Single Audit Reporting

Tab/Accordion Item

The documents in the table below are from the Audit Manual For Governmental Auditors in North Carolina, which is published by the SLGFD. These documents have been updated to reflect the current issues that affect Single Audits for years ending June 30, 2022.

The Auditing Standards Board of the AICPA has issued SASs No. 134 and related SASs that have revise the auditor reports for fiscal years ending on or after December 15, 2021. .  The example opinions below have incorporated the revisions.  Early implementation is allowed, so auditor may use the revised reports for audit engagements with fiscal years ending before December 15, 2022.

Pre-SAS No. 134 reports have been removed.  If an auditor would like a sample of an Auditor’s Opinion Report that was in effect for fiscal years ending prior to December 15, 2021, contact our office at SLGFD@nctreasurer.com or 919-814-4300.

 

35-E-2 ​Yellow Book Report (2018 Revisions)
35-E-3 Report on Compliance and Internal Control for Major Federal Programs
*Audits Subject to the Uniform Guidance
35-E-4 Report on Compliance and Internal Control for Major State Programs
*Audits Subject to the Uniform Guidance
35-E-5 Schedule of Federal and State Financial Assistance
*Audits Subject to the Uniform Guidance
PDF Programs with DBP Paid by the State
PDF OSA Fact Sheet for Local CPAs
35-E-6 Illustrative Schedules of Findings and Questioned Costs, Corrective Action Plans, and Summary Schedules of Prior Year Audit Findings
*Audits Subject to the Uniform Guidance

 

The Auditing Standards Board of the AICPA has issued SASs No. 134 and related SASs that have revise the auditor reports for fiscal years ending on or after December 15, 2021. .  The example opinions below have incorporated the revisions.  Early implementation is allowed, so auditor may use the revised reports for audit engagements with fiscal years ending before December 15, 2022.

Pre-SAS No. 134 reports have been removed.  If an auditor would like a sample of an Auditor’s Opinion Report that was in effect for fiscal years ending prior to December 15, 2021, contact our office at SLGFD@nctreasurer.com or 919-814-4300.

 

35-B ​Independent Auditors Report from City of Dogwood with a Single Audit Performed
35-C Independent Auditors Report from Carolina County with a Single Audit Performed
35-D Independent Auditors Report from Carolina County Board of Education with a Single Audit Performed

 

35-E-1a Summary of Single Audits in North Carolina
35-E-1 Discussion of the Single Audit in North Carolina

2022 Compliance Audit Review Program