At the end of an audit, the Territorial Auditor or his designee issues a report detailing the work performed on an agency, grant, contract or activity. 

Independent examination of books, performance, documents, records and other evidence relating to the receipt, possession, obligation, disbursement. Expenditure, or use of public funds by any agency or any activity of any agency or relating to any contract or grant to which any agency is a party, including any operations relating to the transactions.