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Advisory Memorandums GASB 45 Implementation Guide Appendix A 2008 (11/06/08) Appendix B 2008 (11/06/08) Appendix C 2008 (11/06/08) Appendix D 2008 (11/06/08) Appendix E 2008 (11/06/08) Appendix E Budget Comparison (11/06/08) Appendix H Electronic (11/06/08) Attachment A 2009 (11/06/08) Quality Control Review Opinion Letter Supplemental Assessment Process Supplemental Assessment Process / Clarification & New Issues Note: You will need the latest version of Adobe Acrobat Reader to view or download documents on this page. If you do not have the most recent version of the Adobe Reader, click Get Adobe Reader! and follow the directions to download it FREE from Adobe.com.