Introduction, Name, and Area

An association of audit executives from federal, state, and local governments and representatives from state certified public accountant societies is hereby created within Federal Region IV (an 8-state region including Alabama, Florida, Georgia, Kentucky, Mississippi, North Carolina, South Carolina, and Tennessee), and shall be called the Southeastern Intergovernmental Audit Forum. The primary purpose of the association is to promote communication, coordination, and cooperation among the members' audit agencies and practicing certified public accountants through their representatives in order to facilitate the effectiveness, efficiency, and usefulness of audits.

Membership

The head of each organization whose principal role is the conduct of audits of governmental organizations, programs, activities and functions, regardless of level or branch of government, shall be eligible for membership. Each member may 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 his principal in all Forum affairs. Additional members may be admitted by majority vote of existing members upon recommendation of the Executive Committee. Each state certified public accountant society within Federal Region IV may become an associate member organization and designate a representative. This representative shall be a practicing certified public accountant with experience in governmental accounting and auditing.

Functions

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

(1) Develop mechanisms and administrative procedures to facilitate day-to-day interagency and intergovernmental cooperation between members and exchange of information on matters relating to audits.

(2) Identify and select specific projects or problems, for joint development and resolution, that are characterized by a high degree of interagency and intergovernmental involvement, the advancement of which will contribute significantly to the efficiency and usefulness of audits at all levels of government.

(3) Develop short-term regional strategies and mechanisms for the accomplishment of the specific projects.

(4) Review and evaluate periodically the progress made in development of projects.

(5) Facilitate the discussion and resolution of interagency conflicts relating to audits.

(6) Develop long-term regional interagency and intergovernmental strategies for resource allocations to fill voids and minimize overlaps and duplications in audit coverage.

(7) Encourage other groups, such as local government audit agencies and professional societies, who may contribute significantly to the advancement of Forum purposes to participate in Forum activities.

Officers

A Chairman and Vice-Chairman shall be nominated by the Executive Committee, shall be elected by the membership, and shall serve a 2-year term beginning January 1 of each odd-numbered year. If the Chairman is a federal representative, the Vice-Chairman shall be a nonfederal representative and vice versa. The Chairman shall be the principal executive officer of the Forum and shall preside over all meetings. In the absence of the Chairman, the Vice-Chairman shall perform the duties of the Chairman. The Forum Chairman and Vice-Chairman also shall serve as Chairman and Vice-Chairman, respectively, of the Executive Committee.

The General Accounting Office Regional Manager, after consulting with the Chairman, shall appoint an Executive Director from the General Accounting Office who shall be a member of all committees and who shall perform administrative and management duties in support of Forum activities.

Meetings

Regular Forum meetings shall be held three times a year at such time and place as shall be designated by the Chairman. Respective federal, state, and local audit organizations will be responsible for arranging suitable meeting places for the Forum when designated by the Chairman to host a meeting. Extraordinary meetings of the Forum, or Committee of the Forum, may be called at the direction of the Chairman of the respective groups to consider important matters affecting a significant segment of members--where time is of the essence and satisfactory action cannot be attained otherwise.

Relationship with 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 Southeastern Intergovernmental Audit Forum can and should, with reference to the National Forum: (1) provide a summary of 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 resolved on a national scale. The Chairman of the Southeastern Forum is a member of the National Forum. A state member and a local member shall be elected for a 2-year term as a member of the National Forum beginning January 1 of odd-numbered years by the state auditors and local auditors, respectively. In addition, the Executive Committee may select an associate member to attend National Forum meetings as an official representative of the Southeastern Intergovernmental Audit Forum.

Voting

All members or designated alternates shall have the right to vote on Forum matters when in attendance at duly called meetings. Matters voted on by the membership shall be approved by a plurality, i.e., most votes, of those voting in each member group (federal, state, and local members). If the majority of any one member group should vote against an issue, then the issue should not be effected. At least 25 percent of each member group shall constitute a quorum for the transaction of official business.

Committees

The Forum will carry out its various functions through a series of standing committees supplemented by ad hoc committees organized for special purposes as appropriate. The Forum's standing committees will include the following:

Executive Committee

Committee of State and Local Auditors

Committee of Federal Auditors

Committee for Training and Audit Effectiveness

Program Committee

The Executive Committee shall be composed of the Forum Chairman, Vice-Chairman, Immediate Past Chairman, the Executive Director, the Chairman of each standing committee, and the State and Local Representatives to the National Forum. The Forum Chairman may appoint up to two additional members to serve on the Executive Committee for 2-year terms beginning January 1 of each odd-numbered year.

All state and local government members are members of the Committee of State and Local Auditors. All federal government members are members of the Committee of Federal Auditors. Members of the Committee for Training and Audit Effectiveness and the Program Committee shall be appointed by the Chairman for 2-year terms beginning January 1 of each odd-numbered year. The Chairman, with the advice and consent of the members, shall establish ad hoc committees and appoint members thereof when deemed necessary.

The Chairman shall appoint the Chairman and Vice-Chairman of the Committee for Training and Audit Effectiveness, the Program Committee and any ad hoc committees established. The Chairman and Vice-Chairman of the Committee of State and Local Auditors and the Committee of Federal Auditors shall be elected by committee members for 2-year terms beginning January 1 of odd-numbered years.

Covenant