The Auditor General must report on an exception basis if:
A) all the necessary information and explanations were obtained.
B) proper accounting records have been kept.
C) records have not been made available for inspection.
D) records have been retained for at least 10 years.

Question

Quizplus · Accepted Answer

Reporting on an exception basis means the Auditor General reports only when there is a deviation from the expected norm or compliance. In this context, if records have not been made available for inspection, it represents a deviation from the expected standard of having access to all necessary records for an audit. The other options (A, B, and D) represent scenarios where expected standards are met, thus not warranting exception reporting.

The Auditor General Must Report on an Exception Basis If