Audit Report Shells

For Engagements with Fiscal Year-Ends Prior to 12-31-2021

GAAP Opinion Examples

• Opinion GAAP A01 Unmodified – Oct 2021 (docx)
• Opinion GAAP A02 Unmodified Single Opinion Unit – Oct 2021 (docx)
• Opinion GAAP A03 Unmodified Special Purpose FS with Opinion on Discrete CU – Oct 2021 (docx)
• Opinion GAAP A04 Qualified Because One (But Not All) Comp Units Were Not Audited – Oct 2021 (docx)
• Opinion GAAP A05 Qualified on Major Funds Due to GAAP Departure – Oct 2021 (docx)
• Opinion GAAP A06 Adverse on Govt Activities General Infrastructure Assets Omitted – Oct 2021 (docx)
• Opinion GAAP A07 Adverse on Govt Activities Comp Abs Are Omitted – Oct 2021 (docx)
• Opinion GAAP A09 Unmodified with Reference to Another Auditor – Oct 2021 (docx)
• Opinion GAAP A10 Multiple Modifications Including Adverse Opinion for Missing Major Fund – Oct 2021 (docx)
• Opinion GAAP A13 Opinions of PG Omitting Each CU Does Not Issue Sep. Audit – Oct 2021 (docx)
• Opinion GAAP A17 Opinion on Departmental Statements – Oct 2021 (docx)
• Opinion Non-Governmental Not-for-Profit GAAP & OCBOA – Oct 2021 (docx)

Cash (AOS Regulatory Basis) & OCBOA Opinion Examples

• Opinion AOS OCBOA Basis – Oct 2021 (docx)
• Opinion AOS Basis (GAAP required) – Oct 2021 (docx)
• Opinion AOS Basis (No GAAP requirement) – Oct 2021 (docx)

Cash (other regulatory basis) opinion examples

• Opinion SWCD Regulatory Basis – Oct 2021 (docx)
• Opinion CBCF Regulatory Basis – Oct 2021 (docx)

GAGAS Report Letter

• Report Letter GAGAS AUC 265 – Oct 2021 (docx)

Single Audit Report Letter

• Report Letter Uniform Guidance – Oct 2021 (docx)
• For other report shells go to the Practice Aids page.

Agreed-Upon Procedures for Schools

• Anti-Bullying Report Shells can be found on the Agreed-Upon Procedure Shells for Small Governments page.