The GFOA has compiled key data from thousands of 1995-2012 fiscal year end financial reports issued by U.S. municipalities, counties, and school districts, and has released the information in spreadsheet form on CD as the updated Financial Indicators Database.
The Financial Indicators Database includes certain information for governmental funds for all years available. Beginning with 2003, it began to include certain information for enterprise funds (when applicable).
Also in 2003 certain information from the new government-wide financial statements began to be included. This data includes the total of the following items for both governmental activities and business-type activities:
- net investment in capital assets
- unrestricted net position
- restricted net position
- direct program expenses
- change in net position
- the components of program revenues
Information included in the database:
- Financial Indicators database for municipalities
- Financial Indicators database for counties
- Financial Indicators database for school districts
Information is collected from GFOA's Certificate of Achievement for Excellence in Financial Reporting Award Program and includes award winners from each year.
The financial indicators databse can be purchased by year, type of government, or as as set.