Peer Review

Generally Accepted Government Auditing Standards (GAGAS), as promulgated by the Comptroller General of the United States, requires an external peer review performed by reviewers independent of the audit organization every three years. The focus of a peer review is to determine if the City Auditor’s Office conducts its audits in accordance with GAS.

According to GAS, a rating of Pass is “a conclusion that the audit organization’s system of quality controls has been suitably designed and complied with to provide the audit organization with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects.” The City Auditor’s Office has successfully passed all peer reviews conducted since the inception of the office.

Peer reviews are conducted by independent members of the Association of Local Government Auditors.

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Peer Review4 documents

• Peer Review Report
  document seq 1.00
  For the period January  1, 2021 through December 31, 2023
• Peer Review Certificate
  document seq 2.00
  For the period January  1, 2021 through December 31, 2023
• Peer Review Report
  document seq 3.00
  For the period January 1, 2018, through December 31, 2020
• Peer Review Certificate
  document seq 4.00
  For the period January 1, 2018, through December 31, 2020