Project details

We use proprietary software to create the City SCO report (California).  Our software utilizes a database to consistently prepare reports from year to year.  As a result, we can easily provide line item detail for any amount in the report.  This is especially helpful during the review process.

 A summary of our methodology is as follows:

  • We send out a detailed request for all the information we will need for the current year.  This usually is sent in August.
  • We load the current year financial information into our software.  We code any new items (funds, accounts, or departments) and prepare the report.
  • We issue drafts for your review through email.  In addition to your overall review, we ask specific questions about material variances and provide you with the supporting GL detail for these variances.
  • When you are satisfied, we submit the report electronically, and you mail in a signed cover page and bureau of census form (filled in by us).
  • If the state has any follow-up questions, we answer them and provide any backup detail that they request.  If we require more detail to answer their questions, we then contact you.


Below is a summary of typical information required to complete a City report.   We request this information around the first week of August:

  • Current year trial balance, including revenue and expenditure (summary) information.

  • Gann Limit and Subject to the Limit amounts.

  • Bonds, Loan, and Leases payment and balances information for new debt instruments, along with their cover pages.

  • Bonds, Loan, and Leases payment and balances information for existing debt instruments.

  • Any amounts paid to other governments in excess of $100,000.  We’ll need the amount, purpose, and the government to which it was paid.

  • A listing of any new funds (including their name and fund type.

  • Enterprise Statistical Information (when applicable).

  • A signed cover page (after the draft has been provided and reviewed).


Come visit us at the annual GFOA Conference in Denver, CO May 21 - 24, 2017. We'll be at booth 212!

You can also see our exhibit at the FGFOA Conference in Orlando, FL June 25 - 26, 2017.

Can we help with your SCO Reports? Contact us at
PHONE (906) 273-2880     -    FAX (530) 654-3381    -
Goldman Sachs 10,000 Small Businesses Alumni