(1) The office of county performance auditor shall be subject to peer review as required by government auditing standards for performance audits. A copy of the written report of any peer review shall be furnished to the committee and to the council chief of staff. In addition, the report shall be recorded in the county auditor’s recording division.

(2) The peer review will evaluate compliance with government auditing standards for performance auditing and the quality of audit effort and reporting. Specific peer 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, performance compliance and automated systems. The peer review will also assess the form, distribution, timelines, content, and presentation of audit reports. The cost of peer review will be paid from funds budgeted for the office. (Added by Ord. 97-061 § 1, July 9, 1997, Eff date July 20, 1997; Amended by Ord. 02-038, Sept. 4, 2002, Eff date Jan. 1, 2003; Amended by Ord. 05-093, Sept. 14, 2005, Eff date Oct. 1, 2005; Amended by Amended Ord. 07-049, June 6, 2007, Eff date July 1, 2007; Amended by Ord. 13-027, Apr. 24, 2013, Eff date May 6, 2013).