NEW YORK/NEW JERSEY
INTERGOVERNMENTAL
AUDIT FORUM

CHARTER
Amended April 18, 1996

CONTENTS

ARTICLE I - NAME AND OBJECTIVES

Section 1. Name and Purpose

In recognition of the mutual concern and common interests to achieve better coordination and to expand the usefulness of
Federal, State and Local government audit functions there is hereby created the New York/New Jersey Intergovernmental
Audit Forum. This Forum shall include the government audit organizations in the states of New York, New Jersey and the
Commonwealth of Puerto Rico and the territory of the Virgin Islands. The Forum will have no decision-making authority to
bind Federal, State and Local government organizations represented; however, all members actively support a policy of
coordination and cooperation.



Section 2. Objectives

The objectives of the Forum are:

a.     To bring together Federal, State, Local and other government audit executives whose primary duties involve
        auditing of government entities in order to improve coordination and cooperation.

b.     To encourage and provide opportunities for the free interchange of information and ideas regarding the full
        range of professional and administrative activities undertaken by government audit officials.

c.     To contribute to the improvement of education and training available to government auditors.

d.     To improve the quality of auditing in government.

e.     To encourage improved efficiency and usefulness of audits at all levels of government, and in so doing, avoid
        duplication and overlap.

f.     To promote the highest standards of professional ethics.

ARTICLE II - FORUM ORGANIZATION

Section 1. Officers and National Forum Representatives

The Forum officers shall be the Chairperson and Vice-Chairperson.

a.     Elections shall be held at the first regularly scheduled meeting after October 1 in even numbered
        years. Officers shall continue in office until their successors are elected.

b.     The Chairperson shall be the prior period's Vice-Chairperson and shall serve one full term of office
        (two years) in addition to any period which he/she filled to complete the term of the prior Chairperson.

c.     The Vice-Chairperson shall be elected for a two year term.

d.     State and Local representatives and their alternates to the National Forum shall be selected to
        serve two year terms by a vote of the Executive Committee. The Forum Chairperson will serve on the
        regional chairs committee of the National Intergovernmental Audit Forum.


Section 2: Executive Committee

a.     The Executive Committee shall be the governing body of the Forum and shall be comprised of a
        maximum of 12 voting members (at least 3 each from Federal, State and Local audit organizations) and
        1 associate member, including the following:

        -      The Chairperson
        -      The Vice-Chairperson
        -      Other full members and 1 associate member selected by the Chairperson
        -      The National Forum Representatives
        -      A representative of the General Accounting Office (ex-officio)
        -      The Executive Director (ex-officio)

b.     Meetings of the Executive Committee shall be held at the call of Chairperson or any three (3)
        members of the Committee. A quorum shall be a simple majority of voting Committee members
        present.

c.     The Chairperson shall preside at all meetings. In the Chairperson's absence, the officer to preside
        shall be the Vice-Chairperson.

d.     The Executive Committee shall:

        1.     Promulgate the policies and programs of the Forum, when necessary,

        2.     Review all actions of the Forum's Committees and Task Forces,

        3.     Perform such other business as may be deemed appropriate.



Section 3: Other Committees, Subcommittees and Task Forces

a.     The Chairperson, with the approval of the Executive Committee may establish Committees and
        Task Forces to assist in carrying out the programs and operations of the Forum.

b.     All members of a Committee or Task Force shall be Forum members. The Chairperson shall
        determine the number of persons to be assigned to each Committee and Task Force and designate the
        Chairperson.

c.     The Nominating Committee shall consist of the Vice-Chairperson, a Past Chairperson (when
        available) appointed by the Chairperson, and one full Forum member selected by the Executive
        Committee. If a Past Chairperson is unavailable, a second full member may be appointed by the
        current Chairperson. The Chairperson shall appoint the Chairperson of the Committee from among its
        members.



Section 4: Executive Director

The Forum shall include a permanent position of Executive Director, who is selected by the Executive Committee.
The Executive Director shall be an ex-officio member of all committees and shall be responsible to the
Chairperson for managing Forum activities, which includes both administrative and financial matters. The
Executive Director may be assisted by such other directors as established by the Chairperson with the approval of
the Executive Committee.

ARTICLE III - MEMBERSHIP

Section 1: Classes of Membership

a.     Full Membership - Members shall be government audit executives, in Federal, State or Local
        government, appointed or elected, having as their primary function the oversight of audit activities for
        the government entity. Full members may designate an alternate audit executive to represent them
        when they are unable to attend a meeting; however, each full member is limited to a single vote.

b.     Associate Member - Any interested person not eligible for full memberhsip may be accepted by the
        Executive Committee as an associate member.


Section 2: Becoming a Member

a.     Full Membership - Any government audit executive desiring to become a full member of the Forum
        should apply to the Membership Chairperson or the Executive Director. Such requests will be
        reviewed and decided upon by the Executive Committee and a Committee recommendation will be
        submitted for a decision at a regular meeting of the membership.

b.     Associate Member - Any interested person should apply to the Membership Chairperson or the
        Executive Director. Such requests will be reviewed and decided upon by the Executive Committee.

ARTICLE IV - VOTING

Section 1: Voting Rights

Each full member should have one vote. Associate members shall not have voting privileges.


Section 2: Voting Actions

Amendements to this Charter and Bylaws shall require a two-thirds vote of full   members present at a regularly scheduled meeting.   All  other matters requiring a vote, including acceptance of new full members, shall be decided by a majority of those
full members present.

ARTICLE V - MEETINGS

Section 1: Meetings of Members

a.     Regular meetings of the full membership to advance the purposes and objectives of the Forum shall be held on
        such date and at such time and place as may be designated by the Chairperson with the approval of the Executive
        Committee.

b.     The Chairperson may call a special meeting of the Forum whenever it may be desirable or necessary to do so.

c.     The agenda for Forum meetings shall be developed by the Programs and Training Committee and
        approved by the Executive Committee which will give consideration to suggestions and
        recommendations for agenda items submitted by Forum members.

d.     Notice shall be sent to each member of the Forum at least 30 days before the date of each regularly
        scheduled meeting.

e.     Attendance at all regularly scheduled meetings shall be open to all interested parties based upon
        payment of appropriate registration fees, if any.

f.     The Executive Director will be responsible for recording and disseminating minutes approved by the
        Chairperson of all meetings and will assist the Chairperson in making arrangements for meetings and
        all other administrative matters relating to the activity of the Forum.


Section 2: Rules of Procedure

In transacting official business, the rules of the parliamentary procedures contained in the most recent revision of
"Robert's Rules of Order" shall govern all meetings of the Forum.

ARTICLE VI - NOMINATION, ELECTION AND FILLING

OF VACANCIES FOR OFFICERS

Section 1: Nominations

The Nominating Committee shall select from the full members at least one candidate for the Office of
Vice-Chairperson no later than thirty (30) days before the meeting at which a new Vice Chairperson is to be
elected. Nominations will be accepted from the floor during the meeting after the presentation of the Nominating
Committee's report.


Section 2: Voting

When there is a contest for an elective office, voting shall be by a mail ballot of the voting members within 60 days
of the nomination.


Section 3: Filling Vacancies

In the event of a vacancy occuring in the office of Chairperson, the Vice-Chairperson will succeed. In the event of
a vacancy in the office of the Vice-Chairperson, the office will remain vacant until a special or regular election is
held. Any special election will be prescribed by the Executive Committee and will involve all voting members.

ARTICLE VII - FINANCIAL ADMINISTRATION

Section 1: Financial Responsiblities

The Executive Committee shall have the authority to prescribe such procedures as it deems appropriate to assure
adequate control of the Forum's financial management.


Section 2: 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 3: Audits

A financial audit of Forum financial statements shall occur once every two years, or at a call from a majority of the
Executive Committee.

ARTICLE VIII -AMENDMENTS TO CONSTITUTION AND BYLAWS

Section 1: Origination of Amendments

Proposed changes in the Charter and Bylaws shall be initiated by proposal in writing to the Executive Committee.


Section 2: Processing Procedure

Proposals shall be submitted to the Executive Committee. After review and coordination with the initiator, the
original proposals along with the Executive Committee analysis shall be submitted to the Forum membership for
vote at the next regular meeting.