GAA White Papers

CalCPA’ s Governmental Accounting and Auditing Committee and the California Committee on Municipal Accounting regularly issue white papers offering guidance to CPA firms and governmental entities. All papers below are PDF files.


Government Industry Alert: GASB 87, Leases | April 2022

AUP Approp Limit AUP White Paper | Reissued October 2022

Investment Portfolio AUP White Paper | Reissued October 2022

Government Industry Alert: CSLFRF What you need to know for FY 2022 Single Audits | October 2022


Government Industry Alert: Coronavirus State and Local Fiscal Recovery Funds | August 2021


Implementation of GASB Statement No. 84, Fiduciary Activities

Government Industry Alert on COVID-19 | April 2020


Implementation of GASB No. 75 | February 2019


GASB OPEB Actuarial Valuation Reports (GASB Statement No. 75)—Accounting and Financial Reporting for Post-employment Benefits Other Than Pensions | February 2018


Questions and Answers Concerning Accounting and Financial Reporting for Pensions—A CCMA White Paper for California Local Governments (GASB Statement No. 68) | October 2016


Implementing GASB No. 68 Accounting and Financial Reporting for Pensions | April 2015


Recommendations Regarding The Application Of GASB NO. 44 To Statistical Schedules Prepared By California Local Governments | June 2006


Examples Disclosures for California Local Governments Implementing GASB Statement No. 40 | February 2005


Application of the Revenue Recognition Criteria Set Forth in GASB No. 33 to Revenue Sources Significant to California Cities | February 2001

Classification of Typical California City Revenues Under GASB No. 34 | June 2001

Agreed-upon Procedures Applied to the Appropriations Limitation | June 2001

Agreed-upon Procedures Applied to Investment Portfolios of Local Governments | June 2001