The checklists are updated annually after the Governmental Report Review courses. 
The current checklists were updated in 2025.

• GAAP Basis
• Modified Cash Basis
• LEA (School District) Regulatory
• LEA (School District) AFR Single Audit GAS
• Single Audit - GAS Checklist

2026 Governmental Report Review courses will be held virtually beginning in December 2026.  The 2026 checklists will be online and available to members by January 2027.

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Questions, comments, feedback

Oralia Guajardo
Manager, Professional Standards | 312.517.7608