The Mid-America Intergovernmental Audit Forum (MAMIAF) serves Iowa, Kansas, Missouri, and Nebraska. The primary purpose of the Forum is to promote communication, coordination, and cooperation among the federal, state, and local audit agencies throughout our region to foster effectiveness and efficiency of governmental operations.
MAMIAF Executive Committee
City of Kansas City, Missouri
Deputy Assistant Inspector General for Audit
Office of Inspector General
U.S. Department of Housing and Urban Development
City of Kansas City, Missouri
State Society of CPAs
PAUL H. KOEHLER
Certified Public Accountant
Nebraska Society of CPAs
Chicago Office Manager
U.S. Government Accountability Office (GAO)
LUIS ESCALANTE, JR.
Intergovernmental Audit Forums
U.S. Government Accountability Office
MAMIAF Representatives to the National Intergovernmental Audit Forum
City of Kansas City, Missouri
Revised and enacted March 2013
ARTICLE I- NAME AND FUNCTIONS
Section 1: Name and Purpose
a. In the interest of achieving better communication and coordination in the governmental audit community, and expanding the usefulness of federal, state, and local audits, the Mid-America Intergovernmental Audit Forum is hereby created. The Forum shall include audit organizations in the states of Iowa, Kansas, Missouri, and Nebraska.
b. The Forum will consider audit problems applicable to any governmental unit. The Forum will serve as a means of bringing together people who can work toward solutions by discussing problems. It is expected that the conclusions of the Forum will be of benefit to federal agencies, states, local governments, and others as appropriate. The Forum will have no authority to bind the federal agencies, states, local governments, or others represented; however, all members will actively support a policy of cooperation and coordination.
Section 2: Functions
The Forum shall be constituted as a body within which the participating agencies will, collectively or through committees:
a. Develop strategies, mechanisms, and administrative procedures to
1) facilitate day-to-day interagency and intergovernmental cooperation and exchange of information on matters relating to audits,
2) identify, select, and solve problems or accomplish projects, which are of mutual benefit to audit organizations at all levels of government,
3) review and evaluate periodically the progress being made in the development of projects, and 4) allocate resources to fill the voids and minimize overlaps and duplication in audit coverage.
b. Facilitate the discussion and resolution of interagency conflicts relating to audits. C. Promote the acceptance, uniform interpretation, and implementation of all professionally accepted audit standards including government auditing standards.
d. Invite other groups, such as local government associations and professional societies, to contribute on topics of interest to the Forum.
e. Periodically communicate its activities to the National Intergovernmental Audit Forum and refer problems that it believes should be discussed at the national level.
ARTICLE II – MEMBERSHIP
Section 1: Membership
a. The head of each federal, state, and local organization whose principal role is the conduct of audits of governmental organizations, programs, activities or functions, regardless of level or branch of government, shall be eligible for membership. Additional members may be admitted by majority vote of existing members.
b. One member from each State Society of Certified Public Accountants (CPAs) will be eligible for membership. The intent of these memberships is to provide a liaison between the Forum and the State Society represented. These memberships, to be nominated by each State Society, will be subject to approval by the Forum. For voting purposes, the four members representing the CPAs will be considered as local government members.
Section 2: Alternates
Each member will designate an alternate who shall serve whenever the regular member is unable to attend any meeting of the Forum. The alternate shall be fully empowered to act on behalf of and instead of the principal in all Forum affairs.
ARTICLE III – FORUM ORGANIZATION
Section 1: Members of the Forum’s Executive Committee
a. The Executive Committee shall be the governing body of the Forum. The Executive Committee shall:
1. Promulgate the policies and programs of the Forum.
2. Review actions of the Forum’s committees.
3. Perform such other business as may be deemed necessary.
b. The Executive Committee shall consist of eight members: two members selected by the state government representatives; two members selected by the federal program agency representatives; two members selected by the local government representatives; one member selected by the state society of CPA representatives; and a Director (or designee) of the U.S. Government Accountability Office (GAO). c. Elections for the Executive Committee shall be held in October of odd-number years. Executive Committee members shall serve a two-year term beginning in January of even-number years.
d. Meetings of the Executive Committee shall be held at the call of the Chair or when petitioned by a majority of the Executive Committee members. A quorum shall be a majority of the total members of the committee.
Section 2: Officers and National Forum Representatives
a. The Forum shall have a Chair and a Vice-Chair. The Chair shall be the principal executive officer of the Forum, and shall preside over all meetings. The Vice-Chair shall perform the duties of the Chair in the absence of the Chair. b. The Chair of the Forum shall be selected in October of odd-numbered years for a two-year term by a majority of the Forum’s executive committee members. c. The Vice-Chair shall be selected in October of odd-numbered years for a two-year term by a majority of the Forum’s executive committee members. d. The Forum shall have three representatives to the National Forum: the Forum Chair; a state members’ delegate selected for a two-year term in October of odd-numbered years by the other state representatives from among their number; and a local members’ delegate selected for a two-year term in October of odd-numbered years by the other local representatives from among their number. The state members’ delegate and local members’ delegate to the National Forum may be members other than those selected to serve on the Executive Committee. e. Terms specified in (b), (c) and (d) of this section shall begin in January of even-numbered years.
Section 3: Executive Director
a. The Executive Director will be an ex-officio, nonvoting, member of the Forum and all committees, and shall perform administrative and management duties in support of Forum activities.
b. The Executive Director position will be filled from the staff of GAO, and appointment shall be made by the Managing Director of GAO’s Strategic Planning and External Liaison (SPEL) Team.
Section 4: Other Committees
a. Other committees shall be created and disbanded by majority vote of the Executive Committee. The Executive Committee will designate the committee chair and the committee members, however, members can nominate their alternates or senior staff to serve in their place as voting members of the committee in their absence.
b. All committees will serve a tenure specified by the Executive Committee. Committee tenure may be extended by a majority vote of the Executive Committee.
C. In the absence of the committee chair, the committee members shall designate a temporary chair.
ARTICLE IV – MEETINGS
Section 1: Regular Meetings
a. Regular Forum meetings may be held two times a year at such time and place as specified by the Executive Committee.
b. The agenda for regular Forum meetings shall be developed by the executive director with input from the Executive Committee and suggestions and recommendations from the Forum membership.
C. Notice of regular meetings shall be sent to each Forum member at least 60 days before the date of such meetings.
Section 2: Special Meetings
a. Special meetings may be called by the Executive Committee.
b. Notice of such special meetings shall be provided to each Forum member as soon as possible.
Section 3: Committee Meetings
a. Executive Committee meetings shall be held at the call of the Chair. Executive Committee meetings shall also be held when petitioned by a majority of the committee members.
b. Other committee meetings shall be held at the call of the committee Chair or when petitioned by a majority of the committee members.
ARTICLE V – VOTING
Section 1: Voting Rights
a. All members or designated alternates shall have the right to vote on Forum matters when in attendance at duly called meetings.
b. Matters voted on by the membership shall be approved by a plurality (i.e., most votes) of those voting; except that in each instance when a majority of federal government members or a majority of state government members or a majority of local government members vote against any matter, that matter shall not be approved.
Section 2: Voting Actions
a. A majority of the total membership shall constitute a quorum for the transaction of official business.
b. For purposes of amending this charter, a majority vote of each member group present specified in Section 1, b., Article V, is required.
C. Changes in the Charter will be proposed to the membership, in writing, 30 days in advance of the meeting at which time such changes are to be discussed and voted upon.
ARTICLE VI – RELATIONSHIP WITH THE NATIONAL INTERGOVERNMENTAL AUDIT FORUM
A National Intergovernmental Audit Forum has been created for the purpose of bringing together federal, state and local auditors at the directorate level to discuss and resolve intergovernmental audit problems. The Mid-America Intergovernmental Audit Forum has no direct relationship with the National Forum; however, it may with reference to the National Forum: (1) communicate its accomplishments, current work and plans; (2) recommend courses of action as a result of its activity; and (3) refer problems that it believes should be discussed on a national scale.
Regional Forum members shall continue to be responsive to their departmental audit directors and do not by membership on the Regional Forum relinquish this responsibility. The Regional Forum as a group, however, may receive and consider recommendations of the National Forum.
ARTICLE VII – ADMINISTRATION
Section 1: Official Year
In transacting official business the Forum year will be the calendar year.
Section 2: Financial Responsibilities
The Executive Committee shall have the authority to prescribe such procedures as it seems appropriate to assure adequate control of the Forum’s financial management.
Section 3: 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.
Section 4: Audits
An audit of the Forum’s finances shall occur at the request from a majority of the Executive Committee members.
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The MAMIAF no longer publishes its “Selecting An External Auditor” Guide. The MAMIAF’s Executive Committee recommends that you obtain auditee guidance from the AICPA.