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Support for ALGA Members
Let Us Help You

Need assistance in demonstrating the value of audit, enhancing the effectiveness or the structural  independence of your office?  ALGA provides these publications to support you.  You can also get advice, a letter of support, or possibly a presentation to your decision makers, through our Advocacy Committee

When an ALGA member requests help, the Committee works together to meet your specific needs.

Publications (Click the links below to download the listed documents.)

  • Model Legislation - ALGA developed model legislation to assist local governments with a framework for an appointed or elected auditor. Local governments can use the model legislation to update or enhance existing audit statutes or ordinances or create a new audit function. 

  • The Role of Auditing in Public Sector Governance - Published by the IIA, this booklet is aimed at public officials and advocates of good governance. It describes the contributions that audit functions can make to government operations; and lists the nine key elements needed for a public sector audit function to be effective

  • Auditor Independence - This brochure, developed by the ALGA Advocacy Committee, discusses the importance of having an independent audit function. It is primarily intended for non-auditors (for example, elected officials and their staff, the public, media), who sometimes do not understand the importance of auditor independence. The Advocacy Committee encourages ALGA members to forward the brochure to those who need to understand this concept. For example, it could be provided to members of a governing body who are contemplating an action that could decrease the independence of their jurisdiction's audit function.

  • Guidance on Outsourcing - This resource describes some of the potential benefits and risks of outsourcing the audit function. 

  • Government Auditing Standards - The United States Government Accountability Office (GAO) sets standards for performance and financial auditing. Click this link to access the most current version of GAO Yellow Book Standards and associated guidance.

  • Performance Measure Tool -  Use this tool to calculate the performance measures that are appropriate for your audit function. This tool also provides the information your office needs for ALGA's Benchmarking Survey

  • City Audits - The Benefits and the Barriers: Establishing Independent Audit Committees and Supporting Independent Performance Auditing
  • Audit Committees and Auditor Independence – ALGA Presentation to the San Diego City Council.  San Diego voters subsequently adopted a ballot measure establishing a more independent performance audit structure (reporting to an audit committee) based on ALGA’s advice.
  • Presentation to Oakland Unified School District Board - The School district subsequently established an audit function.

Letters from ALGA to Your Decision Makers
If appropriate, ALGA leadership may compose and send a letter to decision makers in support of your audit function.  Here are a few examples of past letters of support: 

Contact our Advocacy Committee or ALGA staff.