The result of the audit consolidated by the Auditor General as per provision of the constitution are developed in the form of Audit findings, which are consolidated as Audit reports of Auditor General. The Audit findings are finalized after discussion with the Auditee and holding Departmental Accounts Committee meetings with the concerned Principal Accounting Officer. The response of the Principal Accounts Officer is also included in the report. Reports of the Auditor General: The reports of the Auditor General relating to the accounts of the Federation shall be subitted to the President, who shall cause the to be laid before the

National Assembly and the reports of the Auditor General relating to the Accounts of a Province shall be subitted to the Governor of the Province, who shall cause the to be laid before the Provincial Assembly.

Ttle:
The title of the reports should be in a consistent format, which will establish the continuity of the audit effort. The information about the field audit office that issued the report, the organization audited, the year of accounts audited and the distinguishing identification number should be included in the title.

Table of the Content:
Contents should provide paged reference to all parts of the report.

Preface:
The objective of the preface is to introduce the report as a document. It should provide essential information about the auditor, the auditee, the year of accounts, the nature of audit undertaken as succinctly as possible. Only in rare cases should the preface be of more than a single page. No reference should be made in the preface about the results of audit.
DFG

Structure of the Audit Reports:
Summary:
The objective of the summary is to present all essential information contained in the report almost in the same sequence in which it appears in the report. The focus of the summary is a reader who is not expected to read the entire report. Effort should be made to provide him all necessary information and a definite indication about the nature of audit efforts and the results achieved.