Generally Accepted Government Auditing Standards

The Audit Bureau is required by the City Charter to perform audits in accordance with Generally Accepted Government Auditing Standards (GAGAS). These standards are established by the Comptroller General of the United States in conjunction with the Government Accountability Office (GAO), and are found in its publication, Government Auditing Standards. GAGAS was established to guide auditors and allow others to rely on auditors’ work.

Audit organizations performing audits in accordance with GAGAS must have an external peer review performed by independent reviewers at least once every three years. This review determines whether the audit organization’s internal quality control system is adequate, and whether it’s policies and procedures are complied with to provide reasonable assurance that it conforms with GAGAS.

The Audit Bureau’s last external peer review was issued on December 1, 2022.The scope of the review was July 1, 2021, through June 30, 2022.  The Audit Bureau received the highest rating of “Pass” with no deficiencies found in its system of quality control. The review found that the Bureau’s quality control system was suitable designed and complied with to provide reasonable assurance of performing and reporting in conformity with GAGAS.