Agencies That Submit Year-End Reporting Packages
Fiscal Year Ends June 30, 2026
Saving the files to your PC: To download the files, right-click on a 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
- AV System Purchase Example
- 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.
Year-End 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 | *See table footnote |
| 3.10 | Loan Receivables | July 31 | July 10 |
| 3.11 | SBITA | July 17 | *See table footnote |
| 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.
Training Materials
Workiva Training
- Workiva training held on May 12, 2025 (full video)
- How to Attach Files in Workiva
- How to Complete the GAAP Contact Reporting Package in Workiva
- How to Export and Print Files from Workiva
- Common Input Errors in Workiva
- General Workiva FAQs
Reporting Package Training
- Accounts Payable Reporting Package Training June 16, 2026
- Capital Assets - Concepts and Policy Training June 24, 2026 (Part 1)
- Capital Assets - Reporting Package Training June 24, 2026 (Part 2)
- Cash and Investments Reporting Package Training June 22, 2026
- Grants and Contributions Revenue Reporting Package Training June 16, 2026
- Interfund Payables and Receivables Reporting Package Training June 16, 2026
- Litigation Reporting Package Training June 23, 2026
- Other Receivables Reporting Package Training June 23, 2026
- Unearned Revenue and Refundable Deposits Reporting Package Training June 29, 2026
- Prepaid Expenses Training Held on May 31, 2024
- PowerPoint Presentation from Prepaid Expenses Training Held on May 31,2024
- Accounts Payable Training Held on May 30, 2024
- Governmental Fund Balance Classification Training Held on June 11, 2025
- Governmental Fund Balance Classification Training Held on June 11, 2025 (PowerPoint Presentation)
Example Reporting Packages
Examples can be found in Workiva under the "Example Reporting Packages" folder.