The Methodology Manual is divided into the six main sections: 1. Construction and Facility Management; 2. Data Analysis; 3. Financial; 4. Human Resources; 5. Management; and 6. Managing Information Systems (MIS). Each section is subdivided into modules. Each module (except Data Analysis) starts with an overview of a specific process and then presents criteria and procedures for managing and auditing that process.

This manual represents the Office's collective wisdom on audit-related topics, techniques, and methods. It is intended to improve the quality and efficiency of state government by encouraging the fair, consistent application of audit criteria across state agencies.