Reporting

Audits produce neutral, reliable and essential information to ensure the legality and propriety of the state's financial management and compliance with the state budget. Readers and their needs are taken into consideration in reporting. All significant audit results are reported in writing.

Audit reports present key conclusions concerning the fiscal year, intended particularly for those who are responsible for external control and supervision.

Reports are also submitted during the fiscal year so that action can be taken immediately to correct shortcomings and errors. The appropriate parties are provided an opportunity to state their opinions before reports are issued.

Written reports are public documents unless there are sufficient grounds for treating a matter as secret under transparency legislation.