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In the private sector, the audience for audit reports is primarily the auditee. Unless the audit uncovers a meltdown on the scale of Enron, most media outlets do not issue news articles about audits.
However, in the public sector, a whole different story unfolds. When taxpayer dollars are at stake, the press shows interest in all material audit findings. While not the main audience of the local government audit report, the press can certainly be considered a key audience. Keeping audit reports free of grammatical errors helps maintain credibility with the press.
As a former journalist, I have seen audit reports that make me cringe. Although these nitpicky grammar points might not trip up spell check, any professional journalist will spot these common errors. All examples are drawn from audit reports and transmittal letters released in 2006, with names and amounts changed to protect the innocent.
1. Avoid run-on sentences
Incorrect:
“Our conclusion from the audit was that Company X understated its gross revenue receipts for the year ended December 31, 2003 and as a consequence owes the City $xx.xx for underpayment of concession fees, late payment interest in the amount of $xx.xx, and since the understatement of gross revenue exceeded X percent of total revenue, audit costs of $xx.xx are also due.”
Huh? This sentence contains three main ideas (understatement, amount owed and audit costs) piled together in one sentence. A better method would be to break up the three points into three separate sentences. Try to keep one subject and one verb per sentence to avoid overwhelming the reader.
Correct:
“Our conclusion from the audit was that Company X understated its gross revenue receipts for the year ended December 31, 2003. As a consequence, the company owes the City $xx.xx for underpayment of concession fees, and late payment interest in the amount of $xx.xx. Audit costs of $xx.xx are also due because the understatement of gross revenue exceeded X percent of total revenue.”
2. Never use “it is”
Incorrect:
“It is costly and disruptive to the City’s budget process to have such a high percentage of new budget analysts.”
Always find a better way than “it is.” Nothing whispers passive voice more than starting a sentence with “it is.” Rephrasing the sentence in active voice makes the sentence, not to mention the audit report, be heard.
Correct:
“Such a high percentage of new budget analysts proves costly and disrupts the City’s budget process.”
3. Put punctuation inside parentheses
Incorrect:
“Requests for payroll documents were expanded to include all AAOMs as well as the supervisory Aviation Operations Managers (AOMs).”
Although it may seem counterintuitive, punctuation always goes inside the parentheses. Even if the
parentheses fall at the end of a sentence, the period should be contained within the parentheses.
Correct:
“Requests for payroll documents were expanded to include all AAOMs as well as the supervisory Aviation Operations Managers (AOMs.)”
4. Hyphenate modifying phrases
Incorrect:
“I am also troubled by the apparent decision to continue the practice of allowing select exempt employees to work a 32 hour week and still be paid for a full 40 hours.”
Nothing seems glaringly wrong in this sentence. However, the number “32” actually modifies the word “hour.” A good method to check if the phrase needs a hyphen is to reverse the order of the words. The phrase “hour 32 week” does not make sense. The “32” needs a hyphen to clarify that it belongs with the word “hour.”
Correct:
“I am also troubled by the apparent decision to continue the practice of allowing select exempt employees to work a 32-hour week and still be paid for a full 40 hours.”
5. Spell check – and then proofread!
Incorrect:
“The sixth amendment to the contract kept in tact the principal-agent relationship between the parties.”
The word should be “intact,” unless the amendment worried about not offending anyone. Spell check does not catch syntax errors like the one above, even though every word is spelled correctly. Always proofread the final document after spell check to catch errors.
Correct:
“The sixth amendment to the contract kept intact the principal-agent relationship between the parties.”
Communicating clearly in audit reports can also affect change. The better the press understands the report, the better the media can convey the need for change in news reports.
In conclusion, audit reports free of grammatical errors can help maintain credibility with the press. Follow these five tips for grammatical bliss: avoid run-on sentences, never use “it is,” put punctuation in parentheses, hyphenate modifying phrases, and spell check and then proofread.
For further reading on grammar, these two slim paperback volumes pack a punch:
The Elements of Style by William Strunk Jr., E.B. White, Roger Angell
Eats, Shoots & Leaves: The Zero Tolerance Approach to Punctuation by Lynne Truss
Nina Davidson holds an MBA and is a Staff Auditor for the City & County of Denver and a former journalist
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