This is the final phase of the audit. This phase includes two key components: technical review of the draft report and the formal written management response to the final draft report.
During the technical review, the agency receives the draft audit report and reviews it for factual accuracy and tone.
After receiving the final draft audit report, the agency prepares a written management response. The auditors incorporate the agency's response in the final audit report prior to its release. The following guidance is provided for state agencies responding to performance audits conducted by the Joint Legislative Audit and Review Committee (JLARC) and the State Auditor's Office. Management responses for Washington state agencies include:
- Cover letter
- Written response by auditee
- Action plan
For State Auditor performance audits, the management response is a joint response from the audited executive branch agencies and the Office of Financial Management or the Office of the Chief Information Officer, depending on the content.
The managment respons also includes an action plan if recommendation are made by the auditory. Progress on action steps in the management response are tracked and published.
Cover letter. The cover letter is drafted by the audited agency. If multiple agencies are involved, the Governor's Performance Audit Liaison will assist with drafting and facilitating the response. The cover letter will be signed by both the agency and either the OFM directors or OCIO.
Written response. The response should be coordinated, constructive and succinct. Each finding should be addressed by the agency, including action steps as warranted. The guidelines listed below are useful for anyone preparing a written response. The template and example responses, which are specific to responses to the State Auditor's Office, are for those cases when OFM provides a response along with the agency.
- Guidelines for preparing a written response (PDF)
- Management response template (.doc)
- Examples of management responses (see Agency Response on Agency Action Plans page)
Agency action plan. Agencies create an action plan to address findings in the performance audit report. An action plan should include who should do what by when. The most recent action plans also include whether the action recommended in the report can be completed within existing resources or authority.
- Action plan template (.xls)
- Action plan example (PDF). This is an example of an action plan provided as part of the response.
- Updated action plans for Auditor's Office performance audits of state agencies are also available.