Reporting

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.

Technical review

During the technical review, the agency receives the draft audit report and reviews it for factual accuracy and tone.

Management response

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 response also includes an action plan if recommendations are made by the auditor. Progress on action steps in the management response are tracked and published until they are completed.

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 - action plan template (.docx)
• Examples of management responses These are actual examples that are tracked through completion on Results Washington's website.

Agency action plan tracking. Agencies should create and monitor actions that address findings in the performance audit report. Agencies should identify who should do what by when. The action plans should also document 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.

Return to Phase 2: Fieldwork or analysis | Proceed to Phase 4: Audit Hearing and Follow-up