Michigan Office of the
Auditor General Thomas H. McTavish, C.P.A.
Auditor General
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.