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.

2016

Questions and Answers Concerning Accounting and Financial Reporting for Pensions—A CCMA White Paper for California Local Governments
October 2016

2015

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

2013

Accounting and Financial Reporting for California Redevelopment Agencies and Related Successor Agencies
September 2013

2012

Accounting and Financial Reporting for Dissolution of California Redevelopment Agencies
May 2012

2009

GA&A Common Abbreviations
December 2009

2008

Accounting and Financial Reporting for Postemployment Benefits other than Pensions
March 2008

2006

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

2005

Plan Sponsor Reporting and Disclosure GASB Statement No 45
November 2005

Accounting for Local Revenue Realignments Adopted in the 2004-2005 State of CA Budget
February 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

Agreed-upon Procedures Applied to the Appropriations Limitation
June 2001

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