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published Jun '18

Stephanie Leiser, Center for Local, State, and Urban Policy (CLOSUP), University of Michigan


At least one-third of the 90,000 state and local governments produce comprehensive annual financial reports (CAFRs). Due to the lack of  standardization and machine-readability of these reports, the process of aggregating data and comparing financial performance of governmental entities is limited and costly. The Working Group will address this problem by designing schemas and XBRL implementation(s) for open data reporting of state and local government actual financial results.

Working Group Member Resources


The group will pursue opportunities involving Comprehensive Annual Financial Reports (CAFRs), Single Audit packages, state-mandated Annual Financial Reports (AFRs), and responses to relevant Census Bureau financial surveys. The group will support relevant institutions gaining technical understanding and establishing best practices for disclosure modernization for the benefit of US state and local governments, as well as public pension systems.

Get Involved:

This group meets on the fourth Tuesday of each month at 12:30 PM ET – email to learn more, attend the next meeting and join this group.

Members of this XBRL US Working Group have the following skillsets:

  • Technical expertise related to taxonomy development and creation of inline XBRL instance documents
  • Knowledge of US State and Local Government Accounting Standards
  • Familiarity with fiscal health indicators used by practitioners and academics to assess US state and local governments
  • Ability to identify similar or related work that is being done in other Working Groups or by other organizations

Topic - All DomainsAnnual Comprehensive Financial Reports