An average of the days to complete an audit (Field Audit and Audit Processing) for audits completed in the month, where the taxpayer has not requested an extension of time (Waiver or Request for Reconsideration). Monitoring the Average Days to Complete helps to ensure that TCB provides each taxpayer with the best customer service possible. Efficient and timely completion of an audit helps to minimize the impact of the audit process on the taxpayer. Efficient use of time by the audit staff will also lead to the identification of more instances of non-compliance which in turn will level the playing field for all taxpayers. The measurement starts when the auditor begins the audit and ends when the Final Audit Determination letter (FAD) is issued to the taxpayer.