In addition , the annual report is to include ( 1 ) an independent financial audit , ( 2 ) applicable financial and performance requirements under the Chief Financial Officers Act and the Results Act , ( 3 ) the results achieved by the Office relative to its goals , ( 4 ) an evaluation of the Chief Operating Officer 's performance , ( 5 ) recommendations for legislative and regulatory changes to improve service and program integrity , and ( 6 ) other information as detailed by the Director of the Office of Management and Budget .
The annual report includes an independent financial audit of all transactions .