GFOA’s 108th Annual Conference

Register today!

  • For this year’s session details, go to GFOA's annual conference page

  • Apply for GFOA’s first-time annual conference attendee scholarships

New Program for Modified Cash Basis Reports

  • Learn more about the Certificate of Conformance Program for Small Government Annual Financial Reports
  • Submit an application and be one of the first winners of the new award!
  • Contact us for materials on the new program to distribute at your next local conference

Certificate of Conformance Program for Small Government Annual Financial Reports

The Government Finance Officers Association (GFOA) has announced that it has established a professional recognition program for small governments that prepare their financial reports on a modified cash basis. Letter from GFOA’s Executive Director/CEO

Purpose. The new Certificate of Conformance Program for Small Government Annual Financial Reports (Certificate of Conformance Program) aims to improve the quality and consistency of financial reporting for small governments by:


  1. Providing guidelines to help standardize the format and content of financial reports prepared on a modified cash basis;
  2. Encouraging governments to follow those guidelines by offering public recognition to those that successfully do so; and
  3. Assisting governments to implement the guidelines by providing technical materials and training.

The new Certificate of Conformance Program is designed for the thousands of small governments for which financial reporting in conformity with generally accepted accounting principles (GAAP) is not a viable option. For some participants, the program may be a first step toward GAAP financial reporting.

Eligibility. The Certificate of Conformance  Program is designed for governments that report total revenue (primary government) of $25 million or less.

Applications. The GFOA will accept applications for the Certificate of Conformance Program starting with reports for the fiscal year that ended June 30, 2012. Submissions for that fiscal year must be received by no later than March 31, 2013. Download

Checklists. A checklist for general purpose governments is now available at the GFOA website. Specialized checklists for school districts and stand-alone business-type activities will be available at the GFOA's website in early February 2013. Download general-purpose government checklist

Judging. Reports submitted to the program will be judged by a combination of volunteer reviewers and GFOA professional staff.

Download a FAQ Sheet on the New Program


Questions? E-mail sgafr

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