Guidelines
The Fiscal Year 2007 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
June 2007, 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 | ||
| 2007 Standards Update | Word | Download |
| Audit Risk Alert - Single Audit Testing | Rich Text | Download |
| Information on 2007 Update to Audit Specifications | Word | Download |
| Specifications for Audits of Counties, Cities, & Towns - Revised June 2007 | Word | Download |
| Audit & Fraud Alert | Word | |
| Comparative Report | ||
| 2007 Transmittal Forms Update | Word | Download |
| 2007 Transmittal Training | Word | Download |
| Auditor's Report on Agreed Upon Procedures | Word | Download |
| Joint Activity Form (110 & 310) | Excel | Download |
| Transmittal Checklist | Rich Text | Download |
| General Information | ||
| 2007 Standards Update | Word | Download |
| GASB 34 Implementation Issues | Word | Download |
| CAFR Distribution | Excel | 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 |
| Locality Risk Alert - SAS 112 | Word | Download |
| OPEB, GASB 43 & 45 | Link | Link |
| Public Employee Retirement Systems | Word | Download |
| Qualified Depositories - maintained by the Dept. of the Treasury | Link | Link |
| State Agency Contacts | Excel | Download |
| VRS Early Retirement Liability | Excel | Download |