Guidelines
The Fiscal Year 2009 Local Government Guidelines are now available here on
our internet web site. We have three major parts to the
Guidelines section.
The Auditor
Information section includes the Specifications
for Audits of Counties, Cities, and Towns, revised
July 2009, and other additional guidance.
The files in the Comparative
Report section provide guidance for preparing
the transmittal files. The individual locality
transmittal files created in Excel 5.0 are available under the Localities section.
The General Information section primarily contains data obtained from various state agencies. We include this information on the APA homepage as a central distribution point. Any questions on the general information should be directed to the applicable state agency
| Auditor Information | ||
| 2009 Standards Update | Word | Download |
| Audit Alert - Communicating with Governing Body | Word | Download |
| Audit Risk Alert - Single Audit Testing | Rich Text | Download |
| Sheriff's Internal Controls - Sample Letter | Word | Download |
| Specifications for Audits of Counties, Cities, & Towns - Revised July 2009 | Word | Download |
| Comparative Report | ||
| 2009 Transmittal Forms Update | Word | Download |
| Auditor's Report on Agreed Upon Procedures | Word | Download |
| Joint Activity Form (110 & 310) | Excel | Download |
| Transmittal Checklist | Word | Download |
| General Information | ||
| 2009 Standards Update | Word | Download |
| 2009 Recovery Act FAQ | Word | Download |
| Deposits & Investments | Word | Download |
| Faithful Performance of Duty Bond Plan | Download | |
| Faithful Performance of Duty Bond Rider | Download | |
| Federal Programs Index | Excel | Download |
| Literary Fund Loans | Excel | Download |
| OPEB, GASB 43 & 45 | Link | Link |
| Public Employee Retirement Systems | Word | Download |
| Dept. of the Treasury - Security for Public Deposits Act | Link | Link |
| Reporting Requirements and Distribution | Work | Download |
| State Agency Contacts | Excel | Download |
| VRS Early Retirement Liability | Excel | Download |