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
Cash (AOS Regulatory Basis) & OCBOA Opinion Examples
- Opinion AOS OCBOA Basis – Apr 2022 (.docx)
- Opinion AOS Basis (GAAP required) – Apr 2022 (docx)
- Opinion AOS Basis (No GAAP requirement) – Apr 2022 (docx)
Cash (other regulatory basis) opinion examples
GAGAS Report Letter
- Report Letter GAGAS AUC (docx)
Single Audit Report Letter
- Report Letter Uniform Guidance – May 2022 (docx)
- For other report shells go to the Practice Aids page.
Agreed-Upon Procedures for Schools