NOTE: Review the Audit Deadlines for Units Seeking LGC Approval of Debt (read more).
Single Audit Reporting
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, 2019.  Single Audits with years ending after December 26, 2015 are subject to the Uniform Guidance.
Illustrative Compliance Opinions
 
35-E-2 ​Yellow Book Report (2011 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
​​ 
Illustrative Financial Statements
 
35B ​Independent Auditors Report from Carolina County with a Single Audit Performed
 
 
35C Independent Auditors Report from City of Dogwood with a Single Audit Performed

 
35D Independent Auditors Report from Carolina County Board of Education with a Single Audit Performed
​​ 
 
Single Audit Discussion
 
35-E-1 ​Discussion of the Single Audit in North Carolina

 

State and Local Government Finance Division

 
Single Audit Review Program for Fiscal Year Ending June 30, 2019
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Audit Manual
Single Audit
Audit Fees
Firms Providing Accounting Services
Audit Opinions and Reports
Pension Standards - GASB 67 and GASB 68
Pension Standard - GASB 73