Audit and Accounting Resources

Document Name
New Reporting Standards for Defined Benefit Pension Plans and Participant Employers - GASB Statements 67 and 68
New Requirements for Local Governments and Public Authorities Regarding Funding for Unemployment Benefits
Operation of and Accounting for Discretely Presented Component Units, Including Tourism Development Authorities
Opioid Settlement Funds: Auditing and Compliance Reporting
Other Post Employment Benefits Accounting and Reporting Issues
Payroll Liabilities and Responsibilities
Proper Accounting Treatment for Cost Allocations
Proposed Rules for Electronic Transactions in Accordance with G.S. 159-28(d2) and G.S. 115C-441(d2)
Public Records Management
Q&A on New Reporting Standards for Defined Benefit Pension Plans and Participant Employers - GASB Statements 67 and 68
Recent Enactment of Session Law 2011-291 (House Bill 595) Requiring Reporting of Certain Local Government Proposed Debt Issuances to Newly Created Joint Legislative Committee on Local Government
Recent Legislative Changes Affecting State Street-Aid to Municipalities
Recently Released Governmental Accounting Standards Board (GASB) Statements
Reporting Allegations of Fraud, Waste and Abuse of ARRA Funds
Reporting Medicaid 1915(b)(c) Waiver in Audited Financial Reports as of June 30, 2013
Reporting of School Local Current Expense in the Annual Audit Report - Revised
Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2013
Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2014
Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2015
Retirement & Investment Disclosures for Fiscal Year Ended June 30, 2016