Worksheets & Sample Files
Sample Data File for AUDIT-L.E.A. Seminars
Although the GASB 68 Worksheet is now incorporated in AUDIT-L.E.A., we also provide;
Sample Data File for AUDIT-CITY
Instruction Manual for AUDIT-L.E.A. Release 23 for 2019
Instruction Manual for AUDIT-CITY. Release 16 for 2019
Competency, Risk Assessment, & Internal Control Worksheets
All of the following documents are in Microsoft Excel except the Check Routines for Financial Statement Tie-Outs which are in an Adobe pdf file.
The District Checklist
A checklist which enables district personnel or their auditors to assess the District’s understanding of generally accepted accounting procedures and generally accepted auditing standards related to the performance of daily accounting functions and the preparation of the district financial statements.
Risk Assessment Worksheets
Worksheets which help the school district assess the risks for accounts in:
Check Routines for Financial Statement Tie-Outs