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.

Prepare your COE application documents:

  • Complete the FY2023 COE Application.
  • Cover letter specifying COE Checklist items that do not apply to your district.
  • Original reviewer comments from the previous year.
  • The district’s written responses to the review team comments from the previous year.
  • Completed COE Checklist.
    • Mandatory if the 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.
  • Pay the COE application fee.

Submit COE application documents:

Pay COE Application Fee Online

  • Click on Login at the top of this page.
  • Log in using your ASBO International username and password (follow prompts below Sign In button to retrieve your username and/or password)
    • If you are not an ASBO International member or do not have an account, create a free new account in your name.
    • Begin typing your district name in the Organization field. From the drop-down menu, select your district name.
    • Complete your account, and use your credentials to log in.
  • Logging in will return you to the COE Apply page.
  • Find your district’s Total Revenue, All Funds in the fee chart. Click on the ASBO International Member or Non-Member fee link that matches your district’s budget. The link will take you to a shopping cart with your application fee.
  • Select the Pay Now button and complete the payment process. You will receive an emailed receipt.

    Contact [email protected] with questions about login and COE fee payments. If you select the incorrect fee, the membership team will contact you regarding any balance or credit on your account.

Pay Application fee by check

  • Mail via United States Postal Service to:

    ASBO International
    Certificate of Excellence in Financial Reporting
    44790 Maynard Square, Suite 200
    Ashburn, VA 20147

    Contact [email protected] if you must use an express service.

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

Total District Revenue, All Funds ASBO Member Non-Member
Under $10 million $710 $1,045
$10 - $25 million $950 $1,285
$25 - $50 million $1,055 $1,390
$50 - $100 million $1,165 $1,500
$100 - $250 million $1,275 $1,610
$250 million - $1 billion $1,375 $1,710
Over $1 billion $1,480 $1,820

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 [email protected].