title
External Quality Control Review of the City Auditor's Office for the period October 2005 through September 2008 (B)
explanation
The City Auditor's Office conducts all audits in accordance with Government Auditing Standards, 2007 Revision, issued by the Comptroller General of the United States. These standards are broad statements of auditors' responsibilities and provide an overall framework for ensuring that auditors have the competence, integrity, objectivity and independence in planning, conducting and reporting on their work. In order to maintain compliance with Government Auditing Standards, the City Auditor's Office is required to undergo an external quality assurance review every three years.
The Association of Local Government Auditors (ALGA) has an established peer review program intended to assist member organizations in their efforts to comply with Government Auditing Standards. ALGA assigned Sheila Roberts, CPA, CIA, from the Orange County, Florida Comptroller's Office and Kim Taylor, CPA, from the City of Jacksonville, Florida Council Auditor's Office to conduct an external quality control review of the City Auditor's Office.
The review team began their work in November 2008, reviewing the operating policies and procedures of the City Auditor's Office and relevant background information. During the week of December 8th, 2008, the team conducted a site visit in Gainesville, examining the internal quality control system and a sample of audit reports, including the audit workpapers supporting the reports, issued by the City Auditor's Office. The primary objective of the examination was to determine whether audit work performed by the City Auditor's Office during the three year period from October 2005 through September 2008 complied with Government Auditing Standards issued by the Comptroller General of the United States.
Conclusion
We are pleased to report the review team found that the City Auditor's system of internal quality control was suitably designed and provided reasonable assurance that Government Auditing Standards were followed in audit work performed. The team also concluded that the City Auditor's quality controls were working effectively and that audits were conducted in conformance with applicable standards during the period under review. The reviewers issued a companion letter with their report, offering several observations in which they believe the City Auditor's Office excels and providing a suggestion to enhance our demonstrated adherence to Government Auditing Standards, further strengthening the internal quality control system of the City Auditor's Office and increasing its value to the City of Gainesville. Both reports and a written response to their recommendation for improvement are attached.
recommendation
The City Commission accept the External Quality Control Review report prepared by the Association of Local Government Auditors Review Team and the City Auditor's response.