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.

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

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

Agreed-upon Procedures Applied to the Appropriations Limitation
June 2001

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