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 |