What Auditors Wish You Knew About Your General Ledger

If you’ve ever had an auditor request something from your general ledger and thought, “I gave them what they asked for—what’s the problem?”… you’re not alone.

The general ledger (GL) is one of the most important documents in the entire audit. It’s where everything starts. But many government finance staff don’t always know exactly what auditors are looking for—or how to present it in a way that sets the audit up for success.

This blog post isn’t about catching mistakes. It’s about helping you understand what we (as auditors) need, why we need it, and how you can save yourself time, stress, and follow-up questions by preparing your GL with clarity.

Here’s what we wish every client knew about their general ledger.

1. A Trial Balance Alone Is Not the Same as the General Ledger

The trial balance gives us totals. It’s helpful—but not enough.

We also need the details behind those balances to verify transactions, trace activity, and perform our audit procedures. That means a full general ledger export, including every transaction that hit each account, not just the ending balances.

What Helps:

• Provide both the trial balance and a detailed GL export

• Include all funds, even if some are inactive or zeroed out

• Ensure the GL covers the entire fiscal year (e.g., July 1 to June 30)

2. Export in Excel or CSV Format - Please!

PDFs are great for board packets—not for audits. We often need to filter, sort, tie, and test the GL.

PDFs slow everything down and increase the risk of transcription errors if we have to convert them.

What Helps:

• Export your GL as an Excel or CSV file

• Include columns for:

  • Fund

  • Account number and description

  • Journal entry number

  • Date

  • Debit/credit or net amount

  • Description or memo

This makes it much easier for us to analyze activity and complete your audit efficiently.

3. Include All Adjusting and Year-End Entries

Sometimes we’re sent a GL that doesn’t match the trial balance—and it turns out year-end entries (like accruals or audit adjustments) weren’t included.

When your GL and trial balance don’t match, it delays everything. We can’t start fieldwork until we’re sure we’re working with the right version of the records.

What Helps:

• Confirm that all year-end entries are posted before submitting your final GL

• Let us know if any audit entries from prior years were reversed or updated

• If adjustments are still pending, give us a heads-up so we can plan accordingly

4. Consistency Matters More Than You Think

If account names or numbers change year to year—or if fund numbers are used inconsistently—it makes it harder for us to compare balances and test for variances.

It also increases the risk that something important will be missed or misclassified.

What Helps:

• Use consistent account codes and fund names from year to year

• If something changed (e.g., a new software system or chart of accounts), let us know up front

• Include a mapping document if your current year doesn’t match the prior year

5. We're Not Looking for Perfection - We're Looking for Clarity

We understand that not every client has a full accounting team or perfect records. What helps most is transparency and a willingness to work together.

If you’re unsure whether your GL is “audit ready,” just ask. We’d much rather walk through it with you early than go in circles later trying to reconcile balances.

A Cleaner GL Makes for a Cleaner Audit

Your general ledger is more than a report—it’s the roadmap for your entire audit.

When it’s clear, complete, and consistent, you save hours of back-and-forth communication and speed up the audit process for everyone involved.

You don’t have to be a CPA to prepare your GL well. You just need to know what auditors are looking for—and a few simple habits to make your audit smoother from the start.