Financial Statement Preparation

Checklists and Guides

Fund Financial Statement Guide

8/5/2025

ECF Accounting Guidance (Final)

8/5/2025

LEA Review Checklist

8/5/2025

This summary page should be used to document the completion of the Management Discussion & Analysis. Completion of this summary is intended to be used as a "checklist" to ensure that all required/ applicable elements were included in this analysis.

Final Analytical Checksheet

8/5/2025

Government-Wide Financial Statement Guide

8/5/2025

Templates

MD&A Template

12/7/2021

Tools

Full Audit Packet

9/14/2022

This audit packet includes worksheets, confirmations and other tools to assist in the preparation of the financial statements. For example, NICA calculation, worksheet to assist in recording bond issues, etc.

Includes: Capital Assets, Capital Projects, Cash and Investments, Fund Balance, Long Term Liabilities, and Net Investment in Capital Assets