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Office of the State Comptroller - Local Government & School Accountability

Local Government and School Accountability

Audits: External Peer Review Results

In March 2013, the National State Auditors Association completed its external peer review of the Division of Local Government and School Accountability [pdf]. The peer review team concluded that the Division has successfully designed procedures to ensure the performance of audits in accordance with government auditing standards and that the auditors and management complied with the established procedures. The peer review team also concluded that the professional staff has the professional proficiency to perform the various types of audits issued by the Division. The final report indicated an unqualified opinion with no letter of comments, the highest level of assurance a peer review team can issue.

Government auditing organizations receive an external peer review every three years to ensure the completion of audits in accordance with applicable government auditing standards. The audits covered under the peer review process include the Division’s performance audits of local governments and school districts. In total, 319 audits completed by the Division for the period January 1, 2012 through December 31, 2012 were subject to the peer review process.