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GASB Annual Comprehensive Financial Report (ACFR) Checklist

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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: *

GASB Annual Comprehensive Financial Report (ACFR) Checklist 체크리스트 전체 다운로드

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