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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 (PDF)

FY 2019 Year End Memo - Colleges & Universities (PDF)

FY 2019 Year End Calendar (PDF)

FY 2019 Financial Reporting (CAFR) Year End Memo (PDF)
 

Statewide Accounting Policies / Procedures (Updated June 2019)

Journal Entry Policies

Purchase Order Policy

Accounting Forms (Updated June 2019)

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 June 2019)

Accounting for Federally Declared Disasters (PDF)

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

Agency Monthly Close Checklist (Excel)

Document Types (PDF)

Fund Definitions (PDF)

Low Value Asset Accounting (PDF)

Recovery Audit - Agency Accounting Guidance (PDF)
 

General Ledger Guidance (Updated June 2019)

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 June 2019)

Cross Reference Authority (PDF)

Disbursement Regulations (PDF)