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Guidance on Accounting, Auditing and Reporting for Texas Economic Development Act Chapter 313 Agreements for FY 2017:

 Click to download PDF file: [ Click here for the file ]

Uniform Guidance Highlights:

Highlighted references from the Uniform Guidance and COSO 2013 Requirements.  [ Click here for the file ]

Sample Data File for AUDIT-L.E.A. Seminars:

Sample Ascii files and data files are provided to be used with the 2017 AUDIT-L.E.A. seminars. [ Click here for the file ]
An Excel Worksheet is provided to be used to prepare the adjusting entries for the Tax Conversion for the Government Wide.  [Click here]
Although the GASB 68 Worksheet is now incorporated in AUDIT-L.E.A., we also provide an Excel Worksheet for the GASB 68 Adjustments for 2017. [Click here]

Sample Data File for AUDIT-CITY:

Sample ASCII files and data files provided to be used with the 2017 AUDIT-CITY software.  [ Click here for the file ]

Instruction Manual for AUDIT-L.E.A. Release 21 for 2017:

This is a PDF file of the complete instruction manual for using AUDIT-L.E.A. Release 21.  [ Click here for the file ]
This is an Addendum to the Instruction Manual describing the change in TRS Reporting of Deferrals [Click here for the file]

Instruction Manual for AUDIT-CITY. Release 13 for 2016

This is a PDF file of the complete instruction manual for using AUDIT-CITY Release 13.  [ Click here for the file ]

Example GASB 54 Policy and Note Disclosure

This is a Microsoft Word document containing instructions and a sample policy for the board and suggested note disclosure. [ Click here for the file ]

Competency, Risk Assessment, & Internal Control Worksheets

All of the following documents are in Microsoft Excel except the Check Routines for Financial Statement Tie-Outs which are in an Adobe pdf file.

The District Checklist
A checklist which enables district personnel or their auditors to assess the District’s understanding of generally accepted accounting procedures and generally accepted auditing standards related to the performance of daily accounting functions and the preparation of the district financial statements .
[ Click here for the file ]

Internal Control Questionnaire
A questionnaire which helps the district develop an internal control structure following the COSO (Committee of Sponsoring Organizations) guidelines.
[ Click here for the file ]

Risk Assessment Worksheets
Worksheets which help the school district assess the risks for accounts in:
* Click on the line item below for the file

Check Routines for Financial Statement Tie-Outs
A pdf listing of financial statement articulations and tie outs
[ Click here for the file ]