Single Audit Reporting

Illustrative Compliance Opinions

Illustrative Compliance Opinions

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, 2021.

The Auditing Standards Board of the AICPA has issued SASs No. 134 and related SASs that will revise the auditor reports for fiscal years ending on or after December 15, 2021. Examples in the links 35-E-2 to 35-E-4 are noted as Pre-SAS No. 134. All reports noted as Pre-SAS No. 134 are not to be used for audits beginning with and after fiscal years ending December 31, 2021. Reports subject to SAS No. 134 and related SASs will be posted in the near future.

 

35-E-2 (Pre-SAS 134)  ​Yellow Book Report (2011 Revisions)
35-E-3 (Pre-SAS 134) Report on Compliance and Internal Control for Major Federal Programs
*Audits Subject to the Uniform Guidance
35-E-4 (Pre-SAS 134) Report on Compliance and Internal Control for Major State Programs
*Audits Subject to the Uniform Guidance
35-E-5 (Pre-SAS 134) 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 (Pre-SAS 134) 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

Illustrative Financial Statements

The Auditing Standards Board of the AICPA has issued SASs No. 134 and related SASs that will revise the auditor reports for fiscal years ending on or after December 15, 2021.  Examples are noted as Pre-SAS No. 134.  All reports noted as Pre-SAS No. 134 are not to be used for audits beginning with and after fiscal years ending December 31, 2021. Reports subject to SAS No. 134 and related SASs will be posted in the near future.

 

35-B (Pre-SAS 134) ​Independent Auditors Report from City of Dogwood with a Single Audit Performed
35-C (Pre-SAS 134) Independent Auditors Report from Carolina County with a Single Audit Performed
35-D (Pre-SAS 134) Independent Auditors Report from Carolina County Board of Education with a Single Audit Performed

 

Single Audit Discussion

Single Audit Discussion

35-E-1 Discussion of the Single Audit in North Carolina
Single Audit Review Program

Single Audit Review Program

2021 Compliance Audit Review Program