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Ms. Terra Van Andel, Long Beach City Auditor's Office Ms. Tina Evans, City of Charlotte July 28, 2016 Page 2 of 2 In our efforts to continuously improve, we appreciate your recommendations for improving our audit operations and to enhance our office's demonstrated adherence to Government Auditing Standards. The following are our responses to your recommendations: Recommendation 1: Standard 6.11(e) states auditors should assess audit risks and significance within the context of the audit objectives by gaining an understanding of...ongoing investigations or legal proceedings within the context of the audit objectives. We recommend they include documentation of the discussions within their audit planning documents. We concur. We will update our policies and procedures to ensure that ongoing investigations or legal proceedings within the context of the audit objectives are considered during the planning of the audit and that consideration is fully documented in the planning documents. Recommendation 2: Standards 6.62 states auditors should evaluate the objectivity, credibility, and reliability of the testimonial evidence used to interpret or corroborate documentary or physical information. Standard 6.65 states when auditors use information provided by officials of the audited entity as part of their evidence, they should determine what the officials of the audited entity or other auditors did to obtain assurance over the reliability of the information. We recommend when testimonial evidence and/or information provided by officials of the audited entity are relied upon, the office evaluate the objectivity, credibility and reliability of the information and document the corroboration of the testimonial evidence within the workpapers. We concur. We will update our policies and procedures to ensure that the objectivity, credibility, and reliability of testimonial evidence and/or information provided by officials of the audited entity is adequately evaluated, corroborated, and documented within the audit workpapers. We would like to extend our personal thanks to you for your time and effort. We appreciate your participation in the peer review process and taking the time to visit our office and review our operations. We would also like to thank Mary Jo Emanuele for her hard work as your team's coordinator. Our office is committed to continuously improving our audit processes and has greatly benefited through the peer review process. Sincerely. onnie S. Nims, CGAP Legislative Auditor