Year-End Reporting Package

The year-end closing package explains the procedures to be followed by each department's financial liaison personnel and forms that are completed and returned to Finance.

Year-End Preparations

• FUND Accountant Checklist - This memo lists the items to be addressed at your reporting level
• 2025 Year End Presentation
  • General Accounting Presentation
    • Accounting and Reporting Presentation
    • Accounting and Reporting Presentation – Constitutional Offices
  • AP | Construction Presentation
  • AP Questions & Answers
• Internal Controls Training and Education
• Financial Forms
• INFORMS System Availability: Monday - Sunday
• Payroll Processing Schedule

Year-End Financial Reporting Package

1. Financial Reporting Requirements

• 2025 Memo to Enterprise Funds and Organizations
• 2025 Schedule and Auditing Reporting Requirements
• 2024 Miami-Dade County ACFR
• 2025 Blank Worksheets for Annual Report Preparation (in Excel format)

• Capital Assets
• Schedule of GASB Pronouncements
  • GASB 87 Leases Schedules
  • GASB 94 PPP Operator Schedules
  • GASB 96 SBITA Schedules
• Long Term Debt
  • 10k Schedule
  • Change in Long Term Liabilities
  • Principal and Interest Maturity
  • Bonds Issued/Defeased/Refunded during the year
  • OPEB Liability
  • Commitments
  • Emergency Assistance
• Debt Capacity – Pledged Revenue Coverage