{"text_format":"1","workbook":"xlsx","n_sheets":7,"sheets":["Instructions","Signature Page","3.05.1","Reviewer Checklist","Package Response","JE Prep","Lookup Tables"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":1,"defined_names":6,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Instructions","index":0,"n_rows":49,"n_cols":9,"rows_kept":49,"cut":false,"hidden":false,"merged":[[2,0,2,11],[0,0,0,11],[30,1,30,11],[45,7,45,9],[34,7,34,9],[3,0,3,11],[1,0,1,11]]}
["State of South Carolina"]
["Section 3.05, Unearned Revenue Reporting Package"]
["GAAP Year-End Reporting"]
["Fiscal Year 2019"]
[]
[null,"Purpose and Objective:"]
[null,"The accrual reporting (whether modified or full) required by GAAP includes the reporting of "]
[null,"unearned revenue for charges for services and other operational activity."]
[]
[null,"If questions arise that can not be answered by the Reporting Policies and Procedures Manual, please contact"]
[null,"the Financial Reporting Division of the Comptroller General's Office."]
[]
[null,"Key Terms:"]
[null,"Unearned Revenue: A liability representing an amount collected in advance of the earnings process. "]
[]
[null,"Instructions for Completion of the Form(s):"]
[null,"Use the macro button to create as many copies of the form as is required."]
[null,"Enter the information requested by the descriptions of each field."]
[null,"●   Features within the forms to assist in completion include:"]
[null,"►    Drop-down menus are available to assist in the responses to questions on the forms."]
[null,"►    Validation checks for the appropriate number of characters is included for the fund number and "]
[null,"general ledger account number."]
[null,"►    Dollar amounts requested are restricted by validation checks for whole numbers."]
[null,"Upon completion of the information requested:"]
[null,"●   The individual completing the form(s) should review the form(s) for accuracy and completeness prior to "]
[null,"signing the signature page.  "]
[null,"●   The Finance Director or Executive Director should review and approve the form(s) before signing the  "]
[null,"signature page and sending the form(s) to the Comptroller General's Office."]
[null,"●   Both the preparer and reviewer certify that the information provided on this reporting package"]
[null,"is complete and accurate to the best of their knowledge."]
[null,"●   Send the Excel file to the Comptroller General's Office (CAFR@cg.sc.gov) no later than August 23, 2019"]
[null,"●   The agency should retain a copy of the completed form(s) 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 questions."]
[]
[null,"Signature Page",null,null,null,null,null,"Signature Page"]
[null,"This form should be completed, printed, signed and a PDF copy of the signed sheet sent via e-mail to the "]
[null,"Comptroller General's office when the Excel file of the related reporting package is sent."]
[]
[null,"Unearned Revenue Summary Form",null,null,null,null,null,null,"3.05.1"]
[null,"This form provides a means to report any unearned revenue associated with the charges for services provided "]
[null,"by the agency. Unearned revenue was previously known as deferred revenue and reported on form 3.04.2."]
[null,"Report amounts received from outside entities and entities within the State's reporting entity prior to the earnings "]
[null,"process."]
[null,"●   The general ledger liability account in which the balance is reflected should be provided. "]
[]
[null,"Reviewer Checklist",null,null,null,null,null,"Reviewer Checklist"]
[null,"Use this Checklist as a mechanism for review.  It should be completed prior to reviewer's signature on"]
[null,"the signature page.  Upon completion of the checklist, include the responses in the submitted Excel file and "]
[null,"retain a copy in the accounting records of the agency as documentation of the control procedure."]

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[null,null,"State of South Carolina"]
[null,null,"Section 3.05, Unearned Revenue Reporting Package"]
[null,null,"Signature Page"]
[null,null,"Fiscal Year 2019"]
[]
[null,null,"Agency",null,{"$f":"IF(C6=\"\",\"\",VLOOKUP($C$6,'Lookup Tables'!$A$1:$B$81,2,FALSE))","v":"Agency Name"}]
[null,null,"Agency",null,"Agency Name"]
[]
[]
[null,null,"Preparer","Signature:",null,null," "]
[]
[null,null,null,"Date:",null,null," "]
[]
[null,null,null,"Name:",null,null," "]
[]
[null,null,null,"Title:",null,null," "]
[]
[null,null,null,"e-mail:",null,null," "]
[]
[null,null,null,"Phone Number:",null,null," "]
[]
[null,null,"Reviewer","Signature:",null,null," "]
[]
[null,null,null,"Date:"]
[]
[null,null,null,"Name:"]
[]
[null,null,null,"Title:",null,null," "]
[null,null,null,null,null,null," "]
[null,null,null,"e-mail:",null,null," "]
[null,null,null,null,null,null," "]
[null,null,null,"Phone Number:",null,null," "]
[]
[null,null,"Signatures are an assertion of the accuracy and completeness of the information reported.  "]
[]
[null,"Note: This is the ONLY tab from packet 3.05 that is to be submitted in pdf format, all others are submitted via excel format."]
[]
["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 reviewer:"]
[]
[null,"I acknowledge and have fulfilled the responsibility for implementation and maintenance of internal control relevant to the preparation \nand fair presentation of 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,"Related party relationships and transactions, including, but not limited to, revenues, expenditures/expenses, loans, transfers, leasing arrangements, and guarantees, and amounts receivable from or payable to related parties have been appropriately accounted for and disclosed 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 effects of all known actual or possible litigation, claims, and assessments have been accounted for and disclosed in accordance with U.S. GAAP."]
[]
[null,"Guarantees, whether written or oral, under which the State is contingently liable, if any, have been properly recorded or disclosed in accordance with U.S. GAAP."]
[]
[null,"The agency has no material amounts of obsolete, damaged, or unusable items included in the inventories at greater than salvage values."]
[]
[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."]
[]
[null,"Receivables recorded in the reporting packets represent valid claims against debtors for transactions arising on or before the financial statement date and appropriate provisions for uncollectible receivables have been properly identified and recorded."]
[]
[null,"Capital assets have been evaluated for impairment as a result of significant and unexpected decline in service utility. Impairment loss and insurance recoveries have been properly recorded."]
[]
[null,"I am not aware of any intangible assets which would require an adjustment to or disclosure in the financial statements in accordance with GASB 51, Accounting and Reporting for Intangible Assets, except as already reported."]

{"sheet":"3.05.1","index":2,"n_rows":54,"n_cols":11,"rows_kept":54,"cut":false,"hidden":false,"merged":[[9,1,9,2],[9,3,9,4],[0,0,0,7],[1,0,1,7],[2,0,2,7],[3,0,3,7],[6,4,6,6]]}
["State of South Carolina"]
["Section 3.05, Unearned Revenue Reporting Package"]
["Unearned Revenue Summary Form"]
["At June 30, 2019"]
[]
[]
[null,"Agency:",{"$f":"'Signature Page'!C6","v":"Agency"},"Agency Name:",{"$f":"VLOOKUP(C7,'Lookup Tables'!A:B,2,FALSE)","v":"Agency Name"}]
[]
[]
[null,"Preparer (Type Name):",null,null,null,"Reviewer (Type Name):"]
[null,null,null,null,null,null,null,null,null,null,"Select…"]
[null,"Recorded in SCEIS?\n(As Unearned Revenue 2400030000 or 2400030001)","Revenue Account \n(If not reported in SCEIS as Unearned/Deferred Revenue)","Fund","Amount","Revenue Type","Description",null,null,null,"Yes"]
[null,null,null,null,null,null,null,null,null,null,"No"]
[null,null,null,null,null,"Select…"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Select…"]
[null,null,null,null,null,null,null,null,null,null,"Other Unearned Revenue  "]
[null,null,null,null,null,null,null,null,null,null,"Patient Services"]
[null,null,null,null,null,null,null,null,null,null,"Tuition & Student Services"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"Total (This Page)",{"$f":"SUM(E14:E49)","v":0}]
[]
[]
[null,"NOTE:  If additional space is needed, please contact the CG's Office."]

{"sheet":"Reviewer Checklist","index":3,"n_rows":29,"n_cols":9,"rows_kept":29,"cut":false,"hidden":false,"merged":[[0,0,0,11],[1,0,1,11],[2,0,2,11],[3,0,3,11]]}
["State of South Carolina"]
["Section 3.05, Unearned Revenue Reporting Package"]
["Reviewer Checklist"]
["Fiscal Year 2019"]
[]
[]
[null,"Agency:",{"$f":"'Signature Page'!C6","v":"Agency"},null,null,null,null,null,"Date Last Review Step Was Completed:   "]
[]
[]
["Reviewer's Responses:"]
[]
[{"$f":"COUNT(A$10:A10)+1","v":1},"Is the reviewer of the form(s) someone other than the person who prepared it?"]
[]
[{"$f":"COUNT(A$10:A13)+1","v":2},"Is the contact information (i.e. title, email, and telephone number) for the preparer "]
[null,"and reviewer accurately reported on the signature page?"]
[]
[{"$f":"COUNT(A$10:A14)+1","v":3},"Can all amounts reported on each form be traced to official agency "]
[null,"accounting records?"]
[]
[{"$f":"COUNT(A$10:A17)+1","v":4},"Have all reconciling differences between the accounting records, managerial "]
[null,"tools, and working papers associated with the completion of the forms "]
[null,"been identified and documented for explanation or correction?"]
[]
[{"$f":"COUNT(A$10:A23)+1","v":5},"Does the reported unearned revenue include amounts collected "]
[null,"at June 30, but not yet earned?"]
[]
[{"$f":"COUNT(A$10:A26)+1","v":6},"Has the activity been compared with the prior year, documenting causes "]
[null,"for any large fluctuations that can be easily obtained and explained to "]
[null,"individuals not familiar with the daily operations of the agency?"]

{"sheet":"Package Response","index":4,"n_rows":39,"n_cols":12,"rows_kept":39,"cut":false,"hidden":true,"merged":[]}
["Line","Business Area","CAFR BA","Agency Name","Recorded in SCEIS","Revenue Account","Fund ","Amount","Revenue Type","Description","Current SCEIS Balance","GAAP Fund"]
[1,{"$f":"'3.05.1'!$C$7","v":"Agency"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,3,FALSE)","v":"CAFR Business Area"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,2,FALSE)","v":"Agency Name"},{"$f":"'3.05.1'!B14","v":0},{"$f":"'3.05.1'!C14","v":0},{"$f":"'3.05.1'!D14","v":0},{"$f":"'3.05.1'!E14","v":0},{"$f":"'3.05.1'!F14","v":"Select…"},{"$f":"'3.05.1'!G14","v":0}]
[2,{"$f":"'3.05.1'!$C$7","v":"Agency"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,3,FALSE)","v":"CAFR Business Area"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,2,FALSE)","v":"Agency Name"},{"$f":"'3.05.1'!B15","v":0},{"$f":"'3.05.1'!C15","v":0},{"$f":"'3.05.1'!D15","v":0},{"$f":"'3.05.1'!E15","v":0},{"$f":"'3.05.1'!F15","v":0},{"$f":"'3.05.1'!G15","v":0}]
[3,{"$f":"'3.05.1'!$C$7","v":"Agency"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,3,FALSE)","v":"CAFR Business Area"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,2,FALSE)","v":"Agency Name"},{"$f":"'3.05.1'!B16","v":0},{"$f":"'3.05.1'!C16","v":0},{"$f":"'3.05.1'!D16","v":0},{"$f":"'3.05.1'!E16","v":0},{"$f":"'3.05.1'!F16","v":0},{"$f":"'3.05.1'!G16","v":0}]
[4,{"$f":"'3.05.1'!$C$7","v":"Agency"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,3,FALSE)","v":"CAFR Business Area"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,2,FALSE)","v":"Agency Name"},{"$f":"'3.05.1'!B17","v":0},{"$f":"'3.05.1'!C17","v":0},{"$f":"'3.05.1'!D17","v":0},{"$f":"'3.05.1'!E17","v":0},{"$f":"'3.05.1'!F17","v":0},{"$f":"'3.05.1'!G17","v":0}]
[5,{"$f":"'3.05.1'!$C$7","v":"Agency"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,3,FALSE)","v":"CAFR Business Area"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,2,FALSE)","v":"Agency Name"},{"$f":"'3.05.1'!B18","v":0},{"$f":"'3.05.1'!C18","v":0},{"$f":"'3.05.1'!D18","v":0},{"$f":"'3.05.1'!E18","v":0},{"$f":"'3.05.1'!F18","v":0},{"$f":"'3.05.1'!G18","v":0}]
[6,{"$f":"'3.05.1'!$C$7","v":"Agency"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,3,FALSE)","v":"CAFR Business Area"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,2,FALSE)","v":"Agency Name"},{"$f":"'3.05.1'!B19","v":0},{"$f":"'3.05.1'!C19","v":0},{"$f":"'3.05.1'!D19","v":0},{"$f":"'3.05.1'!E19","v":0},{"$f":"'3.05.1'!F19","v":0},{"$f":"'3.05.1'!G19","v":0}]
[7,{"$f":"'3.05.1'!$C$7","v":"Agency"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,3,FALSE)","v":"CAFR Business Area"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,2,FALSE)","v":"Agency Name"},{"$f":"'3.05.1'!B20","v":0},{"$f":"'3.05.1'!C20","v":0},{"$f":"'3.05.1'!D20","v":0},{"$f":"'3.05.1'!E20","v":0},{"$f":"'3.05.1'!F20","v":0},{"$f":"'3.05.1'!G20","v":0}]
[8,{"$f":"'3.05.1'!$C$7","v":"Agency"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,3,FALSE)","v":"CAFR Business Area"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,2,FALSE)","v":"Agency Name"},{"$f":"'3.05.1'!B21","v":0},{"$f":"'3.05.1'!C21","v":0},{"$f":"'3.05.1'!D21","v":0},{"$f":"'3.05.1'!E21","v":0},{"$f":"'3.05.1'!F21","v":0},{"$f":"'3.05.1'!G21","v":0}]
[9,{"$f":"'3.05.1'!$C$7","v":"Agency"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,3,FALSE)","v":"CAFR Business Area"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,2,FALSE)","v":"Agency Name"},{"$f":"'3.05.1'!B22","v":0},{"$f":"'3.05.1'!C22","v":0},{"$f":"'3.05.1'!D22","v":0},{"$f":"'3.05.1'!E22","v":0},{"$f":"'3.05.1'!F22","v":0},{"$f":"'3.05.1'!G22","v":0}]
[10,{"$f":"'3.05.1'!$C$7","v":"Agency"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,3,FALSE)","v":"CAFR Business Area"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,2,FALSE)","v":"Agency Name"},{"$f":"'3.05.1'!B23","v":0},{"$f":"'3.05.1'!C23","v":0},{"$f":"'3.05.1'!D23","v":0},{"$f":"'3.05.1'!E23","v":0},{"$f":"'3.05.1'!F23","v":0},{"$f":"'3.05.1'!G23","v":0}]
[11,{"$f":"'3.05.1'!$C$7","v":"Agency"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,3,FALSE)","v":"CAFR Business Area"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,2,FALSE)","v":"Agency Name"},{"$f":"'3.05.1'!B24","v":0},{"$f":"'3.05.1'!C24","v":0},{"$f":"'3.05.1'!D24","v":0},{"$f":"'3.05.1'!E24","v":0},{"$f":"'3.05.1'!F24","v":0},{"$f":"'3.05.1'!G24","v":0}]
[12,{"$f":"'3.05.1'!$C$7","v":"Agency"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,3,FALSE)","v":"CAFR Business Area"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,2,FALSE)","v":"Agency Name"},{"$f":"'3.05.1'!B25","v":0},{"$f":"'3.05.1'!C25","v":0},{"$f":"'3.05.1'!D25","v":0},{"$f":"'3.05.1'!E25","v":0},{"$f":"'3.05.1'!F25","v":0},{"$f":"'3.05.1'!G25","v":0}]
[13,{"$f":"'3.05.1'!$C$7","v":"Agency"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,3,FALSE)","v":"CAFR Business Area"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,2,FALSE)","v":"Agency Name"},{"$f":"'3.05.1'!B26","v":0},{"$f":"'3.05.1'!C26","v":0},{"$f":"'3.05.1'!D26","v":0},{"$f":"'3.05.1'!E26","v":0},{"$f":"'3.05.1'!F26","v":0},{"$f":"'3.05.1'!G26","v":0}]
[14,{"$f":"'3.05.1'!$C$7","v":"Agency"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,3,FALSE)","v":"CAFR Business Area"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,2,FALSE)","v":"Agency Name"},{"$f":"'3.05.1'!B27","v":0},{"$f":"'3.05.1'!C27","v":0},{"$f":"'3.05.1'!D27","v":0},{"$f":"'3.05.1'!E27","v":0},{"$f":"'3.05.1'!F27","v":0},{"$f":"'3.05.1'!G27","v":0}]
[15,{"$f":"'3.05.1'!$C$7","v":"Agency"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,3,FALSE)","v":"CAFR Business Area"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,2,FALSE)","v":"Agency Name"},{"$f":"'3.05.1'!B28","v":0},{"$f":"'3.05.1'!C28","v":0},{"$f":"'3.05.1'!D28","v":0},{"$f":"'3.05.1'!E28","v":0},{"$f":"'3.05.1'!F28","v":0},{"$f":"'3.05.1'!G28","v":0}]
[16,{"$f":"'3.05.1'!$C$7","v":"Agency"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,3,FALSE)","v":"CAFR Business Area"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,2,FALSE)","v":"Agency Name"},{"$f":"'3.05.1'!B29","v":0},{"$f":"'3.05.1'!C29","v":0},{"$f":"'3.05.1'!D29","v":0},{"$f":"'3.05.1'!E29","v":0},{"$f":"'3.05.1'!F29","v":0},{"$f":"'3.05.1'!G29","v":0}]
[17,{"$f":"'3.05.1'!$C$7","v":"Agency"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,3,FALSE)","v":"CAFR Business Area"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,2,FALSE)","v":"Agency Name"},{"$f":"'3.05.1'!B30","v":0},{"$f":"'3.05.1'!C30","v":0},{"$f":"'3.05.1'!D30","v":0},{"$f":"'3.05.1'!E30","v":0},{"$f":"'3.05.1'!F30","v":0},{"$f":"'3.05.1'!G30","v":0}]
[18,{"$f":"'3.05.1'!$C$7","v":"Agency"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,3,FALSE)","v":"CAFR Business Area"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,2,FALSE)","v":"Agency Name"},{"$f":"'3.05.1'!B31","v":0},{"$f":"'3.05.1'!C31","v":0},{"$f":"'3.05.1'!D31","v":0},{"$f":"'3.05.1'!E31","v":0},{"$f":"'3.05.1'!F31","v":0},{"$f":"'3.05.1'!G31","v":0}]
[19,{"$f":"'3.05.1'!$C$7","v":"Agency"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,3,FALSE)","v":"CAFR Business Area"},{"$f":"VLOOKUP(B:B,'Lookup Tables'!A:C,2,FALSE)","v":"Agency Name"},{"$f":"'3.05.1'!B32","v":0},{"$f":"'3.05.1'!C32","v":0},{"$f":"'3.05.1'!D32","v":0},{"$f":"'3.05.1'!E32","v":0},{"$f":"'3.05.1'!F32","v":0},{"$f":"'3.05.1'!G32","v":0}]
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["E120","KG",20190905,"15:20:13","GLCA",null,null,null,"0001","BE",20190905,20190630,"MRV05","YE Unearned Revenue Adjustment",23,0,2400030000,{"$f":"'Package Response'!H13","v":0},"C",{"$f":"'Package Response'!C13&\"00CAFR\"","v":"CAFR Business Area00CAFR"},{"$f":"'Package Response'!C13&\"_CAFR\"","v":"CAFR Business Area_CAFR"},{"$f":"'Package Response'!G13","v":0},"NOT RELEVANT",null,null,{"$f":"\"Unearned Rev \"&'Package Response'!B13&\" Line \"&'Package Response'!A13","v":"Unearned Rev Agency Line 12"},null,null,null,null,15]
["E120","KG",20190905,"15:20:13","GLCA",null,null,null,"0001","BE",20190905,20190630,"MRV05","YE Unearned Revenue Adjustment",24,0,{"$f":"'Package Response'!F13","v":0},{"$f":"R26","v":0},"D",{"$f":"T26","v":"CAFR Business Area00CAFR"},{"$f":"U26","v":"CAFR Business Area_CAFR"},{"$f":"V26","v":0},"NOT RELEVANT",null,null,{"$f":"Z26","v":"Unearned Rev Agency Line 12"},null,null,null,null,15]
["E120","KG",20190905,"15:20:13","GLCA",null,null,null,"0001","BE",20190905,20190630,"MRV05","YE Unearned Revenue Adjustment",25,0,2400030000,{"$f":"'Package Response'!H14","v":0},"C",{"$f":"'Package Response'!C14&\"00CAFR\"","v":"CAFR Business Area00CAFR"},{"$f":"'Package Response'!C14&\"_CAFR\"","v":"CAFR Business Area_CAFR"},{"$f":"'Package Response'!G14","v":0},"NOT RELEVANT",null,null,{"$f":"\"Unearned Rev \"&'Package Response'!B14&\" Line \"&'Package Response'!A14","v":"Unearned Rev Agency Line 13"},null,null,null,null,15]
["E120","KG",20190905,"15:20:13","GLCA",null,null,null,"0001","BE",20190905,20190630,"MRV05","YE Unearned Revenue Adjustment",26,0,{"$f":"'Package Response'!F14","v":0},{"$f":"R28","v":0},"D",{"$f":"T28","v":"CAFR Business Area00CAFR"},{"$f":"U28","v":"CAFR Business Area_CAFR"},{"$f":"V28","v":0},"NOT RELEVANT",null,null,{"$f":"Z28","v":"Unearned Rev Agency Line 13"},null,null,null,null,15]
["E120","KG",20190905,"15:20:13","GLCA",null,null,null,"0001","BE",20190905,20190630,"MRV05","YE Unearned Revenue Adjustment",27,0,2400030000,{"$f":"'Package Response'!H15","v":0},"C",{"$f":"'Package Response'!C15&\"00CAFR\"","v":"CAFR Business Area00CAFR"},{"$f":"'Package Response'!C15&\"_CAFR\"","v":"CAFR Business Area_CAFR"},{"$f":"'Package Response'!G15","v":0},"NOT RELEVANT",null,null,{"$f":"\"Unearned Rev \"&'Package Response'!B15&\" Line \"&'Package Response'!A15","v":"Unearned Rev Agency Line 14"},null,null,null,null,15]
["E120","KG",20190905,"15:20:13","GLCA",null,null,null,"0001","BE",20190905,20190630,"MRV05","YE Unearned Revenue Adjustment",28,0,{"$f":"'Package Response'!F15","v":0},{"$f":"R30","v":0},"D",{"$f":"T30","v":"CAFR Business Area00CAFR"},{"$f":"U30","v":"CAFR Business Area_CAFR"},{"$f":"V30","v":0},"NOT RELEVANT",null,null,{"$f":"Z30","v":"Unearned Rev Agency Line 14"},null,null,null,null,15]
["E120","KG",20190905,"15:20:13","GLCA",null,null,null,"0001","BE",20190905,20190630,"MRV05","YE Unearned Revenue Adjustment",29,0,2400030000,{"$f":"'Package Response'!H16","v":0},"C",{"$f":"'Package Response'!C16&\"00CAFR\"","v":"CAFR Business Area00CAFR"},{"$f":"'Package Response'!C16&\"_CAFR\"","v":"CAFR Business Area_CAFR"},{"$f":"'Package Response'!G16","v":0},"NOT RELEVANT",null,null,{"$f":"\"Unearned Rev \"&'Package Response'!B16&\" Line \"&'Package Response'!A16","v":"Unearned Rev Agency Line 15"},null,null,null,null,15]
["E120","KG",20190905,"15:20:13","GLCA",null,null,null,"0001","BE",20190905,20190630,"MRV05","YE Unearned Revenue Adjustment",30,0,{"$f":"'Package Response'!F16","v":0},{"$f":"R32","v":0},"D",{"$f":"T32","v":"CAFR Business Area00CAFR"},{"$f":"U32","v":"CAFR Business Area_CAFR"},{"$f":"V32","v":0},"NOT RELEVANT",null,null,{"$f":"Z32","v":"Unearned Rev Agency Line 15"},null,null,null,null,15]
["E120","KG",20190905,"15:20:13","GLCA",null,null,null,"0001","BE",20190905,20190630,"MRV05","YE Unearned Revenue Adjustment",31,0,2400030000,{"$f":"'Package Response'!H17","v":0},"C",{"$f":"'Package Response'!C17&\"00CAFR\"","v":"CAFR Business Area00CAFR"},{"$f":"'Package Response'!C17&\"_CAFR\"","v":"CAFR Business Area_CAFR"},{"$f":"'Package Response'!G17","v":0},"NOT RELEVANT",null,null,{"$f":"\"Unearned Rev \"&'Package Response'!B17&\" Line \"&'Package Response'!A17","v":"Unearned Rev Agency Line 16"},null,null,null,null,15]
["E120","KG",20190905,"15:20:13","GLCA",null,null,null,"0001","BE",20190905,20190630,"MRV05","YE Unearned Revenue Adjustment",32,0,{"$f":"'Package Response'!F17","v":0},{"$f":"R34","v":0},"D",{"$f":"T34","v":"CAFR Business Area00CAFR"},{"$f":"U34","v":"CAFR Business Area_CAFR"},{"$f":"V34","v":0},"NOT RELEVANT",null,null,{"$f":"Z34","v":"Unearned Rev Agency Line 16"},null,null,null,null,15]
["E120","KG",20190905,"15:20:13","GLCA",null,null,null,"0001","BE",20190905,20190630,"MRV05","YE Unearned Revenue Adjustment",33,0,2400030000,{"$f":"'Package Response'!H18","v":0},"C",{"$f":"'Package Response'!C18&\"00CAFR\"","v":"CAFR Business Area00CAFR"},{"$f":"'Package Response'!C18&\"_CAFR\"","v":"CAFR Business Area_CAFR"},{"$f":"'Package Response'!G18","v":0},"NOT RELEVANT",null,null,{"$f":"\"Unearned Rev \"&'Package Response'!B18&\" Line \"&'Package Response'!A18","v":"Unearned Rev Agency Line 17"},null,null,null,null,15]
["E120","KG",20190905,"15:20:13","GLCA",null,null,null,"0001","BE",20190905,20190630,"MRV05","YE Unearned Revenue Adjustment",34,0,{"$f":"'Package Response'!F18","v":0},{"$f":"R36","v":0},"D",{"$f":"T36","v":"CAFR Business Area00CAFR"},{"$f":"U36","v":"CAFR Business Area_CAFR"},{"$f":"V36","v":0},"NOT RELEVANT",null,null,{"$f":"Z36","v":"Unearned Rev Agency Line 17"},null,null,null,null,15]
["E120","KG",20190905,"15:20:13","GLCA",null,null,null,"0001","BE",20190905,20190630,"MRV05","YE Unearned Revenue Adjustment",35,0,2400030000,{"$f":"'Package Response'!H19","v":0},"C",{"$f":"'Package Response'!C19&\"00CAFR\"","v":"CAFR Business Area00CAFR"},{"$f":"'Package Response'!C19&\"_CAFR\"","v":"CAFR Business Area_CAFR"},{"$f":"'Package Response'!G19","v":0},"NOT RELEVANT",null,null,{"$f":"\"Unearned Rev \"&'Package Response'!B19&\" Line \"&'Package Response'!A19","v":"Unearned Rev Agency Line 18"},null,null,null,null,15]
["E120","KG",20190905,"15:20:13","GLCA",null,null,null,"0001","BE",20190905,20190630,"MRV05","YE Unearned Revenue Adjustment",36,0,{"$f":"'Package Response'!F19","v":0},{"$f":"R38","v":0},"D",{"$f":"T38","v":"CAFR Business Area00CAFR"},{"$f":"U38","v":"CAFR Business Area_CAFR"},{"$f":"V38","v":0},"NOT RELEVANT",null,null,{"$f":"Z38","v":"Unearned Rev Agency Line 18"},null,null,null,null,15]
["E120","KG",20190905,"15:20:13","GLCA",null,null,null,"0001","BE",20190905,20190630,"MRV05","YE Unearned Revenue Adjustment",37,0,2400030000,{"$f":"'Package Response'!H20","v":0},"C",{"$f":"'Package Response'!C20&\"00CAFR\"","v":"CAFR Business Area00CAFR"},{"$f":"'Package Response'!C20&\"_CAFR\"","v":"CAFR Business Area_CAFR"},{"$f":"'Package Response'!G20","v":0},"NOT RELEVANT",null,null,{"$f":"\"Unearned Rev \"&'Package Response'!B20&\" Line \"&'Package Response'!A20","v":"Unearned Rev Agency Line 19"},null,null,null,null,15]
["E120","KG",20190905,"15:20:13","GLCA",null,null,null,"0001","BE",20190905,20190630,"MRV05","YE Unearned Revenue Adjustment",38,0,{"$f":"'Package Response'!F20","v":0},{"$f":"R40","v":0},"D",{"$f":"T40","v":"CAFR Business Area00CAFR"},{"$f":"U40","v":"CAFR Business Area_CAFR"},{"$f":"V40","v":0},"NOT RELEVANT",null,null,{"$f":"Z40","v":"Unearned Rev Agency Line 19"},null,null,null,null,15]
["E120","KG",20190905,"15:20:13","GLCA",null,null,null,"0001","BE",20190905,20190630,"MRV05","YE Unearned Revenue Adjustment",39,0,2400030000,{"$f":"'Package Response'!H21","v":0},"C",{"$f":"'Package Response'!C21&\"00CAFR\"","v":"CAFR Business Area00CAFR"},{"$f":"'Package Response'!C21&\"_CAFR\"","v":"CAFR Business Area_CAFR"},{"$f":"'Package Response'!G21","v":0},"NOT RELEVANT",null,null,{"$f":"\"Unearned Rev \"&'Package Response'!B21&\" Line \"&'Package Response'!A21","v":"Unearned Rev Agency Line 20"},null,null,null,null,15]
["E120","KG",20190905,"15:20:13","GLCA",null,null,null,"0001","BE",20190905,20190630,"MRV05","YE Unearned Revenue Adjustment",40,0,{"$f":"'Package Response'!F21","v":0},{"$f":"R42","v":0},"D",{"$f":"T42","v":"CAFR Business Area00CAFR"},{"$f":"U42","v":"CAFR Business Area_CAFR"},{"$f":"V42","v":0},"NOT RELEVANT",null,null,{"$f":"Z42","v":"Unearned Rev Agency Line 20"},null,null,null,null,15]

{"sheet":"Lookup Tables","index":6,"n_rows":81,"n_cols":9,"rows_kept":81,"cut":false,"hidden":true,"merged":[]}
["Agency","Agency Name","CAFR Business Area",null,"CAFR Business Area","Expense Account",null,"Payable Account","Account Name"]
["A010","Legislative Department - The Senate","A000",null,"A000",5510101010,null,2010000000,"Accounts Payable"]
["A050","Legislative Department - House of Representatives","A000",null,"H000",5510201020,null,2010150000,"Pay-Aid Indiv/Fam"]
["A150","Legislative Department - Codification of Laws & Legislative Council","A000",null,"J000",5510251025,null,2010010000,"Sales Tax Payable"]
["A170","Legislative Department - Legislative Services Agency","A000",null,"L000",5510351035,null,2010030000,"Accrued Accounts Payable"]
["A200","Legislative Department - Legislative Audit Council","A000",null,"N000",5510401040,null,2010120000,"Intergov Payable"]
["A850","Education Oversight Committee","A000",null,"P000",5510501050,null,2010070000,"Retainage Payable"]
["B040","Judicial Department","N000",null,"U000",5510601060,null,2050030000,"Retainage Non-Current"]
["C050","Administrative Law Court","A000",null,null,null,null,2400130000,"Other Current Liabilities"]
["D050","Governor's office--Executive Control of State","A000"]
["D100","State Law Enforcement Division","N000"]
["D170","Governor's office-- Executive Policy & Programs","A000"]
["D200","Governor's office--Mansion & Grounds","A000"]
["D250","office of Inspector General","A000"]
["D500","Department of Administration","A000"]
["E040","Lieutenant Governor's office","A000"]
["E080","Secretary of State's office","A000"]
["E120","Comptroller General's office","A000"]
["E160","State Treasurer's office                                                                       ","A000"]
["E200","Attorney General's office","A000"]
["E210","Commission On Prosecution Coordination ","A000"]
["E230","Commission On Indigent Defense ","A000"]
["E240","Adjutant General's office","A000"]
["E280","Election Commission","A000"]
["E500","Revenue And Fiscal Affairs office","A000"]
["E550","State Fiscal Accountability Authority","A000"]
["F030","Budget & Control Board       \n    \n","A000"]
["F270","office of The State Auditor","A000"]
["H030","Commission On Higher Education","H000"]
["H060","Higher Education Tuition Grants Commission","H000"]
["H590","State Board for Technical & Comprehensive Education","H000"]
["H630","Department of Education","H000"]
["H670","Educational Television Commission (Etv)","H000"]
["H710","Wil Lou Gray Opportunity School","H000"]
["H730","Vocational Rehabilitation","H000"]
["H750","School for The Deaf And Blind","H000"]
["H790","Department of Archives And History","H000"]
["H870","State Library","H000"]
["H910","Arts Commission","H000"]
["H950","Museum Commission","H000"]
["H960","Confederate Relic Room And Military Museum Commission","H000"]
["J020","Department of Health And Human Services","J000"]
["J040","Department of Health And Environmental Control","J000"]
["J120","Department of Mental Health","J000"]
["J160","Department of Disabilities And Special Needs","J000"]
["J200","Department of Alcohol And Other Drug Abuse Services","J000"]
["K050","Department of Public Safety","N000"]
["L040","Department of Social Services","L000"]
["L060","Division  on Aging","L000"]
["L080","Children’s Advocacy","L000"]
["L120","John De La Howe School","L000"]
["L240","Commission for The Blind","L000"]
["L360","Human Affairs Commission","L000"]
["L460","State Commission for Minority Affairs","L000"]
["N040","Department of Corrections","N000"]
["N080","Department of Probation, Parole And Pardon Services","N000"]
["N120","Department of Juvenile Justice","N000"]
["N200","Law Enforcement Training Council","N000"]
["P120","Forestry Commission","P000"]
["P160","Department of Agriculture","P000"]
["P240","Department of Natural Resources","P000"]
["P260","Sea Grant Consortium","P000"]
["P280","Department of Parks, Recreation And Tourism","P000"]
["P320","Department of Commerce","P000"]
["P400","South Carolina Conservation Bank","P000"]
["P450","Rural Infastructure Authority","P000"]
["R040","Public Service Commission","A000"]
["R060","office of Regulatory Staff","A000"]
["R080","Worker's Compensation Commission","A000"]
["R160","Second Injury Fund","A000"]
["R200","Department of Insurance","A000"]
["R230","Board of Financial Institutions","A000"]
["R280","Department of Consumer Affairs","A000"]
["R360","Department of Labor, Licensing, And Regulation","A000"]
["R400","Department of Motor Vehicles","A000"]
["R440","Department of Revenue","A000"]
["R520","State Ethics Commission","A000"]
["R600","Department of Employment And Workforce","A000"]
["S600","Procurement Review Panel","A000"]
["U300","Aeronautics Division","U000"]
["U300","AERONAUTICS DIVISION","U000"]