Audit and Accounting Resources

Document Name
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 Audit RFP - 3rd party prepares financial and no single audit
2020 Audit RFP - Unit prepares financials and needs compliance audit
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
Alternative Engagement for Audit of Local Fiscal Recovery Funds, Education Stabilization Funds, Internal Control Issues, New Auditor Reports, and Other Compliance Comments
Auditors Responsibilities and the Role of SLGFD Staff
Audits of Local Governments and Public Authorities - Payroll and Related Liabilities
Budgeting and Accounting for Principal Forgiveness - ARRA
Budgeting for Property Tax Revenues Under Tag and Tax Together
Changes to Pre-audit Certification Requirements for Electronic Obligations and Payments; Administrative Code - 20NCAC 03 .0409 and 20 NCAC 03 .0410
Changes to State Single Audit Implementation Act