Sample of Auditor Report

NALGA National Association of Local Government size upors NALGA friend Review Committee 1220 SW Fifth Ave. , Room 120 Portland, OR 97204 (503) 823-3542 October 27, 2000 Mr. Ronald A. Coen, Director Fairfax County Internal analyze purpose Fairfax, Virginia 22035 Mr. Coen We have completed an external select control review of the Fairfax County Internal Audit Office for audits initiated during the period July 1, 1999 through June 30, 2000.In conducting our review, we followed the standards and guidelines contained in the NALGA Quality Control Review Guide published in May 1995, by the National Association of Local Government Auditors. As prescribed by the NALGA Guide, we reviewed the native quality control system of your audit organization and evaluated a sample of audits conducted by your office for conformance with government auditing standards issued by the Comptroller General of the United States.Due to variance in individual mathematical process and judgment, compliance do es not imply adherence to standards in every case, but does imply adherence in most situations. We have reason out from our review that your system of internal quality control is suitably designed and provides reasonable assurance that applicable government auditing standards are followed in your audit work. We have also concluded from the sample of audits evaluated that your quality controls worked effectively and that audits were conducted in conformance with applicable standards during the period reviewed.It is our opinion that the Internal Audit Office of the County of Fairfax Virginia was in compliance with government auditing standards during the period reviewed. We have prepared a separate concern letter which provides additional details on the work performed and suggestions for further strengthening of your system of internal quality control. ___________________ Drew Harmon Assistant Municipal Auditor City of Roanoke __________________ James Pell Senior Auditor City of cap ital of Virginia __________________ Ned Smith Senior Auditor Chesterfield County