GASB 77 Non-reporters
Most governments’ comprehensive annual financial reports do not include the tax abatement disclosures as required by “GASB 77,” or Statement No. 77 of the Generally Accepted Accounting Principles (GAAP) set forth by the Governmental Accounting Standards Board (GASB). This can mean that the reporting locality 1) is not affected by tax abatements 2) does not use GAAP accounting 3) is not complying with the rule.
Download the list of non-reporters for 2019 updated 04/06/2021 (.xlsx, 634 KB)