A documented path from requirement to finding.

1. Identify the requirement

Applicable statutes, regulations, local legislation, ordinances, resolutions, adopted policies, contractual requirements, and other controlling standards are identified before a practice is evaluated.

2. Collect the evidence

Evidence may include official records, meeting materials, budgets, audits, contracts, policies, governmental publications, correspondence, and records obtained through open-records requests.

3. Classify the evidence

Review items may be classified as Documented Compliance, Potential Deficiency, Unable to Determine, or Not Applicable. A potential deficiency is not, by itself, a finding of unlawful conduct.

4. Verify

Material issues receive additional verification. Where appropriate, the governmental entity may provide additional records, clarification, or corrections before final publication.

5. Report

Reports distinguish facts established by records, attributed statements or explanations, COP analysis, and unresolved matters.