Logo Crawford & AssociatesUseful Tools Database

Crawford & Associates, PC have long been recognized as a leader in developing useful and practical guidance and tools for governmental accountants and auditors. In the process of developing materials for continuing education courses or conference sessions, we have designed a number of example forms, guidance charts and other useful information to make the job of the governmental accountant or auditor easier. Listed below are some useful tools available from our web site.

You will find TWO sections: the first has smaller files and the section below it has larger files. To view our files, you must be able to view word documents, pdf files, and excel files.

Section I: Use the data below to search our database of Useful Tools

Category

Title

Description

File

Accounting

Invoice Approval Form

Example form for documenting approval of invoices for payment.

Download
(WORD)

Accounting

GASB 61 Reporting Entity Questionnaire

Questionnaire to assist in evaluating potential component units within a financial reporting entity.

Download
(PDF)

Accounting

GASB 68 Pension Case Study Assumptions

GASB 68 pension case study background information and assumptions.

Download
(PDF)

Accounting

GASB 61 Reporting Entity Flowchart

Flowchart to assist in evaluating the composition of the financial reporting entity, including potential component units.

Download
(PDF)

Accounting

GASB 54 Fund Type Classification Worksheet

Worksheet to assist in classifying funds by type pursuant to GASB 54 definitions.

Download
(EXCEL)

Accounting

GASB 54 Fund Balance Analysis Worksheet

Example worksheet to track changes in fund balance by level of constraint pursuant to GASB 54.

Download
(EXCEL)

Accounting

Financial Statements Consistency Checklist

Checklist for reviewing the basic consistencies that should be present within a set of governmental financial statements.

Download
(WORD)

Accounting

Agent Multi Employer Pension Case Study Worksheet

Blank worksheet used in GASB 68 agent multi employer case study.

Download
(EXCEL)

Accounting

Agent Multi Employer Pension Case Study Solution

Worksheet solution to GASB 68 agent multi employer accounting case study.

Download
(EXCEL)

Accounting

GASB 68 Pension Case Study Actuarial Report

Example actuarial report used in GASB 68 case study.

Download
(PDF)

Accounting

GASB 68 Case Study Worksheet Answers

Compeleted worksheet with suggested answers for GASB 68 accounting case study.

Download
(EXCEL)

Accounting

GASB 68 Cost Sharing Assumptions

GASB 68 cost sharing plan case study assumptions.

Download
(PDF)

Accounting

GASB 68 Cost Sharing Supporting Schedule 2

GASB 68 cost sharing plan case study supporting information part 2.

Download
(PDF)

Accounting

Court Daily Accounting Form

Example daily balancing form for municipal court clerks.

Download
(EXCEL)

Accounting

Capital Asset Project Form

Example form for documenting capital asset construction projects.

Download
(EXCEL)

Accounting

Purchase Requisition Form

Example form for documenting requests for spending or purchases.

Download
(WORD)

Accounting

Purchase Order Form

Example form for documenting spending or purchasing commitments.

Download
(WORD)

Accounting

GASB 68 Case Study Blank Worksheet

Blank worksheet for use in conducting GASB 68 accounting case study.

Download
(EXCEL)

Accounting

GASB 68 Cost Sharing Supporting Schedule 1

GASB 68 cost sharing plan case study supporting information part 1.

Download
(PDF)

Accounting

GASB 68 Cost Sharing Worksheet

GASB 68 cost sharing plan case study worksheet and answers.

Download
(EXCEL)

Audit

Audit RFP – GAAP Basis

Example request for proposal for audit services for GAAP-basis financial statements.

Download
(WORD)

Audit

Audit RFP - OCBOA Financial Statements

Example request for proposal for the audit of financial statements prepared on a cash or modified cash basis.

Download
(WORD)

Budget

Resolution - Lapsing All Appropriations

Example resolution to adopt a policy of lapsing all unexpended appropriations at year end.

Download
(WORD)

Budget

Budget Status Report

Example budget status report for a fund.

Download
(EXCEL)

Budget

Resolution Adopting Municipal Budget Act

Example resolution for electing to adopt the provisions of the Municipal Budget Act.

Download
(WORD)

Budget

Resolution - Lapsing Only Unencumbered Appropriati

Example resolution for policy of lapsing only unencumbered appropriations at year end.

Download
(WORD)

Budget

Budget Adoption Resolution – Purpose-Based

Example resolution for budget adoption on a purpose-based budget.

Download
(WORD)

Budget

Budget Adoption Resolution – Fund-Based

Example resolution for budget adoption on a fund-based budget.

Download
(WORD)

Budget

Budget Amendment Form

Example form for use in making budget amendments.

Download
(EXCEL)

Budget

Budget Policy

Example budget and fiscal management policies.

Download
(WORD)

Ethics

Elected Official's Orientation Guide to Ethics

An introductory guide to ethical behavior for elected officials presented in a question and answer format.

Download
(WORD)

Ethics

Government Code of Conduct

Example code of conduct policies for a government entity.

Download
(WORD)

Fraud

How to Prevent, Deter and Detect Fraud

Defines certain types of fraud and introduces basic concepts to help prevent, deter and detect fraud.

Download
(PDF)

Fraud

Importance of Internal Controls

An artcile written by Mike Crawford on the importance of effectively designed and implemented internal controls over misappropriation of assets and other potential fraud.

Download
(PDF)

Fraud

The Need for Audit Committees in Government

Role of audit committees in government and explaining why they are essential for a strong control environment

Download
(WORD)

Fraud

Management Antifraud Programs and Controls

Helps management design and implement fraud prevention, deterrence and detection policies and procedures.

Download
(PDF)

Legal

Changing Fiscal Years – AG Opinion

State Attorney General’s opinion on Oklahoma municipalities interested in changing fiscal years.

Download
(PDF)

Legal

Changing Municipal Fiscal Years

Summary of information for Oklahoma municipalities interested in changing fiscal years.

Download
(PDF)

Legal

Ordinance for Changing Fiscal Years

Example ordinance for Oklahoma municipalities interested in changing fiscal year.

Download
(WORD)

Legal

Ordinance on Claims Payment

Example ordinance for adopting a claims payment policy that differs from state law.

Download
(WORD)

Legal

Municipal Utility Issues

An OML document that discusses various issues related to establishing utility rates under Oklahoma law.

Download
(WORD)

Legal

Okla Municipalities and Their Public Trusts

A whipe paper that discusses the relationship between an Oklahoma municipality and its public trusts created pursuant to Title 60, Section 176.

Download
(PDF)

Legal

Debt Limitation Issues

An OML document that discusses the constitutional debt limitation for Oklahoma governments and related court cases.

Download
(WORD)

Legal

AG Opinion on Employee Benefits & Awards

1987 OK Attorney General opinion on the legality of payments to employees for awards and other benefits.

Download
(WORD)

Performeter

Example Performeter Report

An example Performeter financial evaluation report for a local government entity in Powerpoint format.

Download
(PDF)

Policies

Purchasing and Disbursement Policies

Example ordinance to establish formal policies for purchasing, competitive bidding, and disbursing.

Download
(WORD)

Policies

Segregation of Duties

Example form to establish segregation of duties over financial management and accounting.

Download
(WORD)

Policies

Capital Assets Policies

Example capital assets management policies.

Download
(WORD)

Policies

Investment Policies

Example policies for managing deposit and investment risks

Download
(WORD)

Policies

Budget Policy

Example budget and fiscal management policies.

Download
(WORD)

Reports

Monthly Executive Summary Budget Report

Example monthly report for governing body on budget and financial status.

Download
(WORD)

Reports

Long-Term Debt Report

Example monthly report of long-term debt and changes therein by debt issue.

Download
(EXCEL)

Reports

Monthly Budget Status Report

Example high-level budget status report for a fund with narrative text boxes.

Download
(EXCEL)

Reports

Monthly Treasury Report

Example monthly report of cash and investment balances and changes therein, including an analysis of unisured deposits and related collateral.

Download
(EXCEL)

Reports

Monthly Sales and Use Tax Report

Example monthly report of sales and use tax collections compared to prior year.

Download
(EXCEL)

 

Section II: Below, find our larger files for download.

Category Title Description File
Budget Budget Document – By Fund Example format for fund-based budget document Download
(PDF)

 

Budget Document – By Purpose

Example format for purpose-based budget document.

Download
(PDF)

Legal

Public Trust Issues

An OML document that discusses various issues related to public trusts created under Oklahoma law.

Download
(PDF)
 

Municipalities and Their Public Trusts

An OML document that discusses various relationship issues between municipalities and their public trusts created under Oklahoma law.

Download
(PDF)