Evaluation Standards

To the extent practicable in conducting this work, LSO evaluators follow generally accepted governmental audit standards as promulgated by the Comptroller General of the United States (GAO Standards).

These standards, commonly known as "Yellow Book" standards pertain to evaluators' professional qualifications, the quality of the evaluation effort, and the characteristics of  professional and meaningful audit reports.

Among these standards are the requirements that program evaluations be adequately planned and supervised, and that evaluators obtain sufficient, competent, and relevant evidence as a basis for their findings and conclusions.