CalCPA offices will be closed Monday, Jan. 17, in observance of Martin Luther King Jr. Day.CalCPA’s Customer Success team—and chat—will be back on Tuesday, Jan. 18.
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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: 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