28 Sep The second particular pointers should be included, because the appropriate, in the audit results:
( b ) Review interested in detail and you may clarity. Review results need to be presented in the sufficient outline and you can clarity for new auditee to arrange a restorative action plan and take restorative step, as well as for Government firms and you can violation-due to agencies to get to a management choice.
In which appropriate, occasions understood need to be associated with brand new world as well as the number out of cases examined and be quantified when it comes to buck well worth
( step one ) Government system and you may particular Government award identity like the Direction Listings name and you will number, Government honor character count and you will year, term off Government department, and term of your own applicable pass-as a consequence of entity. Whenever advice, like the Assistance Postings identity and you will count or Government honor personality count, isn’t offered, new auditor should provide the best information offered to describe brand new Government award.
( 2 ) Brand new conditions otherwise specific requirement where the fresh audit looking for is created, for instance the Government regulations, laws, and/or fine print of your Federal prizes. Conditions generally choose the necessary or wished county or expectation that have admiration towards system otherwise operation. Conditions bring a perspective to possess comparing proof and you may knowledge conclusions.
( 4 ) An announcement out of end up in one to refers to the reason otherwise factor to own the condition or the factors guilty of the essential difference between the newest condition you to can be found (condition) in addition to needed or need state (criteria), that could along with act as a foundation having ideas for restorative step.