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The Official Web Site of the State of South Carolina

Agencies That Submit Year-End Reporting Packages

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 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

The Appendix E, Summary of Revisions Since Last Year, included in the above manual provides information for current year changes.

Lease Register (Excel)

Amortization Table (Excel)

Training Materials

Year End Reporting packages
FormsDescription
1.00GAAP Contact Form - Due 6-6-2025 (Workiva Only)
2.00Master Reporting Package Checklist - Due 7-3-2025 (Workiva Only)
2.01Subsequent Events Reporting Forms - DUE 11-15-2024 (Excel)
--Financial Statement Element Reporting Forms
3.01Cash and Investments Reporting Forms - Due 7-19-2024 (Excel)
3.02Tax Revenues Reporting Forms - Due 8-8-2025 (Workiva Only)
3.03Grants & Contribution Revenues Reporting Form - Due 9-13-2024 - (Example blank package only, use the pre-populated package to be emailed to the GAAP contact (Excel)
3.04Other Receivables Reporting Forms - Due 8-09-2024 
3.05Unearned Revenue Reporting Forms - Due 8-15-2025 (Workiva Only)
3.06Inventory Reporting Forms - Due 8-8-2025 (Workiva Only)
3.07Prepaid Expenses Reporting Forms - Due 8-15-2025 (Workiva Only)
3.08Capital Assets Reporting Forms - Due 9-13-2024 (Excel)
3.09Lease Reporting Forms - Due 3-29-2024 AND 7-19-2024 (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
3.10Loans Receivable Reporting Forms - Due 7-18-2025 (Workiva Only)
3.11SBITA Reporting Forms - Due 3-29-2024 AND 7-19-2024 (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)
3.13Litigation Reporting Forms - Due 7-19-2024 (Excel)
3.14 Disallowances and Penalties Reporting Forms - 7-18-2025 (Workiva Only)
3.15Claims Reporting Forms - Due 8-01-2025 (Workiva Only)
3.16Miscellaneous Loss Liabilities, Loss Contingencies, and
Commitments Reporting Forms - Due 8-08-2025 (Workiva Only)
3.17Not Currently In Use
3.18Interfund Payables and Receivables Reporting Forms - Due 8-29-2025 (Workiva Only)
3.19Not Currently In Use
3.20Governmental Fund Classification Reporting Forms - Due 8-22-2025 (Workiva Only)