Annual Guidelines, Manuals, and Other Procedural Documents

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APA GASB 84 Guidance to Local Governments
General Information
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<A CLASS="blacklink" TARGET="_blank" HREF="../data/download/local_government/guidelines/APA GASB 84 Local Government Guidance.pdf">Download</A>
APA Local Fiscal Distress Monitoring Summary and Analyses
General Information
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APA Newsletter for CPA Firms Performing Audits of Commonwealth and Local Entities June 2019
General Information
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<A CLASS="blacklink" TARGET="_blank" HREF="../data/download/local_government/guidelines/APA Newsletter for Firms Performing Audits of ABCs-June 2019.pdf">Download</A>
APA Newsletter for CPA Firms Performing Audits of Localities June 2019
General Information
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<A CLASS="blacklink" TARGET="_blank" HREF="../data/download/local_government/guidelines/APA Newsletter for Firms Performing Audits of Localities-June2019.pdf">Download</A>
APA Sample Alternating Testing Schedule for Audit Specifications Retirement System procedures
Manuals
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<A CLASS="blacklink" TARGET="_blank" HREF="../data/download/local_government/manuals/APA Sample Alternating Testing Schedule-Retirement System Audit SPECS procedures workbook.xlsx">Download</A>
Attestation Report- Treasurer Turnover *Updated*
Sample Treasurer Turnover Report and Schedules
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<A CLASS="blacklink" TARGET="_blank" HREF="../data/download/local_government/guidelines/Attestation Report Treasurer turnover.docx">Download</A>
Auditor's Report on Agreed Upon Procedures *Updated July 2022*
Comparative Report
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<A CLASS="blacklink" TARGET="_blank" HREF="../data/download/local_government/guidelines/agreed.docx">Download</A>
Circuit Court Clerk Turnover Report
Sample Circuit Court Clerk Turnover Report and Schedules
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<A CLASS="blacklink" TARGET="_blank" HREF="../data/download/local_government/guidelines/CC Clerk Turnover Report.docx">Download</A>
Circuit Court Clerk Turnover Schedules
Sample Circuit Court Clerk Turnover Report and Schedules
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<A CLASS="blacklink" TARGET="_blank" HREF="../data/download/local_government/guidelines/CC Clerk Turnover Schedules.docx">Download</A>
Circuit Court Clerk’s Audit – Sample Letter *Updated*
Sample Circuit Court Clerk Turnover Report and Schedules
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<A CLASS="blacklink" TARGET="_blank" HREF="../data/download/local_government/guidelines/Circuit Court Clerk's Audit - Sample Letter.docx">Download</A>
 
 
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