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Office of the Controller

Financial Reporting

Financial Reporting is responsible for the development of annual financial reports for the university and each of its campuses. Financial Reporting is also responsible for coordinating all external audits and costing issues.

Financial Statements and Other Reports

USC System Financial Statement and Schedules
USC Columbia, Lancaster, Salkahatchie, Sumter and Union
USC Aiken
USC Beaufort
USC Upstate
OMB Circular A-133 Reports
Department of Athletics Financial Statement and Schedules

Capital Finance Reports

Capital Finance is responsible for USC system-wide bond instruments and indebtedness and capital project financing information and analysis. This includes management of the bond indebtedness program of the University of South Carolina System including State Institution Bonds, Revenue Bonds, Athletic Revenue Bonds and installment notes.

Access capital budget documents, annual continuing disclosure reports and annual bond indebtedness reports »

Financial Transparency Reporting

Our transparency reporting provides information on:

  • payments to university vendors
  • athletics team travel
  • state procurement cards
  • university financial statements
  • budget documents approved by the university's Board of Trustees
  • annual reports compiled by the university for other state agencies

The University of South Carolina is a multi-campus system with funding sources that include unrestricted and restricted funds that support general operations so that we may carry out our primary mission of instruction, research and public service. All state general fund appropriations derived from state taxes and state revenue collections are used to fund a portion of salaries and fringe benefits and are therefore not a source of funding for the spending transparency website. For fiscal year 2017-2018 state appropriations account for 10.4% of the total current funds budget of the University system. Other sources are student tuition and fees (48.9%), grants, contracts and gifts (23.6%), departmental sales and services (3.0%) and auxiliary enterprises (14.1 %).

University of South Carolina Transparency Initiative »