Counties | Annual Report Forms
GAAP Annual Report Forms
What do I do first? Where do I file?
Instructions for Completion of the Financial Reports and Management's Discussion and Analysis
Sample Management's Discussion and Analysis
Government-Wide Financial Statements
- Exhibit 3 - Balance Sheet - Governmental Funds
- Exhibit 3 - Reconciliation
- Exhibit 4 - Statement of Revenues, Expenditures and Changes in Fund Balances -Governmental Funds
- Exhibit 4 - Reconciliation
- Exhibit 5 - Statement of Net Position - Proprietary Funds
- Exhibit 6 - Statement of Revenues, Expenses and Changes in Net Position - Proprietary Funds
- Exhibit 7 - Statement of Cash Flows - Proprietary Funds
- Exhibit 8 - Statement of Net Position - Fiduciary Funds
- Exhibit 9 - Statement of Changes in Net Position - Fiduciary Funds
- Notes to the Financial Statements
- Budgetary Comparison Schedule
- Notes to Required Supplementary Information - Budgetary Comparison Schedules
- OPEB Schedule
- Notes to Required Supplementary Information - OPEB Schedule
- Schedule of Net Pension Liability/Asset
- Schedule of Pension Contributions
- Notes to Required Supplementary Information - Pension Schedule
- Combining Balance Sheet - Nonmajor Governmental Funds
- Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds
- Combining Statement of Fiduciary Net Position - Custodial Funds
- Combining Statement of Changes in Fiduciary Net Position - Custodial Funds
- Schedule of Expenditures of Federal Awards
- Schedule of Changes in Long-Term Debt
- Statement of Net Position - Worksheet
- Statement of Activities - Worksheet
- General and Program Revenues - Worksheet
- Major Fund Determination - Worksheet
- Sample Reconciliation Entries
- GASB 68 Pension Worksheet - CY2023
- GASB 68 Pension Worksheet - CY2022
Special Purpose Annual Report Forms
What do I do first? Where do I file?
Instructions for Completion of the Special Purpose Financial Reports
Instructions for Management's, Discussion and Analysis
Sample Management's, Discussion and Analysis
2023 Linked Annual Report Workbook
Government Wide Financial Statements
- Exhibit 3 - Balance Sheet - Governmental Funds
- Exhibit 4 - Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Funds
- Exhibit 5 - Statement of Net Position - Proprietary Funds
- Exhibit 6 - Statement of Revenues, Expenses and Changes in Net Position - Proprietary Funds
- Exhibit 7 - Statement of Cash Flows - Proprietary Funds
- Exhibit 8 - Statement of Net Position - Fiduciary Funds
- Exhibit 9 - Statement of Changes in Net Position - Fiduciary Funds
- Notes to the Financial Statements
- Budgetary Comparison Schedule
- Notes to Supplementary Information - Budgetary Comparison Schedule
- OPEB Schedule
- Notes to Supplementary Information - OPEB Schedule
- Schedule of Net Pension Liability/Asset
- Notes to Supplementary Information - Pension Schedule
- Schedule of Expenditures of Federal Awards
- Schedule of Changes in Long-Term Debt
- Combining Balance Sheet - Nonmajor Governmental Funds
- Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds
- Combining Statement of Fiduciary Net Position - Custodial Funds
- Combining Statement of Changes in Fiduciary Net Position - Custodial Funds
- Statement of Net Position - Worksheet
- Statement of Activities - Worksheet
- Program/General Revenue - Worksheet
- Major Fund Determination - Worksheet
- GASB 68 Pension Worksheet - CY2023
- GASB 68 Pension Worksheet - CY2022