City of Lawrence

City Auditor



Members of the City Commission



Michael Eglinski, City Auditor



David L. Corliss, City Manager



November 30, 2011



City Auditor Policy to Follow Comptroller General’s Government Auditing Standards



My policy and practice have been to follow the Government Auditing Standards issued by the Comptroller General of the United States in July 2007.  The Comptroller General issued new Government Auditing Standards that take affect for performance audits that begin after December 15, 2011.  My policy will be to follow those new standards.


The Comptroller General made changes to the standard on auditor independence.  The new standards retain the same concepts but include a “conceptual framework.”  In practice, I do not expect the change will not affect my day-to-day work.  The Comptroller General also made a number of technical changes.


The Comptroller General’s Government Auditing Standards and summaries of the changes are available at:


I am revising my written Policies and Procedures to address changes to the standards and to incorporate suggestions made by the external peer review which reviewed my work in September 2011.  I will post my updated Policies and Procedures on the City Auditor web page as soon as they are completed.