Reviewing Audit Reports

This article appeared in the OGC Adviser, Vol. 3, No. 3, April 1979. Further comments are provided based upon material concerning the review of audit reports discussed in the orientation manual for attorneys in the General Government Matters group of OGC. Audit reports prepared by the GAO operating divisions are always reviewed by OGC for legal sufficiency prior to their issuance by the Comptroller General. The attorney usually will have only a few days in which to review a report. The responsibility of OGS in reviewing audit reports is restricted to the legal sufficiency of the reports. While the whole report must be reviewed carefully, attorneys should give special emphasis to the digest. Legal statements in the digest should be especially clear and accurate, since this section is widely read. In reviewing the sections concerning Recommendations, Conclusions, and Matters for Consideration by Congress, the attorney should determine whether: they are consistent with the rest of the report; any recommended legislative changes are really necessary; the recommended changes are consistent with other legislation and case law; and suggested amendatory language meets the purposes of the proposal and only those purposes. If the comments received from interested agencies are included, the attorney should be sure they are accurately reflected and, if necessary, rebutted in the report.