Peer Review


The objective of a peer review is to determine whether an audit organization’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 2019. At the conclusion of a week-long on-site review the Peer Review Team informed ODCA staff that we received the highest rating of Pass and noted strengths of the agency. including a diverse staff, well-written reports, and a commitment to improving procedures to increase the effectiveness and efficiency of operations. We received the formal Compliance Letter in October 2019 and the Management Memo and Final Report in December. The three documents 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 most recent 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 Compliance Letter September 2019

ODCA Peer Review Management Memo December 2019

ODCA Peer Review Final Report December 2019

ODCA Internal Quality Control Review August 2021