Broward County Commission Regular Meeting
Director's Name: Bob Melton
Department: County Auditor
Information
Requested Action
title
MOTION TO ACKNOWLEDGE AND FILE Office of the County Auditor’s External Quality Control Review of The Office of the County Auditor - Report No. 25-28.
body
Why Action is Necessary
What Action Accomplishes
Goal Related Icon(s)
☐County Commission
☐Go Green
☐MAP Broward
Previous Action Taken
Summary Explanation/Background
The County Charter requires our office to follow Government Auditing Standards (GAS). These standards require our office to obtain an external Quality Control review conducted by auditors independent of our organization. Accordingly, our office contracted with Cummings Grayson & Co. to perform the Quality Control Review during September 2025.
The objectives of the quality control review were to determine whether our office’s system of quality management was suitably designed and operating effectively to provide reasonable assurance we complied with GAS issued by the Comptroller General of the United States of America.
The Quality Review Team issued our office a rating of Pass. Based on the results of their review, it is their opinion that our internal quality control system was adequately designed and operated effectively to provide reasonable assurance of compliance with Government Auditing Standards and applicable legal and regulatory requirements for engagements. This is the highest possible rating specified by GAS. The Pass rating allows our office to cite that we conduct applicable audit engagements in accordance with GAS. The report issued by the CPA firm contained no opportunities for improvement.
Source of Additional Information
Fiscal Impact
Fiscal Impact/Cost Summary
None.