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.

Auditor's Office Protocols. The Auditor’s Office issued updated protocols in April 2010 that cover all of their audits for both state and local government. State agency staff: Please refer to information on this website for expectations of the Governor and processes followed for performance audits.

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.