Wayne County's auditing policies and procedures have again received high marks after review by an outside agency.
That determination was made in September when the Association of Local Government Auditors (ALGA) issued a "clean report" to the Wayne County Office of the Legislative Auditor General (OAG) following a recent external quality control review, or peer review, of the business unit. The OAG passed the peer review requirements for both Generally Accepted Government Auditing Standards (GAGAS) and the International Standards for the Professional Practice of Internal Auditing (IIA). As a result, the OAG is commonly referred to as an "Orange Book" peer-reviewed internal audit shop.
On a national level, the OAG is one of nine "Orange Book" internal audit shops that is peer reviewed by ALGA. It also has been determined that the OAG is the only local governmental unit in the state of Michigan that is peer reviewed.
A "clean report" means the ALGA team evaluated Wayne County's audit policies, procedures and processes, and concluded that the county's internal quality control systems were suitably designed and operating effectively.
"This successful peer review once again highlights all the hard work and the high level of professionalism exhibited by the staff in the Office of the Auditor General," said Wayne County Commissioner Raymond Basham (D-Taylor), who chairs the Commission's Committee on Audit. "Working with them has helped make Wayne County more transparent and accountable to its residents and taxpayers."
In the assessment released by the peer review team, the county's auditing operations were found to be in compliance with industry standards and practices in accordance with GAGAS and the IIA. This marked the fourth time since 2008 the OAG has received this type of evaluation.
"In addition to recognizing our staff, I would like to give special recognition to all of the commissioners and commission leaders, especially Commission Chairman Gary Woronchak and Audit Chair Ray Basham, as well as County Executive Warren Evans and his staff, for all the cooperation and support they provided during this peer review period," Wayne County Auditor General Marcella Cora said.
The review covered the period from January 1, 2014, through December 31, 2016. Included was a one-week on-site examination that was conducted by government auditors from Bel Air, Md.; West Palm Beach, Fla.; and, Cleveland, OH.