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 criteria into its Comprehensive Annual Financial Report is eligible to apply for the Certificate of Excellence in Financial Reporting (COE). The Comprehensive Annual Financial Report must include an unmodified audit opinion from an independent auditor.

Your COE application packet must include:

  • Completed COE application.
  • Cover letter specifying any COE criteria that do not apply to your school district.
  • Original Reviewer comments from the previous year
  • Your district’s responses to the reviewer comments from the previous year. 
  • COE Checklist.  
    • Mandatory if the school district is applying for the first time, received a conditional or denied award from the most recent submission, or did not submit the previous year.  
    • Optional if the school district does not fit the criteria above, but still highly recommended.
  • Comprehensive Annual Financial Report document or a link to it.

Submit your COE application packet:

ASBO International no longer accepts hard copy submissions of COE documents, i.e. books, CDs, flash drives, or paper.  Please contact us  with questions.

  • Attach each of the required, individual application documents as separate PDFs or links.
  • Include payment information.
  • Email to


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

Total District Revenue, All Funds ASBO Member Non-Member
Under $10 million $675 $995
$10 - $25 million $905 $1,225
$25 - $50 million $1,005 $1,325
$50 - $100 million $1,110 $1,430
$100 - $250 million $1,210 $1,530
$250 million - $1 billion $1,310 $1,630
Over $1 billion $1,415 $1,735

If your Comprehensive Annual Financial Report does not meet the COE award criteria in a given year, ASBO will waive your application fee for the following year.

Deadlines & Extensions

All COE application materials are due within six months of your district’s fiscal year end.

Fiscal Year End Application Deadline
June 30 December 31
August 31 February 28

Need an extension? Submit a request to