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Audit Manual - Table of Contents |
| File |
Description |
| Intro.pdf |
1. Introduction |
| Authlit.pdf |
5. Authoritative Sources and Professional Literature |
| RFP2007.pdf |
10. Selection of the Independent Auditor |
| Contract2009.pdf |
10A. LGC 205, Contract to Audit Accounts |
| Memo1118.pdf |
10B. Contract to Audit Accounts and Approval of Interim and Final Invoices |
| GS159chlst.pdf |
20.Checklist for Statutory Compliance with the Local Government Budget and Fiscal Control Act |
| GS115Clist.pdf |
20A. Checklist for Statutory Compliance with the School Budget and Fiscal Control Act |
| Contracts_ck_List.pdf |
20B. Checklist for Statutory Compliance with Contracting, Purchasing, and Minority Business Participation Efforts |
| Conflict_CkList.pdf |
20C. Checklist for Compliance with Statutes Relevant to Related Party Transactions and Self-Dealing |
| AudtProg.pdf |
25. Governmental Audit Program for North Carolina Local Government Budget and Fiscal Control Act |
| AuditProgram_Conflict.pdf |
25A. Audit Program for Conflicts of Interest/Self-Dealing for North Carolina Local Government Units and Public Authorities |
| UnclaimedProperty.pdf |
25B. Unclaimed Property Audit Procedures |
| Sect26.pdf |
26. Financial Reporting Checklist for North Carolina Local Governments |
| AuditOpinions.pdf |
Audit Opinions for Financial Reporting |
| Principle.pdf |
35. Audit Reports (Principles Used in the Preparation of the Illustrative Financial Statements) |
| Wsconsl.pdf |
A. Reporting the Activities of an Enterprise Capital Projects Subfund within the Enterprise Fund Type |
| PHA.pdf |
F. Public Housing Authority Illustrative Financial Statements, MD&A and Notes - 2004 See Associated Memo No. 1029. |
| Charter.pdf |
H. Illustrative Financial Statements - Cardinal Charter School 2010 |
| City.pdf |
I. Illustrative Statements for City of Dogwood 2010 |
| County.pdf |
J. Illustrative Statements for Carolina County 2010 |
| BOE.pdf |
K. Illustrative Statements for Carolina County Board of Education 2010 |
| Link |
Compliance Supplements |