Part 1--Instructions 1 General 1 Guidance Considered in This Edition 2 Instructions 2 Part 2--Financial Statements and Notes Checklist 5 I. General 7 II. Statement of Financial Position 46 III. Statement of Activities 98 IV. Statement of Cash Flows 114 Part 3--Auditors' Reports Checklist 119 I. For Audits Conducted Prior to the Adoption of the Suite of New Reporting Standards 120 II. For Audits Conducted After the Adoption of the Suite of New Reporting Standards 138 Part 4--Auditors' Reports Checklist for Audits Performed in Accordance With Government Auditing Standards and the Uniform Guidance 163 I. Reports on Audits Performed in Accordance With GAS 165 II.

Reports on Audits Performed in Accordance With the Uniform Guidance 174 Part 5--Accountants' Reports on Compiled Financial Statements or Information or Reviewed Financial Statements Checklist 187 I. Checklist Questionnaire for Compiled Financial Statements, Prospective Financial Information, Pro Forma Financial Information, and Other Historical Financial Information Using AR-C (Clarified) Standards 188 II. Checklist Questionnaire for Review Engagements Using AR-C (Clarified) Standards Prior to the Adoption of SSARS No. 25 193 III. Checklist Questionnaire for Review Engagements Using AR-C (Clarified) Standards After the Adoption of SSARS No. 25 200 Part 6--Illustrative Financial Statements, Notes, and Auditor's Report 211.