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Audit Reports Memos
  
  
  
  
2018-01.pdf
  
Retirement and Investment Disclosures for Fiscal Year Ended June 30, 20177/27/2017
2017-19.pdf
  
GASB 68 Reporting Disclosures for the Firefighters' and Rescue Squad Workers' Pension Fund for the Fiscal Year Ended June 30, 20176/20/2017
2017-16.pdf
  
2017 State Compliance Supplements5/1/2017
2017-10.pdf
  
Continuing Disclosure Requirements of Rule 15c2-1211/14/2016
2017-01.pdf
  
Retirement & Investment Disclosures for Fiscal Year Ended June 30, 201607/20/2016
2016-23.pdf
  
Firefighters' and Rescue Squad Workers' Pension Fund Disclosure Amounts06/30/2016
2016-15.pdf
  
2016 State Compliance Supplements05/02/2016
2016-11.pdf
  
Changes to State Single Audit Implementation Act02/26/2016
2016-07.pdf
  
Continuing Disclosure Requirements of Rule 15c2-1211/30/2015
2016-05.pdf
  
GASB Statement 72, Fair Value Measurement and Application10/01/2015
2016-03.pdf
  
Retirement & Investment Disclosures for Fiscal Year Ended June 30, 201508/26/2015
2015-07.pdf
  
Continuing Disclosure Requirements of Rule 15c2-1211/5/2014
2015-06 REVISED.pdf
  
GASB Statement 67, Financial Reporting for Pension Plans, and GASB Statement 68, Accounting and Financial Reporting for Pensions12/01/2014
2015-02.pdf
  
Retirement & Investment Disclosures for Fiscal Year Ended June 30, 201408/07/2014
2014-20.pdf
  
North Carolina State Compliance Supplements for 201405/12/2014
2014-05.pdf
  
Retirement & Investment Disclosures for Fiscal Year Ended June 30, 201308/13/2013
2014-03.pdf
  
Reporting Medicaid 1915(b)(c) Waiver in Audited Financial Reports as of June 30, 201308/08/2013
2013-19.pdf
  
Auditing and Reporting Tips for 201308/12/2013
2013-13.pdf
  
Clarified Auditing Standards04/29/2013
2013-10.pdf
  
Contract to Audit Accounts (Form LGC-205) and Approval of Interim and Final Invoices04/04/2013
2013-04.pdf
  
Use and Reporting of Other Restricted Funds (Fund 8)12/05/2012
2013-02.pdf
  
Retirement & Investment Disclosures for Fiscal Year Ended June 30, 201208/02/2012
2013-01.pdf
  
Guidance for Auditing Supplementary Information07/20/2012
2012-13.pdf
  
Contract to Audit Accounts (Form LGC-205) and Approval of Interim and Final Invoices 02/29/2012
2012-07.pdf
  
Audit and Reporting Tips for 20119/13/2011
2012-05.pdf
  
Retirement & Investment Disclosures for the Fiscal Year Ended June 30, 20118/23/2011
2011-18.pdf
  
Contract to Audit Accounts (Form LGC-205) and Approval of Interim and Final Invoices05/2/2011
2010-35.pdf
  
GASB Statement No. 54 Fund Balance Reporting and Governmental Fund Type Definitions - Part 2 - Components of Fund Balance9/29/2010
2010-23.pdf
  
GASB Statement No. 54 Fund Balance Reporting and Governmental Fund type Definitions - Part 1 - Fund Type Definitions6/29/2011
2010-18S.pptx
  
GASB Statement No. 53 Powerpoint Presentation    (Supplement to Memo 2010-18 above)4/6/2010
2010-18.pdf
  
GASB Statement No. 53, Accounting and Reporting for Derivative Instruments1/25/2010
1064.pdf
  
GASB No. 43 – Financial Reporting for Post-employment Benefit Plans Other Than Pension Plans. GASB No. 45 – Accounting and Financial Reporting by Employers for Post-employment Benefits Other Than Pensions.08/18/2006
1058.pdf
  
Impact of County Net Asset Deficits for School Debt upon Bond Ratings4/28/2006
1056.pdf
  
Investment Policy Guidelines for GASB Statement No. 40 "Deposit and Investment Risk Disclosures"4/28/2006
1029.pdf
  
Preparing Public Housing Authority Financial Statements under GASB 3402/11/2005
1023.pdf
  
GASB Statement 34 Implementation Issues for Charter Schools08/20/2004
1000.pdf
  
Recently Released Governmental Accounting Standards Board (GASB) Statements7/30/2004
998.pdf
  
Reporting Issues for GASB 3408/12/2003
946.doc
  
Application of Governmental Accounting Standards Board Statement No. 34, Basic Financial Statements-and Management’s Discussion and Analysis-for State and Local Governments, to Local ABC Boards08/9/2001
945.doc
  
Application of Governmental Accounting Standards Board Statement No. 34, Basic Financial Statements-and Management’s Discussion and Analysis-for State and Local Governments, to Public Hospitals - Data07/20/2001
928.doc
  
Local Governments and Public Authorities - Implementation Phases for GASB 3401/23/2001
  
Annual Financial Information Report (AFIR)
Annual Audit Forms and Resources
Cash and Investments
Other Post-Employment Benefits (OPEB) Resources
Non-Audit Services
Aids to Financial Statement Preparation
Secondary Market Disclosure
Ancillary Governmental Participant Investment Program (AGPIP)