NEIAF Charter

NEIAF Charter

The New England Intergovernmental Audit Forum is a consortium of governmental audit executives.

MISSION STATEMENT

Our mission is to promote communication, coordination, and cooperation in intergovernmental auditing in the New England area. The Forum will consider audit matters of mutual interest advanced by any governmental unit. To this end, the Forum will bring persons together who are engaged in governmental auditing to discuss areas of mutual interest and to arrive at acceptable conclusions.  The proceedings of the Forum will not be binding on any governmental entity represented in the Forum.

OBJECTIVES

1.  To provide a forum where governmental audit executives can exchange views and discuss matters of common interest.

2.  To promote the acceptance, uniform interpretation, and implementation of the Government Auditing Standards.

3.  To help in updating the Government Auditing Standards through mutual consideration of suggested changes and subsequent submission of such changes to the Advisory Council.

4.  To encourage coordination of audits, standardization of audit requirements (to the maximum extent practicable), and a mutual reliance on audits performed by others in consonance with the Government Auditing Standards.

5.  To contribute to the professional development of government audit executives.

6.  To promote the highest standards of professional ethics.
ACTIVITIES
To further its objectives, the Forum shall:

1.  Hold general meetings, establish standing committees and ad hoc committees, and sponsor or conduct technical group sessions.

2.  Prepare position papers or take such other action as may be appropriate to its proceedings, including–but not limited to–such matters as:
a.  maintenance and interpretation of the government auditing standards;
b.  standardization of audit requirements and coordination of audit efforts, including guides to facilitate maximum reliance on and use of audit work performed by others; and
c.  specific intergovernmental audit issues that are of concern to the group.

3.  Provide a means of communication between this Forum, the National Intergovernmental Audit Forum, and the other regional audit forums, as well as professional organizations, public interest groups, and others which may become directly involved in matters addressed by this Forum.

4.  Encourage other groups which may contribute significantly to the advancement of Forum goals to participate in Forum activities.

5.  Amend the Charter as the need arises.

6.  Vote in accordance with the Charter section on voting (see below).

ADMINISTRATION

For official business, the Forum year will be defined as the period from July 1 through June 30 of the following year.

Financial Responsibilities

The Executive Committee shall have the authority to prescribe such procedures deemed appropriate to assure adequate control of the Forum’s financial management.

Dissolution

In case of dissolution of the Forum and liquidation of its affairs, any money or other assets remaining after the payment of all obligations shall be distributed to another nonprofit audit organization designated by the Executive Committee.

Audits

A financial audit of Forum financial records shall occur once every 2 years, to coincide with the conclusion of the Executive Committee’s term, or at a call from a majority of the Executive Committee.
MEMBERSHIP

Each governmental organization, which is officially responsible for conduct of audits and/or review of governmental organizations programs, activities, and/or functions in the area embraced by this Forum shall be qualified for membership in this Forum.  That organization shall be represented by its executive.  Whenever a change in official responsibility occurs, the newly appointed official will be requested to assume the outgoing executive’s membership in the Forum.

Each member will designate an alternate to attend the meeting when the regular member is unable to attend.  The alternate shall be fully empowered to act on behalf of and instead of his principal in all Forum affairs.

The Executive Committee will review applications for membership.  If membership requirements are satisfied, the Executive Committee will refer the application to the forum membership for vote.

One individual may be appointed by each of the Society of CPAs of each New England State to serve as an Associate member to the Forum.  The Forum also encourages participation by Observers interested in the conduct of governmental audits.  Associates and observers actively participate in Forum activities, including meetings, discussions, and ad hoc committees and receive all Forum mailings.

COMMITTEES

The Forum will carry out its responsibilities through a number of standing committees and be supplemented by ad hoc committees established for special purposes as the forum deems appropriate.  The standing committees will be the

Executive Committee
Committee of Federal Auditors
Committee of State Auditors
Committee of Local/State Departmental Auditors
Committee on Auditor Training and Professional Development
Committee on Quality Review

Members of standing committees shall choose their chairperson from among their membership

Representatives from member organizations may serve on standing or ad hoc committees.  Both types of committees will be established by the Executive Committee, with the approval of the Forum.  Committee members may be appointed and/or selected on a voluntary basis by the forum chairperson with the approval of the forum membership.  The chairperson for ad hoc committees will be appointed by the Forum chairperson.  A majority of the membership of each committee shall constitute a quorum for the transaction of committee business.  Ad hoc committees will serve a tenure specified by the Executive Committee or will dissolve upon the completion of their business.

The Executive Committee shall consist of ten members:

– the chairperson, who will also chair the Executive Committee;
-the vice-chairperson;
– the immediate past chairperson of the committee;
-two members selected by the Forum’s federal representatives:
-Federal Representative
– Federal At-Large Representative;
-two members selected by the Forum’s state representatives:
-State Representative

Will be the official representative of the New England Intergovernmental Audit Forum at National Audit Forum meetings.

-State At-Large Representative
-two members selected by the local/state departmental representatives:
-Local Representative

Will be the official representative of the New England Intergovernmental Audit Forum at National Audit Forum meetings
-Local At-Large Representative
-one members selected at large from any member organization.

The term of office for Executive Committee members shall be two years.  Only Forum members or their designated alternates may serve on the Executive Committee.

The Executive Committee shall be responsible for developing meeting agendas.  In emergency situations, the Executive Committee shall address the emergent issue.  The Committee shall annually evaluate the performance of the Executive Director.

VOTING

All Member organizations shall have a right to vote on Forum matters.  The official representative of a member organization or that person’s alternate or designee may cast a single vote for that member organization.  One-half of the total number of Member organizations voting on a matter shall satisfy the transaction of official business at scheduled meetings.  A majority vote is required for passage for all Forum matters.  Notice of Forum matters which will require a vote at an upcoming meeting will be announced in the Executive Committee’s meeting agenda.  Before any vote is taken, all Forum members, observers, or their respective alternates or designees may participate in the discussion of a matter at hand.

MEMBERSHIP

The admission of new members will be based on a vote of member organizations in attendance.

OFFICERS/EXECUTIVE COMMITTEE

The Executive Committee members whose terms will expire will nominate the new officers, a chairperson and a vice-chairperson.  If the Chairperson is a Federal representative, the Vice-Chairperson shall be a nonfederal representative and vice versa.  The current Chairperson shall not be from the same member group as the previous Chairperson to the maximum extent practicable.  The Chairperson shall be the principal executive of the Forum who shall preside over all meetings and be primarily responsible for promoting and managing achievements of Forum objectives.  In the absence of the Chairperson, the Vice-Chairperson shall perform the duties of the Chairperson. The nomination of Executive Committee members for each representative group (federal, state, local/state department, federal at-large, and nonfederal at-large) shall be made through the caucus of voting member organizations present for each representative group.  The officer and executive committee selections will be presented and approved by a vote of member organizations in attendance.

 

The permanent position of Executive Director is hereby created and shall be a nonvoting ex officio member of all committees.  The Executive Director shall perform administrative and management duties in support of Forum activities.  He/she shall notify appropriate officials at all levels of government and other professional groups, of the formation and purposes of the Forum and maintain liaison with such groups.

OFFICIAL POSITIONS

For purposes of issuing official position statements, a majority vote is required of member organizations in attendance and those casting proxy/mail ballots.  In those instances when all federal government members or all state government members or all local/state department government members vote against any matter, that matter shall not be approved.

CHARTER AMENDMENT

For purposes of amending this charter, a majority vote is required of member organizations in attendance and those who cast proxy/mail ballots.

OTHER MATTERS

The Executive Committee shall determine the voting process to be applied for other matters not included above.

MEETINGS

Forum meetings shall be scheduled to take place two times a year, and will be held at a time and place designated by the Forum chairperson.  To the extent practicable, responsibility for arranging a suitable meeting place for the Forum shall alternate among the government representatives.  Extraordinary meetings of the Forum or a committee of the Forum may be called at the discretion of the chairperson of the respective group.  Such meetings will be called to consider important matters affecting a significant segment of Forum members when time is of the essence and satisfactory action cannot be attained otherwise.

RELATIONSHIP WITH NATIONAL INTERGOVERNMENTAL AUDIT FORUM

 National Intergovernmental Audit Forum has been created for the purpose of bringing together federal, state and local audit executives to discuss intergovernmental audit problems.  The New England Intergovernmental Audit Forum will provide the National Forum with (1) a summary of its accomplishments and current work and plans, and (2) issues, along with any recommended course of action, that it believes merits consideration on a national scale.

Forum members shall continue to be responsive to their departmental audit directors; they do not, by membership in this Forum, relinquish this responsibility.  As a group, however, this Forum will consider National Forum recommendations.

COVENANT

We the undersigned, on behalf of our respective audit organization, hereby agree to support the functions of the Forum and to participate in its activities as herein stated; providing that nothing in this Charter shall be construed as subjecting any department, establishment, or other instrumentality of the Federal or State governments or the heads thereof, or any functions vested by law in or any other such agency, head or Forum member or as abrogating, modifying or restricting any such function in any manner.