Memos

Document Name
GASB Statement No. 87, Leases – Part 2 - Lessor Lease Worksheet
GASB Statement No. 88 - Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements
GASB Statement No. 96, Subscription-Based Information Technology Arrangements
Governmental Accounting Standards Board Statement No. 33, Accounting and Financial Reporting for Nonexchange Transactions and Statement No. 36, Recipient Reporting for Certain Shared Nonexchange Revenues
Guidance for Auditing Supplementary Information
How to Respond to Financial Performance Indicators of Concern (FPICs)
Impact of County Net Asset Deficits for School Debt Upon Bond Ratings
Implementation of the New Motor Vehicle Property Tax Collection System
Important Changes in Charter School Reporting Requirements
Instructions for the LGC-203EZ, the Standard LGC-203 Form and the Coll-91
Internal Controls for a Small Unit of Government
International ACH Transactions (IAT) Rules Advisory
Investment Policy Guidelines for GASB Statement No. 40 "Deposit and Investment Risk Disclosures"
Issues of Interest: Local Government Borrowings, Storm Water Fees, Sales Tax Refunds for Schools, and Fines and Forfeitures
Issuing Gift Cards and Bonuses to Local Government Employees
Local Entities Responsibilities for the Financial Reports and Records
Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2004
Management of Cash and Taxes and Fund Balance Available - Counties for the Fiscal Year ended June 30, 2013
Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2004
Management of Cash and Taxes and Fund Balance Available - Municipalities for the Fiscal Year ended June 30, 2013