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Audit Standards

The Auditor's Office follows Government Auditing Standards.

The U.S. Government Accountability Office establishes Government Auditing Standards (the Yellow Book) to ensure:

  • Audits are objective and meet accepted professional standards.
  • Audit findings and recommendations are fully supported by facts.
  • Information and data reported are tested and reliable.
  • County management has an opportunity to review and comment on audit results prior to publishing the report.
  • Audit staff have required competencies and training, and auditors are without conflicts of interest.

The Association of Local Government Auditors performed the Auditor's Office first external quality review in April 2024. The office passed the review, and will go under its next external audit in 2027.