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Memos

Document Name
Consolidating County and Municipal Property Tax Functions
2005 County Cash & Taxes with Fund Balance Available
2005 County Spending on Capital School Outlay
2005 Municipal Cash & Taxes with Fund Balance Available
2005 Municipal Water/Sewer Report
2005 Statistical Information on Electrical Systems Operation
2006 County Spending on School Capital Outlay
2007 Legislative Changes Affecting Local Governments
2011 Revision - Government Auditing Standards (GAGAS)
2018 Revision - Government Auditing Standards (GAGAS) AKA "The Yellow Book" -- REVISED MEMO
2018 State Compliance Supplements
2019 State Compliance Supplements
2020 State Compliance Supplements
2021 State Compliance Supplements
2022 State Compliance Supplements
2024 State Compliance Supplements
Accounting for Liabilities to LGERS/TSERS Resulting From Contribution Based Benefit Cap Legislation
Accounting for Long-Term Revolving Loans
AICPA Interpretations on Independence – Hosting Services and State and Local Government Client Affiliates
Allowable Investments to Qualify for In-Substance Defeasance

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