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NSAA Peer Review Opinion.pdf
AUDITS
Financial
Performance
Performance Audits
Recent Releases
Annual Reports
Request Form
Special (SIU)
Special Investigations Unit
Reporting Fraud
Fraud Red Flags
Cybersecurity
Audit Findings
Findings for Recovery
General & Certified Search
Audit Search
LOCAL GOVERNMENTS
Local Government Services (LGS)
Local Government Resources
New Fiscal Officers
Outgoing Fiscal Officers
Cybersecurity
Reference Materials
Financial Health Indicators (FHI)
Heat Map
Report Search
Trend Search
Hinkle System Financial Reporting
Regional Councils of Governments (COGs)
Auditor of State Awards
Fiscal Distress
School Districts Fiscal Distress
Local Government Fiscal Distress
UAN Overview
Uniform Accounting Network
UAN Login
OPEN GOVERNMENT
Open Government Unit (OGU)
Public Records Request
CPRT Schedule
StaRS
TRAINING
Training Agenda
Types of Trainings
Fiscal Integrity Act (FIA)
FIA Training Portal
RESOURCES
IPA Resources
IPA
Contracting
Reporting
IPA Correspondence
IPA Login
Reference Materials
Federal
General Federal
COVID-19
Publications & Manuals
Technical Bulletins
Procurement Opportunities
Web Links
Required Filings & Notifications
Ohio Checkbook
Make a Payment
eServices
eServices Login
Kids Corner
Student Center
CONTACTS
Contact Us
Regional Contacts
Report Fraud
ABOUT
About AOS
Department Organization
Auditor Keith Faber
Career Opportunities
NEWSROOM
Newsroom
Press Releases
Publications & Manuals
Technical Bulletins
Advisory Memos
Ohio Laws & Rules
Unauditable List
NSAA Peer Review Opinion.pdf
Sidebar
Audit Report Shells
For Engagements with Fiscal Year-Ends On or After 12-31-2021
This page will be updated as new opinions and examples become available.
GASB GAAP Opinion Examples
Opinion Disclaimer of Opinion — Nov 2024
(docx)
Opinion GAAP A01 Unmodified — Nov 2024
(docx)
Opinion GAAP A02 Unmodified Single Opinion Unit — Nov 2024
(docx)
Opinion GAAP A03 Unmodified Special Purpose FS with Opinion on Discrete CU — Nov 2024
(docx)
Opinion GAAP A05 Qualified on Major Funds Due to GAAP Departure — Nov 2024
(docx)
Opinion GAAP A06 Adverse on Govt Activities General Infrastructure Assets Omitted — Nov 2024
(docx)
Opinion GAAP A07 Adverse on Govt Activities Comp Abs Are Omitted — Nov 2024
(docx)
Opinion GAAP A08 Adverse on Financial Statements Because Government Wide Statements are Omitted — Nov 2024
(docx)
Opinion GAAP A09 Unmodified with Reference to Another Auditor — Nov 2024
(docx)
Opinion GAAP A10 Multiple Opinion Including Adverse Because Major Fund Omitted — Nov 2024
(docx)
Opinion Gaap A12 Multiple Opinion Including Disclaimer Because Comp Units Were Not Audited — Nov 2024
(docx)
Opinion Gaap A12b Multiple Opinion Including Disclaimer On Major Fund — Nov 2024
(docx)
Opinion GAAP A13 (Formerly A12) Opinions of PG Omitting Each CU Does Not Issue Sep Audit — Nov 2024
(docx)
Opinion GAAP A17 (Formerly A16) Opinion on Departmental Statements — Nov 2024
(docx)
Opinion GAAP Qualified Because One (But Not All) Component Units Not Audited — Nov 2024
(docx)
Cash (AOS Regulatory Basis) & OCBOA Opinion Examples
Opinion OCBOA Basis — Nov 2024
(docx)
Opinion AOS Basis (GAAP Required) — Nov 2024
(docx)
Opinion AOS Basis (No GAAP Requirement) — Nov 2024
(docx)
Cash (other regulatory basis) opinion examples
Opinion CBCF Regulatory Basis — Nov 2024
(docx)
Opinion SWCD Regulatory Basis — Nov 2024
(docx)
FASB GAAP Opinion Examples
Opinion Non Govt NFP FASB GAAP Comparative — Nov 2024
(docx)
Opinion Non Govt NFP FASB GAAP — Nov 2024
(docx)
Opinion Non Govt NFP FASB OCBOA — Nov 2024
(docx)
GAGAS Report Letter
Report Letter GAGAS AUC — Nov 2024
(docx)
Single Audit Report Letter
Report Letter Uniform Guidance — Jan 2025
(docx)
Other report shells are available at
Practice Aids
Agreed-Upon Procedures for Schools
Anti-Bullying Report Shells are available at
Agreed-Upon Procedure Shells for Small Governments