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02/28/2008 08:20 3265697 KCO PAGE 09 Chapter 8 Reportlag standards for Performance Audits explain in the report their reasons for disagreement. Conversely, the auditors should modify their report as necessary if they find the comments valid and supported with sufficient, appropriate evidence. 8.37 If the audited entity refuses to provide comments or is unable to provide comments within a reasonable period of time, the auditors may issue the report without receiving comments from the audited entity. In such cases, the auditors should indicate in the report that the audited entity did not provide comments. Reporting 8.88 If certain pertinent information is prohibited from Confidential or public disclosure or is excluded from a. report due to the Sensitive Information confidential or sensitive nature of the information, auditors should disclose in the report that certain information has been omitted and the reason or other circumstances that nukes the omission necessary. 8.30 Certain information may be clwsificd or may be otherwise prohibited from general disclosure by federal, state, or local laws or regulations, In such circumstances, auditors may issue a separate, classified or limited use report containing such information and distribute the report only to persons authorized by law or regulation to receive lt. 8.40 Additional circumstances associated with public safety and security concerns could also justify the exclusion of certain information from a publicly available or widely distributed report. ror example, detailed information related to computer security for a particular program may be excluded from pnhlirly available reports because of the potential damage that could be caused by the misuse of this information. In such circumstances, auditors may issue a limited use report containing such information and distribute the report only to those parties responsible for acting on the ' Page 171 GAO-07.731G Government Auditing standards r