SAS No. 112 Resources

Sample Reports
Sample SAS No. 112 Reports - No Findings SAS112Report_NF
Sample SAS No. 112 Reports - With Findings SAS112Report_WF

Sample Deficiencies
Sample of SAS No. 112 Deficiencies SAS112Deficiences

SAS 112 Related Memos
Statement on Auditing Standards No. 112, Communicating Internal Control Related Matters Identified in an Audit, from the Local Governments
Perspective		  1077
Statement on Auditing Standards No. 112  1070