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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 2018 Year End Memo (PDF)

FY 2018 Year End Memo - Colleges & Universities (PDF)

FY 2018 Year End Calendar (PDF)

FY 2018 Financial Reporting (CAFR) Year End Memo (PDF)

Statewide Accounting Policies / Procedures (Updated December 2018)

Journal Entry Policies

Purchase Order Policy

Accounting Forms (Updated December 2018)

Finance Director's Contact Form (Excel)

Fund Validation Form (Excel)

Journal Entry Template (Excel)

New Fund Request Form (Excel)

New General Ledger Account Request Form (Excel)

Accounting Guidance (Updated March 2019)

Accounting for Federally Declared Disasters (PDF)

Agency Monthly Close Checklist (Excel)

Document Types (PDF)

Fund Definitions (PDF)

Low Value Asset Accounting (PDF)

Recovery Audit Example (PDF)

General Ledger Guidance (Updated December 2018)

Major General Ledger Categories (PDF)

Expenditure General Ledger Account Definitions (PDF)

Revenue General Ledger Account Definitions (PDF)

Quick Links for New Real Estate & IT General Ledger Accounts

Change Logs


Accounts Payable Policies and Procedures (Updated December 2018)

Cross Reference Authority (PDF)

Disbursement Regulations (PDF)

Index of Disbursement Regulations (PDF)