describe what should be happening b

describe what should be happening based upon contracts, agreements, policies
or procedures and similar documents or statements by management. We would normally
expect to have formal documents establishing the criteria but this may not always be the
case. For example, an operating unit may have a standard operating procedure that has
been communicated informally. The fact that the procedure is not in writing does not
negate its existence. When the criterion is stated in the point sheet (and audit report) all
necessary relevant language should be provided. For example, “County wide PPM CWF-044
Interdepartmental Billings requires each department providing goods or services to
other departments or capital projects to develop procedures specifying how billing rates,
including applicable overhead rates, will be established. The PPM further requires that
the departments submit these procedures to OFMB for review and approval.”