State of South Carolina 
Office of the Comptroller General 
Agencies That Submit Closing Packages
Fiscal Year Ended June 30, 2008


NOTE: The Acrobat files are "read-only" and cannot be changed, but can be printed to paper. You can save the Excel workbooks to your hard drive, complete the forms on your computer, then submit printed, signed copies to the Comptroller General's Office.

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GAAP CLOSING PROCEDURES MANUAL

The issue date in the header of each "Instructions" file reflects the latest date of any changes.  See Section 0.0 below, Summary of Revisions Since Last Year, for more details.


   SECTION   

                                           DESCRIPTION                                             

    FORMAT     
0.0 SUMMARY OF REVISIONS SINCE LAST YEAR Acrobat
     
1.0 INTRODUCTION Acrobat
     
2.0 MASTER CLOSING PACKAGE
 

     Instructions

 Acrobat
     Forms Excel
     
3.0 DETAILED AGENCY CLOSING PACKAGES
3.1      Cash and Investments Closing Package
            Instructions Acrobat
          Forms Excel
          Reviewer Checklist Acrobat
3.2      Tax Revenues Closing Package
          Instructions Acrobat
          Forms Excel
          Reviewer Checklist Acrobat
3.3      Grant/Contribution Revenues Closing Package
          Instructions Acrobat
          Forms Excel
          Reviewer Checklist Acrobat
3.4      Miscellaneous Revenues Closing Package
          Instructions Acrobat
          Forms Excel
          Reviewer Checklist Acrobat
3.5a      Loans Receivable Closing Package
          Instructions Acrobat
          Forms Excel
          Reviewer Checklist Acrobat
3.5b      Refunds Receivable Closing Package
          Instructions Acrobat
          Forms Excel
          Reviewer Checklist Acrobat
3.6      Inventory Closing Package
          Instructions Acrobat
          Forms Excel
          Reviewer Checklist Acrobat
3.7      NOT APPLICABLE
3.8      Capital Assets Overview Closing Package
          Instructions Acrobat
          Forms Excel
          Reviewer Checklist Acrobat
3.9      Capital Assets and Accumulated Depreciation Closing Package
          Instructions Acrobat
          Forms Excel
3.10      Capital Assets Additions Closing Package
          Instructions Acrobat
          Forms Excel
3.11      Capital Assets Intra-State Transfers Closing Package
          Instructions Acrobat
          Forms Excel
3.12      Accounts Payable Closing Package
          Instructions Acrobat
          Forms Excel
          Reviewer Checklist Acrobat
3.13      Litigation Closing Package
          Instructions Acrobat
          Forms Excel
          Reviewer Checklist Acrobat
3.14      Grant Disallowances Closing Package
          Instructions Acrobat
          Forms Excel
3.15      Claims Closing Package
          Instructions Acrobat
          Forms Excel
          Reviewer Checklist Acrobat
3.16      Miscellaneous Loss Liabilities, Loss Contingencies, and Commitments
     Closing Package
          Instructions Acrobat
          Forms Excel
3.17      Compensated Absences Closing Package
          Instructions Acrobat
          Forms Excel
          Reviewer Checklist Acrobat
3.18      Interfund Payables Closing Package
          Instructions Acrobat
          Forms Excel
          Reviewer Checklist Acrobat
3.19      Operating Leases Closing Package
          Instructions Acrobat
          Forms Excel
          Reviewer Checklist Acrobat
3.20      Operating Leases - Lessor Closing Package
          Instructions Acrobat
          Forms Excel
          Reviewer Checklist Acrobat
     
4.0 NOT APPLICABLE
     
5.0 NOT APPLICABLE
 

 

  
6.0 APPENDIXES
6.1      STARS Subfunds and GAAP Fund Codes
          Appendix A Acrobat
6.2      STARS Agency Codes and GAAP Agency Function Codes
          Appendix B Acrobat
6.3      STARS Expenditure Object Codes and GAAP Expenditure Codes -
     Governmental Funds
          Appendix C Acrobat
6.4      STARS Expenditure Object Codes and GAAP Expense Codes -
     Enterprise, Internal Service, and Trust Funds
          Appendix D Acrobat
6.5      STARS Revenue Object Codes and GAAP Revenue Codes
          Appendix E Acrobat
6.6      STARS Capital Project Codes and GAAP Fund Codes
          Appendix F Acrobat
6.7      State Risk Management Activities
          Appendix G Acrobat