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. 

• Guidance for Complying with Government Auditing Standards Related to Nonaudit Services - Published by ALGA, this document provides step-by-step guidance for ensuring compliance with 2011 GAGAS restrictions on nonaudit services.

• 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.

• Audit Committee Guidance -This resource describes the characteristics and benefits of effective audit committees. 

• Benefits of Audit Committees and Audit Committee Charters for Government Entities - This resource, published by American Institute of Certified Public Accountants (AICPA), provides additional guidance regarding audit committees. 

• Funding the Audit Function: Money Well Spent - This resource encourages governments to adequately fund audit services and describes the value in doing so. 

• 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.

• International Organization of Supreme Audit Institutions (INTOSAI) Standards on performance auditing (ISSAI 3000) -ISSAI 3000 provides a clear and well-organized primer on performance auditing. Click this link to access the executive summary for ISSAI 3000 and a list of links to individual sections within ISSAI 3000.

• International Professional Practices Framework - The Institute of Internal Auditors provides standards for practitioners of Internal Auditing. Click this link to access the most current version of the IIA's IPPF.

• Why Your Organization Should Have an Independent Performance Audit Function - This "pocket" resource is intended for elected officials and good government advocacy groups. It briefly lists the reasons performance audit functions strengthen public governance.

• Performance Measures for Audit Organizations - This resource provides examples of performance measures that can be used to help evaluate an audit office.

• 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

Presentations

• 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: 

• Charter Review Committee
• Tacoma City Mayor
• Erie County Legislature
• Palm Beach Post Editor
• Wisconsin Legislature
• Lawrence, KS Mayor and Commissioners
• Metrolink (transportation authority) CA 

Contact our Advocacy Committee or ALGA staff.