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{"sheet":"Instructions","index":0,"n_rows":73,"n_cols":9,"rows_kept":73,"cut":false,"hidden":false,"merged":[[40,1,40,12],[70,7,70,9],[44,7,44,9],[0,0,0,12],[2,0,2,12],[1,0,1,12],[3,0,3,12]]}
["State of South Carolina"]
["Section 3.14, Disallowances and Penatlies Reporting Package"]
["Year-End Reporting Instructions"]
["Fiscal Year 2019"]
[]
[]
[null,"Purpose and Objective:"]
[null,"GAAP requires the reporting of liabilities arising from disallowances and penalties."]
[]
[null,"Please refer to the Reporting Policies and Procedures Manual for definitions of terms included on the forms, "]
[null,"concepts involved in the reporting, and related GAAP and other reporting requirements."]
[]
[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,"Current Receivable: The portion that is expected to be collected by June 30, 2020.\n"]
[]
[null,"Non-Current Receivable: The portion that is expected to be collected beyond one year (after June 30 2020). "]
[]
[null,"Instructions for Completion of the Forms:"]
[null,"Use the macro button to create as many copies of the form(s) 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 edit checks for whole numbers."]
[null,"►    Where appropriate fields are calculated. The agency is responsible for confirming the accuracy"]
[null,"of the calculations.  "]
[null,"Provide sufficient descriptions so that someone not familiar with the daily operations of "]
[null,"the agency can understand the situation."]
[null,"If possible, send a copy of the settlement agreement."]
[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 July 19, 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,"Disallowances and Penalties Reporting Form",null,null,null,null,null,null,"3.14.1"]
[null,"This form collects information about liabilities resulting from non-compliance with regulations or the "]
[null,"violation of rules or federal program requirements that occurred before year-end (June 30).  The State"]
[null,"has a liability if it agreed before year-end to make payments or accept reduced revenues after year-end. "]
[null,"Related amounts receivable from outside the State Reporting Entity for a portion or all of this liability"]
[null,"are also reported on this form.  The information reported is recorded by the CAFR team in the general "]
[null,"ledger at a CAFR level (non-agency). "]
[null,"Only the \"end recipient\" of funds within State government should report disallowances and penalties. "]
[null,"See Appendix D of the Reporting Policies and Procedures Manual for a list of entities within the "]
[null,"State's reporting entity."]
[null,"●   Your agency should not report disallowances and penalties related to funds it \"passed through\" to "]
[null,"other entities within the State's reporting entity."]
[null,"●   Your agency should report disallowances and penalties related to funds that your agency directly "]
[null,"expended for salaries, supplies, equipment, etc. or \"passed through\" to entities not within the State's "]
[null,"reporting entity."]
[null,"Other disallowance and penalty situations are reported as part of the subsequent events reporting package. "]
[null,"The subsequent events reporting package will request information for situations such as it being probable "]
[null,"(likely) that your agency had a disallowance or penalty that occurred before year-end,  reasonably possible "]
[null,"(more than remote but less than likely) that your agency had a disallowance or penalty that occurred before"]
[null,"year-end, or a disallowance or penalty that occurred after year-end."]
[null,"See the subsequent events reporting package for details on what information will be requested."]
[]
[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."]

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[null,"State of South Carolina"]
[null,"Section 3.14, Disallowances and Penatlies Reporting Package"]
[null,"Signature Page"]
[null,"Fiscal Year 2019"]
[]
[null,null,"S001",null,{"$f":"IF(C6=\"\",\"\",VLOOKUP(C6,'3.14.1 '!A97:B175,2))","v":"SAMPLE AGENCY"}]
[null,null,"Agency",null,"Agency Name"]
[]
[]
[null,null,"Preparer","Signature:",null,null," "]
[]
[null,null,null,"Date:","2019-07-19",null," "]
[]
[null,null,null,"Name:","Sample Preparer",null," "]
[]
[null,null,null,"Title:","Accountant",null," "]
[]
[null,null,null,"e-mail:","spreparer@sample.sc.gov",null," "]
[]
[null,null,null,"Phone Number:","(803) 123-4567",null," "]
[]
[null,null,"Reviewer","Signature:",null,null," "]
[]
[null,null,null,"Date:","2019-07-19"]
[]
[null,null,null,"Name:","Sample Reviewer"]
[]
[null,null,null,"Title:","Manager",null," "]
[null,null,null,null,null,null," "]
[null,null,null,"e-mail:","sreviewer@sample.sc.gov",null," "]
[null,null,null,null,null,null," "]
[null,null,null,"Phone Number:","(803) 765-4321",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 3.14 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."]
[]
[]
[null,"Note: This is the ONLY tab from packet 3.14 that is to be submitted in pdf format, all others are submitted via excel format."]

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["State of South Carolina"]
["Section 3.14, Disallowances and Penatlies Reporting Package"]
["Disallowances and Penalties Reporting Form"]
["At June 30, 2019"]
[]
[]
["Agency:",null,{"$f":"IF('Signature Page'!C6=\"\",\"\",'Signature Page'!C6)","v":"S001"},null,{"$f":"IF(AgencyCode=\"\",\"\",VLOOKUP(AgencyCode,A97:B175,2))","v":"SAMPLE AGENCY"}]
[null,null,null,null,"Agency Name"]
[]
[null,"Preparer (Type Name):",null,{"$f":"IF(Preparer=\"\",\"\",Preparer)","v":"Sample Preparer"},null,null,null,null,null,"Reviewer (Type Name):",null,{"$f":"IF(Reviewer=\"\",\"\",Reviewer)","v":"Sample Reviewer"}]
[]
[null,"Note:  If your agency has more than one disallowance or penalty situation, complete a separate form for each by clicking the button.  "]
[null,null,null,"MUST ENABLE MACROS"]
[]
[null,"Only situations where an agreement has been reached to make payments or accept reduced revenues in a future State fiscal year as "]
[null,"a result of past events that caused a disallowance or penalty should be reported on this form."]
[]
[null,"Name of entity assessing the disallowance or penalty:",null,null,null,null,null,"U.S. Federal Grants Office"]
[]
[null,"Name of program (if applicable):",null,null,null,null,null,"Money for Great State Agencies"]
[]
[null,"Date the State and the disallowance or penalty entity agreed to settlement terms:"]
[]
[null,"Please send a copy of the settlement agreement."]
[]
[null,"Fund(s) responsible for future payment:"]
[null,"Fund Number",null,null,"Fund Name",null,null,null,null,null,null,null,"Percent"]
[null,"52070000",null,null,"Sample Fund",null,null,null,null,null,null,null,0.8]
[null,"10010000",null,null,"Sample Fund",null,null,null,null,null,null,null,0.2]
[]
[null,"State (not Federal) fiscal years and amounts of payments due are:"]
[null,"State",null,null,"Payment",null,null,null,"State",null,null,null,"Payment"]
[null,"Fiscal Year",null,null,"Amount",null,null,null,"Fiscal Year",null,null,null,"Amount"]
[null,"2020",null,null,100000]
[null,"2021",null,null,200000]
[]
[]
[null,"Is there a receivable from outside the State's reporting entity for a portion or all of this liability?"]
[]
[null,"If \"Yes\": Name of entity receivable is due from:"]
[]
[null,"Details for the receivable:"]
[null,"Fund Number",null,null,"GL Account",null,null,"Total",null,null,"Current",null,null,"Non-Current"]
[null,null,null,null,null,null,"$",null,null,"$",null,null,"$",{"$f":"H44-K44","v":0}]
[null,null,null,null,null,null,"$",null,null,"$",null,null,"$",{"$f":"H45-K45","v":0}]
[]
[null,"Other provisions of the disallowance or penalty agreement:"]
[null,"The grant disallowance settlement also requires our agency to forfeit  $150,000 of a grant we have already been awarded that is"]
[null,"for September 1 2020 through November 30, 2020."]
[]
[]
[]
[]
[null,"PASS-THROUGH FUNDS INFORMATION"]
[]
[null,"If the disallowance or penalty relates to funds the agency received from another entity within the State's reporting entity:"]
[]
[null,"Name of State entity funds were received from:"]
[]
[null,"If disallowance or penalty relates to funds the agency \"passed through\" to an entity not within the State's reporting entity:"]
[]
[null,"Name of non-State entity:"]
[]
[null,"Type of non-State entity that received the funds:"]
[]
[null,"Does the disallowance or penalty represent a liability to the State?"]
[]
[null,"Explanation:"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["AGCY  CODE","AGENCY NAME"]
["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 COURT"]
["D050","GOVERNOR'S OFFICE--EXECUTIVE CONTROL OF STATE"]
["D100","STATE LAW ENFORCEMENT DIVISION"]
["D170","GOVERNOR'S OFFICE-- EXECUTIVE POLICY & PROGRAMS"]
["D200","GOVERNOR'S OFFICE--MANSION & GROUNDS"]
["D250","OFFICE OF INSPECTOR GENERAL"]
["D500","DEPARTMENT OF ADMINISTRATION"]
["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","COMMISSION ON PROSECUTION COORDINATION "]
["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","OFFICE OF THE STATE AUDITOR"]
["H030","COMMISSION ON HIGHER EDUCATION"]
["H060","HIGHER EDUCATION TUITION GRANTS COMMISSION"]
["H590","STATE 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"]
["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 SERVICES"]
["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"]
["R520","STATE ETHICS COMMISSION"]
["R600","DEPARTMENT OF EMPLOYMENT AND WORKFORCE"]
["S001","SAMPLE AGENCY"]
["S600","PROCUREMENT REVIEW PANEL"]
["U300","AERONAUTICS DIVISION"]

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["STATE OF SOUTH CAROLINA"]
["PENALTY REPORTING FORM"]
[null,null,null,null,null,null,null,"June 30,",{"$f":"IF('3.14.1 '!I4=\"\",\"\",'3.14.1 '!I4)","v":""}]
[null,null,null,null,null,null,"DELETE THIS FORM"]
[]
["Agency:",null,{"$f":"IF('3.14.1 '!C7=\"\",\"\",'3.14.1 '!C7)","v":"S001"},null,{"$f":"IF('3.14.1 '!E7=\"\",\"\",'3.14.1 '!E7)","v":"SAMPLE AGENCY"}]
[null,null,"Business Area",null,"Agency Name"]
[]
[null,"Preparer (Type Name):",null,{"$f":"IF('3.14.1 '!D10=\"\",\"\",'3.14.1 '!D10)","v":"Sample Preparer"},null,null,null,null,null,"Reviewer (Type Name):",null,{"$f":"IF('3.14.1 '!L10=\"\",\"\",'3.14.1 '!L10)","v":"Sample Reviewer"}]
[]
[null,"Note:  If your agency has more than one penalty situation, complete a separate form for each by clicking the button.  "]
[]
[null,null,null,"MUST ENABLE MACROS"]
[]
[]
[]
[null,"Name of entity assessing the penalty:"]
[]
[null,"Name of program (if applicable):"]
[]
[null,"Date the State and the penalty entity agreed to settlement terms:"]
[]
[null,"Does the penalty require payments in future years?"]
[]
[null,"If \"Yes\":  Fund(s) responsible for payment are:"]
[null,"Fund Number",null,null,"Fund Name",null,null,null,null,null,null,null,"Percent"]
[]
[]
[]
[null,"State (not Federal) fiscal years and amounts of payments due are:"]
[null,"State",null,null,"Payment",null,null,null,"State",null,null,null,"Payment"]
[null,"Fiscal Year",null,null,"Amount",null,null,null,"Fiscal Year",null,null,null,"Amount"]
[]
[]
[]
[]
[null,"Is there a receivable from outside the State Reporting Entity for a portion or all of this liability?"]
[]
[null,"If \"Yes\": Name of entity receivable is due from:"]
[]
[null,"Details for receivable are:"]
[null,"Fund Number",null,null,"GL Account",null,null,"Total",null,null,"Current",null,null,"Non-Current"]
[null,null,null,null,null,null,"$",null,null,"$",null,null,"$",{"$f":"H43-K43","v":0}]
[null,null,null,null,null,null,"$",null,null,"$",null,null,"$",{"$f":"H44-K44","v":0}]
[]
[null,"Other provisions of the penalty agreement are:"]
[]
[]
[]
[]
[]
[]
[null,"PASS-THROUGH FUNDS INFORMATION"]
[]
[null,"If penalty relates to funds the agency received from another State agency:"]
[]
[null,"Name of State agency funds were received from:"]
[]
[null,"If penalty relates to funds the agency \"passed through\" to a non-State organization:"]
[]
[null,"Name of non-State organization:"]
[]
[null,"Type of non-State organization that received the funds:"]
[]
[null,"Does the penalty represent a liability to the State?"]
[]
[null,"Explanation:"]

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["State of South Carolina"]
["Section 3.14, Disallowances and Penalties Reporting Package"]
["Reviewer Checklist"]
["Fiscal Year 2019"]
[]
[null,null,"Business Area: ",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":"S001"},null,null,null,null,"Date Last Review Step Was Completed:   ","2019-07-19"]
[]
[]
["Reviewer's Responses:"]
[{"$f":"COUNT(A$9:A9)+1","v":1},"Is the reviewer of the form(s) someone other than the person who prepared it?",null,null,null,null,null,null,null,null,"Yes"]
[]
[{"$f":"COUNT(A$9:A11)+1","v":2},"Is the contact information (i.e. title, email, and telephone number) for the preparer"]
[null," and reviewer accurately reported on the signature page?",null,null,null,null,null,null,null,null,"Yes"]
[]
[{"$f":"COUNT(A$9:A14)+1","v":3},"Are the amounts reported represented by agreed upon settlement terms?  ",null,null,null,null,null,null,null,null,"Yes"]
[]
[{"$f":"COUNT(A$9:A16)+1","v":4},"Are the fund(s) from which payments are to be paid the appropriate fund(s)?",null,null,null,null,null,null,null,null,"Yes"]
[]
[{"$f":"COUNT(A$9:A18)+1","v":5},"Do the future amounts represent all of the unpaid settlement agreement amounts?",null,null,null,null,null,null,null,null,"Yes"]
[]
[{"$f":"COUNT(A$9:A20)+1","v":6},"Are other provisions of the agreement documented in sufficient detail for "]
[null,"someone not familiar with the daily operations of your agency to understand?",null,null,null,null,null,null,null,null,"Yes"]
[]
[{"$f":"COUNT(A$9:A23)+1","v":7},"Is pass-through information provided only for disallowances or penalties related "]
[null,"to another state entity or passed through to non-state entities?",null,null,null,null,null,null,null,null,"Yes"]
[]
[{"$f":"COUNT(A$9:A26)+1","v":8},"Is the explanation for recognizing or not recognizing a liability to the state in "]
[null,"sufficient detail for someone not familiar with the daily operations of your"]
[null," agency to understand?",null,null,null,null,null,null,null,null,"Yes"]

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["STATE OF SOUTH CAROLINA"]
["DISALLOWANCES AND PENALTIES REPORTING FORM"]
[null,null,null,null,null,null,null,"June 30,",2017]
[]
[]
["Agency:",null,{"$f":"IF('3.14.1 '!C7=\"\",\"\",'3.14.1 '!C7)","v":"S001"},null,{"$f":"IF('3.14.1 '!E7=\"\",\"\",'3.14.1 '!E7)","v":"SAMPLE AGENCY"}]
[null,null,"Business Area",null,"Agency Name"]
[]
[null,"Preparer (Type Name):",null,{"$f":"IF('3.14.1 '!D10=\"\",\"\",'3.14.1 '!D10)","v":"Sample Preparer"},null,null,null,null,null,"Reviewer (Type Name):",null,{"$f":"IF('3.14.1 '!L10=\"\",\"\",'3.14.1 '!L10)","v":"Sample Reviewer"}]
[]
[null,"Note:  If your agency has more than one disallowance or penalty situation, complete a separate form for each by clicking the button.  "]
[null,null,null,"MUST ENABLE MACROS"]
[]
[null,"Only situations where an agreement has been reached to make payments or accept reduced revenues in a future State fiscal year as "]
[null,"a result of past events that caused a disallowance or penalty should be reported on this form."]
[]
[null,"Name of entity assessing the disallowance or penalty:"]
[]
[null,"Name of program (if applicable):"]
[]
[null,"Date the State and the disallowance or penalty entity agreed to settlement terms:"]
[]
[null,"Please send a copy of the settlement agreement."]
[]
[null,"Fund(s) responsible for future payment:"]
[null,"Fund Number",null,null,"Fund Name",null,null,null,null,null,null,null,"Percent"]
[]
[]
[]
[null,"State (not Federal) fiscal years and amounts of payments due are:"]
[null,"State",null,null,"Payment",null,null,null,"State",null,null,null,"Payment"]
[null,"Fiscal Year",null,null,"Amount",null,null,null,"Fiscal Year",null,null,null,"Amount"]
[]
[]
[]
[]
[null,"Is there a receivable from outside the State's reporting entity for a portion or all of this liability?"]
[]
[null,"If \"Yes\": Name of entity receivable is due from:"]
[]
[null,"Details for the receivable:"]
[null,"Fund Number",null,null,"GL Account",null,null,"Total",null,null,"Current",null,null,"Non-Current"]
[null,null,null,null,null,null,"$",null,null,"$",null,null,"$",{"$f":"H43-K43","v":0}]
[null,null,null,null,null,null,"$",null,null,"$",null,null,"$",{"$f":"H44-K44","v":0}]
[]
[null,"Other provisions of the disallowance or penalty agreement:"]
[]
[]
[]
[]
[]
[]
[null,"PASS-THROUGH FUNDS INFORMATION"]
[]
[null,"If the disallowance or penalty relates to funds the agency received from another entity within the State's reporting entity:"]
[]
[null,"Name of State entity funds were received from:"]
[]
[null,"If disallowance or penalty relates to funds the agency \"passed through\" to an entity not within the State's reporting entity:"]
[]
[null,"Name of non-State entity:"]
[]
[null,"Type of non-State entity that received the funds:"]
[]
[null,"Does the disallowance or penalty represent a liability to the State?"]
[]
[null,"Explanation:"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["AGCY  CODE","AGENCY NAME"]
["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 ADMINISTRATION"]
["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"]
["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"]

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["STATE OF SOUTH CAROLINA"]
["PENALTY REPORTING FORM"]
[null,null,null,null,null,null,null,"June 30,",{"$f":"IF('3.14.1 '!I4=\"\",\"\",'3.14.1 '!I4)","v":""}]
[]
[]
["Agency:",null,{"$f":"IF('3.14.1 '!C7=\"\",\"\",'3.14.1 '!C7)","v":"S001"},null,{"$f":"IF('3.14.1 '!E7=\"\",\"\",'3.14.1 '!E7)","v":"SAMPLE AGENCY"}]
[null,null,"Business Area",null,"Agency Name"]
[]
[null,"Preparer (Type Name):",null,{"$f":"IF('3.14.1 '!D10=\"\",\"\",'3.14.1 '!D10)","v":"Sample Preparer"},null,null,null,null,null,"Reviewer (Type Name):",null,{"$f":"IF('3.14.1 '!L10=\"\",\"\",'3.14.1 '!L10)","v":"Sample Reviewer"}]
[]
[null,"Note:  If your agency has more than one penalty situation, complete a separate form for each by clicking the button.  "]
[]
[null,null,null,"MUST ENABLE MACROS"]
[]
[]
[]
[null,"Name of entity assessing the penalty:"]
[]
[null,"Name of program (if applicable):"]
[]
[null,"Date the State and the penalty entity agreed to settlement terms:"]
[]
[null,"Does the penalty require payments in future years?"]
[]
[null,"If \"Yes\":  Fund(s) responsible for payment are:"]
[null,"Fund Number",null,null,"Fund Name",null,null,null,null,null,null,null,"Percent"]
[]
[]
[]
[null,"State (not Federal) fiscal years and amounts of payments due are:"]
[null,"State",null,null,"Payment",null,null,null,"State",null,null,null,"Payment"]
[null,"Fiscal Year",null,null,"Amount",null,null,null,"Fiscal Year",null,null,null,"Amount"]
[]
[]
[]
[]
[null,"Is there a receivable from outside the State Reporting Entity for a portion or all of this liability?"]
[]
[null,"If \"Yes\": Name of entity receivable is due from:"]
[]
[null,"Details for receivable are:"]
[null,"Fund Number",null,null,"GL Account",null,null,"Total",null,null,"Current",null,null,"Non-Current"]
[null,null,null,null,null,null,"$",null,null,"$",null,null,"$",{"$f":"H43-K43","v":0}]
[null,null,null,null,null,null,"$",null,null,"$",null,null,"$",{"$f":"H44-K44","v":0}]
[]
[null,"Other provisions of the penalty agreement are:"]
[]
[]
[]
[]
[]
[]
[null,"PASS-THROUGH FUNDS INFORMATION"]
[]
[null,"If penalty relates to funds the agency received from another State agency:"]
[]
[null,"Name of State agency funds were received from:"]
[]
[null,"If penalty relates to funds the agency \"passed through\" to a non-State organization:"]
[]
[null,"Name of non-State organization:"]
[]
[null,"Type of non-State organization that received the funds:"]
[]
[null,"Does the penalty represent a liability to the State?"]
[]
[null,"Explanation:"]