Audit and Accounting Resources

Document Name
Proper Accounting Treatment for Cost Allocations
Proposed Rules for Electronic Transactions in Accordance with G.S. 159-28(d2) and G.S. 115C-441(d2)
Public Records Management
Q&A on New Reporting Standards for Defined Benefit Pension Plans and Participant Employers - GASB Statements 67 and 68
Recent Enactment of Session Law 2011-291 (House Bill 595) Requiring Reporting of Certain Local Government Proposed Debt Issuances to Newly Created Joint Legislative Committee on Local Government
Recent Legislative Changes Affecting State Street-Aid to Municipalities
Recently Released Governmental Accounting Standards Board (GASB) Statements
Reporting Allegations of Fraud, Waste and Abuse of ARRA Funds
Reporting Medicaid 1915(b)(c) Waiver in Audited Financial Reports as of June 30, 2013
Reporting of School Local Current Expense in the Annual Audit Report - Revised
Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2013
Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2014
Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2015
Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2016
Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2018
Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2020
Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2021
Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2022
Retirement and Investment Disclosure for Fiscal Year Ended June 30, 2019
Retirement and Investment Disclosures 2023