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San Jose Civic Gallery City Hall agenda intelligence

Matter 25-793

Biennial Peer Review of the City Auditor’s Office.

Governance & Elections City Council Agenda Ready Introduced 28 Jul 2025
2 Documents on file 560 KB · 2 extracted · 2 AI summaries
File
25-793
Type
Consent Agenda
Status
Agenda Ready
Requester
Unknown
Introduced
28 Jul 2025
Last synced
19 May 2026 · 03:56

The papers

2 documents · 560 KB
01 176 KB

Memorandum

176 KB Extracted AI Summary
file 76d856a7-6a15-4751-8a2b-a9a2b519181f.pdf sha 1b6dcb72c07b source unavailable

Official source link unavailable. The file was imported, but the current source metadata does not include a public document URL.

Generated summary AI-assisted

The memorandum outlines a recommendation for the City Council to approve an agreement with the Association of Local Government Auditors (ALGA) for a peer review audit of the City Auditor's Office for Fiscal Years 2023-24 and 2024-25. The audit is required by City Charter Section 805.2 and will assess the internal quality control system of the City Auditor's Office. The audit team from ALGA is scheduled to begin their work on November 3, 2025, and the City will incur costs for the audit team's expenses, estimated at approximately $5,000.

Key points
  • The City Council is recommended to approve an agreement with ALGA for an audit.
  • The audit will cover the period from July 1, 2023, to June 30, 2025.
  • The last audit was performed by ALGA two years ago.
  • The audit team will consist of two government auditors.
  • The City must cover the audit team's travel and expenses, estimated at $5,000.
  • The City Auditor's Office will provide auditors for peer reviews in other jurisdictions.

Generated for convenience from extracted text using AI. Review the official source document before relying on this summary.

Extracted text preview · 2,310 chars
COUNCIL AGENDA: 8/19/2025 FILE: 25-793 ITEM: 2.7 TO: Honorable Mayor and City Council FROM: Joe Rois, City Auditor SUBJECT: Biennial Peer Review of the DATE: July 23, 2025 City Auditor’s Office RECOMMENDATION Approve the agreement with the Association of Local Government Auditors (ALGA) to perform an audit of the City Auditor's Office for Fiscal Year 2023-24 and FY 2024-25, pursuant to the peer review guidelines of ALGA, in exchange for reimbursement of expenses for the audit team and the provision of reciprocal audit services by the City Auditor's Office. BACKGROUND City Charter Section 805.2 requires the City Council to contract with an independent audit firm, which has no other contracts with the City, to conduct a performance audit of the City Auditor's Office at least every two years. An audit team associated with ALGA performed the last audit in San José two years ago. The ALGA peer review provides a mechanism for skilled and qualified audit personnel to perform audits of other local government audit organizations. ALGA is prepared to send a team of two government auditors to conduct an audit of the San José City Auditor's Office beginning November 3, 2025. The objectives...
02 384 KB

Agreement

384 KB Extracted AI Summary
file 3ce8bf11-44e2-4c24-a9fc-eab2f189b2ea.pdf sha ef06cf60b75f source unavailable

Official source link unavailable. The file was imported, but the current source metadata does not include a public document URL.

Generated summary AI-assisted

The source text indicates this attachment appears to be a draft document.

This document is a letter from the City Clerk of San Jose, California, confirming arrangements for a peer review of the City Auditor's office for the period July 1, 2023, to June 30, 2025. The peer review team will consist of Oswin Chan and Jordan Perez-Sweeney. The review will assess the internal quality control system of the Audit Organization in accordance with Government Auditing Standards. The on-site review is scheduled for November 3 to November 7, 2025, with a final report due by November 15, 2025. The Audit Organization will cover reasonable expenses for the review team. The letter requests a signature from Jennifer An to confirm understanding of the agreement.

Key points
  • The peer review is for the City Auditor's office covering July 1, 2023, to June 30, 2025.
  • The peer review team includes Oswin Chan and Jordan Perez-Sweeney.
  • The review will follow Government Auditing Standards and ALGA guidelines.
  • On-site review dates are November 3 to November 7, 2025.
  • The final report is due by November 15, 2025.
  • The Audit Organization will pay for reasonable expenses incurred by the peer review team.
Limitations
  • The document appears to be a draft, as indicated by multiple 'DRAFT' mentions.
  • The date for Jennifer An's acceptance is not filled in.

Generated for convenience from extracted text using AI. Review the official source document before relying on this summary.

Extracted text preview · 4,671 chars
CITY OF SAN JOSE, CALIFORNIA Office of the City Clerk 200 East Santa Clara Street San José, California 95113 Telephone (408) 535-1260 FAX (408) 292-6207 Toni J. Taber, CMC City Clerk July 23, 2025 Jennifer An Los Angeles Police Department 100 W. 1st Street, #842 Los Angeles, CA 90012] Dear Ms. An: I would like to thank you for coordinating the peer review for the City of San José, Office of the City Auditor (Audit Organization) for the period July 1, 2023 to June 30, 2025. This letter confirms our understanding of the arrangements for the review. The peer review team will consist of Oswin Chan as the team leader and Jordan Perez-Sweeney as a team member. The scope of the review will be to conduct a peer review in accordance with generally accepted Government Auditing Standards (GAS) peer review requirements following guidelines contained in the Association of Local Government Auditors (ALGA) Peer Review Guide, 2018 Revision. The objectives of the review will be to determine whether during the period of July 1, 2023 to June 30, 2025, the Audit Organization’s internal quality control system was suitably designed and operating effectively to provide reasonable assurance of...