A. Each audit will result in a written report.
B. Reports are to be issued promptly so as to make information
available for timely use by Council, management and other interested
C. The Auditor will submit each audit report to the Council and will
retain a copy in his/her office as a permanent record.
D. If appropriate, the audit report shall contain the professional
opinion of the Auditor or the contract auditor concerning the financial
statements issued by the bureau, board or agency or if the audit is a
performance audit, the report will contain the professional conclusions of the
audit regarding the management activities audited.
E. Audit reports issued by the Auditor shall contain:
A statement of audit objectives and a description of the audit scope
2. A statement that the audit was performed in accordance with
generally accepted government auditing standards;
3. A description of all significant instances of non-compliance and
abuse and all instances of illegal acts found during or in connection with the
4. A full discussion of audit findings and conclusions, including
the cause of problem areas and recommendations for necessary or desirable
5. A statement of all significant management controls that were
assessed and any significant weaknesses found;
6. Pertinent views of responsible officials concerning audit findings,
conclusions and recommendations;
7. A listing of any significant issues needing further study and
8. A description of noteworthy accomplishments of the audited