Audit and Accounting Resources

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
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
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
Local Entities Responsibilities for the Financial Reports and Records
Memo 2018-05 Resolution Template in Word
Memo 2022-07 How Transfers From Your Water/Sewer Utility Funds to Your General Fund Can Negatively Impact Your Eligibility for State Funding for Your Utility Funds (including SRF, VUR and Possibly ARPA Funds Grants from DEQ)
New Reporting Standards for Defined Benefit Pension Plans and Participant Employers - GASB Statements 67 and 68
New Requirements for Local Governments and Public Authorities Regarding Funding for Unemployment Benefits
Operation of and Accounting for Discretely Presented Component Units, Including Tourism Development Authorities
Opioid Settlement Funds: Auditing and Compliance Reporting
Other Post Employment Benefits Accounting and Reporting Issues
Payroll Liabilities and Responsibilities