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Reviewing Draft Reports

A successful audit depends on collaboration and clear communication between the Auditor’s Office and the agency being audited. The information below outlines the key participants and their responsibilities throughout the audit process.

Technical review

Response time: Two weeks
Confidential: Limited to approved reviewers
Agency fact check: Ensure information is presented accurately
Next steps: Final report for Executive review

  • Use tracked changes and comments to communicate factual errors, tone, and other concerns
  • Provide evidence to support proposed changes
  • Communicate plans to concur, partially concur, or non-concur with recommendations
  • Suggest edits to include relevant context and ensure balanced tone
  • Changes are at the discretion of the auditor

Executive review

Response time: Two weeks, governed by KCC 2.20.075
Confidential: Limited to approved reviewers
Formally respond: Via concurrence table and letter which will be appended to the final report
Next steps: Report publication and presentation

  • Indicate concurrence with recommendations
  • Describe planned actions and timelines for each recommendation
  • Your letter will be appended to the final report
  • Although errors or recommendation concerns should have been communicated during technical review, please contact the Auditor with any final factual or recommendation concerns