Statements of Position

The Office of the State Auditor's Statements of Position provide information and guidance on select topics relevant to local governments, local government auditors, and volunteer fire relief associations. The Statements are educational resources. The information and guidance in each Statement is current as of the date last reviewed. Subsequent law or other developments may have affected its current applicability. The Statements are not legal advice and should not be relied upon in lieu of legal advice.

Statements of Position

Statements of Position
Title Category File Type
Asset Inventories Accounting pdf
Check 21 Act Accounting pdf
County Law Libraries Accounting pdf
Enterprise Fund Accounting Accounting pdf
Fund Balances for Local Governments (GASB 54 Version) Accounting pdf
Other Post-Employment Benefits (OPEB) for Local Governments Based on GASB 75 Accounting pdf
Temporary Interfund Loans Accounting pdf
Forfeiture Proceeds and County Attorney Checking Accounts Accounting, Forfeitures pdf
County Sheriff Canteen Operations Accounting, Law Enforcement pdf
Borrowing and Debt: Towns Borrowing and Debt pdf
City Bidding and Contract Requirements Contracting pdf
Contract Change-Orders and Contractor's Bonds Contracting pdf
County Bidding and Contract Requirements Contracting pdf
Classification of Data During an Audit Data Practices & Record Maintenance pdf
Maintenance of Town Records Data Practices & Record Maintenance pdf
Meeting Minutes Data Practices & Record Maintenance pdf
Management of Records Data Practices & Record Maintenance, Pensions pdf
Retention of TIF Records Data Practices & Record Maintenance, Tax Increment Financing (TIF) pdf
Custodial Credit Risk: Certificates of Deposit Obtained Through a Placement Service Deposits & Investments pdf
Custodial Credit Risk: Investment Policy Considerations Deposits & Investments pdf
Deposits of Public Funds (Depositories and Collateral) Deposits & Investments pdf
FDIC Rules for Government Deposits Deposits & Investments pdf
Legal Restrictions on Public Investing Deposits & Investments pdf
Qualified Safekeepers Deposits & Investments pdf
Criminal Forfeitures (Reporting of) Forfeitures, Law Enforcement pdf
Car Allowance and Mileage Reimbursement Internal Controls pdf
County Commissioner Per Diem Payments Internal Controls pdf
Credit Card Use and Policies Internal Controls pdf
Employee Timekeeping Procedures For Employees Paid on an Hourly or Daily Basis Internal Controls pdf
Out-of-State Travel Policies Internal Controls pdf
Petty Cash (Imprest) Funds Internal Controls pdf
The Importance of Internal Controls Internal Controls pdf
Internal Controls for Municipal Liquor Stores Internal Controls, Municipal Liquor Stores pdf
Vending Machines Internal Controls, Public Purpose pdf
Administrative Citations for Traffic Violations Law Enforcement pdf
Municipal Liquor Store Hearings Municipal Liquor Stores pdf
Allocations and Deductions for Fire Relief Association Defined Contribution Plans Pensions pdf
Checking Accounts for Fire Departments and Fire Relief Associations Pensions pdf
Combined Service Pensions for Volunteer Firefighters Pensions pdf
Considerations When Making Benefit Changes Pensions pdf
Differences between Municipal Departments and Independent Nonprofit Firefighting Corporations Pensions pdf
Firefighter Service Credit Determinations Pensions pdf
Fundraisers and Donations for Fire Departments and Fire Relief Associations Pensions pdf
Governance for Fire Relief Associations Pensions pdf
Interest Earnings for Deferred Members of Volunteer Fire Relief Associations Pensions pdf
Investment Authority for Fire Relief Associations Pensions pdf
Investment Policies for Fire Relief Associations Pensions pdf
Joint Powers Fire Departments and Fire Districts Pensions pdf
Maintaining a General Fund after Joining the Statewide Plan Pensions pdf
Maximum Benefit Levels Pensions pdf
Municipal Contribution Calculations for Monthly Plan Pensions pdf
Paying a Defined-Benefit Lump-Sum Service Pension Pensions pdf
Required Municipal Contributions to Fire Relief Associations Pensions pdf
Return to Service for Members of Fire Relief Associations Pensions pdf
Special and General Funds, and Charitable Gambling Funds Pensions pdf
Supplemental Benefits for Volunteer Firefighters Pensions pdf
Survivor Benefits for Volunteer Firefighters Pensions pdf
Employee Recognition Programs and Events Public Purpose pdf
Expenditure of Public Funds on Ballot Issue Advocacy Public Purpose pdf
Outside Organizations Supporting Schools Public Purpose pdf
Public Expenditures: Donations and Dues Public Purpose pdf
Correction of TIF Errors Tax Increment Financing (TIF) pdf
Election to Delay Receipt of First TIF Revenues Tax Increment Financing (TIF) pdf
Redistribution of Tax Increment Tax Increment Financing (TIF) pdf
Small Cities’ Expanded TIF Powers Tax Increment Financing (TIF) pdf
Special Legislation to Extend the Duration of TIF Districts Tax Increment Financing (TIF) pdf
TIF Administrative Expenses Tax Increment Financing (TIF) pdf
TIF Bond Financing of Project Costs Tax Increment Financing (TIF) pdf
TIF Five-Year Rule and Six-Year Rule Tax Increment Financing (TIF) pdf
TIF Four-Year Knock-Down Rule Tax Increment Financing (TIF) pdf
TIF Interfund Loans Tax Increment Financing (TIF) pdf
TIF Jobs Stimulus Program Tax Increment Financing (TIF) pdf
TIF Pay-As-You-Go Obligations Tax Increment Financing (TIF) pdf
TIF Plan Modifications Tax Increment Financing (TIF) pdf
TIF Plan Requirements Tax Increment Financing (TIF) pdf
TIF Pooling Tax Increment Financing (TIF) pdf
TIF Segregation of Funds Tax Increment Financing (TIF) pdf
Temporary Transfer Authority (2021 Law) Tax Increment Financing (TIF) pdf