Financial Reports

Budget

The Finance Director coordinates the combined effort of the county staff in the preparation of the budget for the upcoming fiscal year. In conjunction with the County Finance Committee, a budget is recommended for approval and sent to the County Council for adoption after three budget ordinance readings each year. The fiscal year for Kershaw County runs from July 1st through June 30th.

Link to 2009-2010 Annual Budget (PDF)
Link to 2008-2009 Annual Budget (PDF)
Link to 2007-2008 Annual Budget (PDF)


Annual Financial Report

The Finance Director prepares the financial statements of Kershaw County in conformity with Generally Accepted Accounting Principles (GAAP) as applied to governmental units. The County’s reporting entity applies all relevant Governmental Accounting Standards Board (GASB) pronouncements. Proprietary funds, governmental and business-type activities apply Financial Accounting Standards Board (FASB) pronouncements and Accounting Principles Board (APB) opinions issued on or before November 30, 1989, unless those pronouncements conflict with or contradict GASB pronouncements, in which case, GASB prevails.