Financial Statement Opinions
Effective for FYE 12/31/12 and Subsequent Audits
Effective for FYE Prior to 12/31/12
- GAAP A1 Unqualified - Nov10
- GAAP A2 Unqualified On Single Opinion Unit - Dec10
- GAAP A3 Unqualified Only BTA and Aggregate Discrete Component Units - Dec10
- GAAP A4 Qualified One Discrete Component Unit Not Audited - Dec10
- GAAP A5 Qualified Departure From GAAP - Feb12
- GAAP A6 Adverse Omitted Governmental Infrastructure - Feb12
- GAAP A7 Adverse Governmental Compensated Absences Omitted - Feb12
- GAAP A8 Adverse Governmentwide Financial Statements Omitted - Feb12
- GAAP A9 Unqualified With Reference to Other Auditors - Feb12
- GAAP A10 Multiple Opinion Modifications Including Adverse For Major Fund Omission - Mar12
- GAAP A11 Unqualified PG Omits Each CU and Issues 2nd Audit With CU Dec09
- GAAP A12 Qualified PG Omits Each CU and No Separately Issued Statements Available Dec09
- GAAP A13 Unqualified With Additional Detail Included in Statements Dec09
- GAAP A14 Opinion Covers Individual Fund Statements Dec09
- GAAP A15 Unqualified General Fund Only Dec09
- GAAP A16 Unqualified Departmental Financial Statements Dec09
- GAAP A17 Unqualified Separately Issued Summary Information Dec09
Cash (AOS Regulatory Basis) & OCBOA Opinion Examples
- Opinion AOS OCBOA Basis Apr 2013 (effective for FYE 12-31-12 and subsequent)
- Opinion AOS OCBOA Basis Jan 2012 (effective for FYE prior to 12-31-12)
GAGAS Report Letter
- Report Letter GAGAS AUC 265 Apr2013 (effective for FYE 12/31/12 and subsequent)
- Report Letter GAGAS SAS115 Dec2010 (effective for FYE prior to 12/31/12)
A-133 Report Letter
- Report letter A133 AUC935 Mar2013 (effective for FYE 12/31/12 and subsequent audits)
- Report letter A133 SAS117 / 119 Jan2012 (effective for FYE 6-30-10 through 6-30-11)
Agreed-Upon Procedures for Small Governments
- Additional AUP Guidance Regarding AOS Bulletin 2009-012 - Feb13
- AUP Eligibility Checklist - AB 2009-012 - Dec12
- AUP example report - Township - 2012 Feb13
- AUP example report - Village - 2012 Feb13
- AUP example report - Agricultural Society - 2012 Feb13
- AUP example report - Library - 2012 Feb13
- AUP example report - Fire/Ambulance District - 2012 Feb13
- AUP example report - Conservancy District - 2012 Feb13
- AUP example report - Cemetery - 2012 Feb13
- AUP example report - Park or Recreation District - 2012 Feb13
- AUP example report - Regional Planning Commission - 2012 Feb13
- AUP example report - Board of Health - 2012 Feb13
- AUP example report - Family and Children First Council (waiver required) - 2012 Feb13
- AUP example report - Regional Water and Sewer District - 2012 Feb13
- AUP example report - Airport (waiver required) - 2012 Feb13
- AUP example report - Council of Government (waiver required) - 2012 Feb13
- AUP example report - Joint Economic Development District (waiver required) - 2012 Feb13
- AUP example report - Transportation Improvement District (waiver required) - 2012 Feb13
- AUP example report - Solid Waste District – 2012 Feb13
- AUP example report - Mosquito Abatement District (waiver required) – 2012 Feb13
- AUP example report – Convention Facilities Authority (waiver required) – 2012 Feb13
- AUP example report – Countywide Emergency Management Agency (waiver required) – 2012 Feb13
- AUP example report - CVB (convention and visitors bureau) - May09
- AUP example report - landfill - June10
Agreed-Upon Procedures for Schools
- AUP example report – Anti-bullying – compliant in June 2010_revised July 2011
- AUP example report - Anti-bullying – not compliant in June 2010_revised July 2011