Joint Activity Overview

Many local governments enter into agreements with other local governments to provide general government services regionally. The regional activities are typically accounted for separately and not as part of any one locality. Joint Activity Forms are used to allocate the total costs and funding sources of the regional activities to each of the participating governments. The Form 110 is for general government operational activities; Form 120 is for joint school systems; and Form 310 is for capital projects.

The Auditor of Public Accounts has received the joint activity forms shown on this web page. They are available for Comparative Report transmittal preparers to download and use to complete the individual locality’s transmittal data for the current year. We will add additional forms as they are received.

Please see the Uniform Financial Reporting Manual for additional information on joint activity forms and other aspects of the Comparative Report. Thanks