GASB 34 OCBOA Financial Statements
The following resources are provided to help governments understand the American Institute of Certified Public Accountants (AICPA) interpretation and its impact on their financial statements:
AICPA Interpretation Memo (pdf)
AOS Technical Bulletin 2005-002 (pdf)
Financial Statements for Annual Financial Reports for Periods 2011 and Thereafter
- Sample GAAP Look-alike - City (Statements | Notes) Updated 1/2013
- Sample GAAP Look-alike - County (Statements | Notes) Updated 1/2013
- Sample GAAP Look-alike - General Health District (Statements | Notes) Updated 1/2013
- Sample GAAP Look-alike - Library (Statements | Notes) Updated 1/2013
- Sample GAAP Look-alike - School (Statements | Notes) Updated 1/2013
- Sample GAAP Look-alike - Township (Statements | Notes) Updated 1/2013
- Sample GAAP Look-alike - Village (Statements | Notes) Updated 1/2013
Financial Statements for Annual Financial Reports for Periods before 2011
- Sample Management’s Discussion and Analysis - Local Government (doc) Updated 9/2007
- Sample GAAP Look-alike Statements and Notes - City (zip) Updated 9/2008
- Sample GAAP Look-alike Statements and Notes - County (zip) Updated 9/2008
- Sample GAAP Look-alike Statements and Notes - Library (zip) Updated 5/2008
- Sample GAAP Look-alike Statements and Notes - School (zip) Updated 9/2008
- Sample GAAP Look-alike Statements and Notes - Township (zip) Updated 5/2008
- Sample GAAP Look-alike Statements and Notes - Village (zip) Updated 5/2008
- Sample GAAP Look-alike Statements and Notes - Health Districts (zip) Updated 5/2008
- Major Fund Test Spreadsheet - Local Government (xls) Updated 1/2010