Audit Report Shells
EFFECTIVE FOR FYE 6-30-15 AND SUBSEQUENT AUDITS
- Opinion GAAP A01 Unmodified – January 2019
- Opinion GAAP A02 Unmodified Single Opinion Unit – January 2019
- Opinion GAAP A03 Unmodified Special Purpose FS with Opinion on Discrete CU - January 2019
- Opinion GAAP A04 Qualified Because One (But Not All) Comp Units Were Not Audited - January 2019
- Opinion GAAP A05 Qualified on Major Funds Due to GAAP Departure - January 2019
- Opinion GAAP A06 Adverse on Govt Activities General Infrastructure Assets Omitted - January 2019
- Opinion GAAP A07 Adverse on Govt Activities Comp Abs Are Omitted - January 2019
- Opinion GAAP A09 Unmodified with Reference to Another Auditor - January 2019
- Opinion GAAP A10 Multiple Modifications Including Adverse Opinion for Missing Major Fund - January 2019
- Opinion GAAP A13 Opinions of PG Omitting Each CU Does Not Issue Sep Audit - January 2019
- Opinion GAAP A17 Opinion on Departmental Statements - January 2019
- Opinion Non-Governmental Not-for-Profit GAAP & OCBOA - August 2019
Cash (AOS Regulatory Basis) & OCBOA Opinion Examples
- Opinion AOS OCBOA Basis - January 2019
- Opinion AOS Basis (GAAP required) - January 2019
- Opinion AOS Basis (No GAAP requirement) - January 2019
Cash (other regulatory basis) opinion examples
GAGAS Report Letter
Single Audit Report Letter
- Report Letter Uniform Guidance Nov 2018
- To see other report shells Click Here
Agreed-Upon Procedures for Schools
- Anti-Bullying Report Shells can be found on the Agreed-Upon Procedure Shells for Small Governments page.