Comprehensive General-Purpose Checklist

This comprehensive general-purpose checklist includes questions that are applicable to general-purpose governments, school districts and stand-alone business-type activity governments. GFOA no longer expects to maintain specialized checklists for school districts and stand-along business-type activities, being that a majority of the requirements for both are already contained in the comprehensive general-purpose government checklist. The comprehensive general-purpose government checklist now contains a column indicating if a checklist question is specific to a school district (labeled as “school”) or to a stand-along business-type activity (labeled as “BTA”).

  • April 2018 Checklist – This checklist is available for governments preparing 2019 comprehensive annual financial reports and for governments to use a reference for comments received from GFOA established the Certificate of Achievement for Excellence in Financial Reporting Program.