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Local Government
Accounting and compliance services for cities, counties, municipalities, townships, and special districts managing public funds, federal grants, and GASB financial reporting.
Financial Services for Local Government Entities
Local governments, cities, counties, municipalities, townships, and special districts, face unique financial management challenges including fund accounting complexity, federal and state grant compliance, public pension obligations, municipal debt management, and the transparency requirements that elected officials and citizens demand.
SMAART Company provides accounting, compliance, and advisory services for local government entities of all sizes across Florida. Our team delivers GASB-compliant financial statement preparation, budget development and monitoring, single audit support, capital asset tracking, and the ongoing financial advisory that helps local governments operate efficiently and serve their communities.
Whether you are a small municipality preparing annual financial statements, a county managing a complex federal grant portfolio, or a special district navigating new GASB pronouncements, SMAART provides the local government financial expertise that ensures compliance, transparency, and sound financial management.
Core Directives
GASB-Compliant Reporting
Grant Compliance
Budget Development & Monitoring
Operational Milestones
01
Assessment
Review your current fund structure, grant portfolio, capital assets, and financial reporting processes.
02
Systems & Compliance
Strengthen accounting systems, chart of accounts, and internal controls to support GASB compliance.
03
Financial Reporting
Prepare complete GASB-compliant financial statements, budget documents, and grant reports.
04
Audit Support
Coordinate with external auditors, respond to findings, and implement corrective actions.
05
Ongoing Partnership
Monthly financial monitoring, policy updates, and advisory support throughout the fiscal year.
Included Services & Outcomes
Annual Financial Statement Preparation (GASB)
Fund Accounting & Budget Compliance
Federal Grant Reporting & Compliance
Single Audit Preparation
Capital Asset & Infrastructure Accounting
Municipal Debt Service Accounting
Property Tax Revenue Forecasting
Local Government CFO/Comptroller Advisory
Local Government Finance, Done Right.
SMAART serves local governments across Florida with the GASB expertise, grant compliance knowledge, and responsive service that public entities need.
FAQ
Questions &
Answers
Get answers to the most common questions about our local government services.
A municipality must prepare government-wide financial statements on the full accrual basis plus fund financial statements on modified accrual basis for governmental funds. Notes and required supplementary information including pension schedules are also required. SMAART prepares all components to GASB standards.
Single audits are required only when federal expenditures reach $750,000 in a fiscal year. Many small municipalities fall below this threshold. However, strong grant compliance practices are essential to protect your federal funding regardless of audit requirement. SMAART helps small governments implement appropriate compliance procedures.
Strong Communities Need Sound Financial Management.
Partner with SMAART to deliver the financial transparency, grant compliance, and GASB reporting that your community deserves.
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