund Payables & Receivables | August 28 | July 10 |
3.19 | Not Currently in Use |
|
|
3.20 | Governmental Fund Balance Classification | August 21 | August 7 |
*3.09 Lease and 3.11 SBITA Reporting Packages are not in Workiva. Agencies should submit the Excel reporting package and the PDF signature page to the ACFR@cg.sc.gov inbox. Agencies required to submit should be in possession of the reporting packages. Please email ACFR@cg.sc.gov if you have questions.