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.
New Fund Request Form - This form is used by state agencies to request a new fund in SCEIS.
New General Ledger Account Request Form
Accounting Guidance
Federally Declared Disasters
Federally Declared Disasters - Additional Steps for Agencies with Retention Legislation
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
Low Value Asset Accounting
Master Leases
CGO Accounting Guidance for Master Leases
Composite Reservoir Accounts Discontinuation - Effective July 1, 2026
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
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
Purchasing Policies
Closeout Policies
Accounts Payable Policies and Procedures
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
Change Logs
- March 2026 G/L Changes
- December 2025 G/L Changes
- September 2025 G/L Changes
- June 2025 G/L Changes
- March 2025 G/L Changes
Fiscal Compass
The Fiscal Compass is a practical quarterly newsletter from the South Carolina Comptroller General's Office, providing state agency accounting professionals with clear guidance, policy updates, best practices, and resources to support accurate, compliant, and transparent statewide financial management—new volumes are posted each quarter.
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.
Cash by Fund Edit When Two Fiscal Years Are Open (PDF)
FY 2026 Year-End Memo - SCEIS State Agencies
FY 2026 Year-End Memo - Colleges & Universities
FY 2026 Year-End Memo - Financial Reporting (ACFR)