CITY OF SAN JOSE, CALIFORNIA
200 East Santa Clara Street
San José, California 95113
Telephone (408) 535-1260
FAX (408) 292-6207
Office of the City Clerk
Toni J. Taber, CMC
City Clerk
July 11, 2023
Jennifer An
Los Angeles Police Department
100 W. 1st Street, Room 842
Los Angeles, CA 900112
Dear Ms. An:
I would like to thank you for coordinating the peer review for the City of San José, Office of the City Auditor (Office) for the period July 1, 2021 to June 30, 2023.
This letter confirms our understanding of the arrangements for the review. The peer review team will consist of Daniel Genz as the team leader, with Maxinne Pacheco as a team member.
The scope of the review will be to conduct a peer review in accordance with generally accepted Government Auditing Standards (GAS) peer review requirements following guidelines contained in the ALGA Peer Review Guide , 2018 Revision. The objectives of the review will be to determine whether during the period July 2021 to June 2023, the Office’s internal quality control system was suitably designed and operating effectively to provide reasonable assurance of complying with applicable GAS issued by the Comptroller General of the United States as well as applicable legal and regulatory requirements.
The peer review team will prepare a signed report and a letter to management, if appropriate, stating their conclusions. The review team will follow the reporting guidelines contained in the ALGA Peer Review Guide.
During the course of the review, the peer review team will have full access to the Office’s policies and procedures, audit and attestation reports, supporting working papers, documents relating to non-audit services, and any other reports, correspondence, files, or documents deemed pertinent by the peer review team.
Such documents shall include those necessary to evaluate staff competency.
The Office’s personnel will also be available for interview by the peer review team. During the course of the review, the review team and the Office will exercise due care to understand and adhere to their professional obligations and this agreement, and will treat all parties involved in a professional and respectful manner. ALGA has a non-discrimination policy which can be referenced on its website at http://www.algaonline.org/page/nondiscrimination.
DRAFT--Contact the Office of the City Clerk at (408) 535-1260 or [email protected] for final document.
Jennifer An
July 11, 2023
The on-site portion of the review will be conducted during the period October 23, 2023 through October 27, 2023. The final report will be issued on ALGA letterhead and will be delivered no later than October 30, 2023.
The Office will pay reasonable expenses incurred by the peer review team members relating to the review. Meal and incidental travel expenses will be reimbursed based on the United States Federal Government GSA Guidance for the respective region. For peer reviews that are performed outside of the continental United States, GSA Guidance includes applicable Department of Defense and Department of State rates. Air travel, hotel accommodations, rental car transportation, meal, and incidental costs will be coordinated and arranged through ALGA Member Services. The value delivered by the peer review team is a benefit of the ALGA Peer Review Program. In order to participate in the program, The Office will commit audit personnel to conduct similar peer reviews coordinated by ALGA. Fulfillment of this obligation is required to participate in the peer review program.
To the extent lawful, the Office agrees to hold ALGA and its officers and representatives harmless of any liability arising from the actions of the peer review team or issues resulting from the peer review.
If this letter correctly expresses your understanding, please sign and return to me at your earliest convenience.
APPROVED AS TO FORM: CITY OF SAN JOSE, a municipal
corporation
_____________________________ By:________________________ Kevin Fisher Toni J. Taber, CMC
Assistant City Attorney City Clerk
Accepted by:
Jennifer An (Date)
DRAFT--Contact the Office of the City Clerk at (408) 535-1260 or [email protected] for final document.