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Audit Process

Learn more about how the Auditor's Office conducts an audit.

The Auditor's Office looks at many factors before they begin an audit. If a program or department is especially at risk for experiencing waste, fraud or abuse, if they have been audited in the past, or if there are anyone in the community has reported concerns, the Auditor's Office might begin an audit. Once the Auditor's Office decides what to audit, there are six steps to the audit. 

Step 1: Survey and Planning

The Auditor's Office gathers information about the program or department it is auditing. The auditors learn about the mission, resources, accounting practices and operations of the program they are auditing.

Step 2: Fieldwork

Audit fieldwork can include interviewing staff, watching operations and reviewing, analyzing and documenting the program or department's work to learn about how resources are being used.

Step 3: Communication

During the audit, the Auditor's Office staff will let the subject of the audit know about any findings as soon as possible. This lets the auditee begin to make any necessary changes to their practices as soon as possible.

Step 4: Draft Report

After the audit is completed, the Auditor's Office writes a draft report with recommendations for improvements. Next, they schedule an exit conference to review the draft report with the auditee and give the department or program managers a chance to respond to the findings and recommendations.

Step 5: Response

After the exit conference, the Administration is given a time to respond to the findings and recommendations. At this point, the report is a work-in-progress; it is not a public document.

Step 6: Report Issuance

At the end of the response period, and after reading the auditee's response to the draft report, the Auditor's Office produces the final audit report.  This report, and all final audit reports, are posted on the Auditor's Office website and available to the public.