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Latest Update: GASB Expert Panel

By David G. Bullock, CPA
by David Bullock, CPA MGO Partner Member, AICPA Expert Panel on State & Local Government

Governmental Audit Quality Center

The Governmental Audit Quality Center (GAQC) promotes the importance of quality governmental audits and the value of such audits to purchasers of governmental audit services. GAQC is a voluntary membership center for CPA firms and state audit organizations that perform governmental audits. The GASB Matters section of the GAQC site highlights key interest areas, key resources, and advocacy efforts related to state and local government engagements.

Pension-Related Matters

GASB Pensions: Issues & Resources page of the GAQC Web site consolidates the various resources available to practitioners to assist with understanding the new standards and developing appropriate audit strategies. This page also includes links to various whitepapers and related auditing interpretations addressing cost-sharing and agent multiple-employer plans. Comment Letters
  • September 16, 2019 comment letter on GASB's Exposure Draft, Public-Private and Public-Public Partnerships and Availability Payment Arrangements
  • September 16, 2019 comment letter on GASB's Exposure Draft, Omnibus 20XX
  • April 30, 2019 comment letter on GASB's Exposure Draft, Leases Implementation Guide
  • March 8, 2019 comment letter on GASB's Exposure Draft, Fiduciary Activities Implementation Guide
  • February 14, 2019 comment letter on GASB's Financial Reporting Model Improvements & Recognition of Elements of Financial Statements

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State and Local Government


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