{"text_format":"1","workbook":"xlsx","n_sheets":5,"sheets":["Yearly Data","Instructions","Signature Page","3.10.1","3.10.2"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":4,"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":"Yearly Data","index":0,"n_rows":88,"n_cols":3,"rows_kept":88,"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"]
["R160","SECOND INJURY FUND"]
["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)"]
["ZZZZ","EXAMPLE AGENCY"]

{"sheet":"Instructions","index":1,"n_rows":55,"n_cols":10,"rows_kept":55,"cut":false,"hidden":false,"merged":[]}
[null,null,"STATE OF SOUTH CAROLINA"]
[null,null,"YEAR-END PROCEDURES MANUAL"]
[null,null,"SECTION 3.10, LOAN RECEIVABLES REPORTING PACKAGE"]
[]
[null,"PURPOSE and OBJECTIVE:"]
[null,"Information regarding balances outstanding for loan receivables, the terms of repayment for the loans, "]
[null,"and cash flow presentation (advances and repayments separately reported) are required for compliance "]
[null,"with GAAP.  The loans to be reported on this package should exclude any loans with state agencies "]
[null,"or other entities within the State reporting entity."]
[]
[null,"Please refer to the Reporting Policies and Procedures Manual for additional guidance on the underlying "]
[null,"concepts, GAAP, and terms used in the form."]
[]
[null,"INSTRUCTIONS FOR THE COMPLETION OF THE FORMS:"]
[null,"Select your agency from the drop down box on tab Signature Page.  The selection will populate the agency code "]
[null,"and name to the appropriate places throughout the workbook."]
[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,"Signature Page"]
[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."]
[null,"Loan Receivables Summary Form",null,null,null,null,null,null,null,"3.10.1"]
[null,"This form is to report the balances and activity in Loans receivable at and during the year ended June 30.  "]
[null,"It also collects information for presentation and disclosure."]
[null,"● Complete the information requested on the form for each fund  in which activity for the loan has been "]
[null,"recorded. "]
[null,"● Complete the information indicated by the descriptions on the form."]
[null,"○   Features included in the form:"]
[null,"►    A validation check is provided for keying errors in Fund Number."]
[null,"►    Responses to Yes/No questions are provided as drop-down menu selection."]
[null,"►    An edit check is provided to restrict entry to whole numbers only."]
[null,"►    A validation check for sufficient digits is provided in the revenue/expense general ledger."]
[null,"►    Total increases and decreases is a calculated field.  Please confirm the accuracy of the calculation."]
[null,"►    The ending balance is a calculated field.  Please confirm the accuracy of the calculation."]
[null,"►    The non-current portion is a calculated field.  Please confirm 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 July 19."]
[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,null,null,null,"3.10.2"]
[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,"The year for reporting has been derived from the selection made on 3.10.1."]
[null,"Upon completion of the checklist:"]
[null,"● Email the completed form to the Comptroller General's Office no later than July 19."]
[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."]

{"sheet":"Signature Page","index":2,"n_rows":48,"n_cols":6,"rows_kept":48,"cut":false,"hidden":false,"merged":[[45,1,45,5],[47,1,47,5],[29,3,29,4],[37,1,37,5],[39,1,39,5],[41,1,41,5],[43,1,43,5]]}
[null,null,"LOAN AND NOTE RECEIVABLE REPORTING PACKAGE SIGNATURE PAGE"]
[]
[]
[null,null,"CAFR Reporting Period:",null,{"$f":"Year","v":2019}]
[null,null,"Agency Number:",null,"ZZZZ","*"]
[null,null,"Agency Name",null,{"$f":"IF(ISERROR(VLOOKUP(AgencyCode,'Yearly Data'!A7:B88,2,FALSE))=TRUE,\"\",VLOOKUP(AgencyCode,'Yearly Data'!A7:B88,2,FALSE))","v":"EXAMPLE AGENCY"}]
[]
[]
[]
[null,null,null,null,"Before completing this package, please answer the following questions."]
[null,null,null,"Yes","Is the reporting package 3.10 required based on the Master Reporting Package?"]
[]
[null,null,"Preparer","Date:","2019-07-18","*"]
[null,null,null,"Name:","Joe Preparer","*"]
[null,null,null,"Title:","Accountant","*"]
[null,null,null,"e-mail:","jpreparer@example.sc.gov","*"]
[null,null,null,"Phone Number:","(803) 123-4567","*"]
[null,null,null,"Signature:",null,"*"]
[]
[null,null,{"$f":"IF('3.10.2'!C45=TRUE,\"The review of the closing package is incomplete.\",\"\")","v":""}]
[null,null,"Reviewer","Date:","2019-07-19","*"]
[null,null,null,"Name:","Tom Reviewer","*"]
[null,null,null,"Title:","Manager","*"]
[null,null,null,"e-mail:","treviewer@example.sc.gov","*"]
[null,null,null,"Phone Number:","(803) 765-4321","*"]
[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."]
[]
[null,null,"The following information must be reviewed and updated as necessary anually:"]
[]
["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."]
[]
[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."]

{"sheet":"3.10.1","index":3,"n_rows":167,"n_cols":25,"rows_kept":167,"cut":false,"hidden":false,"merged":[[0,0,0,23],[1,0,1,23],[2,0,2,23],[5,3,5,10]]}
["STATE OF SOUTH CAROLINA",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2015]
["LOAN AND NOTE RECEIVABLES SUMMARY FORM"]
[{"$f":"\"At June 30, \"&Year","v":"At June 30, 2019"}]
[]
[]
["  Agency:",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":"ZZZZ"},null,{"$f":"IF(AgencyName=\"\",\"Please choose your agency number on the Signature Page form.\",AgencyName)","v":"EXAMPLE AGENCY"}]
[null,"Business Area",null,"Name"]
[]
[]
[null,"Fund Number:","Type of Loan or Note:","Is the net loan and note balance reflected as an asset in SCEIS?","Beginning Balance  (July 1) Amount","New loans issued this fiscal year (Amount)","New loans issued this fiscal year (Revenue/Expense General Ledger)","Other increases (specify)","Other increases (Amount)","Other increases  (Revenue/Expense General Ledger)","Total Increases","Loan repayments this fiscal year (Amount)","Loan repayments this fiscal year (Revenue/Expense General Ledger)","Other decreases (specify)","Other decreases (Amount)","Other decreases  (Revenue/Expense General Ledger)","Total Decreases","Ending Balance  (June 30)","Allowance for Uncollectible balances (Amount)","Allowance for Uncollectible balances (Revenue/Expense General Ledger)","Net Loan and Note Receivables","Current Net Loan and Note Receivables","Non-Current Net Loan and Note Receivables","Loan and Note Receivables--Interest Accrual (Amount)","Loan and Note Receivables--Interest Accrual (Revenue/Expense General Ledger)"]
[1,"10010000",null,"Yes",10000,1000,null,null,50,null,{"$f":"F11+I11","v":1050},500,null,null,75,null,{"$f":"L11+O11","v":575},{"$f":"E11+K11-Q11","v":10475},100,null,{"$f":"R11-S11","v":10375},1200,{"$f":"U11-V11","v":9175},150]
[2,"10010001",null,"No",0,5000,null,null,0,null,{"$f":"F12+I12","v":5000},null,null,null,null,null,{"$f":"L12+O12","v":0},{"$f":"E12+K12-Q12","v":5000},0,null,{"$f":"R12-S12","v":5000},1200,{"$f":"U12-V12","v":3800}]
[3,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[4,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[5,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[6,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[7,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[8,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[9,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[10,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[11,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[12,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[13,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[14,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[15,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[16,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[17,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[18,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[19,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[20,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[21,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[22,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[23,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[24,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[25,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[26,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[27,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[28,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[29,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[30,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,0,0,null,null,0,null,0]
[]
[null,"Form 3.10.1,  Rev. 6/30/16"]
[]
[]
[]
[]
[]
[]
[]
[null,"The following information must be reviewed and updated as necessary anually:"]
[]
[null,"AGCY  CODE","AGENCY NAME"]
[null,"A01","LEGISLATIVE DEPARTMENT - THE SENATE"]
[null,"A05","LEGISLATIVE DEPARTMENT - HOUSE OF REPRESENTATIVES"]
[null,"A15","LEGISLATIVE DEPARTMENT - CODIFICATION OF LAWS & LEGISLATIVE COUNCIL"]
[null,"A17","LEGISLATIVE DEPARTMENT - LEGISLATIVE PRINTING & INFORMATION TECHNICAL SYSTEMS"]
[null,"A20","LEGISLATIVE DEPARTMENT - LEGISLATIVE AUDIT COUNCIL"]
[null,"A85","EDUCATION OVERSIGHT COMMITTEE"]
[null,"B04","JUDICIAL DEPARTMENT"]
[null,"C05","ADMINISTRATIVE LAW JUDGES"]
[null,"D05","GOVERNOR'S OFFICE--EXECUTIVE CONTROL OF STATE"]
[null,"D10","GOVERNOR'S OFFICE--STATE LAW ENFORCEMENT DIVISION"]
[null,"D17","GOVERNOR'S OFFICE-- EXECUTIVE POLICY & PROGRAMS"]
[null,"D20","GOVERNOR'S OFFICE--MANSION & GROUNDS"]
[null,"D25","INSPECTOR GENERAL"]
[null,"E04","LIEUTENANT GOVERNOR'S OFFICE"]
[null,"E08","SECRETARY OF STATE'S OFFICE"]
[null,"E12","COMPTROLLER GENERAL'S OFFICE\nW90 - DUES AND CONTRIBUTIONS (Note 1)\nX12 - AID TO SUBDIVISIONS--COMPTROLLER GENERAL (Note 1)"]
[null,"E16","STATE TREASURER'S OFFICE  \nE17-TOBACCO SETTLEMENT REVENUE MANAGEMENT AUTHORITY\nV04 - DEBT SERVICE C/O STATE TREASURER (Note 2)   \nX22 - AID TO SUBDIVISIONS--STATE TREASURER   (Note 2)                                                                        "]
[null,"E19","RETIREMENT SYSTEM  INVESTMENT COMMISSION"]
[null,"E20","ATTORNEY GENERAL'S OFFICE"]
[null,"E21","PROSECUTION COORDINATION  COMMISSION"]
[null,"E23","COMMISSION ON INDIGENT DEFENSE (Note 9)"]
[null,"E24","ADJUTANT GENERAL'S OFFICE\n(E25) STATE ACTIVITY DUTY (Note 8)"]
[null,"E28","ELECTION COMMISSION"]
[null,"F03","BUDGET & CONTROL BOARD       \n    \n"]
[null,"F27","STATE AUDITOR"]
[null,"F29","RETIREMENT SYSTEMS"]
[null,"F30","BUDGET & CONTROL BOARD--EMPLOYEE BENEFITS"]
[null,"F31","BUDGET & CONTROL BOARD--CAPITAL RESERVE FUND"]
[null,"F35","BUDGET & CONTROL BOARD--OHR TEMPORARY SERVICES"]
[null,"F50","PUBLIC EMPLOYEE BENEFIT AUTHORITY"]
[null,"H03","COMMISSION ON HIGHER EDUCATION"]
[null,"H06","HIGHER EDUCATION TUITION GRANTS COMMISSION"]
[null,"H09","THE CITADEL (LUMP SUM)"]
[null,"H12","CLEMSON UNIVERSITY  (LUMP SUM)\nP20 - CLEMSON PUBLIC SERVICE AUTHORITY (Note 4)"]
[null,"H15","UNIVERSITY OF CHARLESTON (LUMP SUM)"]
[null,"H17","COASTAL CAROLINA UNIVERSITY (LUMP SUM)"]
[null,"H18","FRANCIS MARION UNIVERSITY (LUMP SUM)"]
[null,"H21","LANDER UNIVERSITY (LUMP SUM)"]
[null,"H24","SOUTH CAROLINA STATE UNIVERSITY (LUMP SUM)\nP21 SCSU PUBLIC SERVICE ACTIVITY  (Note 5)"]
[null,"H27","UNIVERSITY OF SOUTH CAROLINA (LUMP SUM)"]
[null,"H29","UNIVERSITY OF SOUTH CAROLINA--AIKEN CAMPUS (LUMP SUM)"]
[null,"H34","UNIVERSITY OF SOUTH CAROLINA--SPARTANBURG CAMPUS (LUMP SUM) "]
[null,"H36","UNIVERSITY OF SOUTH CAROLINA--BEAUFORT CAMPUS (LUMP SUM)"]
[null,"H37","UNIVERSITY OF SOUTH CAROLINA--LANCASTER CAMPUS (LUMP SUM)"]
[null,"H38","UNIVERSITY OF SOUTH CAROLINA--SALKEHATCHIE CAMPUS (LUMP SUM)"]
[null,"H39","UNIVERSITY OF SOUTH CAROLINA--SUMTER CAMPUS (LUMP SUM)"]
[null,"H40","UNIVERSITY OF SOUTH CAROLINA--UNION CAMPUS (LUMP SUM)"]
[null,"H47","WINTHROP UNIVERSITY (LUMP SUM)"]
[null,"H51","MEDICAL UNIVERSITY OF SOUTH CAROLINA (LUMP SUM)     \n  H53 - CONSORTIUM OF COMMUNITY TEACHING HOSPITALS   (Note 6)\n"]
[null,"H59","BOARD FOR TECHNICAL & COMPREHENSIVE EDUCATION"]
[null,"H63","DEPARTMENT OF EDUCATION"]
[null,"H67","EDUCATIONAL TELEVISION COMMISSION (ETV)"]
[null,"H71","WIL LOU GRAY OPPORTUNITY SCHOOL"]
[null,"H73","VOCATIONAL REHABILITATION"]
[null,"H75","SCHOOL FOR THE DEAF AND BLIND"]
[null,"H79","DEPARTMENT OF ARCHIVES AND HISTORY"]
[null,"H87","STATE LIBRARY"]
[null,"H91","ARTS COMMISSION"]
[null,"H95","MUSEUM COMMISSION"]
[null,"J02","DEPARTMENT OF HEALTH AND HUMAN SERVICES"]
[null,"J04","DEPARTMENT OF HEALTH AND ENVIRONMENTAL CONTROL"]
[null,"J12","DEPARTMENT OF MENTAL HEALTH"]
[null,"J16","DEPARTMENT OF DISABILITIES AND SPECIAL NEEDS"]
[null,"J20","DEPARTMENT OF ALCOHOL AND OTHER DRUG ABUSE SERVICES"]
[null,"K05","DEPARTMENT OF PUBLIC SAFETY"]
[null,"L04","DEPARTMENT OF SOCIAL SERVICES"]
[null,"L12","JOHN DE LA HOWE SCHOOL"]
[null,"L24","COMMISSION FOR THE BLIND"]
[null,"L32","HOUSING FINANCE & DEVELOPMENT AUTHORITY"]
[null,"L36","HUMAN AFFAIRS COMMISSION"]
[null,"L46","STATE COMMISSION FOR MINORITY AFFAIRS"]
[null,"N04","DEPARTMENT OF CORRECTIONS"]
[null,"N08","DEPARTMENT OF PROBATION, PAROLE AND PARDON"]
[null,"N12","DEPARTMENT OF JUVENILE JUSTICE"]
[null,"N20","LAW ENFORCEMENT TRAINING COUNCIL"]
[null,"P12","FORESTRY COMMISSION"]
[null,"P16","DEPARTMENT OF AGRICULTURE"]
[null,"P20","CLEMSON PUBLIC SERVICE AUTHORITY (Note 4)"]
[null,"P21","SCSU PUBLIC SERVICE ACTIVITY (Note 5)"]
[null,"P24","DEPARTMENT OF NATURAL RESOURCES"]
[null,"P26","SEA GRANT CONSORTIUM"]
[null,"P28","DEPARTMENT OF PARKS, RECREATION AND TOURISM"]
[null,"P32","DEPARTMENT OF COMMERCE\nY08 -  Public Railways Commission (Note 7)"]
[null,"P34","JOBS-ECONOMIC DEVELOPMENT AUTHORITY"]
[null,"P35","SOUTH CAROLINA RESOURCES AUTHORITY"]
[null,"P36","PATRIOTS POINT DEVELOPMENT AUTHORITY"]
[null,"P38","SOUTH CAROLINA RESEARCH AUTHORITY"]
[null,"P40","SOUTH CAROLINA CONSERVATION BANK"]
[null,"P45","RURAL INFASTRUCTURE AUTHORITY"]
[null,"R04","PUBLIC SERVICE COMMISSION"]
[null,"R06","OFFICE OF REGULATORY STAFF"]
[null,"R08","WORKER'S COMPENSATION COMMISSION"]
[null,"R12","STATE ACCIDENT FUND"]
[null,"R14","PATIENTS' COMPENSATION FUND "]
[null,"R16","SECOND INJURY FUND"]
[null,"R20","DEPARTMENT OF INSURANCE"]
[null,"R23","BOARD OF FINANCIAL INSTITUTIONS"]
[null,"R28","DEPARTMENT OF CONSUMER AFFAIRS"]
[null,"R36","DEPARTMENT OF LABOR, LICENSING, AND REGULATION"]
[null,"R40","DEPARTMENT OF MOTOR VEHICLES"]
[null,"R44","DEPARTMENT OF REVENUE AND TAXATION"]
[null,"R52","STATE ETHICS COMMISSION"]
[null,"R60","DEPARTMENT OF EMPLOYMENT WORKFORCE"]
[null,"S60","PROCUREMENT REVIEW PANEL"]
[null,"U12","DEPARTMENT OF TRANSPORTATION\nU15-SOUTH CAROLINA TRANSPORTATION INFRASTRUCTURE BANK\nU20-COUNTY TRANSPORTATION FUND"]
[null,"U30","AERONAUTICS DIVISION"]
[null,"V04","DEBT SERVICE C/O STATE TREASURER  (Note 2)"]
[null,"W90","DUES AND CONTRIBUTIONS (Note 1)"]
[null,"X12","AID TO SUBDIVISIONS--COMPTROLLER GENERAL'S OFFICE   (Note 1)                                                        "]
[null,"X22","AID TO SUBDIVISIONS--STATE TREASURER   (Note 2)"]
[null,"X44","AID TO SUBDIVISIONS--DEPARTMENT OF REVENUE   (Note 2)"]
[null,"Y08","PUBLIC RAILWAYS COMMISSION  (Note 7)"]
[null,"Y14","PORTS AUTHORITY"]
[null,"Y18","PUBLIC SERVICE AUTHORITY"]
[null,"Y20","SOUTH CAROLINA LOTTERY COMMISSION"]

{"sheet":"3.10.2","index":4,"n_rows":45,"n_cols":3,"rows_kept":45,"cut":false,"hidden":false,"merged":[[3,0,3,3]]}
["STATE OF SOUTH CAROLINA"]
["LOAN RECEIVABLES REPORTING PACKAGE"]
["REVIEWER CHECKLIST"]
[{"$f":"IF(Year=\"\",\"\",\"FISCAL YEAR \"&Year)","v":"FISCAL YEAR 2019"}]
[]
["Reviewed by:","Tom Reviewer"]
[]
[null,"Date Last Review Step Was Completed:   ","2019-07-19"]
[]
["Reviewer's Responses:"]
[]
[{"$f":"COUNT(A$10:A11)+1","v":1},"Is the reviewer of the forms someone other than the person who prepared it?","Yes"]
[]
[{"$f":"COUNT(A$10:A13)+1","v":2},"Does the form contain the names of the preparer and reviewer? ","Yes"]
[]
[{"$f":"COUNT(A$10:A15)+1","v":3},"Can all amounts reported be traced to official agency accounting records?","Yes"]
[]
[{"$f":"COUNT(A$10:A17)+1","v":4},"Does the beginning balance for each loan agree to the ending balance reported on last year's reporting package form?","Yes"]
[]
[{"$f":"COUNT(A$10:A19)+1","v":5},"Do decreases in Loan and Note Receivables for principal repayments agree to amounts recorded in SCEIS or your agency's accounting system during the fiscal year?","Yes"]
[]
[{"$f":"COUNT(A$10:A21)+1","v":6},"Does the Ending Balance for Loan and Note Receivables agree to the amortization schedules for the loans?","Yes"]
[]
[{"$f":"COUNT(A$10:A23)+1","v":7},"If the balance is recorded in SCEIS does the Ending Balance on the form agree to the general ledger account balance(s)?","Yes"]
[]
[{"$f":"COUNT(A$10:A24)+1","v":8},"If the balance is not recorded in your agency's accounting system does the Ending Balance on the form agree to the amortization or other supporting schedules?","Yes"]
[]
[{"$f":"COUNT(A$10:A27)+1","v":9},"Has an Allowance for Uncollectible Loan and Note Receivables been evaluated and if applicable estimated and reported?","Yes"]
[]
[{"$f":"COUNT(A$10:A29)+1","v":10},"Is the calculated Net Loan and Note Receivables reported accurately?","Yes"]
[]
[{"$f":"COUNT(A$10:A31)+1","v":11},"Is the Current portion of the Net Loan and Note Receivables reported on the form in agreement with the amortization schedules or other terms accepted by the agency?","Yes"]
[]
[{"$f":"COUNT(A$10:A33)+1","v":12},"Is the calculated Non-Current portion of the Net Loan and Note Receivables reported accurately?","Yes"]
[]
[{"$f":"COUNT(A$10:A35)+1","v":13},"Is an amount for loan or note receivables interest earned on or before June 30, but not received at June 30 reported and accurately calculated?","Yes"]
[]
[{"$f":"COUNT(A$10:A37)+1","v":14},"Has the activity 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?","Yes"]
[]
[]
[]
[]
[]
[]
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