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.


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