Download Single Audit Documents

The in the table below are from the Audit Manual for Governmental Auditors in North Carolina, which is published by the LGC. These documents reflect the changes for issues concerning Single Audits for June 30, 2007 year ends. All of these documents have been updated for the 1996 Single Audit Act Amendments and the related changes to the State Single Audit Requirements.

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(Microsoft Word 2000 format or Adobe PDF, unless otherwise noted.)
Single Audit Resources Description
Illustrative Financial Statements
   35-C-2010.pdf    Independent Auditors Report from City of Dogwood with a Single Audit Performed
   35-B-2010.pdf    Independent Auditors Report from Carolina County with a Single Audit Performed
   35-D-2010.pdf    Independent Auditors Report from Carolina County Board of Education with a Single Audit Performed
Illustrative Single Audit Report Modifications
   35-E-2-2011.doc   Yellow Book Report on Compliance and Internal Control
   35-E-3-2010.doc   Report on Compliance and Internal Control for Major Federal Programs
  35-E-4-2010.doc Report on Compliance and Internal Control for Major State Programs
   35-E-5-2010.xls    Illustrative Schedules of Expenditures of Federal and State Awards
   35-E-6-2010.doc    Illustrative Schedules of Findings and Questioned Costs, Corrective Action Plans, and Summary Schedules of Prior Year Audit Findings 
Single Audit Documents
   35-E-1-2007.doc   Discussion of the Single Audit in North Carolina