The objective of a peer review is to determine whether ODCA’s quality control system is suitably designed, in place, and operating effectively. Peer reviews also provide assurance that ODCA conducts audits in accordance with our internal policies and procedures and Generally Accepted Government Auditing Standards, promulgated by the U.S. Government Accountability Office (GAO). The GAO’s Government Auditing Standards provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. Those standards require audit organizations to receive an external peer review at least once every three years.
ODCA invited the National Conference of State Legislatures’ National Legislative Program Evaluation Society to conduct our peer review for 2022 and 2025. At the conclusion of a week-long review in July 2025 the Peer Review Team informed ODCA staff that we received the highest rating of Pass, noting that ODCA’s work was “impactful, relevant, meaningful, highly visible, and serves the public good” and that “management isn’t afraid to take on tough challenges in service of the District.” The Final Report, Compliance Letter, and Management Memo are included here.
In addition to the triennial external peer review, each year ODCA undertakes an internal quality control review to determine whether a sample of audits produced in the prior year met the standards embodied in ODCA’s policies and procedures. The 2024 Internal Quality Control Review is also included on this page. Archived peer review reports and internal quality control reviews are available on request from ODCA’s Director of Communications.
