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Annual Financial Reporting

This page contains a set of checklists to help local governments in Washington State prepare and review their annual financial reports.

COVID-19 Update

Due to the impacts of COVID-19, the annual financial reporting deadline was extended to July 1 this year (see Proclamation 20-34, extended by the state legislative leadership).

In addition, the State Auditor's Office has a COVID-19 Accounting and Reporting page providing all the BARS Manual and annual financial reporting news related to the pandemic.


Report Preparation Checklists and Report Workbooks

Use these documents as tools to assist with the preparation and reconciliation of the cash basis financial statements, notes, and supplemental schedules of the annual financial report.  


Internal Review Checklist

Use this checklist to assist in determining the accuracy of the financial information that has been prepared by someone other than the reviewer, as part of the internal control system used by management.


Recent Annual Report Changes

  • Recent blog posts about financial reporting – Articles written by MRSC staff and contributors about financial reporting, including annual changes. Articles are listed in reverse chronological order, with the most recent first.

Last Modified: July 31, 2020