Office Standards

The City Auditor’s Office is committed to achieving a high level of audit quality. We accomplish this by performing audit work in accordance with the Government Auditing Standards (GAS), promulgated by the Comptroller General of the United States and published by the U.S. Government Accountability Office (GAO). These standards relate to the scope and quality of audit work and establish characteristics for professional and meaningful audit reports.

Audit staff follow GAS for all financial and performance audits and attestation engagements performed by the City Auditor’s Office. Exhibit 1 provides an overview of the general standards, as well as the fieldwork and reporting standards for performance audits, which comprise the majority of our work.

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Peer Review

Government Auditing Standards, promulgated by the U.S. Government Accountability Office (GAO), establishes professional standards for conducting audits in government. Those standards require audit organizations to receive an external peer review at least once every three years. The objective of a peer review is to determine whether an audit organization’s quality control system is suitably designed and is in place and operating effectively. A peer review also provides assurance that an audit organization is following its established policies and procedures and applicable auditing standards. The City Auditor's Office participates in the ALGA (Association of Local Government Auditors) developed Peer Review Program.

Download the 2022 ALGA Peer Review here
Download the 2018 ALGA Peer Review here
Download the 2015 ALGA Peer Review here
Download the 2012 ALGA Peer Review here
Download the 2009 ALGA Peer Review here
Download the 2006 ALGA Peer Review here