Reference Materials
Regulatory Cash Basis Financial Statements
(commonly referred to as “AOS basis”)
The Auditor of State's Office is not responsible for the completeness or the sufficiency of the shells listed below. Auditees or independent public accountants should tailor these shells accordingly and ensure note disclosures, etc. include the most recent information available.
Sample Annual Financial Statement Information
- Agricultural Society - Updated Dec. 2023
Financial Statement | Notes | Instructions - ADAMH Board - Updated Dec. 2023
Financial Statement | Notes | Worksheets | Instructions - Airport Authority - Updated Dec. 2023
Financial Statement | Notes | Instructions - Cemetery - Updated Dec. 2023
Financial Statement | Notes | Instructions - Community Based Correctional Facility - Updated Dec. 2023
Financial Statement | Notes | Instructions - Conservancy District - Updated Dec. 2023
Financial Statement | Notes | Instructions - Family and Children First Council - Updated Dec. 2023
Financial Statement | Notes | Instructions - Fire District (or EMS/Ambulance District) - Updated Dec. 2023
Financial Statement | Notes | Instructions - Generic Special Purpose Government - Updated Dec. 2023
Financial Statement | Worksheets | Notes | Instructions - General Health District - Updated Dec. 2023
Financial Statement | Notes | Worksheets | Instructions - Libraries - Updated Dec. 2023
Financial Statement | Notes | Worksheets | Instructions | PDF - Park District - Updated Dec. 2023
Financial Statement | Notes | Worksheets | Instructions - Regional Planning Commission - Updated Dec. 2023
Financial Statement | Notes | Worksheets | Instructions - Soil and Water Conservation District - Updated Dec. 2023
Financial Statement | Notes | Instructions - Solid Waste District - Updated Dec. 2023
Financial Statement | Notes | Worksheets | Instructions - Townships - Updated Dec. 2023
Financial Statement | Notes | Worksheets | Instructions | PDF - Villages - Updated Dec. 2023
Financial Statement | Notes | Worksheets | Instructions | PDF - Water Sewer District - Updated Dec. 2023
Financial Statement | Notes| Instructions