Single Audit Reporting
Illustrative Compliance Opinions
Illustrative Financial Statements
Single Audit Discussion
Single Audit Review Program
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, 2018. Single Audits with years ending after December 26, 2015 are subject to the Uniform Guidance. Single Audits with year ends prior to December 26, 2015 are subject to OMB Circular A-133.
| 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 |
| Programs with DBP Paid by the State | |
| 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
| 35-B | Independent Auditors Report from Carolina County with a Single Audit Performed |
| 35-C | Independent Auditors Report from City of Dogwood with a Single Audit Performed |
| 35-D | 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 |
Single Audit Review Program
| XLSX | Single Audit Review Program for Fiscal Year Ending June 30, 2019 |