City of Gainesville - File #: 050956

• File #: 050956
• Version: 1
• Name: External Quality Review of the City Auditor's Office for the period October 1, 2002, through September 30, 2005 (B)
• Type: Staff Recommendation
• Status: Passed
• File created: 2/27/2006
• In control: Audit and Finance Committee
• Final action: 2/27/2006
• Title: External Quality Review of the City Auditor's Office for the period October 1, 2002 through September 30, 2005 (B)

Date	Ver.	Action By	Action	Result
2/27/2006	1	City Commission	Approved as Recommended	Pass
2/20/2006	0	Audit and Finance Committee	Recommended for Approval

title
External Quality Review of the City Auditor's Office for the period October 1, 2002 through September 30, 2005 (B)

explanation
The City Auditor's Office conducts all audits in accordance with Government Auditing Standards, 2003 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 National Association of Local Government Auditors (N.A.L.G.A.) has an established peer review program intended to assist member organizations in their efforts to comply with Government Auditing Standards. N.A.L.G.A. assigned Gary Chapman, Auditor from the City of Tampa, Florida and Scott Craig, Senior Assistant Internal Auditor from the City of West Palm Beach, Florida to conduct an external quality review of the City Auditor's Office. The review team began their work in November 2005, reviewing the operating policies and procedures of the City Auditor's Office and relevant background information. During the week of December 5th, 2005, 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 2002 through September 2005 complied with Government Auditing Standards issued by the Comptroller General of the United States. We are pleased to report that the review team found that the City Auditor's system of internal quality control w...