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{"sheet":"Yearly Data","index":0,"n_rows":99,"n_cols":3,"rows_kept":99,"cut":false,"hidden":true,"merged":[]}
["Year",2019]
[]
[]
["The following information must be reviewed and updated as necessary anually:"]
[]
["AGCY  CODE","AGENCY NAME","FY Added"]
["A010","LEGISLATIVE DEPARTMENT - THE SENATE"]
["A050","LEGISLATIVE DEPARTMENT - HOUSE OF REPRESENTATIVES"]
["A150","LEGISLATIVE DEPARTMENT - CODIFICATION OF LAWS & LEGISLATIVE COUNCIL"]
["A170","LEGISLATIVE DEPARTMENT - LEGISLATIVE SERVICES AGENCY"]
["A200","LEGISLATIVE DEPARTMENT - LEGISLATIVE AUDIT COUNCIL"]
["A850","EDUCATION OVERSIGHT COMMITTEE"]
["B040","JUDICIAL DEPARTMENT"]
["C050","ADMINISTRATIVE LAW JUDGES"]
["D050","GOVERNOR'S OFFICE--EXECUTIVE CONTROL OF STATE"]
["D100","GOVERNOR'S OFFICE--STATE LAW ENFORCEMENT DIVISION"]
["D170","GOVERNOR'S OFFICE-- EXECUTIVE POLICY & PROGRAMS"]
["D200","GOVERNOR'S OFFICE--MANSION & GROUNDS"]
["D250","INSPECTOR GENERAL"]
["D500","DEPARTMENT OF ADMINSTRATION"]
["E040","LIEUTENANT GOVERNOR'S OFFICE"]
["E080","SECRETARY OF STATE'S OFFICE"]
["E120","COMPTROLLER GENERAL'S OFFICE\n"]
["E160","STATE TREASURER'S OFFICE                                                                       "]
["E190","RETIREMENT SYSTEM  INVESTMENT COMMISSION"]
["E200","ATTORNEY GENERAL'S OFFICE"]
["E210","PROSECUTION COORDINATION  COMMISSION"]
["E230","COMMISSION ON INDIGENT DEFENSE "]
["E240","ADJUTANT GENERAL'S OFFICE"]
["E280","ELECTION COMMISSION"]
["E500","REVENUE AND FISCAL AFFAIRS OFFICE"]
["E550","STATE FISCAL ACCOUNTABILITY AUTHORITY"]
["F030","BUDGET & CONTROL BOARD       \n    \n"]
["F270","STATE AUDITOR"]
["H030","COMMISSION ON HIGHER EDUCATION"]
["H060","HIGHER EDUCATION TUITION GRANTS COMMISSION"]
["H590","BOARD FOR TECHNICAL & COMPREHENSIVE EDUCATION"]
["H630","DEPARTMENT OF EDUCATION"]
["H670","EDUCATIONAL TELEVISION COMMISSION (ETV)"]
["H710","WIL LOU GRAY OPPORTUNITY SCHOOL"]
["H730","VOCATIONAL REHABILITATION"]
["H750","SCHOOL FOR THE DEAF AND BLIND"]
["H790","DEPARTMENT OF ARCHIVES AND HISTORY"]
["H870","STATE LIBRARY"]
["H910","ARTS COMMISSION"]
["H950","MUSEUM COMMISSION"]
["H960","CONFEDERATE RELIC ROOM AND MILITARY MUSEUM COMMISSION"]
["J020","DEPARTMENT OF HEALTH AND HUMAN SERVICES"]
["J040","DEPARTMENT OF HEALTH AND ENVIRONMENTAL CONTROL"]
["J120","DEPARTMENT OF MENTAL HEALTH"]
["J160","DEPARTMENT OF DISABILITIES AND SPECIAL NEEDS"]
["J200","DEPARTMENT OF ALCOHOL AND OTHER DRUG ABUSE SERVICES"]
["K050","DEPARTMENT OF PUBLIC SAFETY"]
["L040","DEPARTMENT OF SOCIAL SERVICES"]
["L060","DIVISION ON AGING",2019]
["L080","CHILDREN'S ADVOCACY",2019]
["L120","JOHN DE LA HOWE SCHOOL"]
["L240","COMMISSION FOR THE BLIND"]
["L360","HUMAN AFFAIRS COMMISSION"]
["L460","STATE COMMISSION FOR MINORITY AFFAIRS"]
["N040","DEPARTMENT OF CORRECTIONS"]
["N080","DEPARTMENT OF PROBATION, PAROLE AND PARDON"]
["N120","DEPARTMENT OF JUVENILE JUSTICE"]
["N200","LAW ENFORCEMENT TRAINING COUNCIL"]
["P120","FORESTRY COMMISSION"]
["P160","DEPARTMENT OF AGRICULTURE"]
["P240","DEPARTMENT OF NATURAL RESOURCES"]
["P260","SEA GRANT CONSORTIUM"]
["P280","DEPARTMENT OF PARKS, RECREATION AND TOURISM"]
["P320","DEPARTMENT OF COMMERCE"]
["P400","SOUTH CAROLINA CONSERVATION BANK"]
["P450","RURAL INFASTRUCTURE AUTHORITY"]
["R040","PUBLIC SERVICE COMMISSION"]
["R060","OFFICE OF REGULATORY STAFF"]
["R080","WORKER'S COMPENSATION COMMISSION"]
["R200","DEPARTMENT OF INSURANCE"]
["R230","BOARD OF FINANCIAL INSTITUTIONS"]
["R280","DEPARTMENT OF CONSUMER AFFAIRS"]
["R360","DEPARTMENT OF LABOR, LICENSING, AND REGULATION"]
["R400","DEPARTMENT OF MOTOR VEHICLES"]
["R440","DEPARTMENT OF REVENUE AND TAXATION"]
["R520","STATE ETHICS COMMISSION"]
["R600","DEPARTMENT OF EMPLOYMENT WORKFORCE"]
["S600","PROCUREMENT REVIEW PANEL"]
["U300","AERONAUTICS DIVISION"]
["X440","AID TO SUBDIVISIONS--DEPARTMENT OF REVENUE   (Note 2)"]
[]
[]
[]
[]
[]
[]
["3.01.1 Only"]
["3.01.2 Only"]
["3.01.3 Only"]
["3.01.1 & 3.01.2 Only"]
["3.01.1 & 3.01.3 Only"]
["3.01.2 & 3.01.3 Only"]
["3.01.1, 3.01.2 & 3.01.3"]

{"sheet":"Instructions","index":1,"n_rows":107,"n_cols":7,"rows_kept":107,"cut":false,"hidden":false,"merged":[[0,0,0,13],[1,0,1,13],[2,0,2,13]]}
["STATE OF SOUTH CAROLINA"]
["YEAR-END REPORTING PROCEDURES MANUAL"]
["SECTION 3.02, TAX REVENUES YEAR-END REPORTING PACKAGE"]
[]
[]
[null,"PURPOSE and OBJECTIVE:"]
[null,"Accurate reporting of tax revenues in accordance with GAAP require the reporting of tax receivables, "]
[null,"allowances for uncollectible taxes, and tax refunds payable.  To include accurate and complete information "]
[null,"in the State's financial statements the agency's are asked to provide information regarding these balances."]
[]
[null,"Please refer to the Reporting Procedures Manual for concepts and definitions relating to this section of"]
[null,"the reporting forms.  If questions arise please call the Comptroller General's Office Division of Financial"]
[null,"Reporting."]
[]
[null,"INSTRUCTIONS FOR COMPLETION OF FORMS:"]
[]
[null,"Signature Page"]
[null,"Select your agency from the drop down box on tab 3.02.1.  The selection will populate the agency code "]
[null,"and name to the appropriate places throughout the workbook."]
[null,"Please type the name of the preparer and reviewer, their titles, e-mail address', phone numbers and date "]
[null,"completed in the section below the agency code and agency name.  If there are more than one preparer"]
[null,"or reviewer, include each additional preparer or reviewer on the same line."]
[]
[null,"Complete each section based on the results from the Master Reporting Package. Upon completion"]
[null,"and review of the required sections of this package, save the excel file for your records, send an Excel"]
[null,"copy of the file to CAFR@cg.sc.gov.  Any required documentation required based on the completion"]
[null,"of this package should be scanned and e-mailed to the above address as well."]
[]
[null,"Taxes Receivable Summary Form",null,null,null,null,"3.02.1"]
[null,"This form provides information related to the receivables that should be recognized and reported "]
[null,"by each accounting fund.  The current and non-current portion for statement presentation is also"]
[null,"reported."]
[null,"● Complete the information required for each fund in which tax revenue is reported.  "]
[null," If additional space is needed, please select the \"Show Additional Worksheets 3.02.1\" tab."]
[null,"● Enter the information requested by the descriptions of each field."]
[null,"○   Features included in the form to assist in completion:"]
[null,"►    The year for reporting is provided as a drop-down menu selection."]
[null,"►    The Net Receivable and Non-Current Receivable are calculated fields, please confirm "]
[null,"the accuracy of the calculation."]
[null,"Upon completion of the information requested:"]
[null,"● The individual completing the form should review the form for accuracy and completeness. "]
[null,"● The Finance Director or Executive Director should review the completed Form for completeness and accuracy."]
[null,"● Email the completed form to the Comptroller General's Office no later than August 9."]
[null,"● The agency should retain a copy of the completed form as part of its year-end working papers.  The "]
[null,"Comptroller General's Office will contact the individual completing the form if there are any "]
[null,"questions. "]
[]
[null,"Tax Refunds Payable Summary Form",null,null,null,null,"3.02.2"]
[null,"This form provides information relate to payables for tax refunds owed."]
[null,"● Complete the information required for each fund in which tax revenue is reported.  If no payables"]
[null,"are owed, enter a zero as the balance for the payable amount.  A zero should be entered in each "]
[null,"tax type for which the fund reports a revenue of that type of tax.  If additional space is needed,"]
[null,"please select the \"Show Additional Worksheets 3.02.2\" tab."]
[null,"● Enter the information requested by the descriptions of each field."]
[null,"● Choose the appropriate Revenue offset for the tax type and fund.  The standard GL accounts used for "]
[null,"each tax type are provided below to assist in completing this form.  If a different revenue account "]
[null,"should be used include that GL account rather than the standard offsets."]
[null,"● If more than one revenue account should be credited to properly reflect the transaction, "]
[null,"enter \"see attach\" and attach a separate sheet with sufficient reference to tie back to the form."]
[null,"Upon completion of the information requested:"]
[null,"● The individual completing the form should review the form for accuracy and completeness. "]
[null,"● The Finance Director or Executive Director should review the completed Form for completeness and accuracy."]
[null,"● Email the completed form to the Comptroller General's Office no later than August 9."]
[null,"● The agency should retain a copy of the completed form as part of its year-end working papers.  The "]
[null,"Comptroller General's Office will contact the individual completing the form if there are any "]
[null,"questions. "]
[]
[null,"Deferred Tax Revenues Summary Form",null,null,null,null,"3.02.3"]
[null,"This form provides information related to the amounts for which the earnings process is not "]
[null,"complete.  Refer to the Reporting Policies and Procedures Manual for further information "]
[null,"regarding the earnings and recognition process for tax revenue."]
[null,"● Complete the information required for each fund in which tax revenue is reported.  If no revenue"]
[null,"was collected in advance, enter a zero as the balance for the deferred revenue amount.  A zero "]
[null,"should be entered in each tax type for which the fund reports a revenue of that type of tax.  If "]
[null,"additional space is needed, please create additional copies of the form."]
[null,"● Choose the appropriate Revenue offset for the tax type and fund.  The standard GL accounts used for "]
[null,"each tax type are provided below to assist in completing this form.  If a different revenue account "]
[null,"should be used include that GL account rather than the standard offsets."]
[null,"Upon completion of the information requested:"]
[null,"● The individual completing the form should review the form for accuracy and completeness. "]
[null,"● The Finance Director or Executive Director should review the completed Form for completeness and accuracy."]
[null,"● Email the completed form to the Comptroller General's Office no later than August 9."]
[null,"● The agency should retain a copy of the completed form as part of its year-end working papers.  The "]
[null,"Comptroller General's Office will contact the individual completing the form if there are any "]
[null,"questions. "]
[]
[null,"Reviewer's Checklist",null,null,null,null,"3.02.4"]
[null,"Use this Checklist as a mechanism for review.  It should be completed prior to reviewer's signature on"]
[null,"the information forms.  A No response indicates an error.  If errors are identified, return the package"]
[null,"to the preparer for correction prior to further review.  Written explanation should be retained for "]
[null,"an N/A responses for review by auditors to ensure compliance with reporting requirements."]
[null,"Upon completion of the checklist:"]
[null,"● Email the completed form to the Comptroller General's Office no later than August 9."]
[null,"● Retain a copy in the accounting records of the agency as documentation of the control procedure."]
[null,"● An auditor may request to examine the completed document."]
[]
[]
[null,"Standard Revenue Offsets used throughout this reporting package"]
[null,null,"Individual Income Tax (1)",null,null,"4010010000"]
[null,null,"Corporate Income Tax (2)",null,null,"4040010000"]
[null,null,"Retail Sales & Use Tax (3)",null,null,"4020010000"]
[null,null,"Tobacco Products Tax (4)",null,null,"4030010000. "]
[null,null,"Gas and Motor Vehicle Tax (5)",null,null,"4030020000. "]
[null,null,"Alcoholic Liquors Tax (6)",null,null,"4030080000.  "]
[null,null,"Beer and Wine Tax (7)",null,null,"4030090000. "]
[null,null,"Insurance Tax (8)",null,null,"4080080000. "]
[null,null,"Other Taxes (9)",null,null,"4050010000. "]

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[null,null,"TAX REVENUE REPORTING PACKAGE SIGNATURE PAGE"]
[]
[]
[null,null,"CAFR Reporting Period:",null,{"$f":"Year","v":2019}]
[null,null,"Agency Number:",null,null,"*"]
[null,null,"Agency Name",null,{"$f":"IF(ISERROR(VLOOKUP(AgencyCode,'Yearly Data'!A7:B86,2,FALSE))=TRUE,\"\",VLOOKUP(AgencyCode,'Yearly Data'!A7:B86,2,FALSE))","v":""}]
[]
[]
[]
[null,null,null,null,"Before completing this package, please answer the following question."]
[null,null,null,null,"Is Reporting Package 3.02 required based on the Master Reporting Package?"]
[]
[null,null,"Preparer","Date:",null,"*"]
[null,null,null,"Name:",null,"*"]
[null,null,null,"Title:",null,"*"]
[null,null,null,"e-mail:",null,"*"]
[null,null,null,"Phone Number:",null,"*"]
[null,null,null,"Signature:",null,"*"]
[]
[null,null,{"$f":"IF('3.02.4'!C38=TRUE,\"The review of the closing package is incomplete.\",\"\")","v":"The review of the closing package is incomplete."}]
[null,null,"Reviewer","Date:",null,"*"]
[null,null,null,"Name:",null,"*"]
[null,null,null,"Title:",null,"*"]
[null,null,null,"e-mail:",null,"*"]
[null,null,null,"Phone Number:",null,"*"]
[null,null,null,"Signature:",null,"*"]
[]
[null,null,"Signatures are an assertion of the accuracy and completeness of the information reported.  "]
[]
[null,null,"*","Please complete the above page where indicated by a red star."]
[]
["Your signature on this form certifies that the information provided on the reporting packages is complete and accurate to the best of your knowledge."]
[]
["Representations made by signing as the approver:"]
[]
[null,"I acknowledge and have fulfilled the responsibility for implementation and maintenance of internal control relevant to the preparation and fair presentation of the year end packets that are free from material misstatement, whether due to fraud or error."]
[]
[null,"We have recorded or disclosed all accounting estimates that could be material to the financial statements in accordance with the requirements of U.S. GAAP. "]
[]
[null,"All events occurring subsequent to the date of the financial statements and for which U.S. GAAP requires adjustment or disclosure have been adjusted or disclosed."]
[]
[null," Special and extraordinary items have been appropriately classified and reported."]
[]
[null," The agency has no transfers, reservations or designations of fund equity or interfund borrowings that were not properly authorized and approved, or uncollectible interfund loans that have not been properly reflected in the reporting packets or disclosed to you."]

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["STATE OF SOUTH CAROLINA"]
["TAX RECEIVABLE SUMMARY FORM"]
[{"$f":"\"At June 30, \"&Year","v":"At June 30, 2019"}]
[]
[]
["Agency:",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":""},null,{"$f":"IF(AgencyName=\"\",\"Please choose your agency number on the Signature Page form.\",AgencyName)","v":"Please choose your agency number on the Signature Page form."}]
[null,"Business Area",null,"Name"]
[]
[]
[]
["Order","Tax Type","Fund Number","Gross Receivables","Allowance for Uncollectible Amounts","Net Receivable","Are these accrual balances recorded in SCEIS?","Other Credit Acct needed","Current Net Receivable","Non-Current Receivable","General Ledger Offset","Status"]
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[2,null,null,null,null,{"$f":"IF(D13=\"\",\"\",D13-E13)","v":""},null,null,null,{"$f":"IF(ISERROR(F13-I13)=TRUE,\"\",F13-I13)","v":""},{"$f":"IF(ISERROR(VLOOKUP(B13,$B$120:$C$128,2,FALSE))=TRUE,\"\",VLOOKUP(B13,$B$120:$C$128,2,FALSE))","v":""},{"$f":"IF(B13=\"\",\"\",IF(OR(F13=\"\",I13=\"\")=TRUE,\"INCOMPLETE\",\"\"))","v":""}]
[3,null,null,null,null,"",null,null,null,"","",""]
[4,null,null,null,null,"",null,null,null,"","",""]
[5,null,null,null,null,"",null,null,null,"","",""]
[6,null,null,null,null,"",null,null,null,"","",""]
[7,null,null,null,null,"",null,null,null,"","",""]
[8,null,null,null,null,"",null,null,null,"","",""]
[9,null,null,null,null,"",null,null,null,"","",""]
[10,null,null,null,null,"",null,null,null,"","",""]
[11,null,null,null,null,"",null,null,null,"","",""]
[12,null,null,null,null,"",null,null,null,"","",""]
[13,null,null,null,null,"",null,null,null,"","",""]
[14,null,null,null,null,"",null,null,null,"","",""]
[15,null,null,null,null,"",null,null,null,"","",""]
[16,null,null,null,null,"",null,null,null,"","",""]
[17,null,null,null,null,"",null,null,null,"","",""]
[18,null,null,null,null,"",null,null,null,"","",""]
[19,null,null,null,null,"",null,null,null,"","",""]
[20,null,null,null,null,"",null,null,null,"","",""]
[21,null,null,null,null,"",null,null,null,"","",""]
[22,null,null,null,null,"",null,null,null,"","",""]
[23,null,null,null,null,"",null,null,null,"","",""]
[24,null,null,null,null,"",null,null,null,"","",""]
[25,null,null,null,null,"",null,null,null,"","",""]
[26,null,null,null,null,"",null,null,null,"","",""]
[27,null,null,null,null,"",null,null,null,"","",""]
[28,null,null,null,null,"",null,null,null,"","",""]
[29,null,null,null,null,"",null,null,null,"","",""]
[30,null,null,null,null,"",null,null,null,"","",""]
[31,null,null,null,null,"",null,null,null,"","",""]
[32,null,null,null,null,"",null,null,null,"","",""]
[33,null,null,null,null,"",null,null,null,"","",""]
[34,null,null,null,null,"",null,null,null,"","",""]
[35,null,null,null,null,"",null,null,null,"","",""]
[36,null,null,null,null,"",null,null,null,"","",""]
[37,null,null,null,null,"",null,null,null,"","",""]
[38,null,null,null,null,"",null,null,null,"","",""]
[39,null,null,null,null,"",null,null,null,"","",""]
[40,null,null,null,null,"",null,null,null,"","",""]
[41,null,null,null,null,"",null,null,null,"","",""]
[42,null,null,null,null,"",null,null,null,"","",""]
[43,null,null,null,null,"",null,null,null,"","",""]
[44,null,null,null,null,"",null,null,null,"","",""]
[45,null,null,null,null,"",null,null,null,"","",""]
[46,null,null,null,null,"",null,null,null,"","",""]
[47,null,null,null,null,"",null,null,null,"","",""]
[48,null,null,null,null,"",null,null,null,"","",""]
[49,null,null,null,null,"",null,null,null,"","",""]
[50,null,null,null,null,"",null,null,null,"","",""]
[51,null,null,null,null,"",null,null,null,"","",""]
[52,null,null,null,null,"",null,null,null,"","",""]
[53,null,null,null,null,"",null,null,null,"","",""]
[54,null,null,null,null,"",null,null,null,"","",""]
[55,null,null,null,null,"",null,null,null,"","",""]
[56,null,null,null,null,"",null,null,null,"","",""]
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[61,null,null,null,null,"",null,null,null,"","",""]
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[63,null,null,null,null,"",null,null,null,"","",""]
[64,null,null,null,null,"",null,null,null,"","",""]
[65,null,null,null,null,"",null,null,null,"","",""]
[66,null,null,null,null,{"$f":"IF(D77=\"\",\"\",D77-E77)","v":""},null,null,null,{"$f":"IF(ISERROR(F77-I77)=TRUE,\"\",F77-I77)","v":""},{"$f":"IF(ISERROR(VLOOKUP(B77,$B$120:$C$128,2,FALSE))=TRUE,\"\",VLOOKUP(B77,$B$120:$C$128,2,FALSE))","v":""},{"$f":"IF(B77=\"\",\"\",IF(OR(F77=\"\",I77=\"\")=TRUE,\"INCOMPLETE\",\"\"))","v":""}]
[67,null,null,null,null,"",null,null,null,"","",""]
[68,null,null,null,null,"",null,null,null,"","",""]
[69,null,null,null,null,"",null,null,null,"","",""]
[70,null,null,null,null,"",null,null,null,"","",""]
[71,null,null,null,null,"",null,null,null,"","",""]
[72,null,null,null,null,"",null,null,null,"","",""]
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[77,null,null,null,null,"",null,null,null,"","",""]
[78,null,null,null,null,"",null,null,null,"","",""]
[79,null,null,null,null,"",null,null,null,"","",""]
[80,null,null,null,null,"",null,null,null,"","",""]
[81,null,null,null,null,"",null,null,null,"","",""]
[82,null,null,null,null,"",null,null,null,"","",""]
[83,null,null,null,null,"",null,null,null,"","",""]
[84,null,null,null,null,"",null,null,null,"","",""]
[85,null,null,null,null,"",null,null,null,"","",""]
[86,null,null,null,null,"",null,null,null,"","",""]
[87,null,null,null,null,"",null,null,null,"","",""]
[88,null,null,null,null,"",null,null,null,"","",""]
[89,null,null,null,null,"",null,null,null,"","",""]
[90,null,null,null,null,"",null,null,null,"","",""]
[91,null,null,null,null,"",null,null,null,"","",""]
[92,null,null,null,null,"",null,null,null,"","",""]
[93,null,null,null,null,"",null,null,null,"","",""]
[94,null,null,null,null,"",null,null,null,"","",""]
[95,null,null,null,null,"",null,null,null,"","",""]
[96,null,null,null,null,"",null,null,null,"","",""]
[97,null,null,null,null,"",null,null,null,"","",""]
[98,null,null,null,null,"",null,null,null,"","",""]
[99,null,null,null,null,"",null,null,null,"","",""]
[100,null,null,null,null,"",null,null,null,"","",""]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Individual Income Tax (1)","4010010000"]
[null,"Corporate Income Tax (2)","4040010000"]
[null,"Retail Sales & Use Tax (3)","4020010000"]
[null,"Tobacco Products Tax (4)","4030010000. "]
[null,"Gas and Motor Vehicle Tax (5)","4030020000. "]
[null,"Alcoholic Liquors Tax (6)","4030080000.  "]
[null,"Beer and Wine Tax (7)","4030090000. "]
[null,"Insurance Tax (8)","4080080000. "]
[null,"Other Taxes (9)","4050010000. "]

{"sheet":"3.02.2","index":4,"n_rows":122,"n_cols":5,"rows_kept":122,"cut":false,"hidden":false,"merged":[[6,3,6,8],[0,0,0,10],[1,0,1,10],[2,0,2,10],[5,3,5,9]]}
["STATE OF SOUTH CAROLINA"]
["TAX REFUNDS PAYABLE SUMMARY FORM"]
[{"$f":"\"At June 30, \"&Year","v":"At June 30, 2019"}]
[]
[]
["Agency:",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":""},null,{"$f":"IF(AgencyName=\"\",\"Please choose your agency number on the Signature Page form.\",AgencyName)","v":"Please choose your agency number on the Signature Page form."}]
[null,"Business Area",null,"Name"]
[]
[]
[]
["Order","Tax Type","Fund Number","Tax Refund Payable","Revenue GL to Reduce"]
[1]
[2]
[3]
[4]
[5]
[6]
[7]
[8]
[9]
[10]
[11]
[12]
[13]
[14]
[15]
[16]
[17]
[18]
[19]
[20]
[21]
[22]
[23]
[24]
[25]
[26]
[27]
[28]
[29]
[30]
[31]
[32]
[33]
[34]
[35]
[36]
[37]
[38]
[39]
[40]
[41]
[42]
[43]
[44]
[45]
[46]
[47]
[48]
[49]
[50]
[51]
[52]
[53]
[54]
[55]
[56]
[57]
[58]
[59]
[60]
[61]
[62]
[63]
[64]
[65]
[66]
[67]
[68]
[69]
[70]
[71]
[72]
[73]
[74]
[75]
[76]
[77]
[78]
[79]
[80]
[81]
[82]
[83]
[84]
[85]
[86]
[87]
[88]
[89]
[90]
[91]
[92]
[93]
[94]
[95]
[96]
[97]
[98]
[99]
[100]
[]
[]
[null,"Individual Income Tax (1)","4010010000"]
[null,"Corporate Income Tax (2)","4040010000"]
[null,"Retail Sales & Use Tax (3)","4020010000"]
[null,"Tobacco Products Tax (4)","4030010000. "]
[null,"Gas and Motor Vehicle Tax (5)","4030020000. "]
[null,"Alcoholic Liquors Tax (6)","4030080000.  "]
[null,"Beer and Wine Tax (7)","4030090000. "]
[null,"Insurance Tax (8)","4080080000. "]
[null,"Other Taxes (9)","4050010000. "]

{"sheet":"3.02.3","index":5,"n_rows":122,"n_cols":5,"rows_kept":122,"cut":false,"hidden":false,"merged":[[0,0,0,10],[1,0,1,10],[2,0,2,10],[6,3,6,8],[5,3,5,9]]}
["STATE OF SOUTH CAROLINA"]
["DEFERRED TAX REVENUES SUMMARY FORM"]
[{"$f":"\"At June 30, \"&Year","v":"At June 30, 2019"}]
[]
[]
["Agency:",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":""},null,{"$f":"IF(AgencyName=\"\",\"Please choose your agency number on the Signature Page form.\",AgencyName)","v":"Please choose your agency number on the Signature Page form."}]
[null,"Business Area",null,"Name"]
[]
[]
[]
["Order","Tax Type","Fund Number","Deferred Revenue","Revenue GL to Reduce"]
[1]
[2]
[3]
[4]
[5]
[6]
[7]
[8]
[9]
[10]
[11]
[12]
[13]
[14]
[15]
[16]
[17]
[18]
[19]
[20]
[21]
[22]
[23]
[24]
[25]
[26]
[27]
[28]
[29]
[30]
[31]
[32]
[33]
[34]
[35]
[36]
[37]
[38]
[39]
[40]
[41]
[42]
[43]
[44]
[45]
[46]
[47]
[48]
[49]
[50]
[51]
[52]
[53]
[54]
[55]
[56]
[57]
[58]
[59]
[60]
[61]
[62]
[63]
[64]
[65]
[66]
[67]
[68]
[69]
[70]
[71]
[72]
[73]
[74]
[75]
[76]
[77]
[78]
[79]
[80]
[81]
[82]
[83]
[84]
[85]
[86]
[87]
[88]
[89]
[90]
[91]
[92]
[93]
[94]
[95]
[96]
[97]
[98]
[99]
[100]
[]
[]
[null,"Individual Income Tax (1)","4010010000"]
[null,"Corporate Income Tax (2)","4040010000"]
[null,"Retail Sales & Use Tax (3)","4020010000"]
[null,"Tobacco Products Tax (4)","4030010000. "]
[null,"Gas and Motor Vehicle Tax (5)","4030020000. "]
[null,"Alcoholic Liquors Tax (6)","4030080000.  "]
[null,"Beer and Wine Tax (7)","4030090000. "]
[null,"Insurance Tax (8)","4080080000. "]
[null,"Other Taxes (9)","4050010000. "]

{"sheet":"3.02.4","index":6,"n_rows":38,"n_cols":3,"rows_kept":38,"cut":false,"hidden":false,"merged":[[2,0,2,3],[3,0,3,3]]}
["STATE OF SOUTH CAROLINA"]
["TAX REVENUES REPORTING PACKAGE"]
["REVIEWER CHECKLIST"]
[{"$f":"IF(Year=\"\",\"\",\"FISCAL YEAR \"&Year)","v":"FISCAL YEAR 2019"}]
[]
["Reviewed by:"]
[null,"Reviewer's Name"]
[]
[null,"Date Last Review Step Was Completed:   "]
[]
["Review Responses:"]
[{"$f":"COUNT(A$11:A11)+1","v":1},"Is the reviewer of the form someone other than the person who prepared it?"]
[]
[{"$f":"COUNT(A$11:A13)+1","v":2},"Does each form contain the typed name of the preparer and reviewer? "]
[]
[{"$f":"COUNT(A$11:A15)+1","v":3},"Can all amounts reported on each form be traced to official agency accounting records?"]
[]
[{"$f":"COUNT(A$11:A17)+1","v":4},"Are the fund numbers reported where the majority of activity for this type recorded?"]
[]
[{"$f":"COUNT(A$11:A19)+1","v":5},"Has the balances and activity reporting been compared with the prior year, documenting causes for any large fluctuations that can be easily obtained and explained to individuals not familiar with the daily operations of the agency?"]
[]
[{"$f":"COUNT(A$11:A21)+1","v":6},"Were all three (3) forms (Forms 3.02.1, 3.02.2, and 3.02.3) completed for each fund that collects tax revenues?"]
[]
[{"$f":"COUNT(A$11:A23)+1","v":7},"Have the calculations included in the form been tested for accuracy?"]
[]
[{"$f":"COUNT(A$11:A25)+1","v":8},"Are the general ledger accounts for reflection of the nominal portion of the double sided entry included, appropriate, and reasonable? "]
[]
[{"$f":"COUNT(A$11:A27)+1","v":9},"Has each green-shaded field been completed (instructions include zero when none to report) for each funds identified?"]
[]
[{"$f":"COUNT(A$11:A29)+1","v":10},"Are the amounts reported reasonable based on the activity for the agency?"]
[]
[]
[]
[]
[]
[]
[]
[null,null,{"$f":"OR(B6=\"\",C9=\"\",C12=\"\",C14=\"\",C16=\"\",C18=\"\",C20=\"\",C22=\"\",C24=\"\",C26=\"\",C28=\"\",C30=\"\")","v":true}]

{"sheet":"Summary","index":7,"n_rows":313,"n_cols":14,"rows_kept":313,"cut":false,"hidden":true,"merged":[]}
["Agency","Workpaper","Order","Tax Type","Fund Number","Gross Receivables","Allowance for Uncollectible Amounts","Net Receivable","Are these accrual balances recorded in SCEIS?","Other Credit Acct needed","Current Net Receivable","Non-Current Receivable","General Ledger Offset","Status"]
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["","3.02.1",{"$f":"'3.02.1'!A13","v":2},{"$f":"IF('3.02.1'!B13=\"\",\"\",'3.02.1'!B13)","v":""},{"$f":"IF('3.02.1'!C13=\"\",\"\",'3.02.1'!C13)","v":""},{"$f":"IF('3.02.1'!D13=\"\",\"\",'3.02.1'!D13)","v":""},{"$f":"IF('3.02.1'!E13=\"\",\"\",'3.02.1'!E13)","v":""},{"$f":"IF('3.02.1'!F13=\"\",\"\",'3.02.1'!F13)","v":""},{"$f":"IF('3.02.1'!G13=\"\",\"\",'3.02.1'!G13)","v":""},{"$f":"IF('3.02.1'!H13=\"\",\"\",'3.02.1'!H13)","v":""},{"$f":"IF('3.02.1'!I13=\"\",\"\",'3.02.1'!I13)","v":""},{"$f":"IF('3.02.1'!J13=\"\",\"\",'3.02.1'!J13)","v":""},{"$f":"IF('3.02.1'!K13=\"\",\"\",'3.02.1'!K13)","v":""},{"$f":"IF('3.02.1'!L13=\"\",\"\",'3.02.1'!L13)","v":""}]
["","3.02.1",{"$f":"'3.02.1'!A14","v":3},{"$f":"IF('3.02.1'!B14=\"\",\"\",'3.02.1'!B14)","v":""},{"$f":"IF('3.02.1'!C14=\"\",\"\",'3.02.1'!C14)","v":""},{"$f":"IF('3.02.1'!D14=\"\",\"\",'3.02.1'!D14)","v":""},{"$f":"IF('3.02.1'!E14=\"\",\"\",'3.02.1'!E14)","v":""},{"$f":"IF('3.02.1'!F14=\"\",\"\",'3.02.1'!F14)","v":""},{"$f":"IF('3.02.1'!G14=\"\",\"\",'3.02.1'!G14)","v":""},{"$f":"IF('3.02.1'!H14=\"\",\"\",'3.02.1'!H14)","v":""},{"$f":"IF('3.02.1'!I14=\"\",\"\",'3.02.1'!I14)","v":""},{"$f":"IF('3.02.1'!J14=\"\",\"\",'3.02.1'!J14)","v":""},{"$f":"IF('3.02.1'!K14=\"\",\"\",'3.02.1'!K14)","v":""},{"$f":"IF('3.02.1'!L14=\"\",\"\",'3.02.1'!L14)","v":""}]
["","3.02.1",{"$f":"'3.02.1'!A15","v":4},{"$f":"IF('3.02.1'!B15=\"\",\"\",'3.02.1'!B15)","v":""},{"$f":"IF('3.02.1'!C15=\"\",\"\",'3.02.1'!C15)","v":""},{"$f":"IF('3.02.1'!D15=\"\",\"\",'3.02.1'!D15)","v":""},{"$f":"IF('3.02.1'!E15=\"\",\"\",'3.02.1'!E15)","v":""},{"$f":"IF('3.02.1'!F15=\"\",\"\",'3.02.1'!F15)","v":""},{"$f":"IF('3.02.1'!G15=\"\",\"\",'3.02.1'!G15)","v":""},{"$f":"IF('3.02.1'!H15=\"\",\"\",'3.02.1'!H15)","v":""},{"$f":"IF('3.02.1'!I15=\"\",\"\",'3.02.1'!I15)","v":""},{"$f":"IF('3.02.1'!J15=\"\",\"\",'3.02.1'!J15)","v":""},{"$f":"IF('3.02.1'!K15=\"\",\"\",'3.02.1'!K15)","v":""},{"$f":"IF('3.02.1'!L15=\"\",\"\",'3.02.1'!L15)","v":""}]
["","3.02.1",{"$f":"'3.02.1'!A16","v":5},{"$f":"IF('3.02.1'!B16=\"\",\"\",'3.02.1'!B16)","v":""},{"$f":"IF('3.02.1'!C16=\"\",\"\",'3.02.1'!C16)","v":""},{"$f":"IF('3.02.1'!D16=\"\",\"\",'3.02.1'!D16)","v":""},{"$f":"IF('3.02.1'!E16=\"\",\"\",'3.02.1'!E16)","v":""},{"$f":"IF('3.02.1'!F16=\"\",\"\",'3.02.1'!F16)","v":""},{"$f":"IF('3.02.1'!G16=\"\",\"\",'3.02.1'!G16)","v":""},{"$f":"IF('3.02.1'!H16=\"\",\"\",'3.02.1'!H16)","v":""},{"$f":"IF('3.02.1'!I16=\"\",\"\",'3.02.1'!I16)","v":""},{"$f":"IF('3.02.1'!J16=\"\",\"\",'3.02.1'!J16)","v":""},{"$f":"IF('3.02.1'!K16=\"\",\"\",'3.02.1'!K16)","v":""},{"$f":"IF('3.02.1'!L16=\"\",\"\",'3.02.1'!L16)","v":""}]
["","3.02.1",{"$f":"'3.02.1'!A17","v":6},{"$f":"IF('3.02.1'!B17=\"\",\"\",'3.02.1'!B17)","v":""},{"$f":"IF('3.02.1'!C17=\"\",\"\",'3.02.1'!C17)","v":""},{"$f":"IF('3.02.1'!D17=\"\",\"\",'3.02.1'!D17)","v":""},{"$f":"IF('3.02.1'!E17=\"\",\"\",'3.02.1'!E17)","v":""},{"$f":"IF('3.02.1'!F17=\"\",\"\",'3.02.1'!F17)","v":""},{"$f":"IF('3.02.1'!G17=\"\",\"\",'3.02.1'!G17)","v":""},{"$f":"IF('3.02.1'!H17=\"\",\"\",'3.02.1'!H17)","v":""},{"$f":"IF('3.02.1'!I17=\"\",\"\",'3.02.1'!I17)","v":""},{"$f":"IF('3.02.1'!J17=\"\",\"\",'3.02.1'!J17)","v":""},{"$f":"IF('3.02.1'!K17=\"\",\"\",'3.02.1'!K17)","v":""},{"$f":"IF('3.02.1'!L17=\"\",\"\",'3.02.1'!L17)","v":""}]
["","3.02.1",{"$f":"'3.02.1'!A18","v":7},{"$f":"IF('3.02.1'!B18=\"\",\"\",'3.02.1'!B18)","v":""},{"$f":"IF('3.02.1'!C18=\"\",\"\",'3.02.1'!C18)","v":""},{"$f":"IF('3.02.1'!D18=\"\",\"\",'3.02.1'!D18)","v":""},{"$f":"IF('3.02.1'!E18=\"\",\"\",'3.02.1'!E18)","v":""},{"$f":"IF('3.02.1'!F18=\"\",\"\",'3.02.1'!F18)","v":""},{"$f":"IF('3.02.1'!G18=\"\",\"\",'3.02.1'!G18)","v":""},{"$f":"IF('3.02.1'!H18=\"\",\"\",'3.02.1'!H18)","v":""},{"$f":"IF('3.02.1'!I18=\"\",\"\",'3.02.1'!I18)","v":""},{"$f":"IF('3.02.1'!J18=\"\",\"\",'3.02.1'!J18)","v":""},{"$f":"IF('3.02.1'!K18=\"\",\"\",'3.02.1'!K18)","v":""},{"$f":"IF('3.02.1'!L18=\"\",\"\",'3.02.1'!L18)","v":""}]
["","3.02.1",{"$f":"'3.02.1'!A19","v":8},{"$f":"IF('3.02.1'!B19=\"\",\"\",'3.02.1'!B19)","v":""},{"$f":"IF('3.02.1'!C19=\"\",\"\",'3.02.1'!C19)","v":""},{"$f":"IF('3.02.1'!D19=\"\",\"\",'3.02.1'!D19)","v":""},{"$f":"IF('3.02.1'!E19=\"\",\"\",'3.02.1'!E19)","v":""},{"$f":"IF('3.02.1'!F19=\"\",\"\",'3.02.1'!F19)","v":""},{"$f":"IF('3.02.1'!G19=\"\",\"\",'3.02.1'!G19)","v":""},{"$f":"IF('3.02.1'!H19=\"\",\"\",'3.02.1'!H19)","v":""},{"$f":"IF('3.02.1'!I19=\"\",\"\",'3.02.1'!I19)","v":""},{"$f":"IF('3.02.1'!J19=\"\",\"\",'3.02.1'!J19)","v":""},{"$f":"IF('3.02.1'!K19=\"\",\"\",'3.02.1'!K19)","v":""},{"$f":"IF('3.02.1'!L19=\"\",\"\",'3.02.1'!L19)","v":""}]
["","3.02.1",{"$f":"'3.02.1'!A20","v":9},{"$f":"IF('3.02.1'!B20=\"\",\"\",'3.02.1'!B20)","v":""},{"$f":"IF('3.02.1'!C20=\"\",\"\",'3.02.1'!C20)","v":""},{"$f":"IF('3.02.1'!D20=\"\",\"\",'3.02.1'!D20)","v":""},{"$f":"IF('3.02.1'!E20=\"\",\"\",'3.02.1'!E20)","v":""},{"$f":"IF('3.02.1'!F20=\"\",\"\",'3.02.1'!F20)","v":""},{"$f":"IF('3.02.1'!G20=\"\",\"\",'3.02.1'!G20)","v":""},{"$f":"IF('3.02.1'!H20=\"\",\"\",'3.02.1'!H20)","v":""},{"$f":"IF('3.02.1'!I20=\"\",\"\",'3.02.1'!I20)","v":""},{"$f":"IF('3.02.1'!J20=\"\",\"\",'3.02.1'!J20)","v":""},{"$f":"IF('3.02.1'!K20=\"\",\"\",'3.02.1'!K20)","v":""},{"$f":"IF('3.02.1'!L20=\"\",\"\",'3.02.1'!L20)","v":""}]
["","3.02.1",{"$f":"'3.02.1'!A21","v":10},{"$f":"IF('3.02.1'!B21=\"\",\"\",'3.02.1'!B21)","v":""},{"$f":"IF('3.02.1'!C21=\"\",\"\",'3.02.1'!C21)","v":""},{"$f":"IF('3.02.1'!D21=\"\",\"\",'3.02.1'!D21)","v":""},{"$f":"IF('3.02.1'!E21=\"\",\"\",'3.02.1'!E21)","v":""},{"$f":"IF('3.02.1'!F21=\"\",\"\",'3.02.1'!F21)","v":""},{"$f":"IF('3.02.1'!G21=\"\",\"\",'3.02.1'!G21)","v":""},{"$f":"IF('3.02.1'!H21=\"\",\"\",'3.02.1'!H21)","v":""},{"$f":"IF('3.02.1'!I21=\"\",\"\",'3.02.1'!I21)","v":""},{"$f":"IF('3.02.1'!J21=\"\",\"\",'3.02.1'!J21)","v":""},{"$f":"IF('3.02.1'!K21=\"\",\"\",'3.02.1'!K21)","v":""},{"$f":"IF('3.02.1'!L21=\"\",\"\",'3.02.1'!L21)","v":""}]
["","3.02.1",{"$f":"'3.02.1'!A22","v":11},{"$f":"IF('3.02.1'!B22=\"\",\"\",'3.02.1'!B22)","v":""},{"$f":"IF('3.02.1'!C22=\"\",\"\",'3.02.1'!C22)","v":""},{"$f":"IF('3.02.1'!D22=\"\",\"\",'3.02.1'!D22)","v":""},{"$f":"IF('3.02.1'!E22=\"\",\"\",'3.02.1'!E22)","v":""},{"$f":"IF('3.02.1'!F22=\"\",\"\",'3.02.1'!F22)","v":""},{"$f":"IF('3.02.1'!G22=\"\",\"\",'3.02.1'!G22)","v":""},{"$f":"IF('3.02.1'!H22=\"\",\"\",'3.02.1'!H22)","v":""},{"$f":"IF('3.02.1'!I22=\"\",\"\",'3.02.1'!I22)","v":""},{"$f":"IF('3.02.1'!J22=\"\",\"\",'3.02.1'!J22)","v":""},{"$f":"IF('3.02.1'!K22=\"\",\"\",'3.02.1'!K22)","v":""},{"$f":"IF('3.02.1'!L22=\"\",\"\",'3.02.1'!L22)","v":""}]
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