Cities, Counties and Special Purpose Districts (Cash Basis)





Reporting Principles and Requirements

          City/County              Reporting Requirements and Filing Instructions for Cities and Counties

          Special Purpose       Reporting Requirements and Filing Instructions for Special Purpose Districts

  • All                            Certification                         
  • All                            GAAP versus Cash Basis Reporting

Financial Statements


Notes to Financial Statements


Supplementary and Other Information

          All                             Liabilities (Schedule 09)

          All                             Expenditures of Federal Awards (Schedule 16)


SAO Annual Report Schedules *

          All                             Revenues/Expenditures (Schedule 01)

          City/County               Summary of Bank Reconciliation (Schedule 06)

          City/County               Disbursement Activity (Schedule 07)

          City/County               Cash Activity (Schedule 11)

          All                             Expenditures of State Financial Assistance (Schedule 15)

          City/County               Public Works (Schedule 17)

          All                             Labor Relations Consultant(s) (Schedule 19)

          County                      Sales and Use Tax for Public Facilities - Rural Counties (Schedule 20)

          All                             Risk Management (Schedule 21)

          All                             Assessment Questionnaire (Schedule 22)


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