Resources
Counties
| County Accounting Manual:
Annual Report Forms: Capital Assets: General Fund Surplus Analysis: Workshops: Guidance for County Sheriffs: |
Highway Department:
County Data:
|
Municipalities
Municipal Accounting Manual:
Annual Report Forms:
Guidance for Small Municipalities: |
Municipal Data:
|
School Districts
| School Accounting Manual: Annual Report Forms: Capital Asset Information: School Data: | Link to School Organizations: Workshops: Locate an Auditor: |
Independent Public Accountants
Audit Workshop: Virtual on May 13-15, 2024
|
Government Data:
|
Legislators
- FY2024 GOAC Other Fund Information by Agency (Blue Book)
- FY2023 GOAC Other Fund Information by Agency (Blue Book)
- FY2022 GOAC Other Fund Information by Agency (Blue Book)
- FY2021 GOAC Other Fund Information by Agency (Blue Book)
- FY2020 GOAC Other Fund Information by Agency (Blue Book)
- FY2019 GOAC Other Fund Information by Agency (Blue Book)
- A Legislator's Guide to the Department of Legislative Audit
- What an Audit 'IS' and 'IS NOT'
- Audit Requirements and Frequency of Audits
- County Annual Report Database
- City Annual Report Database
- Managers Responsibilities and Phone Numbers
Links to Other Web Sites:
Taxpayers
Townships
- Locate an Independent Public Accountant (IPA)
- Township Annual Report Instructions
- Township Annual Report - PDF
- Township Annual Report - Microsoft Excel Spreadsheet
- Excel Records for Townships
- Narrative on Excel Records for Township
- Example 1 - Receipt Journal
- Example 2 - Disbursement Journal
- Example 3 - Fund Cash Balance Record
- Example 4 - Revenue and Expenditure Budget Record
- Example 5 - Cash Reconciliation Worksheet
- Example 6 - Accounts Receivable Record
- Example 7 - Individual Payroll and Leave Record
- Example 8 - Township Voucher
Other Local Governments
§ 4-2-13. Taxing districts not annually audited required to file annual report - Townships excepted.
Any taxing district which is not otherwise required by law to have an annual audit of its financial records conducted by the department of legislative audit or by an auditor approved by the department of legislative audit, shall file an annual report of the district's financial affairs with the department of legislative audit within ninety days of the close of the district's fiscal year. However, this section does not apply to townships.
Water Development Districts:
InstructionsAnnual Report Forms
- Exhibit I - Balance Sheet
- Exhibit II - Statement of Revenues, Expenditures and Changes in Fund Balances
- Exhibit III - Schedule of Changes in Capital Assets
- Exhibit IV - Schedule of Changes in Long-term Debt
- Budget Form - Sample Budget Form
Watershed Districts
Annual Report FormAnnual Budget Form
Not-for-Profit Organizations
§ 4-11-2.1. Charitable or nonprofit corporations to file annual reports - Audit of accounts.
4-11-2.1 Any charitable or nonprofit corporation receiving federal funds through the state or its political subdivisions, that is required to be audited in accordance with the Federal Single Audit Act Amendments of 1996 Public Law 104-156 (31 U.S.C. sections 7501 to 7507) as amended to January 1, 2003, shall comply with the provisions of § 4-11-7, except for the restrictions on payment for the audit, when hiring a public accountant to perform the audit. The auditor-general may examine all financial records, related to funds provided by the state or its political subdivisions, of any charitable or nonprofit corporation if deemed necessary and in the public interest by the auditor- general.
Non-Profit Guidance
The Financial Accounting Standards Board and the Governmental Accounting Standards Board have reached an agreement on the criteria to apply for the purpose of determining the appropriate accounting standards an organization should follow. Those criteria are:
- Popular election of officers OR appointment (or approval) of a controlling majority of the members of the organization's governing body by officials of one or more state or local governments;
- The potential for unilateral dissolution by a government with the net assets reverting to a government; OR
- The power to enact and enforce a tax levy.
Furthermore, organizations are presumed to be governmental if they have the ability to issue directly (rather than through a state or municipal authority) debt that pays interest exempt from federal taxation.
Organizations are governmental or nongovernmental for accounting, financial reporting and auditing purposes based SOLELY on the application of the above criteria; other factors are not determinative. For example, the fact that an organization is incorporated as a not-for-profit organization and is exempt from federal income taxation under the provisions of Internal Revenue code Section 501 is not a criterion in determining whether an entity is governmental or nongovernmental for accounting, financial reporting and auditing purposes.