GASB 77 Compliance

ß Back to GASB 77 Resource Center

 

Local Government GASB 77 Compliance by State (2018)

 

Updated: November 22, 2019

 

The chart below shows the estimated GASB 77 compliance rate among general purpose governments and school districts. The rate is calculated as percentage of sampled local governments that mentioned tax abatements in the notes section of their CAFR (comprehensive annual financial report). These numbers will be updated periodically as more CAFRs are examined. Due to sampling bias toward larger jurisdictions - which may be more likely to comply, these percentages are likely to be upper estimates of the true compliance rates.

Download the full list of compliant and non-compliant jurisdictions in 2018 (xlsx, 247 KB)

 

STATE

COUNTIES/CITIES

SCHOOL DISTRICTS

Reported

Sampled

Rate

Reported

Sampled

Rate

Alabama

15

21

71.4%

2

95

2.1%

Alaska

1

27

3.7%

0

30

0.0%

Arizona

14

48

29.2%

0

133

0.0%

Arkansas

1

6

16.7%

0

187

0.0%

California

58

486

11.9%

1

1089

0.0%

Colorado

28

68

41.2%

0

72

0.0%

Connecticut

34

90

37.8%

0

8

0.0%

DC

0

0

N/A

0

2

0.0%

Delaware

5

9

55.6%

0

1

0.0%

Florida

46

259

17.8%

0

65

0.0%

Georgia

42

79

53.2%

46

93

49.5%

Hawaii

3

4

75.0%

0

1

0.0%

Idaho

8

28

28.6%

2

53

3.8%

Illinois

31

75

41.3%

46

420

11.0%

Indiana

7

35

20.0%

0

78

0.0%

Iowa

59

63

93.7%

77

84

91.7%

Kansas

9

16

56.3%

6

84

7.1%

Kentucky

12

30

40.0%

4

156

2.6%

Louisiana

29

54

53.7%

35

69

50.7%

Maine

20

34

58.8%

2

53

3.8%

Maryland

12

34

35.3%

0

24

0.0%

Massachusetts

31

145

21.4%

0

44

0.0%

Michigan

71

96

74.0%

303

387

78.3%

Minnesota

41

57

71.9%

19

132

14.4%

Mississippi

10

19

52.6%

0

111

0.0%

Missouri

29

51

56.9%

97

206

47.1%

Montana

7

36

19.4%

7

56

12.5%

Nebraska

11

17

64.7%

22

52

42.3%

Nevada

16

22

72.7%

5

12

41.7%

New Hampshire

7

12

58.3%

0

31

0.0%

New Jersey

9

10

90.0%

118

597

19.8%

New Mexico

30

34

88.2%

36

53

67.9%

New York

41

56

73.2%

287

432

66.4%

North Carolina

4

152

2.6%

0

104

0.0%

North Dakota

5

9

55.6%

3

32

9.4%

Ohio

32

46

69.6%

218

454

48.0%

Oklahoma

11

21

52.4%

16

187

8.6%

Oregon

42

64

65.6%

77

109

70.6%

Pennsylvania

4

16

25.0%

73

446

16.4%

Rhode Island

18

39

46.1%

0

3

0.0%

South Carolina

40

51

78.4%

54

59

91.5%

South Dakota

1

3

33.3%

3

54

5.6%

Tennessee

17

135

12.6%

0

26

0.0%

Texas

81

136

59.6%

88

552

15.9%

Utah

4

24

16.7%

1

31

3.2%

Vermont

7

28

25.0%

0

47

0.0%

Virginia

37

127

29.1%

0

6

0.0%

Washington

1

13

7.7%

26

132

19.7%

West Virginia

4

29

13.8%

32

62

51.6%

Wisconsin

3

9

33.3%

8

207

3.9%

Wyoming

0

22

0.0%

1

29

3.4%

TOTAL

1,048

2,945

35.6%

1,795

7,450

24.1%

 

 

ß Back to GASB 77 Resource Center