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Annual Financial Reporting Checklists

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

RCW 43.09.230 requires all local government entities to prepare, certify, and file a financial report with the State Auditor's Office (SAO) within 150 days from the end of the fiscal period. Timely filing is imperative, and there are no exceptions to the deadline.

In most years the filing deadline is May 30, except leap years when the deadline is May 29.

Report Preparation Checklists

Use this checklist as a tool 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: February 26, 2020