Assistance & Publications
ALGA can provide assistance to help city leaders strengthen a performance audit function. We can provide guidance for supporting your organization’s independent performance auditor, or assistance with establishing an audit committee with oversight over the public accounting firm charged with conducting your organization’s annual financial statement and grant audits.
- Funding the Audit Function: Money Well Spent, explains the many ways that an audit function provides value and returns on the investment made to support it.
- Audit Committee Guidance, describes the characteristics and benefits of effective audit committees.
- Benefits of Audit Committees and Audit Committee Charters for Government Entities, published by American Institute of Certified Public Accountants (AICPA).
- Model Legislation, model legislation ALGA developed to assist local governments with a framework for either an appointed or an elected auditor. Use this to:
- Update / enhance existing audit statutes or ordinances; or
- Create a new audit function in a local government.
- Auditor Independence - This brochure, developed by the ALGA Advocacy Committee, discusses the importance of having an independent audit function.
- Guidance for Complying with Government Auditing Standards Related to Nonaudit Services, provides step-by-step guidance for ensuring compliance with 2011 GAGAS restrictions on nonaudit services.
- Government Auditing Standards, published by the United States Government Accountability Office for performance and financial auditing. Click this link to access the most current version of GAO "Yellow Book" auditing 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, published by 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.
Contact our Advocacy Committee.