2024-01-042024-01-042023-06-30https://dc.statelibrary.sc.gov/handle/10827/53854Proviso 105.5, fiscal year 2024, directs the State Auditor to identify certain long-term obligations by state institutions of higher learning, and report findings to the General Assembly. The intent is to identify those obligations which are long-term debt or tantamount to long-term debt, or those which, if not honored, might result in a negative rating action on the institution’s or the State’s credit rating. Such obligations would not include either general obligation debt or bonded indebtedness issued directly by an institution.application/pdfCopyright status determined to be in the public domain on April 27, 2020 by United States Supreme Court ruling (Georgia et al., Petitioners v. Public.Resource.Org, Inc. : 590 U.S.__(2020))Debts, Public--South CarolinaLong-term business financing--South CarolinaUniversities and colleges--South Carolina--Accounting