Economic Analysis and Reports

Local Government Finance

Local Government Finance Report

The Revenue and Fiscal Affairs Office (RFA) is responsible for collecting, maintaining, and compiling data provided by school districts, counties, and municipalities to publish an annual Local Government Finance Report. School district revenue and expenditure data is obtained from annual submissions by each district to the SC Department of Education. Counties and municipalities receiving revenues from state aid, currently known as Aid to Subdivisions, are required to submit an annual financial report detailing their sources of revenue, expenditures by category, indebtedness, and other information as required by the RFA.

The financial report for the most recently completed fiscal year must be submitted by January fifteenth of each year. If an entity fails to file the financial report by January fifteenth, the RFA will provide written notification that the county or municipality has 30 days to submit the required report. By law, failure to comply within 30 days must result in the withholding of ten percent of subsequent payments of state aid to the entity until the report is filed.

Reference: § 6-1-50

2016 Local Government Finance Report (PDF) (Revised January 12, 2018)

Please see appendix for listing of local jurisdictions included by fiscal year

2016 Local Government Finance Report Data Only (Excel)

 

New  Local Government Expenditure and Revenue Trends - Presented to Local Government Fund Ad Hoc Committee, November 27, 2017

 

Local Government Finance Report Data Submission

**RFA has provided an automatic extension to March 15, 2018 for submission of the FY 2017 County and Municipal Forms**

Online Submission: Click Here to login to the online database.

Login information to access the online submission website above is included in the letter mailed to each county and municipality. Please contact Justin Heineman at 803-734-5076 or justin.heineman@rfa.sc.gov if you need assistance.

If you are unable to access the online submission website above, you may mail, email, or fax the form. See below for links to the forms and instructions:

 

Forms: [2017 County Form] [2017 Municipal Form] (Excel)

Instructions: [2017 County Instructions] [2017 Municipal Instructions] (PDF)

 

For questions or comments please contact Justin Heineman at 803-734-5076 or justin.heineman@rfa.sc.gov.

 


 

Local Government Fund

 

Local Government Fund Estimates

Actual funding will depend upon appropriations by the General Assembly

Actual funding will depend upon appropriations by the General Assembly

Local Government Fund History

Local Government Fund Chart
Click image above for pdf