Michigan Office of the
Auditor General

Thomas H. McTavish, C.P.A.
Auditor General
OAG Seal

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Subsequent Audits

The preparation for subsequent audits begins with a preliminary analysis, which includes reviewing the disposition of prior audit recommendations. The audited entity's official response to the prior OAG audit includes information explaining how it plans to comply with the OAG findings and recommendations. Therefore, the OAG is able to review the status of all of the prior audit findings and recommendations. For most recommendations, compliance will have been satisfactorily achieved. However, when compliance has not been achieved and the facts are substantially the same as before, the OAG will repeat the audit finding in the current report.

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