The audit report is a document that contains a summary of audit findings.  Audit findings are the result of comparing actual conditions with expected conditions.  The differences in comparisons form the basis for findings and are based on the following: 

1) Criteria - standards, guidelines or expectations in making assessment;

2) Conditions - facts of situation observed;

3) Cause - reason for the difference between condition and criteria; and

4) Effect(s) - possible consequences that may result unless recommendations are implemented.   

An audit report covers the objectives of the work performed, the scope and methodology used, and detailed descriptions of our results. Directors and Elected Officials provide a formal response to each recommendation made, and these responses are included in the reports.  All audit reports are provided to the County Council, County Executive, County Administrator, and the department or office head.