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, 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
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

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

Single Audit Discussion

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

Single Audit Review Program

Single Audit Review Program

XLSX  Single Audit Review Program for Fiscal Year Ending June 30, 2019