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Creativity - Summer 2008
Who Are You? - Marketing Performance Auditing - Summer 2008
Thwarting Innovation: The Cro-Magnon Auditor in the Post Modern World - Summer 2008


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President's Message - Summer 2008

Written by Jerry Shaubel,


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What a great organization. Like other past President Elects, I've been busy with the Conference Committee and Member Services in putting the finishing touches on the conference. Leading up to this was the task of arranging speakers, moderators and room monitors for all the sessions. This meant a flood of calls and emails to members asking for their help to make our conference a success.


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And the Academy Award Goes to..."

Written by Brandon Haynes,


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"And the Academy Award Goes to..."

First, for those of you that do not know me, my name is Brandon Haynes and I will be the editing the Local Government Auditing Quarterly.  Although this is my first effort at editing a publication, I believe that I'll be able to produce a quality document you will enjoy. 


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The ALGA Board's Habitat for Humanity Workday - Summer 2008

Written by Corrie Stokes,


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Following the March Board Meeting and Peer Review Committee meeting in New Orleans, board members, peer review committee members, and other ALGA supporters stayed over on their own dime to spend a day volunteering at Habitat for Humanity in New Orleans' Ninth Ward. 

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Who Are You? - Marketing Performance Auditing - Summer 2008

Written by Brandon Haynes,


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Who Are You? 
Who, Who, Who, Who?
Who Are You?
Who Who, Who Who?

(With special thanks to The Who and CSI if you don't know The Who)

I can't believe it has almost been a little over 4 years ago since I finished grad school and started looking for a job.  I remember it vividly...I was broke and living at home with my parents.  I remember scouring the Internet daily looking at different city websites clicking away, trying to find the job that would suit me the most...or at least pay well.  Finally one day I came upon a great opportunity.  It was the chance of a lifetime.  I completed the application process, and actually received an interview request.  After the interview I thought to myself," I'm going to be the best budget analyst Kansas City has ever seen!"


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Creativity - Summer 2008

Written by Gary Blackmer,


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Creativity comes out of a mind that sees things in a different way.  Auditors begin with a distinct advantage because they are outsiders who observe the workings of an organization where everything is new to them, and no question is stupid.  Combine this perspective with their responsibility to identify possible improvements; auditors must be creative on the public's behalf. 


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Will That Be Credit or Debit? - Summer 2008

Written by Kymber Waltmunson,


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Citizens are increasingly calling for the convenience of using credit and debit cards (payment cards) to pay for local government fees and services.  As more and more local governments respond to this call, they wade into the murky shark-infested waters of Payment Card Industry Data Security Standards; more commonly called PCI-DSS or just PCI.  In addition to security, accepting payment cards quickly becomes more complex than it appears at first glance.  In this article I will discuss two areas that emerged in a recent audit of payment card processes in Snohomish County, Washington: security and costs.


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Thwarting Innovation: The Cro-Magnon Auditor in the Post Modern World - Summer 2008

Written by Michael Egan,


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Blessed are the soft of heart, for they shall see productivity.  

It's not everyday that one finds his name between the covers of a book. Under ordinary circumstances, it would be cause for celebration. But not in this case. In The Price of Government,[i] David Osborne and Peter Hutchinson use an article that I wrote for the Local Government Auditing Quarterly to demonstrate what's wrong with auditors and auditing.  


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2008 Peer Review Guide

Written by Alan Ash,


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The Association of Local Government Auditors (ALGA) is committed to improving the quality of auditing in local government.  We encourage local auditors to adopt and follow Government Auditing Standards (GAS) issued by the Comptroller General of the United States.  ALGA's peer review program is intended to help member organizations in their efforts to meet these standards.  Peer review is a benefit of ALGA membership.  We encourage members to use this guide for self-assessment and to prepare for and undergo a peer review.  Use of the ALGA Peer Review Guide for peer reviews not administered through ALGA is prohibited.


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Writers' Guidelines
Written by Doug Whitworth and and Jerry Shaubel   
The Local Government Auditing Quarterly Writers' Guidelines

Contact the Quarterly Editor about your article ideas at This email address is being protected from spam bots, you need Javascript enabled to view it .
The Local Government Auditing Quarterly content is primarily divided into two segments: feature articles and abstracts. Potential authors need to decide whether their ideas should be explored in depth — and are thus more appropriate for a feature article format — or whether their submission would work better as book review, editorial, or as a simple abstract.

Authors are usually practicing ALGA members, but not always. Retired auditors, senior management, academics, those involved in research relevant to the local government auditing profession, consultants, and others are welcome to submit articles for the Local Government Auditing Quarterly.

Many of the Local Government Auditing Quarterly's readers are from regions outside the United States, so submitted manuscripts should reflect the magazine's global focus. Authors need not worry about their writing ability; the magazine's review committee and editors are available to help focus the article and develop its content.
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