The Midwestern Intergovernmental Audit Forum (MIAF) serves Illinois, Indiana, Michigan, Minnesota, Ohio, and Wisconsin. The MIAF meets annually in one of these six states on a flexible rotation plan. Meetings are generally hosted by a state audit organization or Federal Inspectors General. The main objective of these forum meetings is to exchange information and ideas about auditing and related financial management topics among members, their representatives, and other interested professionals from public accounting, consulting, and financial organizations, and from academia.
MIAF Executive Committee
Local Representatives (2)
ROBERT R. HINKLE
Chief Deputy Auditor
Office of the Auditor of State
State of Ohio
Chicago Office Manager
U.S. Government Accountability Office
Director of Audit Operations
Chicago Field Office
Office of Inspector General
Federal Housing Finance Agency
LUIS ESCALANTE, JR.
U.S. Government Accountability Office
MIAF REPRESENTATIVES TO THE NATIONAL
INTERGOVERNMENTAL AUDIT FORUM
Chicago Office Manager
U.S. Government Accountability Office
Article I – Introduction, Name, and Area
To achieve better communication and coordination within the governmental audit community, and to expand the usefulness of federal, state, and local audits, the Midwestern Intergovernmental Audit Forum (Forum) is hereby created. Audit organizations in the states of Illinois, Indiana, Michigan, Minnesota, Ohio, and Wisconsin shall be eligible for membership in the Forum.
Article II – Purpose and Functions
Section 1: Purpose
The Forum will meet to consider audit issues of mutual interest advanced by any governmental unit. To this end, the Forum will bring individuals together to discuss areas of mutual interest and arrive at acceptable conclusions. It is expected that the proceedings of the Forum will be of benefit to federal, state, and local governments, as well as other professional organizations and public interest groups. The proceedings of the Forum will not be binding on any government organization 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, collectively or through committees, will:
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 characterized by a high degree of interagency and intergovernmental involvement, the advancement of which will be of mutual benefit to audit organizations at all levels of government,
3) review and evaluate periodically the progress made in the development of projects, and
4) promote the efficient coordination of resources to fill the voids and minimize overlaps and duplication in audit coverage.
b. Promote the development, acceptance, uniform interpretation, and implementation of Government Auditing Standards, issued by the Comptroller General of the United States, and all other applicable professionally accepted auditing standards.
c. Survey members to solicit feedback on how to improve operations to better fulfill the Forum’s purpose and to obtain ideas and suggestions for Forum projects or initiatives to be undertaken.
d. Facilitate the discussion and resolution of interagency conflicts relating to audits.
e. Invite other groups, such as local government associations and state professional societies, to contribute on topics of interest to the Forum.
f. Periodically communicate the status of its activities to the National Intergovernmental Audit Forum and refer problems that it believes should be discussed and resolved at the national level.
g. Provide, to the extent possible, training opportunities for members and their staffs in accordance with continuing professional education requirements for government auditors.
Article Ill – Membership
Section 1: Membership
a. The head (e.g., director, county auditor, auditor general, regional inspector general for audit) of each federal, state, and local government organization whose principal role is the performance of audits of governmental organizations, programs, activities and functions, regardless of level or branch of government, is eligible for membership in the Forum.
b. Representatives of public accounting firms, state professional societies, and other nongovernmental organizations having an interest in governmental auditing are eligible to become non-voting associate members of the Forum. Requests for associate membership must be approved by the Executive Committee.
c. The Executive Committee shall have final authority on all matters regarding Forum membership.
Section 2: Alternates
Each permanent voting member may designate an alternate who shall serve whenever the regular member is unable to attend any meeting of the Forum. The designated alternate shall be fully empowered to act on behalf and instead of the principal in all Forum business.
Article IV – Organization and Administration
Section 1: Officers
a. The Chairperson of the Forum shall be elected by the members no later than the last regular meeting of each even-numbered year for a two-year term. The Chairperson shall be the principal executive officer of the Forum and shall preside over all meetings. To the extent possible, the Chairperson should have previously served as a member of the Executive Committee.
b. A Vice-Chairperson, from a different member group (federal, state, or local) than the Chairperson, shall be elected by the members no later than the last regular meeting of each even-numbered year for a two-year term. In the absence of the Chairperson, the Vice-Chairperson shall perform the duties of the Chairperson. To the extent possible, the Vice-Chairperson should have previously served as a member of the Executive Committee, and the Vice-Chairperson shall stand for election as Chairperson for the next succeeding two-year term.
Section 2: Executive Director
The Chairperson shall appoint an Executive Director, who shall serve as an ex-officio member of the Forum and all its committees. In recognition of the continual support provided to the Forum by the U.S. General Accounting Office (GAO), to the extent possible, the Executive Director should be a GAO employee. The Executive Director shall be responsible to the Chairperson for managing Forum activities, including both administrative and financial matters.
Section 3: Executive Committee
a. The Forum will carry out its various functions through an Executive Committee, which shall be responsible for ensuring that all Forum activities are conducted in accordance with the Charter provisions.
b. The objectives of the Executive Committee shall be to:
1. Assist the Chairperson in guiding and conducting Forum activities, including arrangements for meetings, preparation of the agenda, dissemination of information, and formulation of operating procedures.
2. Assist in identifying other groups that may contribute significantly to the advancement of Forum purposes and develop mechanisms to afford appropriate participation of such groups.
3. Coordinate efforts to promote development of and adherence to Government Auditing Standards, issued by the Comptroller General of the United States, and all other applicable professionally accepted auditing standards.
4. Notify appropriate officials at all levels of government, public accounting firms, state professional societies, and other nongovernment organizations of the purpose and functions of the Forum and maintain liaison with such groups.
c. The Executive Committee shall consist of eight members: the Forum Chairperson, who will also chair the Executive Committee; the Forum Vice-Chairperson; two members from the federal program agency representatives; two members from the state government representatives; and two members from the local government representatives.
d. Except for the Chairperson and the Vice-Chairperson, Executive Committee members shall be elected no later than the last regular meeting of each odd-numbered year for a two-year term.
Section 4: Other Committees
a. Other standing and ad hoc committees shall be created and disbanded by majority vote of the Executive Committee. The Executive Committee shall appoint the committee chairperson and the committee members; however, members may select their designated alternates or senior staff to serve as voting members of the committee in their absence. In the absence of the chairperson, the committee members shall designate a temporary chairperson.
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.
Section 5: National Forum Representatives
The Chairperson shall be a member of the National Intergovernmental Audit Forum. In addition, representatives from the two other member groups (federal, state, or local) shall be elected no later than the last regular meeting of each even-numbered year for a two-year term. National Forum representatives shall report back to the Executive Committee, and to the Forum membership when appropriate, on National Forum activities.
Section 6: Administration
a. In transacting official business the Forum year will be the calendar year. All terms of office shall begin on the first day of the calendar year following the election.
b. There shall be no dues levied on Forum members. However, a registration fee for meetings or other functions may be established by the Executive Committee and used for meeting and operating expenses. The Executive Committee shall have the authority to prescribe such procedures as it deems appropriate to ensure adequate control of the Forum’s financial management.
c. In case of dissolution of the Forum and liquidation of its affairs, any money or other assets remaining after payment of all obligations shall be distributed to another nonprofit audit organization designated by the Executive Committee.
d. If the Forum Chairperson is unable to fulfill the term of office for any reason, the Vice-Chairperson shall assume that position for the unexpired period of the term. Vacancies in the positions of Vice-Chairperson or other Executive Committee member shall be filled from the respective member groups, for the unexpired period of the term, by a majority vote of the Executive Committee.
Article V – Meetings
Section 1: Regular Meetings
a. Regular Forum meetings shall be held a minimum of two times each year at such time and place as specified by the Executive Committee. However, during any year in which the biennial National Intergovernmental Audit Forum Conference is held, the Forum may choose to meet only once. To the extent practical, Forum meetings shall rotate among the states in the region and responsibility for arranging a suitable meeting place for the Forum shall rotate among the respective representatives.
b. The agenda for regular Forum meetings shall be developed by the Executive Committee and the host representative, with suggestions and recommendations from the Forum membership, and implemented by the Executive Director.
Section 2: Special Meetings
Special Forum meetings may be called by the Executive Committee to consider important matters affecting a significant segment of the members when time is of the essence and satisfactory action cannot be attained otherwise.
Section 3: Committee Meetings
a. Executive Committee meetings shall be held at the call of the Chairperson or when petitioned by a majority of the Executive Committee members.
b. Meetings of other Forum committees shall be held at the call of the respective chairperson or when petitioned by a majority of the committee members.
c. A quorum of any Forum committee shall be a majority of the total members of the committee.
Section 4: Rules of Procedure
In transacting official business, the rules of parliamentary procedures contained in the most recent revision of “Robert’s Rules of Order” shall govern all meetings of the Forum. A record of all regular, special, and committee meetings shall be kept. For any portion of a Forum meeting that qualifies for continuing professional education credit, the documentation required to substantiate that credit shall constitute a sufficient record.
Article VI – Voting
Section 1: Voting Rights
a. All members or designated alternates shall have the right to vote on Forum matters.
b. Matters voted on by the membership shall be approved by a plurality (i.e., most votes) of those voting; except that, in any instance when all federal program agency members, or all state government members, or all 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 of each member group specified in Section 1, b., Article VI, is required. Changes in the Charter will be proposed in writing to the membership at least thirty days in advance of voting.
c. Charter amendments, and other important matters affecting a significant segment of the membership as deemed by the Executive Committee, shall be voted on by mail ballot. When a mail ballot is used, affirmative votes will be recorded for all members whose completed ballot has not been received by the Forum within ten days following the ballot deadline.
Article VII – Relationship With National and Other Forums
The National lntergovernmental Audit Forum was created for the purpose of bringing together federal, state, and local auditors at the directorate level to discuss and resolve intergovernmental audit problems. As part of its indirect relationship with the National Forum, the Midwestern Intergovernmental Audit Forum should:
a. Provide a representative(s) to the National Forum.
b. Provide meeting agendas, minutes, and periodic summaries of its accomplishments.
c Recommend courses of action as a result of National Forum activity.
d. Refer issues that it believes should be discussed and resolved at the national level.
To the extent possible, the Forum should also maintain an informal relationship with each of the other regional Forums through periodic communication with their respective Executive Directors.
Article VIII – Covenant
We the under-signed, on behalf of our respective audit organizations, hereby agree to support the functions of the Forum and to participate in its activities as herein stated; provided that nothing in this Charter shall be construed as subjecting any department, establishment, or other instrumentality of the federal, state, or local governments or the heads thereof, or any functions vested by law in or assigned pursuant to law to any such agency or head, to the authority of any other such agency, head or Forum member or as abrogating, modifying or restricting any such function in any manner.
Signed on October 11, 1993 in Cincinnati, OH and amended by the Forum membership on (no amendments as of 1-1-97).
Amended January 2000
Amended October 2001