City of Bowling Green, Kentucky

Accounting Division is responsible for all City accounting transactions, preparing financial statements and reports, establishing and maintaining financial policies, preparing budget amendments, reconciling all City Bank accounts, and maintaining capital asset accounting and related physical inventories. Accounting staff prepare the City’s Annual Comprehensive Financial Report (ACFR), Popular Annual Financial Report (PAFR) and assist with the preparation of the City’s Annual Operating Budget.

Popular Annual Financial Report (PAFR) - the PAFR is a brief summary of the ACFR. Prior year PAFRs can be viewed in the Financial Archive, links to the three most recent reports are below.

Single Audit Report - includes the City’s Schedule of Expenditures of Federal Awards (SEFA) and other related financial reports. Effective in 2018, the SEFA is included in the ACFR publication. Prior year SEFAs can be viewed in the Financial Archive, links to the three most recent reports are below.