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The Official Web Site of the State of South Carolina

CG's Accounting Policies and Procedures

Statewide Year End Guidance

FY 2019 Year End Memo

FY 2019 Year End Memo - Colleges & Universities

FY 2019 Year End Calendar

FY 2019 Financial Reporting (CAFR) Year End Memo

Statewide Accounting Policies / Procedures (Updated September 2019)

Journal Entry Policies

Purchase Order Policy

Accounting Forms (Updated September 2019)

Finance Director's Contact Form

Fund Validation Form

Journal Entry Template

New Fund Request Form

New General Ledger Account Request Form

Accounting Guidance (Updated November 2019)

Accounting for Federally Declared Disasters

Accounting for Federally Declared Disasters - Additional Steps for Agencies with Retention Legislation

Agency Monthly Close Checklist

Document Types

Fund Definitions

Low Value Asset Accounting

Petty Cash Guidance (New!)

Recovery Audit - Agency Accounting Guidance

SCEIS Capital Lease Functionality


General Ledger Guidance (Updated September 2019)

Major General Ledger Categories

Expenditure General Ledger Account Definitions

Revenue General Ledger Account Definitions

Quick Links for New Real Estate & IT General Ledger Accounts

Change Logs


Accounts Payable Policies and Procedures (Updated September 2019)

Cross Reference Authority

Disbursement Regulations