OCBOA Cash/OCBOA Modified Cash Basis Financial Statements

(commonly referred to as “GAAP look-alike”)

Financial Statements for Annual Financial Reports

Below are sample GAAP look-alikes

Presenting an MD&A or a letter of transmittal is optional when preparing OCBOA statements. If you choose to present an MD&A or a letter of transmittal, see Governmental Accounting Standards Board (GASB) guidance.