August 2008
Change In CFDA Number
June 2008
School Support Group Updates for 2008 Legislation
April 2008
Capital Pass-Through Grant Accounting and Reporting
February 2008
Board of Education - State Administered Health Insurance Memo (GASB 43 and 45)
Local Government - State Administered Health Insurance Memo (GASB 43 and 45)
December 2007
Financial Statement Presentation for Department Wide Financial Statements – Board of Education Clarification Memo
November 2007
Local Education School Support Group – Questions and Answers
Model Financial Policy For School Support Organizations (Procedures Manual)
October 2007
Change in Opinion for School Activity Funds (updated 10-18-07)
June 2007
Summary of the Local Education Support Group Financial Accountability Act of 2007
Local Education Support Group Financial Accountability Act of 2007
Certification and Education of Municipal Finance Officers
April 2007
Implementation of Statement on Auditing Standards No. 112
Updated Median Income for Day Care Agreed Upon Procedures Engagements
March 2007
Implementation of Governmental Accounting Standards Board Statement No. 45 (OPEB)
Change in Opinion for School Activity Funds (updated 10-18-07)
October 2006
Financial Statements that Must be Included in Separately Issued Fund and Department Wide Financial Statement Reports, Including a Municipal Board of Education
May 2006
Calculating In-lieu-of Taxes and Reporting In-lieu-of Taxes in the Financial Statements
Contract to Audit Accounts and Charter Schools
Accounting and Reporting for Charter Schools
April 2006
Number of Financial Reports (Audit Reports) to be Submitted to Municipal Audit
January 2006
Accounting for and Reporting State Street Aid Funds in the Government Wide Financial Statements
November 2005
Audit Contracts and Submission of Peer Review Letters (Peer Review not Yet Released by AICPA/TSCPA)
October 2005
MD&A for Separately Issued Fund Financial Statements
Accounting for Property Taxes in Government Wide Financial Statements
Accounting for Property Taxes at the Fund Level
Enforceable Legal Claim Date for Property Taxes in Tennessee
September 2005
Accounting for the Fee Related to the Sexual Offenders Registry
Prior to September 2005
Accounting for Inventory in the Fund Financial Statements Issued for Noncentralized Cafeteria Funds
Contacting Our Office to Discuss Delinquent Audit Contracts and/or Delinquent Audit Reports?
Contacting the Department Regarding Changes in Mailing Addresses, Phone Numbers, Contact Person, Email Address, etc.
Contract to Audit Accounts and a Lack of Independence
Notification of Standard Procedures for Booking Arrestees and Noncompliance Penalties
Reporting Salaries in Day Care Agreed Upon Procedures Engagements
Understanding the Information in the Subrecipient (Grants) Payment Listing
