3. Response Phase

This is the final phase of the audit. This phase includes two key components: technical review of the draft report and the formal written management response to the final draft report.

Technical review. During the technical review, the agency receives the draft audit report and reviews it for factual accuracy and tone.

• Technical review template

Management response. After receiving the final draft audit report, the agency prepares a written management response. The final audit report will include the agency’s response. The following guidance is provided for state agencies responding to performance audits conducted by the Joint Legislative Audit & Review Committee (JLARC) and to Initiative 900 (I-900) audits by the State Auditor's Office. Management responses for Washington State agencies include:

• Cover letter
• Written response from agency and OFM
• Agency action plan*

*Responses for performance audits by the State Auditor's Office are coordinated by the Governor's Office and are required by the Governor to have a separate action plan. Responses for performance audits by JLARC are issued separately by the agency and OFM and typically include follow-up actions within the response.

 

Cover letter. For JLARC audits, the cover letter is written by the audited agency. For I-900 audits, the cover letter is jointly signed by the agency and OFM directors.

• Example cover letter for I-900 audits

Written response. The response should be coordinated, constructive, and succinct. Each finding should be addressed by the agency and OFM, including action steps as warranted. The guidelines listed below are useful for anyone preparing a written response. The template and example responses are specific to I-900 audit responses by state agencies.

• Guidelines for preparing a written response
• Management response template
• Example management responses

Agency action plan. Agencies responding to an I-900 performance audit create an action plan to address findings in the performance audit report. An action plan should include who should do what by when. The most recent action plans also include whether the action recommended in the report can be completed within existing resources or authority.

• Action plan template
• Action plan example. This is an example of an action plan provided as part of the response. To view updated action plans for all I-900 audits of state agencies, click here.

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