Mabel, I think you are right on the "sometimes" comment as it depends on the circumstance and evaluator. Sometimes more is better but, in some cases, "less is more" as additional detail can further confuse things. With some complexity of processes and methodology, it can be difficult for someone outside the organization to fully understand every situation during an audit. Most auditors provide an opportunity to clarify on items they see as "potential findings" which can help a school determine when more is needed vs. when the initial information provided is sufficient. Traci Lee