The Governments Master Address File (GMAF) is updated continuously to add newly established units that meet Census Bureau criteria for independent governments, and to delete dissolved or inactive units.  A governmental unit is considered inactive if it has no activity, receives no revenue, and has no officers currently.  Count of governments data are published each September and provide statistics on local governments (counties, municipalities, townships, special districts, and school districts) in the United States.

Analysts reviewed publicly available information on the Internet and contacted state government officials, who monitor the creation of new governments, to find these new units.  Analysts added new government units to the final counts when appropriate.  The final counts reflect the number of governments in-scope, i.e., active on June 30. For the final collected component of the Census of Governments, which is the Finance component.

The GMAF universe of county, municipal, and township governments is continuously updated as these units of governments become established, dissolved, or reorganized. Decisions to add or delete county, municipal, or township governments to the GMAF are made on the basis of information obtained through the annual Boundary and Annexation Survey, which the Census Bureau's Geography Division conducts.

The process of updating the GMAF’s universe list of special district governments involves several steps as follows:

1. Review of state legislation creating or authorizing various types of special district governments
2. Review of published Federal, state, and private sources that list special district governments
3. Determination as to the independent status of special districts.  Many entities that carry the designation "district" or "authority" are, by law, so closely related to county, municipal, town or township, or state governments that they are classified as subordinate agencies of those governments in Census Bureau statistics on governments. 
4.  Frequent contact with state and local officials
5.  Review of state and local taxation materials as they relate to special districts with the power to levy taxes
6.  Review of election results as they relate to the universe of special districts

Extensive research to locate new special district units was conducted to determine units that are active on June 30.

The universe of public school systems, including both independent school district governments and dependent school systems, is primarily updated using directory files of local education agencies that the U.S. Department of Education, National Center for Education Statistics maintains.  Census Bureau analysts examine discrepancies between the various files and update the GMAF as necessary according to Census Bureau classification criteria.  Independent school districts and Educational Service Agencies (ESAs) were canvased in the 2021 Government Units Survey.

In addition, the GMAF is updated based on information obtained directly from various state education agencies.  These units are included in the final Census counts.  Dependent public school systems are part of county, municipal, township, or state governments, and are not counted as school district governments.  The only charter schools included in Census Bureau statistics are those established and administratively controlled by another government entity (e.g. universities, cities, counties, or public school systems).

The GMAF is further refined using data from annual Public Sector surveys, censuses, and directory research.  Listings from state agencies provide details about special purpose governments, including names of associations, address and contact information, and offices that oversee special districts.