Cities That Are Excluded From Our Interactive Dashboard
We excluded the following cities from our interactive dashboard, generally because they did not publish audited financial statements that were prepared in accordance with generally accepted accounting principles (GAAP).
* These cities issued audited financial statements prepared on a basis other than GAAP. We do not believe these financial statements are comparable to statements prepared in accordance with GAAP, so we excluded these cities from our analysis.
** These cities did not issue audited financial statements and are not included in our analysis. The State Controller reports that these cities were exempt from federal reporting requirements (as described above).
*** These cities' auditors disclaimed opinions on the cities' financial statements, citing issues that would affect our analysis. Therefore, we excluded these cities from our analysis. The State Controller also reported that these cities were exempt from federal reporting requirements.
**** For fiscal year 2019-20, the federal government extended the deadline for submitting audited financial statements to September 30, 2021. The State Controller also has not updated its analysis showing which cities are exempt from federal reporting requirements.