Accounting Forms

• Fund Classification Changes Form - This form is used by state agencies to request a change to an existing fund in SCEIS that is currently validated for the agency.
• Fund Closure Request Form - This form is used by state agencies to request the closure of an existing fund in SCEIS that is currently validated for the agency.
• Fund Validation Request Form - This form is used by state agencies to request the use of an existing fund in SCEIS not currently authorized for that agency.
• Journal Entry Template
• New Fund Request Form - This form is used by state agencies to request a new fund in SCEIS.
• New General Ledger Account Request Form
• Primary Finance Contacts Form

Accounting Guidance

• Agency Accounting Checklist
• Federally Declared Disasters
• Federally Declared Disasters - Additional Steps for Agencies with Retention Legislation
• Fund Definitions
• Capital Projects Cash Management - Transfer Journal Entry Examples
  • This guide provides standard journal entry examples for agencies to transfer cash from source funds into Capital Project funds and down to the specific project WBS element. It includes scenarios for initial transfers, corrective WBS assignments, project close-outs (retaining cash in the CP fund), and returning cash to the original source fund.
    Recommended for: Agency accountants and fiscal staff handling capital project cash movements.
• Guidance on Indirect Cost Recovery and Proposal Submission in Accordance with state law
  • Statewide Cost Allocation Plan (SWCAP)
  • Journal Entry Examples
• Insurance Recoveries
• Low Value Asset Accounting
• Master Leases
• CGO Accounting Guidance for Master Leases
• Petty Cash
• Recovery Audits
• SCEIS Document Types
• Composite Reservoir Accounts Discontinuation - Effective July 1, 2026
• How to Simulate the Cash Impact of a Journal Entry Prior to Posting

Standards and Best Practices

• Clearing Funds 30240000 and HRPAY
• Clearing Outstanding Employee Travel Advances
• Clearing Undeposited Cash Balances
• How to Record Document Reversals Using SCEIS Transaction Code FB08
• How to Restart Document Workflow
• How to View and Delete Parked Documents in SCEIS
• Proper Documentation and Best Practices for Journal Entries
  • Update on Journal Entry Documentation and Guidance
• How to Run the Payment Errors Report
• How to Attach Supporting Documents to SCEIS Journal Entries
• Best Practices for Utilizing CGO Statewide Accounting Policies and Procedures
• State Agency Tips for Managing Uncollectible Accounts Receivable

Accounting Policies and Procedures 

• Journal Entry Policies
  • Cash Transfer Policy
  • Journal Entry Policy
  • Prior Period Adjustments Policy
• Purchasing Policies
  • Current Procurement Code Exemptions
  • Purchase Order Policy
• Closeout Policies
  • Fiscal Period Closeout Policy

Accounts Payable Policies and Procedures 

• Cross Reference Authority
• Disbursement Regulations
• Recipient Program Payee Policy - Effective 07/01/2024

General Ledger Guidance

• Expenditure General Ledger Account Definitions
• Major General Ledger Categories
• Revenue General Ledger Account Definitions
• Quick Links for Real Estate & IT General Ledger Accounts
  • IT General Ledger Accounts
  • Real Estate General Ledger Accounts
• Change Logs
  • June 2026 G/L Changes 
  • March 2026 G/L Changes
  • December 2025 G/L Changes
  • September 2025 G/L Changes
  • June 2025 G/L Changes

Statewide Accounting Presentations

• Finance Super User Group Meeting - April 21, 2026
• Budget Advisory Group Presentation - May 19, 2025

Year-End Guidance

Includes important reminders, deadlines, journal entry examples, reporting requirements, and key changes for the upcoming year-end close. We strongly encourage all agencies to review the materials as soon as possible and share them with your fiscal and accounting teams. As always, please reach out to the Accounting Team at CGO Statewide Accounting with any questions.

• Agency 10% General Fund Carryforward Guide
  • This guide outlines the policies, calculations, and year-end procedures for South Carolina state agencies carrying forward unspent General Fund appropriations into the next fiscal year.
• Cash by Fund Edit When Two Fiscal Years Are Open
• FY 2026 Year-End Memo - SCEIS State Agencies
• FY 2026 Year-End Memo - Colleges & Universities
• FY 2026 Year-End Memo - Financial Reporting (ACFR)
• FY 2026 Year-End Memo - State Treasurer's Office (STO)
• FY 2026 Year-End Calendar