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OFFICE OF THE COMPTROLLER
BUREAUS OF AUDIT
AUDIT FINDING SHEET

AUDIT NUMBER:

AUDIT TITLE:

1. Describe the problem or CONDITION (include how/when the condition was discovered and list specific instances/examples in support of the existence of the condition).

2. Describe the ideal condition; i.e., the standard or CRITERION.

3. Indicate why the condition occurred; i.e., the CAUSE.

4. Indicate the possible consequences of not correcting the condition; i.e., the EFFECT.

5. What is the RECOMMENDED SOLUTION (provide monetary, or service-related effects, if possible)?