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

City Examination City Examination

Sample Reports - FY 2014

pdf DocumentsPDF

Word DocumentsWORD

City Audit - Accrual Basis City Audit - Accrual Basis
City Audit - Cash Basis City Audit - Cash Basis
City Examination City Examination
County County
Landfill - Accrual Basis Landfill - Accrual Basis
Landfill - Cash Basis Landfill - Cash Basis
School District School District

2013 Guidelines