Economic Analysis and Reports

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

Local Government Finance Report

2014 Local Government Finance Report (PDF) (Revised - released December 11, 2015)

2014 Local Government Finance Report Data Only (Excel)


Local Government Finance Report Data Submission

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

(Online submission is now active. The issues with the database have been resolved. Thank you for your patience.)

Login information to access the online submission website above is included in the letter mailed to each county and municipality. Please contact Lisa Wren at 803-734-3783 or if you need assistance.

If you are unable to access the online submission website above, you may mail, email, or fax the form: [County form] [Municipal form].

Instructions: [County Instructions] [Municipal Instructions]


For questions or comments please contact Lisa Wren at 803-734-3783 or