State of South Carolina
Annual Comprehensive Financial Report (ACFR)
For the Fiscal Year Ended June 30, 2023
Table of Contents
- Complete ACFR, pages 1-307 (PDF) This file contains all sections of the ACFR.
Introductory Section (Unaudited)
- Letter of Transmittal, pages 6-10 (PDF)
- Other Introductory Section Materials, pages 12-15 (PDF) This file includes the Certificate of Achievement, a list of principal State officials, and an organization chart for the State.
Financial Section
- Independent Auditor's Report, pages 18-21 (PDF)
- Management's Discussion and Analysis, pages 23-35 (PDF) This is a narrative introduction and overview designed to assist users in interpreting the basic financial statements.
- Basic Financial Statements, pages 37-186 (PDF)
- Required Supplementary Information Other Than Management's Discussion and Analysis Unaudited, pages 187-219 (PDF) This section includes a budgetary comparison schedule and other required schedules.
- Supplementary Information, pages 221-269 (PDF) Combining financial statements and schedules are included in this section.
Statistical Section (Unaudited)