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

• City – Updated 02/2023
  Statements(.xls) | Notes(.docx)


• County – Updated 02/2023
  Statements(.xls) | Notes(.docx)


• General Health District – Updated 01/2023
  Statements(.xls) | Notes(.docx)


• Library – Updated 01/2023
  Statements(.xls) | Notes(.docx)


• School – Updated 2022
  Statements(.xls) | Notes(.doc)


• Township – Updated 01/2023
  Statements(.xls) | Notes(.docx)


• Village – Updated 02/2023
  Statements(.xls) | Notes(.docx)

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.