( b ) Audit looking for outline and you will quality. Audit conclusions need to be demonstrated in sufficient detail and understanding getting the brand new auditee to arrange a corrective action plan or take corrective action, as well as for Government companies and you may citation-by way of agencies to get to a control choice.
In which compatible, instances recognized have to be regarding brand new universe and the amount away from cases examined and stay quantified with regards to dollars worthy of
( 1 ) Government system and particular Federal prize personality for instance the Direction Postings identity and count, Government honor identity matter and season, label of Government agencies, and name of your applicable citation-using entity. When recommendations, for instance the Guidelines Postings label and count otherwise Government honor character count, is not offered, the brand new auditor must provide a knowledgeable pointers available to define this new Federal prize.
( dos ) The brand new requirements otherwise particular needs upon which the brand new audit wanting are created, for instance the Federal legislation, legislation, or even the small print of your Government prizes. Standards essentially select the necessary or desired condition otherwise presumption which have value into program otherwise operation. Criteria promote a perspective having contrasting facts and you may information findings.
( 4 ) A statement away from trigger one to relates to the reason otherwise factor having the challenge or even the points responsible for the difference between new situation you to definitely exists (condition) and required or desired county (criteria), that could along with serve as a grounds to possess ideas for restorative action.
( 5 ) The fresh new you can easily asserted perception to provide enough advice to your auditee and you may Government agency, or violation-compliment of organization in the example of a subrecipient, to permit these to determine the cause and impact so you can assists punctual and you may right restorative step. Continue reading The second particular recommendations should be included, once the relevant, from inside the review findings: