What I Wish Every Client Knew Before Audit Season

If I could sit down with every school district or local government accountant before audit season starts, this is the conversation I’d want to have.

Not because I want to add to your workload.
Not because I expect perfection.
But because I’ve seen what happens when you go into audit season with clarity—and what happens when you don’t.

Audit season doesn’t have to be chaotic. And the truth is, a smoother audit helps everyone:

• Less back-and-forth
• Fewer last-minute surprises
• A faster turnaround
• Fewer headaches for your team and mine

So, if you're getting ready for another round of fieldwork, here's what I wish every client knew before audit season - and how a few small changes can make a big difference.

1. We're On the Same Team

Sometimes it can feel like the auditor is there to catch your mistakes. That’s not the goal.

Our job is to deliver a quality, independent opinion—and we can’t do that well if we’re digging through unclear records, guessing at reconciliations, or trying to piece together missing support.

When we understand your records, your process, and your constraints, we can move faster, ask better questions, and give you a more accurate report.

What Helps:

• Clear communication from the start

• Honest timelines if you're running behind

• A point person who can gather information and keep things moving

2. The Trial Balance Is the Foundation of Everything

If your trial balance is incomplete, out of balance, or missing adjusting entries, it impacts the entire audit. We can’t verify balances, tie to note disclosures, or start fieldwork until it’s clean.

If you're unsure what your trial balance should include or how to format it—ask. It’s better to check early than guess late.

What Helps:

• Final trial balance with all year-end entries posted

• Columns for fund type, account numbers, and clear descriptions

• A separate worksheet or listing for any known audit entries or cleanup items

3. Prior-Year Notes Are Helpful - But Not Enough

It’s tempting to send last year’s financial statement notes and call it good. But those notes need to reflect this year’s activity.

If we’re spending hours editing language, updating tables, or tracking down missing disclosures, that’s time we could have spent moving the audit forward.

What Helps:

• Updated capital asset and debt schedules

• A heads-up if there were policy changes, new leases, grants, or debt refinances

• Documentation for significant events (flood damage, lawsuits, etc.)

Even a short “what changed this year” memo can go a long way.

4. Missing Items Add Up Fast

When one item is missing, it seems minor. But when 20 things are missing, it creates delays, email back-and-forth, and gaps in our audit documentation.

Most delays aren’t about big issues—they’re about small, unfinished pieces that create logjams.

What Helps:

• Check off items in the PBC list as they’re uploaded

• Let us know if something will take time so we can plan around it

• Avoid sending files labeled “working copy” or “not final” unless requested

5. It's Okay to Ask Questions

We don’t expect you to be an expert in GASB, Yellow Book, or audit standards. If something doesn’t make sense, you’re not bothering us by asking. In fact, it helps us tailor the audit to your team’s reality.

What Helps:

• A kickoff call to walk through your PBC list and timeline

• Questions about why we’re asking for something

• Openness about areas you’re unsure of—we can flag issues early

Remember: clear is kind. The more we understand each other’s process, the smoother it all goes.

6. You Deserve a Less Stressful Audit Season

If audit season always feels like a crisis—if your team is staying late, digging through files, or bracing for “audit surprises”—that’s a sign your process needs support, not shame.

You’re managing real responsibilities, often without the staff or resources you'd like to have. The goal isn’t perfection—it’s progress.

And every step toward clearer records, repeatable workflows, and proactive planning makes next year better.

A Great Audit Starts Long Before Fieldwork

You don’t need to overhaul your systems or master every audit standard to make your audit smoother. You just need:

• A clean trial balance
• Timely communication
• Prepared schedules
• A willingness to work together

When we both show up prepared, audit season becomes more predictable, less stressful, and far more effective.

So if you're prepping for audit season - take a deep breath, gather your team, and tackle one thing at a time.

You've got this.

And we've got your back.