2005 Technical Bulletins

The Auditor of State's Office periodically releases Technical Bulletins to offer guidance to the government entities it serves. All bulletins since 1981 are compiled in one file, All Bulletins.pdf, for easy searching. Bulletins are occasionally updated, so some previously issued bulletins have been removed. For an explanation of the changes, see the Bulletins Spreadsheet.xlsx.

2005-006 GASB Statement No. 40 – Determining “Credit Ratings”

Status File Removed
Inactive This bulletin has been removed. For details see the Bulletins Spreadsheet (xlsx). *

2005-005 Required Fund Classifications for Non-GAAP Filers

Status File Removed
Inactive This bulletin has been removed. For details see the Bulletins Spreadsheet (xlsx). *

2005-004 Payment for Unused Sick Leave Upon Separation

Status File Issued
Active 2005-004.pdf July 2005

2005-003 Clarification Regarding Use of Court Computerization Fees

Status File Issued
Active 2005-003.pdf May 2005

2005-002 Recent AICPA Interpretation

Status File Removed
Inactive This bulletin has been removed. For details see the Bulletins Spreadsheet (xlsx). *

2005-001 Consumer Price Index

Status File Removed
Inactive This bulletin is updated annually and has been superseded by Bulletin 2006-001. 2006
* Some removal dates are not available for previous years.

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