(A) Audit reports will contain relevant background information, observations, conclusions, and recommendations (if necessary).
(B) A final draft of the audit report will be forwarded to the audited agency for review and comment regarding factual content before it is released. The agency must respond in writing and specify agreement with audit conclusions and recommendations, or reasons for disagreement, along with an action plan for implementing solutions to issues identified and a timetable to complete such activities. The response must be forwarded to the Office of Internal Audit within 15 days of the exit conference, or no longer than 30 days of receipt of the draft report.
(C) The response will be included in the report. If no response is received within the stated timeframe, the Chief Audit Executive may note that fact in the transmittal letter and release the audit report.
(D) The reports shall be distributed to the Mayor and the Council. The report shall also be available for public examination. The Chief Audit Executive shall retain a copy as a permanent record.
(Lou. Metro Ord. No. 45-2003, approved 3-17-2003)