Reference Materials
Audit Report Shells
EFFECTIVE FOR FYE 6-30-15 AND SUBSEQUENT AUDITS
- Opinion GAAP A01 Unmodified - Oct 2020 (.dotm)
- Opinion GAAP A02 Unmodified Single Opinion Unit - Oct 2020 (.dotm)
- Opinion GAAP A03 Unmodified Special Purpose FS with Opinion on Discrete CU - Oct 2020 (.dotm)
- Opinion GAAP A04 Qualified Because One (But Not All) Comp Units Were Not Audited - Oct 2020 (.dotm)
- Opinion GAAP A05 Qualified on Major Funds Due to GAAP Departure - Oct 2020 (.dotm)
- Opinion GAAP A06 Adverse on Govt Activities General Infrastructure Assets Omitted - Oct 2020 (.dotm)
- Opinion GAAP A07 Adverse on Govt Activities Comp Abs Are Omitted - Oct 2020 (.dotm)
- Opinion GAAP A09 Unmodified with Reference to Another Auditor - Oct 2020 (.dotm)
- Opinion GAAP A10 Multiple Modifications Including Adverse Opinion for Missing Major Fund - Oct 2020 (.dotm)
- Opinion GAAP A13 Opinions of PG Omitting Each CU Does Not Issue Sep. Audit - Oct 2020 (.dotm)
- Opinion GAAP A17 Opinion on Departmental Statements - Oct 2020 (.dotm)
- Opinion Non-Governmental Not-for-Profit GAAP & OCBOA - Oct 2020 (.dotm)
Cash (AOS Regulatory Basis) & OCBOA Opinion Examples
- Opinion AOS OCBOA Basis - Oct 2020 (.dotm)
- Opinion AOS Basis (GAAP required) - Oct 2021 (docx)
- Opinion AOS Basis (No GAAP requirement) – Oct 2021 (docx)
Cash (other regulatory basis) opinion examples
GAGAS Report Letter
- Report Letter GAGAS AUC 265 – Oct 2021 (.docx)
- Report Letter GAGAS AUC 265 12-31-21 and subsequent – Feb 2022 (.docx)
Single Audit Report Letter
- Report Letter Uniform Guidance – Mar 2022 – For Engagements with Year-Ends On or After 12/31/2021 (.docx)
- Report Letter Uniform Guidance – Oct 2021 – For Engagements with Year-Ends Prior to 12/31/2021 (.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.