Finder Widget



The Finance Department is responsible for managing the financial affairs of the City and provides administrative support to city departments through financial reporting, cash and debt management, utility billing and collections, accounts receivable processing, accounts payable processing, and other financial services

The Finance Department consists of two divisions: Finance and Utility Services (see link above).  Areas of responsibility include, but are not limited to:  preparation of the annual budget, preparation of the City's Comprehensive Annual Financial Report (CAFR), preparation of other monthly financial and state required financial reporting, proper recording of transactions in accordance with Generally Accepted Accounting Principles (GAAP), creation and enforcement of financial policies and procedures, accounts payable, payroll tax submission, cash investments, debt management, proper bank collateralization of cash balances, preparation of monthly utility billings and collection, and accounts receivables management and collection.


The City of Lancaster believes that financial transparency and accountability are very important.  Therefore, the City is providing to its citizens, a listing of all checks written through the City's accounts payable process for the last twelve (12) months.  The check listing will include the vendor, amount paid and a brief description of the purchase for our citizens to review.

In addition to the check listing each month, the City will also provide additional revenue and expenditure/expense information by major revenue groups and city departments.  This information will be provided for the current fiscal year and the two (2) preceding ones to provide comparison of current fiscal year figures with prior fiscal year periods.  This information will allow citizens to see patterns in city finances and the ability to ask questions of city staff.  If any citizen has questions concerning any information provided under this section, they can contact the City's Finance Director, James Absher, at (803)283-9946 or by email at

All revenue and expenditure/expense information is presented on the modified accrual basis.  This is the basis for the City's budgeting for all funds regardless of the financial reporting basis of each fund.  The modified accrual basis is the method under which revenues are recognized when available and measurable.  Expenditures/expenses are recognized in the period in which the associated liability is incurred, except for principal and interest on long-term debt which is recognized to the extent the debt has matured.


Current and historical financial reports for the City can be found under the financial reports link above. Included under this link is the current fiscal year financial budget, current and historical copies of the City's Comprehensive Annual Financial Report (CAFR), and monthly budgetary progress reports presented to City Council.  The most recent CAFR contains valuable information as it relates to the overall financial health of the City as of the end of the last completed fiscal year.  The monthly reports provide information concerning the City's actual performance in the current fiscal year as it compares to budgetary expectations.

Also included below is the most recent council approved fee schedule for the City of Lancaster.

E-Mail Finance Department

2016-2017 Schedule of Taxes, Fees and Charges

For financial reporting or utility services information, click on the links at top of page.