Peer Review


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 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. At the conclusion of a week-long virtual review the Peer Review Team informed ODCA staff that we received the highest rating of Pass, noting ODCA’s strengths in the areas of independence, credibility and effectiveness, reliability and quality control and assurance, objectivity and professional judgment, and competence. The Final Report, Compliance Letter, and Management Memo are included here.

In the two out of three years when ODCA does not engage an external peer review, we complete an internal quality control review to determine whether the agency’s policies and procedures were adequate and were met by a sample of audits produced in the prior year. The 2021 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.



ODCA Peer Review Final Report 2022

ODCA Peer Review Compliance Letter 2022

ODCA Peer Review Management Memo 2022

ODCA Internal Quality Control Review 2021