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.
White Papers
2022
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
2021
Government Industry Alert: Coronavirus State and Local Fiscal Recovery Funds | August 2021
2020
Implementation of GASB Statement No. 84, Fiduciary Activities
Government Industry Alert on COVID-19 | April 2020
2019
Implementation of GASB No. 75 | February 2019
2018
GASB OPEB Actuarial Valuation Reports (GASB Statement No. 75)—Accounting and Financial Reporting for Post-employment Benefits Other Than Pensions | February 2018
2016
Questions and Answers Concerning Accounting and Financial Reporting for Pensions—A CCMA White Paper for California Local Governments (GASB Statement No. 68) | October 2016
2015
Implementing GASB No. 68 Accounting and Financial Reporting for Pensions | April 2015
2006
2005
Examples Disclosures for California Local Governments Implementing GASB Statement No. 40 | February 2005
2001
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
