COE ELIGIBILITY

Any school district in the United States (including charter schools, educational service units, community colleges, and universities) that conforms to GAAP and incorporates the COE Checklist criteria into its Annual Comprehensive Financial Report (ACFR) is eligible to apply for the Certificate of Excellence in Financial Reporting (COE).

The Annual Comprehensive Financial Report (ACFR) must have received an unmodified audit opinion from an independent auditor.

APPLY IN 4 EASY STEPS:

1. Log in using your ASBO International username and password.

   • If you have updated your email address or cannot access your account, contact [email protected] for assistance. 
   • Note: Membership is not required to apply; however, first-time users must create an account. When entering your information, be sure to select or enter your school district under the Organization drop-down menu to ensure eligibility for member discounts. If your district is not listed, enter it manually and contact [email protected] to confirm your member status.


2. Choose the COE 2025 application.
• Extensions are also online if a district is unable to submit its application within the submission timeframe. You can select the type of application under “Category” after providing the submitting officials' contact details. COE application materials are due within six months of a district’s fiscal year-end.


3. Fill in the application form, and upload your supporting documents:
• Cover letter specifying COE Checklist items that do not apply to your district.
• Original reviewer comments from the previous year (if applicable).
• The district’s written responses to the review team comments from the previous year (if applicable).
• Completed COE Checklist (if applicable). A checklist is mandatory if a district is applying for the first time, received a conditional or denied decision from the most recent submission, or did not submit the previous year.
• Annual Comprehensive Financial Report pdf or link to it.


4. Pay the COE application fee.
   • Select your district’s Total Revenue in the member or non-member fee chart.
   • If payment via check is chosen, mail via United States Postal Service to:
     

     ASBO International
     Certificate of Excellence in Financial Reporting
     11160 C-1 South Lakes Drive, #808
     Reston, VA 20191

NEED ASSISTANCE?

View the FAQs and learn more about applying online.

Contact [email protected] if you have forgotten your ASBO International login details or need to create a new account. Please do not create a new account if one already exists.

DEADLINES & EXTENSIONS

NOTE: COE application materials are due within six months of a district’s fiscal year-end.

The deadline allows reviewers sufficient time to assess and respond to submissions. Once the submission process is closed, applicants must apply when the next award period commences. If you encounter difficulties meeting the respective extension deadline, please contact [email protected].

FEES

Application fees are based on your district's total revenue.

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