Memos

Document Name
GASB Statement No. 63 Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position. GASB Statement No. 65 Items Previously Reported as Assets and Liabilities. [REVISED]
GASB Statement No. 84 and GASB Statement 97
GASB Statement No. 87, Leases - Part 1
GASB Statement No. 87, Leases - Part 3
GASB Statement No. 87, Leases – Part 2
GASB Statement No. 87, Leases – Part 2 - Lessee Lease Worksheet
GASB Statement No. 87, Leases – Part 2 - Lessor Lease Worksheet
GASB Statement No. 88 - Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements
GASB Statement No. 96, Subscription-Based Information Technology Arrangements
Governmental Accounting Standards Board Statement No. 33, Accounting and Financial Reporting for Nonexchange Transactions and Statement No. 36, Recipient Reporting for Certain Shared Nonexchange Revenues
Guidance for Auditing Supplementary Information
How to Respond to Financial Performance Indicators of Concern (FPICs)
Impact of County Net Asset Deficits for School Debt Upon Bond Ratings
Implementation of the New Motor Vehicle Property Tax Collection System
Important Changes in Charter School Reporting Requirements
Instructions for the LGC-203EZ, the Standard LGC-203 Form and the Coll-91
Internal Controls for a Small Unit of Government
Internal Controls for a Small Unit of Government
International ACH Transactions (IAT) Rules Advisory
Investment Policy Guidelines for GASB Statement No. 40 "Deposit and Investment Risk Disclosures"