Standards and Protocols

Yellow Book Standards. Audits conducted by the Joint Legislative Audit and Review Committee and the State Auditor’s Office are governed by specific audit standards. These standards pertain to both financial and performance audits and are issued by the United States Government Accountability Office. These Generally Accepted Government Auditing Standards are also known as GAGAS, or Yellow Book standards.

Statewide Protocols. The Auditor’s Office issued updated protocols in January 2009 that cover all of their audits for both state and local government. Agency staff should become familiar with the contents to understand expectations for both audit and agency staff.

Issue Resolution. This protocol document was created in November 2006 by the Governor's Office in conjunction with the State Auditor's Office for their audit work. It outlines the formal issue resolution process between agencies and the State Auditor’s Office. Its principles also are applicable to issue resolution with other auditing entities.

Shared Services Performance Review Guidelines. The State Auditor's Office, with input from the Governor's Office, developed guidelines for communication and issue resolution for the portion of their 2009 work program related to shared services.