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Resource Library – Financial Reporting for Cash Basis Governments

Complete and accurate financial reporting is an important aspect of transparency for any local government or school district. Use these checklists to help you assess reporting risks, verify data accuracy, and review the important details of your annual financial report.

Checklist: Preparing cash basis financial statements

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This customizable checklist can help local governments reporting under cash basis with their year-end process for reviewing financial statements, notes and supplemental schedules.

Last updated: January 2022

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Checklist: Data quality

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This checklist can help local governments verify the accuracy of the data they submit for their annual reports.

Last updated: August 2021

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Worksheet: Financial reporting risk assessment

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Local governments can use this example worksheet as part of their risk assessments related to financial reporting, as well to document their conclusions and responses.

Last updated: June 2021

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Checklist: School district financial reporting review

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This self-assessment checklist can help school districts with their year-end review process for financial statements, notes and supplemental schedules. It can also be used as a baseline to develop processes, policies and procedures that address the most common deficiencies found in school districts’ prepared financial information.

Last updated: September 2021

Download Excel file