What is the reporting process and timing?
An audit report contains the results of our work and any findings and recommendations. An audit finding contains four elements: the condition, criteria (i.e., the basis for the finding), the cause(s) for the condition, and the effect of the condition. Recommendations are made to address the causes of the condition in each finding. Reports are read by a diverse audience, which can include the Secretary, Department officials, Congress, other agencies, and the general public. After the exit conference, we will prepare a draft report for your formal comment. At this time, we will request your formal comments stating whether you agree or disagree with each finding and whether there is any other information that we should consider before issuing our final report. To provide timely reporting, we generally request comments within 15 days. After we receive management’s comments on the draft report, our final audit report will be issued. Your comments will be presented in their entirety in an ap
