Audit Practice Aids

The Auditor of State provides guidelines setting forth accounting and auditing standards to be applied in audits of governmental subdivisions. These guidelines include audit programs and sample reports. These are public documents, although the primary users are CPA firms and government officials and staff.

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The following guidelines are available:

Audit/Examination Programs - FY 2014

pdf DocumentsPDF

Word DocumentsWORD

Area Education Agency Area Education Agency
City Audit - Accrual Basis City Audit - Accrual Basis
City Audit - Cash Basis City Audit - Cash Basis
City Examination City Examination
Community College Community College
County County
Hospital Hospital
Landfill Landfill
School District School District

Code Compliance Guide - FY 2014

pdf DocumentsPDF

Word DocumentsWORD

City Compliance City Compliance
City Compliance Supplement City Compliance Supplement
County Compliance County Compliance
County Compliance Supplement County Compliance Supplement
School District Compliance School District Compliance
School District Compliance Supplement School District Compliance Supplement

Sample Reports - FY 2014

pdf DocumentsPDF

Word DocumentsWORD

Area Education Agency Area Education Agency
City Audit - Accrual Basis City Audit - Accrual Basis
City Audit - Cash Basis City Audit - Cash Basis
City Examination City Examination
Community Action Agency Community Action Agency
Community College Community College
County County
Hospital Hospital
Landfill - Accrual Basis Landfill - Accrual Basis
Landfill - Cash Basis Landfill - Cash Basis
Mental Health Mental Health
School District School District
Substance Abuse Agency Substance Abuse Agency

Internal Control Questionnaire - FY 2014 All Entities

pdf DocumentsPDF

Word DocumentsWORD

All Entities All Entities

2013 Guidelines