Audit Practice Aids 2017

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.

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.

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The following guidelines are available:

Audit/Examination Programs - FY 2017

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
Mental Health Region Mental Health Region
Rural Improvement Zone Rural Improvement Zone

Code Compliance Guide - FY 2017

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 2017

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
Rural Improvement Zone Rural Improvement Zone

Internal Control Questionnaire - FY 2017 All Entities

PDF

WORD

All Entities

All Entities

2016 Guidelines

Printed from the website on November 18, 2017 at 5:54am.