Audit Practice Aids

Technical Update

	Self-Insurance Mini Plans
	Electronic Check Retention
	Declaratory Order - IJUMP
		IJUMP District Court Decision - Summary
		IJUMP District Court Decision - Full Text
	Public Funds Pledging Program
	Valuing Transfer of Jurisdiction Roads
	Special Appraiser's Fund - Attorney General's Advice, January 2006
	Special Appraiser's Fund - Technical Update, August 2005
		Special Appraiser's Levy - Sample Comment
		Attorney General's Opinion - Nov. 2, 1962
	School District Student Activity Funds - Athletics, Q and A
		Appendix A - Statutory References and Definitions
		Appendix B - IHSAA / IGHSAU Sponsored Event Ticket Policy
	City-Provided Telecommunications Services
	HF 882 - Nonprofit School Organizations
	ISCPA Local Government Update on GASB 47
	Distinguishing Charges for Services from Taxation
	HF 808 - 28E Entity Publications
	Public Funds Rate History
	(Note: This is an external link to the Iowa Department of Banking website at http://www.idob.state.ia.us)
	OPEB and Cash Basis Financial Statements