Overall, GFOA members strive to meet a high standard for comprehensive and timely financial reporting - and do exceptionally well. GFOA's award programs recognize almost 5,000 different governments for their achievements. However, no one is perfect and GFOA tracks common deficiencies that are noted in the annual comprehensive financial reports submitted to the Certificate of Achievement (CoA) program. This session will highlight common areas for improvement, criteria with higher rates of nonconformance, and "asterisk" items that may prevent an organization from receiving their award.