TO: Rules & Open Government Committee FROM: Joe Rois
City Auditor
SUBJECT: External Quality Control Review of the Office of DATE: November 6, 2025 the City Auditor for the Period July 1, 2023 to
June 30, 2025
RECOMMENDATION
We recommend that the Rules and Open Government Committee accept the independent auditor’s report, External Quality Control Review of the Office of the City Auditor, San Jose, CA for the Period July 1, 2023 to June 30, 2025, which representatives of the Association of Local Government Auditors (ALGA) prepared on November 6, 2025.
Joe Rois
City Auditor
JR:lg
0804M
ROGC AGENDA: 12/10/25
ITEM: B.6
External
Quality
Control Review
of the
City of San Jose
Office of the City Auditor
Conducted in accordance with guidelines of the
Association of Local Government
Auditors
for the period July 1, 2023 – June 30, 2025
Association of Local Government Auditors
November 6, 2025
Joseph Rois, City Auditor
City of San Jose
200 East Santa Clara Street
San Jose, CA 95113
Dear Mr. Rois,
We have completed a peer review of the City of San Jose Office of the City Auditor for the period July 1, 2023, through June 30, 2025. In conducting our review, we followed the standards and guidelines contained in the Peer Review Guide for Assessing Conformance with Government Auditing Standards published by the Association of Local Government Auditors (ALGA).
We reviewed the internal quality control system of your audit organization and conducted tests to determine whether your internal quality control system was adequately designed and operating effectively to provide reasonable assurance of compliance with Government Auditing Standards issued by the Comptroller General of the United States and applicable legal and regulatory requirements. Our procedures included:
● Reviewing the audit organization’s written policies and procedures. ● Reviewing internal monitoring procedures.
● Reviewing a sample of engagements and working papers. ● Reviewing documents related to independence, training, and development of auditing staff. ● Interviewing auditing staff and management.
Due to variances in individual performance and judgment, compliance does not imply adherence to standards in every case but does imply adherence in most situations. Organizations can receive a rating of pass, pass with deficiencies, or fail. The City of San Jose Office of the City Auditor has received a rating of pass.
Based on the results of our review, it is our opinion that the City Auditor’s internal quality control system was adequately designed and operating effectively to provide reasonable assurance of compliance with Government Auditing Standards and applicable legal and regulatory requirements for engagements during the period from July 1, 2023, through June 30, 2025.
Oswin Chan, CIA Jordan Sweeney, CIA, CFE, CICA, EIT
City Controller’s Office
Los Angeles, CA US
BART, Office of the Inspector General
Oakland, CA US
200 E. Santa Clara Street, San José, CA 95113
Telephone: (408) 535-1250 Email: [email protected] Website: www.sanjoseca.gov/auditor/ Office of the City Auditor
Joe Rois, City Auditor
November 6, 2025
Oswin Chan, Internal Auditor
City of Los Angeles, City Controller’s Office
200 N. Main Street, Suite 300
Los Angeles, CA 90012
Jordan Sweeney, Inspector General Investigative Auditor San Francisco Bay Area Rapid Transit (BART)
2150 Webster Street, 4th Floor
Oakland, CA 94612
Dear Mr. Chan and Ms. Sweeney:
The San José City Charter requires a biennial audit of the Office of the City Auditor to ensure compliance with Government Auditing Standards. We are very pleased that you found that our system of internal controls provided reasonable assurance of compliance with Government Auditing Standards during the period audited.
We would like to thank you, the Association of Local Government Auditors, and the engagement coordinator, Jennifer An of the Los Angeles Police Department Bureau of Technology. We appreciate that you have taken time from your own work to evaluate our operation and thank you for sharing your insights and perspectives.
Sincerely,
/s/
Joe Rois
City Auditor