A. As required by Government Auditing Standards, the audit activities of the Auditor’s office shall be subject to a quality review in accordance with applicable government auditing standards by a professional, nonpartisan objective group utilizing guidelines endorsed by recognized local standard setting bodies such as the national Association of Local Government Auditors or the federal Government Accountability Office (GAO). A copy of the written report of this independent review shall be placed on the City Council agenda for information.

B. The quality review will use applicable government auditing standards to evaluate the quality of audit effort and reporting. Specific quality review areas shall include staff qualifications, adequacy of planning and supervision, sufficiency of work paper preparation and evidence, and the adequacy of systems for reviewing internal controls, fraud and abuse, program compliance, and automated systems. The government shall reimburse costs of the quality review from funds budgeted in the Auditor’s budget or other in-kind support. (Ord. 6910-NS § 2 (part), 2006)