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 PDF Download
Faithful Performance of Duty Bond Rider PDF 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