Guidelines
The Fiscal Year 2008 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 2008, 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 | ||
| 2008 Accounting and Audit Alert | Word | Download |
| 2008 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 2008 | Word | Download |
| Comparative Report | ||
| 2008 Transmittal Forms Update | Word | Download |
| 2008 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 | ||
| 2008 Standards Update | Word | Download |
| 2008 Accounting and Audit Alert | 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 |
| 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 |
| Reporting Requirements and Distribution | Excel | Download |
| State Agency Contacts | Excel | Download |
| VRS Early Retirement Liability | Excel | Download |