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ALGA Survey

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1. What does the Survey Committee do?

The Survey Committee’s mission is to prepare and distribute membership surveys on matters of interest to ALGA’s members, committees, and Board. We also collect and analyze the responses to the surveys, make recommendations based on that analysis to the Board, and follow-up on any action based on the recommendations.

2. Who is on the Survey Committee?

The Survey Committee is made up of ALGA member volunteers. The current membership includes:
David Givans, Deschutes County, OR: Chair [david.givans@deschutes.org]
Bob MacKay, City of Portland Audit Services, OR
Naomi Marmell, City of Austin, TX
Eileen Marzak, City of Gainesville, TX
Cindy McLaughlin, Lake County, FL
Vivien Zhi, City of Kansas City, MO

3. What kind of surveys does the Survey Committee conduct and how often?

The Survey Committee issues the Biennial Member Satisfaction Survey in the fall of odd-numbered years. The Biennial Benchmarking Survey is issued in the fall of even-numbered years. Additionally, surveys are issued when requested by the Board and other committees, e.g. the Knighton Survey and the Performance Measures Survey. See past surveys

4. Can I get the Survey Committee to perform further analysis from past survey results?

Requests for more information from a past survey will be reviewed and weighed by the Chair to see whether the request can be answered with the available information and in an acceptable timeframe.
Please contact the Chair directly. [david.givans@deschutes.org]

5. Can I get the Survey Committee to do a survey for me/my office/my Committee?

It is part of the mission of the Survey Committee to produce and conduct surveys that would be of interest/benefit to ALGA members. Please submit requests to the Chair. [david.givans@deschutes.org]

6. Are the results of surveys confidential?

As ALGA members ourselves, the Survey Committee takes protecting the confidentiality of member data seriously. All committee members have signed a confidentiality agreement to safeguard any and all individually identifiable information.

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Awards

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1. What criteria are used to judge the reports submitted for the Knighton Award?

Judges will use the following five criteria to evaluate reports for the Knighton Award. Each will be equally weighted in the judging process.
1. An audit scope that has the potential for significant impact, and is responsive to the needs and concerns of decision-makers and/or the public;
2. Audit conclusions that are persuasive, logical, and firmly supported by the evidence, which was gathered using appropriate research methods and tools;
3. Audit recommendations that are feasible, and will make government programs more effective and efficient;
4. Audit results that are communicated in a clear, concise way;
5. An audit scope, methodology, recommendations, or report format that is innovative.

2. How are the best performance audit reports determined?

The ALGA Awards Program Committee, its Chairperson, and the ALGA President coordinate and manage the judging of submissions. The decision of the judges and the Awards Program Committee are final.

Audit shops compete against other shops of the same size. Teams of judges, comprised of seasoned audit professionals, review the report submissions against the established criteria, and recommend performance audit reports for awards in each award category. Gold, Silver, and Bronze awards, as well as Honorable Mention recognition, may be presented to the audit shops issuing the best performance audit reports.

3. What reports are eligible for the Knighton Award?

Each audit organization can submit only one performance audit report annually. For a report to be eligible to receive the Knighton Award, the following minimum eligibility requirements must be met:
> The submitting office must be a current organizational member of ALGA. Organizational members are local governments, school districts, boards, and authorities that conduct audits as a primary duty. Organizational members must hold current ALGA memberships for all auditors in the audit shop, including the Chief Audit Executive;
> The submitting office must have issued the audit report during the previous calendar year;
> The submitting office must take “majority responsibility” for the conduct of the performance audit. This criterion is intended to ensure that ALGA's members are given equal opportunity for recognition based upon an audit shop's professional growth and achievement rather than its budget;
> The performance audit report must have been conducted in accordance with either Yellow Book or Red Book standards, and must contain a standards compliance or modified standards compliance statement.

4. What should a Knighton Award submission include?

Each Knighton Award submission must include a copy of the audit report and a completed Knighton Award Submission Form, which contains five sections:
1. Section A captures general and contact information about the submitting audit shop.
2. Section B affirms that the audit organization has met the minimum eligibility requirements, and gives ALGA permission to share award winning reports with its members by placing them on its website.
3. Section C seeks additional information on how the report submission meets or exceeds three of the five Knighton Award criteria. It asks the submitting audit shop to provide a short description or background information for the judges that address how the:
- Audit scope has the potential for significant impact, and is responsive to the needs and concerns of decision-makers and/or the public;
- Audit recommendations are feasible, and will make government programs more effective and efficient; and
- Audit scope, methodology, recommendations, or report format is innovative.
Note: The submission process has been simplified and streamlined. Section C replaces the Transmittal Letter required in previous years. In addition, supplemental information (such as newspaper clippings, news reports, etc.) submitted in conjunction with the report to illustrate audit impact, is no longer allowed, and will not be considered by the judges.
4. Section D, which is optional, asks for the submitting audit shop’s participation in the awards program transparency efforts. The shop’s willingness to participate (or not participate) has no impact on the judging process. Submitting shops are asked whether they would like to share their report submission on ALGA’s website if they do not win an award, and are asked to share the number of hours spent on the submitted audit.
5. Section E captures the Chief Audit Executive’s approval of the Knighton Award Submission Form and affirms the accuracy of the information provided.

5. How should the submission package be transmitted?

To be considered for an award, all documents must be submitted electronically in PDF format. Links to documents on a website will not be accepted. PDF documents must not be protected in any manner that would prevent printing or require a password to access. Protected documents will be disqualified.
All documents must be submitted in unprotected PDF format to Fay Kurkjy at ALGA Member Services (fkurkjy@nasact.org) and received no later than January 14, 2013 at 5:00 pm, Eastern Standard Time. Submissions received after the deadline will not be accepted.
When ALGA Member Services receives the submission, they will reply with a confirmation email that lists the documents received. If the submitting office has not received confirmation within two days, they should contact Member Services directly. The submitting office is SOLELY responsible for ensuring that Member Services receives their submission.

6. What do Knighton Award winners receive?

Each award winning audit organization will receive:
> An award plaque presented during ALGA's annual conference;
> A congratulatory letter, co-signed by the ALGA President and Awards Program Committee Chairperson, addressed to the Chief Audit Executive and an additional official requested by the award winner; and
> A press release announcing the award and its significance.

The Gold award recipients from each size category are provided the opportunity to share their report with ALGA members during a concurrent session at the ALGA Annual Conference, and during a webinar sometime after the conference. If the audit shop agrees to present their winning audit report, they will receive:
> Travel costs to the Annual Conference, including:
- Airfare at the 21-day advance coach fare
- Three nights hotel accommodations - an additional night of hotel accommodations (total number of nights not to exceed four nights) may be paid if it is more cost effective for ALGA.
- Airfare and hotel expenses are not to exceed $1,000.
> One Conference registration
Please note that the ALGA Conference Chair (the President-Elect) has the discretion to modify or limit the airfare and hotel accommodations when it is in the best interest of ALGA.

7. Who is eligible for the Lifetime Achievement Award?

Nominees should meet the following criteria:
1. Active membership in ALGA for at least 10 years.
2. Service to ALGA as an Officer, Board Member, and/or Committee Chair.
3. Contributions to ALGA were significant and introduced, improved, or sustained ALGA's initiatives, programs, or mission.
4. Reitred from the local government auditing profession.

Specific requirements may be waived at the discretion of the Board.

8. How are Lifetime Achievement Award recipients decided?

Each year, the Awards Program Committee accepts nominations for the Lifetime Achievement Award, reviews the applications to determine whether nominees meet the established criteria, and makes a recommendation to the ALGA Board of Directors based on the nominee’s merits. Award recipients are determined by a majority vote of the Board.

9. How is the Lifetime Achievement Award winner recognized?

Lifetime Achievement Award recipients are announced at the annual conference. Each recipient receives the following:
1. A plaque suitably inscribed
2. Recognition at the Annual Conference and in the Local Government Auditing Quarterly
3. A press release distributed to the local press in the recipient's hometown
4. A complimentary individual membership to ALGA
5. A complimentary subscription to the Local Government Auditing Quarterly
6. A complimentary registration for the Annual Conference

10. How is someone nominated for the Lifetime Achievement Award?

Active ALGA members may submit nominations. No individual may submit more than one nomination in each awards cycle. Nominations must include:
1. A completed Lifetime Achievement Award Nomination Form. An electronic version of the form is available on ALGA's website;
2. A Nomination Letter providing a brief explanation of why the nominee should be considered for the award, and specific examples of the nominee's contributions to ALGA. If a waiver to any of the awards criteria is sought, the Letter should include an explanation of why the nominator believes it should be waived; and
3. Letters of support from two ALGA members not affiliated with the nominee's former local government agency.

The nominating package must be submitted in unprotected PDF format to Fay Kurky at ALGA Member Services (fkurkjy@nasact.org), and received no later than January 14, 2013 at 5:00 pm, Eastern Time. Submissions received after the deadline or that cannot be opened and printed will not be accepted.

When ALGA Member Services receives the submission, they will reply with a confirmation email that lists the documents they received. If the nominator has not received confirmation within two days, they must contact Member Services directly. The nominator is solely responsible to ensure that Member Services receives the submission.

11. How is the audit shop size determined?

Shop sizes include the Chief Audit Executive (e.g., City Auditor), and staffed auditor positions, but not administrative support personnel. Consultants working as full time employees should be included in the shop size.

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Main

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1. How do I contact a city/county department?

Visit the Staff Directory to find all department and staff contact information.

2. Where can I find the answers to my frequently asked questions?

Use the FAQs module to easily find answers to the questions you ask the most.

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Nominating Committee

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1. What is the purpose of the Nominating Committee?

The Nominating Committee accepts and reviews nominations and recommends a slate of officers to be voted on by the members at the annual conference.

2. What officers are recommended by the Nominating Committee?

President Elect, Secretary, Treasurer, and At-Large

3. How do I nominate someone?

Email the chair of the committee and include:
1.Name of the person you wish to nominate,
2.Position for which you are nominating this person, and
3.A brief description of his/her qualifications.

4. When is the deadline for nominations?

Nominations close at the end of January each year.

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Peer Review

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1. What Are the Benefits of Participating in an ALGA Peer Review?

As has been noted frequently in our feedback surveys, the ALGA peer review program is a true peer-to-peer process. One of the most valued aspects of the program is sharing best practices and ideas between the peer review team and the audit organization being reviewed. Organizations that participate in ALGA’s peer review program often find that serving on reviews is of equal or greater value to receiving a review. The auditors participating on reviews usually come back energized with practical ideas about how to improve their own organization’s processes.

2. Who Can Request a Peer Review?

In order to participate in ALGA's Peer Review Program, an audit organization must: 1) have been a member of ALGA for a minimum of two years, and 2) provide a comparable number of reviewers to conduct similar peer reviews coordinated by ALGA prior to each requested peer review.

The audit organization is solely responsible for meeting these requirements. Exceptions to the policy may be granted on a case-by-case basis with the approval of the Chair of the Peer Review Committee and its Liaison to the ALGA Board of Directors. The peer review program is not available to federal or state agencies, or public accounting firms.

3. What Are the Costs of an ALGA Peer Review?

Organizations undergoing a review must pay the review team’s travel expenses (including but not limited to hotel, airfare, local transportation, and meal per diem) and provide volunteers for future peer reviews. There are typically three (3) people on a team. If the review covers both Government Auditing Standards and IIA Standards, a team of four (4) is generally required. Team members normally arrive for the site visit on Sunday and leave on Friday.

4. Can I Be Reviewed Without Issuing a Report?

No, ALGA does not provide teams to conduct compliance pre-assessments. This avoids any potential appearance of conflict of interest and helps conserve ALGA volunteer resources. ALGA issues a report after every peer review in accordance with its standard agreement. To identify potential gaps in your quality control system and determine your readiness for a peer review, complete the Description of Quality Control System form.

5. How Do I Get Started?

This site provides all the resources you will need to understand the peer review process and to prepare for your review. The peer review guide explains the entire process and we encourage you to review the guide as a first step.

Once you are familiar with the program, you should complete the Peer Review Request form available on this website. The Peer Review Coordinator assigned to your State will contact you and begin planning your peer review. Your Coordinator can answer any questions you might have about the process. You should contact your Coordinator six (6) months in advance of the date when you would like your review.

6. How Do I Become a Reviewer?

First, make sure your Director supports your participation on ALGA peer reviews. There is a significant time commitment required to review a department’s policies and procedures prior to the site visit. In addition, the site visit usually lasts five business days.
Read the peer review guide so that you understand the process. You must be knowledgeable about the standards being reviewed, and you should have significant experience in applying the standards. If feasible, attend the ALGA peer review workshop or watch the recorded training session online. The workshop includes instruction and group exercises to develop your understanding of what to expect on a peer review. Complete the Peer Review Team Member Interest Form so that the Coordinators are aware of your interests and credentials.

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Professional Issues Committee

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1. What does the Professional Issue Committee (PIC) do?

The Professional Issues Committee’s (PIC) primary work is to monitor organizations that publish audit standards. We analyze any changes to those standards and develop comment letters to voice ALGA’s views on any of the changes.

2. What standard-setting bodies does PIC monitor?

The main bodies we monitor are the Governmental Accountability Office, the Institute of Internal Auditors, the Institute of Certified Public Accountants, ISACA, the Committee of Sponsoring Organizations of the Treadway Commission, the Government Finance Officers Association, and the International Organisation of Supreme Audit Institutions.

3. How are PIC’s comment letters developed?

Normally, two or more PIC members volunteer to review the exposure draft and develop a response. That draft is sent to the other PIC members for review and input. PIC also asks for feedback from the ALGA Board if it is on a controversial topic. The PIC Chair formats the final response, taking into account all the input received, and sends it to the organization issuing the exposure draft.

4. How can I find PIC’s comment letters?

They are available on the PIC pages of the ALGA website under Audit Excellence, Professional Issues.

5. Can I give input on an exposure draft, even if I’m not on PIC?

Any ALGA member is welcome to provide feedback on an exposure draft PIC is reviewing. We will consider that input along with the committee’s in developing the comment letter. To submit any input, please contact the PIC Chair. (Kristine.Adams-Wannberg@portlandoregon.gov)

6. Can I get a copy of the comment letter when it is sent out?

Yes. All comment letters will be put up on the ALGA website for members to access.

7. How do I know if any exposure drafts are coming up for comment?

Notice of new drafts PIC determines it will comment on will be put on the website.