Branch Audit Report to the Board of Directors

Management is requesting certain items, such as branch cleanliness or dress code issues be excluded from the report that goes to the board. Some requests revolve around cash or inventory errors that occurred on days prior to the audit, but were self-reported by the branch and in the process of being fixed. 

Do you exclude items from the branch audit report sent to the board? If so, how do you define what issues are listed in the report and what are excluded?