Government-wide financial statements
Fund statements, government-wide conversion entries, and MD&A — all present and reconciled to the trial balance, or the pack does not release.
The most rigorous GASB-compliant financial statement pack a small government can commission.
Our engine assembles a documentation-complete, audit-ready ACFR/AFR — every fund statement, GASB conversion entry, note disclosure, MD&A, and statistical section — checked against GFOA's COA criteria and the Yellow Book independence rules before a government-audit-experienced CPA releases it.
Every applicable GASB standard (34, 87, 96, 101, 103/104)GFOA Certificate of Achievement checklists gate-checkedYellow Book independence-compliant third-party preparationCPA review at every chokepoint5-business-day SLA
Why packs fail
A single missing disclosure or misapplied standard can delay your audit and threaten your rating.
Small local governments must produce GAAP/GASB financial statements every year and get them audited. But a structural public-sector accountant shortage has left finance departments unable to close their books or draft statements. Median audit delivery times have lengthened to 167 days — a 12-year high — and S&P has threatened ratings withdrawals for 149 issuers over late financials.
Most governments run this by hand, from memory, with thin staff. The GASB standards have not been read end-to-end since the last time they mattered. That is exactly where completeness gaps hide.
Our engine exists to close that gap with a single, exhaustive standard applied identically to every file.
167 days
median audit delivery time — a 12-year high
The benchmark
Measured against the letter of GASB standards — standard by standard.
We do not summarize the standards and hope. Every pack is scored against a versioned rule pack tied to the exact text of GASB 34, 87, 96, 101, and the incoming 103/104. These are the provisions each pack is held to.
Lease accounting
All leases identified, measured, and disclosed per GASB 87, with right-of-use assets and lease liabilities calculated and tied out.
Subscription-based IT arrangements (SBITAs)
SBITAs identified, capitalized, and amortized; note disclosures drafted and cross-referenced.
Compensated absences
Liability for compensated absences calculated using the updated recognition and measurement guidance.
Reporting model improvements
Upcoming changes to the financial reporting model incorporated into the drafting templates and disclosure checklists.
Certificate of Achievement criteria
Every disclosure checklist item from the GFOA's Certificate of Achievement for Excellence in Financial Reporting is verified before release.
How a pack is built
Intake to CPA release, with deterministic gates the AI cannot overrule.
AI extracts and drafts. Deterministic rules — running as code, outside the model — decide what is complete. A government-audit-experienced CPA signs every release. That order is never reversed.
01
Audit Readiness Scan
Upload trial balances, subledgers, debt schedules, and prior-year report. We return a free completeness read: which GASB standards and disclosures you already have, and which are missing.
02
Evidence & data extraction
As your authorized clerical agent, we extract fund structures, account balances, debt terms, and lease schedules from your records and build a data room corroborated across sources.
03
Grounded drafting
Fund statements, government-wide conversion entries, note disclosures, MD&A, and statistical section are drafted from your validated data and the GASB rule pack into field-locked templates — no legal opinions, no invented facts.
04
Deterministic completeness gates
Trial balance ties to the penny; GASB conversion entries reconcile; disclosure checklist is resolved; GFOA COA criteria are checked. Any failure blocks release.
05
CPA release
A government-audit-experienced CPA reviews the exception queue and signs the release. High-complexity or first-time ACFR engagements route to additional review.
06
Delivery
You receive the pack: draft financial statements, conversion entries, note disclosures, MD&A, statistical section, evidence log, and GFOA checklist — ready for your independent auditor to audit.
The bar we hold
Rigor you can measure.
100%
CPA-reviewed
No pack ships without a human CPA signature.
5 days
Standard SLA
From complete intake to released pack.
<1%
Critical-defect target
Tracked against a gold-standard pack library.
6
GASB standards applied
GASB 34, 87, 96, 101, 103/104, plus GFOA COA.
Why our engine
Built to be the most thorough option a small government has.
Documentation-complete, by design
The deliverable is completeness itself — every GASB standard and disclosure accounted for or explicitly exception-coded. Nothing is left implicit.
Deterministic, not vibes
The gates that decide completeness are code, not a model's opinion. A drafting error cannot slip past a GASB requirement.
In its lane, on purpose
We prepare documentation and run searches as your clerical agent. We never provide legal advice, audit opinions, or represent you before regulators.
Engagement
Flat fee, per released pack. No contingency, ever.
Simple, predictable, and aligned with a documentation standard — not a cut of any recovery.
- A free Audit Readiness Scan before you commit — see exactly what is missing.
- One flat fee per released ACFR/AFR pack; disclosed pass-through search fees.
- Optional fixed-fee CPA review for high-complexity or first-time engagements.
- Optional GASB schedule maintenance add-on for interim close support.
FAQ
Questions, answered precisely.
Is this a law firm or audit firm?
No. Our engine, a service of Your Deputy, Obuke LLC, provides documentation-completeness services. It is not a law firm, does not provide legal advice, and does not perform audits. The client's independent auditor performs the audit; our deliverable is the thing the auditor audits.
Do you contact the auditor or file reports?
Never. We prepare the financial statements as your clerical agent. You remain responsible for submitting the statements to your auditor and filing with any regulatory bodies.
What makes a pack 'complete'?
Completeness is defined by GASB standards: all fund statements, government-wide conversion entries, note disclosures, MD&A, and statistical section present; trial balance ties; GFOA COA checklist resolved; and Yellow Book independence requirements satisfied. Deterministic gates enforce each one before release.
How fast is it?
The standard SLA is five business days from complete intake to a CPA-released pack. The free Audit Readiness Scan is returned much sooner and tells you exactly what is still needed.
How are you priced?
A flat fee per released pack, plus disclosed pass-through search costs. No contingency and no percentage of any recovered amount or sale proceeds.
See what's missing before it costs you your rating.
Start with a free Audit Readiness Scan. Send your trial balances, subledgers, and prior-year report and we'll return a completeness read against every applicable GASB standard.
Documentation-completeness service · not legal advice · the government submits every filing.