Reference Materials

Audit Report Shells

 

EFFECTIVE FOR FYE 6-30-15 AND SUBSEQUENT AUDITS

• Opinion GAAP A01 Unmodified – Oct 2020
• Opinion GAAP A02 Unmodified Single Opinion Unit - Oct 2020
• Opinion GAAP A03 Unmodified Special Purpose FS with Opinion on Discrete CU - Oct 2020
• Opinion GAAP A04 Qualified Because One (But Not All) Comp Units Were Not Audited - Oct 2020
• Opinion GAAP A05 Qualified on Major Funds Due to GAAP Departure - Oct 2020
• Opinion GAAP A06 Adverse on Govt Activities General Infrastructure Assets Omitted - Oct 2020
• Opinion GAAP A07 Adverse on Govt Activities Comp Abs Are Omitted - Oct 2020
• Opinion GAAP A09 Unmodified with Reference to Another Auditor - Oct 2020
• Opinion GAAP A10 Multiple Modifications Including Adverse Opinion for Missing Major Fund - Oct 2020
• Opinion GAAP A13 Opinions of PG Omitting Each CU Does Not Issue Sep Audit - Oct 2020
• Opinion GAAP A17 Opinion on Departmental Statements - Oct 2020
• Opinion Non-Governmental Not-for-Profit GAAP & OCBOA - Oct 2020

Cash (AOS Regulatory Basis) & OCBOA Opinion Examples

• Opinion AOS OCBOA Basis - Oct 2020
• Opinion AOS Basis (GAAP required) - Oct 2020
• Opinion AOS Basis (No GAAP requirement) - Dec 2020

Cash (other regulatory basis) opinion examples

• Opinion SWCD Regulatory Basis - May 2019
• Opinion CBCF Regulatory Basis - May 2019

GAGAS Report Letter

• Report Letter GAGAS AUC 265 - Dec 2020

Single Audit Report Letter

• Report Letter Uniform Guidance - Nov 2019
• 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.