City of Sacramento
Budget and Audit Committee Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2025-01101 5/27/2025 Item 3.
City Auditor’s Compliance with Government Auditing Standards for the Three-Year Period Ending December 31, 2024
File ID: 2025-01101
Location: Citywide
Recommendation: Receive and file.
Contact: Farishta Ahrary, City Auditor, (916) 808-7266, [email protected], Office of the City Auditor
Presenter: None.
Attachments:
1-Description/Analysis
2-External Quality Control Review Letter
Description/Analysis
Issue Detail: As stated in City Code Section 2.18.030, the City Auditor conducts audits in accordance with Generally Accepted Government Auditing Standards (GAGAS). Commonly referred to as the Yellow Book, these standards outline requirements for audit reports, professional qualifications for auditors, and audit organization quality management. GAGAS requires audit organizations receive an external peer review at least once every three years. This process provides assurance that established policies, procedures, and applicable standards are being followed, such as an effective internal quality control system. This staff report documents the City Auditor’s Compliance with Government Auditing Standards for the Three-Year Period Ending December 31, 2024 in an External Quality Control Review Letter issued by the Association of Local Government Auditors.
Policy Considerations: The City Auditor’s Compliance with Government Auditing Standards for the Three-Year Period Ending December 31, 2024 is consistent with the Mayor and City Council’s intent to have an independent audit function for the City of Sacramento.
File ID: 2025-01101 5/27/2025 Item 3.
Economic Impacts: None.
Environmental Considerations: None.
Sustainability: None.
Commission/Committee Action: Not applicable.
Rationale for Recommendation: This staff report provides the Budget and Audit Committee with information that may be used to meet its responsibility to provide oversight and supervision of the City Auditor.
Financial Considerations: The cost of the review to produce the External Quality Control Review Letter that documents the City Auditor’s Compliance with Government Auditing Standards for the Three-Year Period Ending December 31, 2024 was funded out of the Office of the City Auditor’s budget.
Local Business Enterprise (LBE): None.