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- Attestation engagements are examinations, reviews, or agreed upon procedures to measure or evaluate financial or nonfinancial information in accordance with suitable criteria and are conducted under Generally Accepted Government Auditing Standards.
- Financial audits include the audit of the County’s Annual Comprehensive Financial Report and related reports.
- Legislation reviews are prepared for the County Council on the fiscal considerations of proposed legislation.
- Performance audits provide objective analysis, findings, and conclusions to assist management and those charged with governance and oversight with, among other things, improving program performance and operations, reducing costs, and contributing to public accountability. They are conducted under Generally Accepted Government Auditing Standards.
- Special reviews are reviews conducted to ensure compliance with laws and regulations that are not conducted under Generally Accepted Government Auditing Standards. Special review reports include our annual review of Special Community Benefit District Financial Reports.
- Investigative report summaries are only a part of a more comprehensive report of investigation submitted to the appropriate County management official(s). OCA routinely posts public press releases and other reports on our website. Specific investigative reports or reviews will not be published or will be posted in a limited fashion if they contain privileged, confidential, or legally protected information.
