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GASB Annual Comprehensive Financial Report (ACFR) Checklist
Cette liste de contrôle est en anglais.
Confirms a state or local government's Annual Comprehensive Financial Report includes the required components and note disclosures under generally accepted accounting principles for governments.
GASB Statement 34GAAPGFOA Certificate Program
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Report Structure & Introductory Section
- Does the ACFR contain the three required sections: introductory, financial, and statistical? *
- Is a letter of transmittal signed by the finance officer and/or chief executive included? *
- Is the government's organizational chart and list of principal officials included in the introductory section? *
- Fiscal year end covered by this ACFR: *
Management's Discussion & Analysis
- Does MD&A precede the basic financial statements as required supplementary information? *
- Does MD&A provide a condensed comparison of current and prior year financial position and results? *
- Does MD&A discuss significant capital asset and long-term debt activity during the year? *
- Does MD&A describe currently known facts, decisions, or conditions expected to affect future financial position? *
Government-Wide & Fund Financial Statements
- Are government-wide statements (Statement of Net Position and Statement of Activities) prepared on the accrual basis using the economic resources measurement focus? *
- Are governmental fund statements presented on the modified accrual basis with a reconciliation to government-wide statements? *
- Are major funds reported in separate columns with nonmajor funds aggregated? *
- Is fund balance classified into nonspendable, restricted, committed, assigned, and unassigned categories? *
Note Disclosures
- Do the notes include a summary of significant accounting policies? *
- Are deposit and investment risk disclosures (credit, custodial, concentration, interest rate) presented? *
- Are capital asset and long-term liability activity schedules disclosed? *
- Are subsequent events through the report date evaluated and disclosed? *
Required & Statistical Supplementary Information
- Is a budgetary comparison schedule presented for the general fund and major special revenue funds? *
- Does the statistical section include the required financial trends, revenue capacity, debt capacity, demographic, and operating information categories? *
- Are ten years of data presented for statistical trend schedules where available? *
- Finance officer certification of the completed ACFR: *
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