Reference Materials
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.
GAAP Opinion Examples
- Opinion Disclaimer of Opinion – Jun 2023 (docx)
- Opinion GAAP A01 Unmodified – Jun 2023 (docx)
- Opinion GAAP A02 Unmodified Single Opinion Unit – Jun 2023 (docx)
- Opinion GAAP A03 Unmodified Special Purpose FS with Opinion on Discrete CU – Jun 2023 (docx)
- Opinion GAAP A05 Qualified on Major Funds Due to GAAP Departure – Jun 2023 (docx)
- Opinion GAAP A06 Adverse on Govt Activities General Infrastructure Assets Omitted – Jun 2023 (docx)
- Opinion GAAP A07 Adverse on Govt Activities Comp Abs Are Omitted – Jun 2023 (docx)
- Opinion GAAP A08 Adverse on Financial Statements Because Government Wide Statements are Omitted – Jun 2023 (docx)
- Opinion GAAP A09 Unmodified with Reference to Another Auditor – Jun 2023 (docx)
- Opinion GAAP A10 Multiple Opinion Including Adverse Because Major Fund Omitted – Jun 2023 (docx)
- Opinion Gaap A12 Multiple Opinion Including Disclaimer Because Comp Units Were Not Audited – Jun 2023 (docx)
- Opinion Gaap A12b Multiple Opinion Including Disclaimer On Major Fund – Jun 2023 (docx)
- Opinion GAAP A13 (Formerly A12) Opinions of PG Omitting Each CU Does Not Issue Sep. Audit – Jun 2023 (docx)
- Opinion GAAP A17 (Formerly A16) Opinion on Departmental Statements – Jun 2023 (docx)
- Opinion GAAP Qualified Because One (But Not All) Component Units Not Audited – Jun 2023 (docx)
- Opinion Non-Governmental Not-for-Profit GAAP & OCBOA – Jun 2023
Cash (AOS Regulatory Basis) & OCBOA Opinion Examples
- Opinion OCBOA Basis – Jun 2023 (docx)
- Opinion AOS Basis (GAAP required) – Jun 2023 (docx)
- Opinion AOS Basis (No GAAP requirement) – Jun 2023 (docx)
Cash (other regulatory basis) opinion examples
GAGAS Report Letter
- Report Letter GAGAS AUC (docx)
Single Audit Report Letter
- Report Letter Uniform Guidance – May 2023 (docx)
- For other report shells go to the Practice Aids page.
Agreed-Upon Procedures for Schools
- Anti-Bullying Report Shells can be found on the Agreed-Upon Procedure Shells for Small Governments page.