For Audit Firms

• Firm Profile Data Sheet

• Contract Log for IPA's

• Report Review Guides

• Agencies without an Approved Auditor

• Contact Addendum for Sub-contact Work

• Subcontractor Contingency Form

• Auditor Rotation Rule

• Progress Billing

• Approved Audit Firms

• Instructions for Combined Electronic Schedules (Findings Summary, Vendor Schedule and Fund Balance Schedule)

• Combined Electronic Schedule Templates (Findings Summary, Vendor Schedule and Fund Balance Schedule) (Updated October 10, 2018)

• Pension Reports

  • 352-A – ERB Schedule of Employer Allocations and Pension Amounts (2017)

  • 366-B – PERA Schedule of Employer Allocations and Pension Amounts (2017)

• Post-Employment Benefits Reports

  • 343-A – Retiree Health Care Authority Schedule of Employer Allocations and OPEB Amounts (2017)

• GASB 77 Disclosure Template for Audit Rule 2018

  • Instructions for GASB 77 Disclosures

  • GASB 77 FAQs

• Indigent Care Cost and Funding Report Blank Form

• Instructions for Indigent Care Cost and Funding Report

• Schedules of Asset Management Costs