The following report illustrations provide examples for auditor reporting required under Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations (Circular A-133).
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Circular A-133 Report Illustrations. Provides examples of the report on compliance with requirements that could have a direct and material effect on each major program and on internal control over compliance in various circumstances. There is also an illustration of the Schedule of Findings and Questioned Costs.
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Circular A-133 Report Illustration Updated for SAS No. 119. As with the document described above, this document provides an example of the report on compliance and internal control over compliance, but has been modified to reflect revisions made to the schedule of expenditures of federal awards reporting in order to comply with Statement on Auditing Standard (SAS) No. 119, Supplementary Information in Relation to the Financial Statements as a Whole. SAS No. 119 is effective for audits of financial statements for periods beginning on or after December 15, 2010.
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Program-specific audit report illustration. Provides examples of the reports issued under a program-specific audit.
These report illustrations also appear in the 2011 edition of the AICPA Audit Guide, Government Auditing Standards and Circular A-133 Audits which is available through CPA2Biz.