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Ledger
GASB 104 · GASB 105 · ACFR ReadyGovernment Fund Accounting Platform

Every dollar.
Every fund.
Fully reconciled.

Ledger turns tangled municipal budgets into transparent, auditable dashboards where every appropriation traces to its source — built for county comptrollers, state CFOs, and city finance directors who can't afford errors.

$0.0B
in fund balances managed
0
government entities live
0.00%
audit compliance rate
LIVE · FY2026 Fund Dashboard
Updated 17:24:58_
General Fund54% utilized
68%
alloc.
✓ GASB
Capital Projects18% utilized
22%
alloc.
✓ GASB
Enterprise Funds8% utilized
10%
alloc.
✓ GASB
Debt Service12% utilized
15%
alloc.
✓ GASB
4 funds · 12 departments · 0 variancesACFR Ready
scroll to explore
Modules
Fund Accounting · Module 01
0interfund reconciliation errors.

Every transfer, loan, and reimbursement between funds reconciles automatically. Close your books in days, not weeks — with a complete audit trail from appropriation to disbursement.

FA-01
Modified Accrual → Full Accrual Conversion
Automatic GASB 34 conversion from fund-level modified accrual to government-wide full accrual statements. Zero manual journal entries.
FA-02
Interfund Transfer Reconciliation
Real-time matching of interfund loans, transfers, and reimbursements across all funds. Discrepancies flagged before month-end close.
FA-03
Encumbrance Accounting
Track purchase orders and commitments against appropriations in real time. Never exceed a budget line without an alert.
FA-04
Budget-to-Actual Variance Engine
Drill from summary to transaction on any variance. Original budget vs. final budget vs. actual — the GASB 34 comparison requirement, automated.
CHART OF FUNDS · FY20266 FUNDS ACTIVE
1000General Fund
$142.3M
Balanced
2000Special Revenue
$28.7M
On Track
3000Capital Projects
$67.1M
Encumbered
4000Debt Service
$19.4M
Reserved
5000Enterprise Fund
$88.2M
Self-Sustaining
6000Internal Service
$11.8M
Cost Center
Total Net Position$357.5M
See fund reconciliation live for your entity type
Grant Management · Module 02
200+federal grant programs tracked.

From CDBG to ARPA, every federal dollar enters a compliance workflow the moment it's awarded. OMB Uniform Guidance built-in. Single Audit schedules generated automatically.

ACTIVE GRANT PORTFOLIO · FY2026SEFA READY
CDBG — Community Development
HUDCurrent
$4.2M
awarded
78% expended
Title I — Education Grants
DoEdCurrent
$1.8M
awarded
91% expended
ARPA Recovery Funds
TreasuryReview
$12.4M
awarded
55% expended
Highway Planning (STP)
FHWACurrent
$6.7M
awarded
34% expended
BUILT-IN COMPLIANCE FRAMEWORK
OMB Uniform Guidance (2 CFR 200)
Single Audit Act compliance
SEFA schedule preparation
Federal program risk assessment
Subrecipient monitoring
Indirect cost rate documentation
SINGLE AUDIT
Automated SEFA
Schedule of Expenditures of Federal Awards generated from transaction data — no manual compilation.
Budget Preparation · Module 03
14 → 6weeks to close your CAFR.

County comptrollers reconciling CAFR deadlines at midnight know the cost of a broken process. Ledger compresses every phase — from data collection to auditor review — without sacrificing compliance depth.

PhaseBefore LedgerWith LedgerTime Saved
Weeks 1–2
Export fund data from 7 siloed systems into 70-tab spreadsheet
Ledger pulls all fund data automatically into unified workspace
2 weeks → 2 hours
Weeks 3–5
Manual GASB 34 conversion: modified accrual → full accrual
Automated conversion with validation rules and exception reports
3 weeks → same day
Weeks 6–9
Departmental submissions via email attachments, version conflicts
Collaborative portal with role-based access and approval workflows
4 weeks → 1 week
Weeks 10–14
External auditor requests, back-and-forth document exchange
Auditor portal with direct read access to ledger and workpapers
4 weeks → 2 weeks
8 weeks
Average time saved
100%
GASB 34 compliant output
47
GASB standards tracked
0
Manual spreadsheet exports
Audit Readiness · Module 04
47GASB standards automated.

When your external auditor walks in, every workpaper is already organized, every journal entry has a source document, and every GASB disclosure is pre-populated. No more 11 PM scrambles before fieldwork begins.

GASB STANDARDS COVERAGE
GASB 34
Basic Financial Statements
GASB 54
Fund Balance Reporting
GASB 68
Pension Accounting
GASB 75
OPEB Accounting
GASB 84
Fiduciary Activities
GASB 87
Leases
GASB 94
Public-Private Partnerships
GASB 96
Subscription-Based IT
GASB 100
Accounting Changes
GASB 101
Compensated Absences
GASB 104
Capital Assets (FY2026)
GASB 105
Subsequent Events (FY2026)
12 shown · 35 additional standards47 TOTAL
IMMUTABLE AUDIT TRAIL · TODAY
Live activity · All entries cryptographically signed
09:14:32General Fund
Journal entry #JE-4471 posted
M. Rodriguez+$142,000
09:22:17Capital Projects
Budget transfer approved
K. Okafor-$28,500
10:05:44All Funds
Interfund reconciliation completed
System$0 variance
11:33:08Enterprise Fund
ACFR draft section exported
T. NguyenPDF generated
Every entry timestamped · Tamper-evident · SOC 2 Type II
Payroll Compliance · Module 05
100%payroll fund accuracy.

Split-funded positions, grant-allocated staff, pension liabilities — payroll is where fund accounting gets complicated. Ledger ensures every payroll dollar charges the correct fund before the check clears.

PAYROLL FUND ALLOCATION · CURRENT PAY PERIOD634 FTEs
DepartmentFundFTEsAmountStatus
Public SafetyGeneral Fund342$4.2MReconciled
Public WorksEnterprise Fund128$1.4MReconciled
Parks & RecreationSpecial Revenue87$0.9MSplit-Funded
AdministrationGeneral Fund54$0.8MReconciled
Grant-Funded StaffFederal Grants23$0.4MCost Allocated
$7.7M
Total payroll
$0
Fund variances
634
FTEs reconciled
PAYROLL COMPLIANCE CHECKS
FLSA overtime classification
Pension contribution accuracy (GASB 68)
OPEB liability calculation (GASB 75)
Compensated absences (GASB 101)
Grant payroll cost allocation
Fund balance impact projection
PENSION & OPEB
GASB 68 & 75 Automated
Net pension liability, deferred outflows, and OPEB actuarial data — calculated and disclosed automatically each period.
Lead Generation · Secure Demo Request

See Ledger working with
your entity's data.

A 45-minute live walkthrough calibrated to your fund structure, GASB obligations, and current system. No generic demos.

1
Entity & Contact
2
Budget & System
FREE RESOURCE

FY2026 GASB Compliance Checklist

47-point checklist covering GASB 34 through GASB 105. Updated for FY2026 implementations including new capital asset disclosures (GASB 104) and subsequent events requirements (GASB 105).

GASB 104 capital asset checklist
GASB 105 subsequent events guide
ACFR preparation timeline
Auditor request list template
TRUSTED BY GOVERNMENT ENTITIES

"Cut CAFR prep from 13 weeks to 5. No more midnight spreadsheet reconciliations."

Maricopa County, AZ
County Comptroller

"The GASB 68 pension automation alone saved our team 200 hours per year."

State of Vermont
Deputy CFO