Sample Documents

  The Governmental Accounting Standards Board (GASB) issued Statement 27 (November 1994) to establish measurement, recognition, and display standards for pension expenditures/expense and related liabilities, assets, note disclosures, and, if applicable, required supplementary information in the financial reports of state and local governmental employers. Reporting requirements for pension trust funds of employers are included in [...]

The Governmental Accounting Standards Board (GASB) issued Statement No. 34 in June of 1999, which established new financial reporting requirements for state and local governments throughout the United States. These new requirements were developed to enhance the understandability and usefulness of the external financial reports of state and local governments to the citizenry, legislative and [...]

In 1991, the League of California Cities presented in its publication entitled Article XIII-B Appropriations Limitation Uniform Guidelines an example of the wording recommended by the League to be used to report the performance of certain procedures applied to the computation of the statutory appropriation limitation. In 1997, the form of reporting for such engagements [...]

On occasion, a local government may request that its auditor perform specific additional procedures relating to its investment portfolio. In 1997, a CCMA white paper was published to provide guidance on the recommended form of reporting for such engagements. In 2001, the Auditing Standards Board withdrew the auditing standard that addressed engagements to perform agreed-upon [...]