Home MAMIAF MAIAF MIAF MPIAF NEIAF NYNJIAF NIAF PNIAF SEIAF SWIAF WIAF
Conference Calendars
 2007 - 2008
Calendar Archives
2004 - 2005 - 2006 		Conferences
Online Registration
Materials for Upcoming Conferences
Materials from Past Conferences		 Articles/Reports of Interest

Links to related sites.

PACIFIC NORTHWEST
INTERGOVERNMENTAL AUDIT FORUM

The PNIAF's area covers the states of Washington, Oregon, Idaho, and Alaska.   Its primary purpose is to improve communication, coordination, and cooperation within the federal, state, and local intergovernmental auditing community.  The Forum holds conferences twice a year to discuss emerging issues affecting auditors and financial managers; to identify, discuss, and where possible, resolve interagency and intergovernmental issues relating to audits; and to share ideas, information, and experiences on how to improve the usefulness and effectiveness of audits at all levels of government.  1999 marks the Silver Anniversary of the PNIAF.  All persons involved or interested in audits or evaluations of governmental activities are welcome to register for and attend PNIAF's semi-annual conferences, network with their peers from other audit organizations, and earn Continuing Professional Education (CPE) credits.

CHARTER

(As adopted October 15, 1974, and amended October 3, 1975, March 17, 1978, October 26, 1979, October 14, 1982, and November 8, 1990.)

Introduction
The Pacific Northwest Intergovernmental Audit Forum (PNIAF), a
consortium of audit executives from federal, state, and local governments, certified public accounting firms, and others interested in governmental audits, is hereby created. The PNIAF will represent the area embraced by the states of Alaska, Idaho, Oregon, and Washington.

Purpose

The primary purpose of the Forum is to improve communication, coordination, and cooperation in intergovernmental auditing of all members. The Forum will consider audit problems applicable to any governmental unit. The Forum will serve as a means of bringing together persons who can work toward solutions through discussions of the problems. It is expected that the activities of the Forum will be of benefit to federal agencies, states, local governments, and others. The Forum will have no authority to bind its participants; however, all participants will actively support the primary purpose.

Functions

 The Forum shall be constituted as a body within which the participants will, collectively or through committees:

-Develop mechanisms and administrative procedures to facilitate day-to-day audit cooperation between participants and exchange of information on matters relating to audits.

-Identify specific issues that are characterized by a high degree of interagency and intergovernmental involvement, the resolution of which will contribute significantly to the efficiency and usefulness of audits at all levels of government.

-Develop projects for resolution of the specific issues.

-Review and evaluate periodically the progress made on projects.

-Facilitate the discussion and resolution of interagency and intergovernmental issues relating to audits.

-Develop interagency and intergovernmental strategies for resource allocations to fill voids and minimize overlaps and duplications in audit coverage.

-Invite groups, such as government associations and professional societies, to contribute on topics of interest to the Forum.

-Promote the acceptance, use, and uniform interpretation of generally accepted auditing standards, including the Government Auditing Standards issued by the Comptroller General.

Membership

The Forum shall have two types of membership—Members and Associates.

Members

Members have full voting rights, are eligible for membership on the Executive Committee, and have a commitment to attend regular Forum meetings. Failure of either the Member or an alternate to attend at least one of three consecutive meetings will be reason for reclassification to Associate status.

The head of each government organization whose role includes the conduct of audits of governmental organizations, programs, activities, or functions, regardless of level or branch of government, shall be eligible for Member status. In addition, the Society of Certified Public Accountants of the States of Alaska, Idaho, Oregon, and Washington may each designate one Certified Public Accountant as a Member of the Forum. Member organizations are those represented by the signatures appearing in the Member covenant below.

Associates

Associates have all Forum priveleges, except for voting rights and eligibility for membership on the Executive Committee.

Associate status is available to the heads of any government audit organization that does not elect Member status, and to the heads of any area or branch offices of government audit organizations in the states of Alaska, Idaho, Oregon, or Washington.

A partner or government auditing practitioner in any firm or branch of a firm of public accountants having an interest in governmental auditing is eligible for Associate status.

Associate member organizations are those represented by the signatures appearing in the Associate member covenant below.


Alternates

Each Member and Associate may designate one or two alternates who shall be fully empowered to act on behalf of their principal in all Forum affairs, except that in the absence of a Member any vote by his or her two alternates shall be counted as one. Alternates of Members are eligible for membership on the Executive Committee.

Admission to Forum Membership

Individuals interested in Forum membership may submit a written request to the executive director of the Forum, and will be admitted to Member or Associate status upon a majority vote of members present at the next regular Forum meeting. The executive director shall maintain an updated roster of Members and Associates and their alternates.

Observers

The Forum encourages participation by persons interested in the conduct of governmental audits, but having no direct audit responsibility. Such persons may actively participate in all Forum activities, including meetings, discussions, and committees and may receive all Forum mailings.

Officers

 A Chair and Vice Chair shall be elected by Members of the Forum and shall serve for 2 years. The Vice Chair shall serve as Chair-elect and will assume the position of Chair at expiration of the term. Governmental members and their alternates are eligible for election to these offices. Elections will be held during the fall meeting of even numbered years and the term of office shall start the day after that meeting. In case of permanent removal for any reason of the Chair during his or her term of office, the Vice Chair shall assume the Chair position for the unexpired period of the term. In case of the permanent removal for any reason of the Vice Chair during his or her term of office, or in the case of the Vice Chair assuming the Chair position, a Vice Chair replacement shall be elected by the Members at the first regular Forum meeting following the creation of the vacancy, to fill the unexpired period of the term.

The Chair shall be the principal executive officer of the Forum and shall preside over all meetings. In the absence of the Chair, the Vice Chair shall perform the duties of the Chair. The Vice Chair will also serve as Chair of the Program Committee.

The Executive Director shall be an ex-officio member of the Forum and all committees and shall perform administrative management duties in support of Forum activities.

Meetings

 Regular Forum meetings shall be held twice a year–in the Fall and Spring–at such time and place as shall be designated by the Chair. The meetings shall alternate between Idaho, Oregon, and Washington.

Extraordinary meetings of the Forum may be called at the direction of the Chair to consider important matters affecting a significant segment of members. When an official Forum position is required between regular meetings, and an extraordinary meeting is deemed impractical by the Executive Committee, a mail ballot may be used. The Chair will be responsible for providing appropriate notification to the membership and observers for any meeting or mail ballot.

The Chair may obtain the views of Members, Associates, and Observers through the use of mailed questionnaires and other communication means. Forum Members, Associates, and Observers may bring matters to the attention of the Forum, or comment on Forum issues, by contacting the Forum Chair through the Executive Director at the following address:

Pacific Northwest Intergovernmental Audit Forum
701 Fifth Avenue, Suite 2700
Seattle, WA 98104-7016
Phone: 206-287-4851
FAX: 206-287-4872
TDD: 206-654-5578

Relationship With National Intergovernmental Audit Forum

 A National Intergovernmental Audit Forum (NIAF) 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 Pacific Northwest Intergovernmental Audit Forum with reference to the National Forum:

-Provides federal, state, and local representatives to the NIAF. The chair shall also represent the PNIAF at NIAF meetings.

-Provides copies of meeting agendas and minutes.

-Recommends courses of action as a result of National Intergovernmental Audit Forum activity.

-Refers issues that the Pacific Northwest Intergovernmental Audit Forum believes should be considered on a national scale.

Committees

The Forum will carry out its various functions through an Executive Committee and a Program Committee supplemented by ad hoc committees organized for special purposes as appropriate.

The Executive Committee shall consist of ten Forum Members or designated alternates:

The Forum Chair, who will also chair the Executive Committee.

The Forum Vice Chair.

The immediate past Forum Chair.

Two Members or alternates selected by the federal government Members.

Two Members or alternates selected by the state government Members.

Two Members or alternates selected by the local government Members.

One Member or alternate selected by the Certified Public Accountant Members representing the Society of CPAs of each of the four states.

The terms of office for Executive Committee members shall be 2 years; members will be selected during the fall meeting of even numbered years and shall serve starting the day after that meeting. In case of the permanent removal for any reason of a member of the Executive Committee representing federal, state, local, or CPA members during his or her term of office, a replacement shall be elected by that person’s constituents at the first regular Forum meeting following the Committee member’s removal, to fill the unexpired period of the term.

Each of the state and local member groups shall designate one of the Executive Committee Members as a representative to the NIAF.

Voting

 All Members or their designated alternates shall have the right to vote on Forum matters. Votes may be exercised in person at duly called meetings, or may be exercised through the use of a written proxy provided to a Member attending such meetings. In cases where the Executive Committee deems an extraordinary meeting to be impractical, the matter needing attention may be determined by a mail ballot.

Matters voted on by Members or their designated alternates shall be approved by a majority of those voting; except that in each instance when all federal government Members or all state government Members or all local government Members vote against any matter, that matter shall not be approved. One-half of the Members of the Forum shall constitute a quorum for the transaction of official business.

For purposes of amending this charter, a majority vote of all Members is required.

In all cases, before a vote is taken, all Members, Associates, Observers, or their respective alternates may participate in the discussion of the matter at hand.

Covenant

 We, the undersigned Members and Associates, on behalf of our respective 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 head thereof, or any function 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 this 15th day of October 1974, in Spokane, Washington. (Amended by a majority vote of the membership on the 3rd day of October 1975, on the 17th day of March 1978, on the 26th day of October, 1979, on the 14th day of October 1982, and on the 8th day of November 1990.)

[NOTE: This February 1999 printing contains two proposed changes to the November 8, 1990, charter amendment: (1) use of the initials PNIAF in place of PNWIAF, to reflect current usage, and (2) use of the current address and contact numbers of the Executive Director in the section entitled Meetings. Both changes will be voted on by the Members at the next charter revision.