The Auditor of State's Office is not responsible for the completeness or the sufficiency of the shells listed below. Auditees or independent public accountants should tailor these shells accordingly and ensure note disclosures, etc. include the most recent information available.
Presenting an MD&A or a letter of transmittal is optional when preparing OCBOA statements. If you choose to present an MD&A or a letter of transmittal, see Governmental Accounting Standards Board (GASB) guidance.