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www.mgocpa.com
Macias Gini & O’Connell LLP
2121 N. California Boulevard, Suite 750
Walnut Creek, CA 94596
Government Auditing Standards
deficiency in internal control
material weakness
Reasonably possible
Probable
Leases
Accounting for Interest Cost Incurred
before the End of a Construction Period Omnibus 2020
Replacement of Interbank Offered Rates Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal R evenue Code Section 457 Deferred Compensation Plans – an Amendment of GASB Statements No. 14 and No. 84, and a Supersession of GASB Statement No 32 Omnibus 2022
Fair value of investments.
Estimated allowance for losses on notes and loans receivable Depreciation estimates for capital assets, in cluding depreciation methods and useful lives assigned to depreciable assets.
Net pension and Other Post-Employment Benefits (OPEB) liabilities, contributions, expenses, and other related balances.
Claims liabilities.
Pollution remediation obligations.
Discount rate used for the calculation of lease receivable Required Supplementary Information
Supplementary Information
Other Information
Leases