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 March fifteenth of each year. If an entity fails to file the financial report by March 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

2018 Local Government Finance Report (PDF) 

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

2018 Local Government Finance Report Data Only (Excel)


Local Government Expenditure and Revenue Trends - Presented to Local Government Fund Ad Hoc Committee, November 27, 2017  (Based on the 2016 Local Government Finance Report)


Local Government Finance Report Data Submission


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 Julia Williams if you need assistance. Julia may be reached at or (803) 734-3780.


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: [2019 County Form] [2019 Municipal Form] (Excel)

Instructions: [2019 County Instructions] [2019 Municipal Instructions] (PDF)


For questions or comments please contact Julia Williams. Julia may be reached at or (803) 734-3780.



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