Audit Practice Aids 2016

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.

Change in Sample Report Language

The Government Auditing Standards and Single Audits Audit Guide updated the language in the “Management’s Responsibility” paragraph of the Independent Auditor’s Report on Compliance or Each Major Federal Program and on Internal Control over Compliance Required by the Uniform Guidance to read as follows:

Management’s Responsibility

Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs.

This change is necessary because the sample reports were completed before the Audit Guide was available.

Corrective Action Plan Revision

The sample Corrective Action Plan in each applicable sample report has been revised to include the auditee's planned corrective action in accordance with the Government Auditing Standards and Single Audits Audit Guide.

This change is necessary because the sample reports were completed before the Audit Guide was available.

To download the PDF (Portable Document Format) or DOCX (Microsoft Word), right-click on the appropriate hyperlink below and click Save Link/Target As... on the context-sensitive menu.

  (PDF format allows you to view the document electronically on most computers. The freely available Adobe Reader is required to view and print PDF files.)
 

The following guidelines are available:

Audit/Examination Programs - FY 2016

PDF

WORD

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
City Periodic Examination Follow-Up City Periodic Examination Follow-Up
Community College Community College
County County
Hospital Hospital
Landfill Landfill
School District School District

 

Code Compliance Guide - FY 2016

PDF

WORD

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 2016

PDF

WORD

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
City Periodic Examination Follow-Up City Periodic Examination Follow-Up
Community College Community College
County County
Hospital Hospital
Landfill - Accrual Basis Landfill - Accrual Basis
Landfill - Cash Basis Landfill - Cash Basis
Mental Health Mental Health
Mental Health Region Mental Health Region
School District School District
Substance Abuse Agency Substance Abuse Agency

Internal Control Questionnaire - FY 2016 All Entities

PDF

WORD

All Entities

All Entities

2015 Guidelines

Printed from the website on September 24, 2017 at 7:03pm.