Sample Ascii files and data files are provided to be used with the 2013 AUDIT-L.E.A. seminars. [ Click here for the file ]
This is a Microsoft Word document containing instructions and a sample policy for the board and suggested note disclosure. [ Click here for the file ]
This is a PDF file of the complete instruction manual for using AUDIT-L.E.A. Release 17. [ Click here for the file ]
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 .
[ Click here for the file ]
Internal Control Questionnaire
A questionnaire which helps the district develop an internal control structure following the COSO (Committee of Sponsoring Organizations) guidelines.
[ Click here for the file ]
Risk Assessment Worksheets
Worksheets which help the school district assess the risks for accounts in:
* Click on the line item below for the file
- The balance sheet for all governmental funds
- The Statement of Revenues, Expenditures, and Changes in Fund Balance for all governmental funds
- The Statement of Net Assets for Government Wide Statements
- The Statement of Activities for Government Wide Statements
Check Routines for Financial Statement Tie-Outs
A pdf listing of financial statement articulations and tie outs
[ Click here for the file ]
TEA’s Financial Statement Templates
FASRG Module 1 – Financial Accounting and Reporting – Appendix 10
[ Click here for the file ]