|
Audit Manual - Table of Contents |
| File |
Description |
| Memo1089.pdf |
Auditing and Reporting Tips for 2007 |
| Intro.pdf |
1. Introduction |
| TOC2002.pdf |
2A. Table of Contents |
| pglist2002.pdf |
2B. Page Listing |
| Authlit.pdf |
5. Authoritative Sources and Professional Literature |
| RFP2002.pdf |
10. Selection of the Independent Auditor |
| Contract2008.pdf |
10A. LGC 205, Contract to Audit Accounts |
| Memo1096.pdf |
10B. Contract to Audit Accounts and Approval of Interim and Final Invoices |
| Majorref.pdf |
15. Major Statutory References for Units of Local Governments |
| 159chlst.pdf |
20.Checklist for Statutory Compliance with the Local Government Budget and Fiscal Control Act |
| 115Clist.pdf |
20A. Checklist for Statutory Compliance with the School Budget and Fiscal Control Act |
| Sec20BContracts.pdf |
20B. Checklist for Statutory Compliance with Contracting, Purchasing, and Minority Business Participation Efforts |
| Sec20CConflict.pdf |
20C. Checklist for Compliance with Statutes Relevant to Related Party Transactions and Self-Dealing |
| AudtProg.pdf |
25. Governmental Audit Program for North Carolina Local Government Budget and Fiscal Control Act |
| Sec25AConflict.pdf |
25A. Audit Program for Conflicts of Interest/Self-Dealing for North Carolina Local Government Units and Public Authorities |
| Sec25BUnclaimed.pdf |
25B. Unclaimed Property Audit Procedures |
| Sect26.pdf |
26. Financial Reporting Checklist for North Carolina Local Governments |
| Section 27-A.doc |
A. Audit Opinions |
| Principle.pdf |
35. Audit Reports (Principles Used in the Preparation of the Illustrative Financial Statements) |
| Wsconsl.pdf |
A. Reporting the Activities of an Enterprise Capital Projects Subfund within the Enterprise Fund Type |
| SNGL2003.pdf |
E. Illustrative Single Audit Reports and Grant Schedules, Discussion of the Single Audit, and Report Checklist for the Single Audit (changes for FY appear in blue) |
| PHA.pdf |
F. Public Housing Authority Illustrative Financial Statements, MD&A and Notes - 2004 See Associated Memo No. 1029. |
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G. (Deleted Spring 2000) |
| Charter.pdf |
H. Illustrative Financial Statements - Cardinal Charter School 2008 |
| City.pdf |
I. Illustrative Statements for City of Dogwood 2008 |
| County.pdf |
J. Illustrative Statements for Carolina County 2008 |
| BOE.pdf |
K. Illustrative Statements for Carolina County Board of Education 2008 |
| Link |
Compliance Supplements |