Learn more about what a performance auditor is and does, how it differs from a financial auditor, and how different communities have established a performance auditor…

Association of Local Government Auditors » Need Assistance Starting an Audit Function?

ALGA provides publications to assist organizations starting an audit function. ALGA can also provide advice, best practices, and presentations to your decision makers through our Advocacy Committee.


  • The Role of Auditing in Public Sector Governance, published by the IIA, this booklet is aimed at public officials and advocates of good governance. It:
    • Describes the contributions that audit functions can make to government operations; and
    • Lists the nine key elements needed for a public sector audit function to be effective.
  • Why Your Organization Should Have an Independent Performance Audit Function, a small “pocket” brochure intended for handout to elected officials and good government advocacy groups that briefly lists the reasons performance audit functions strengthen public governance.
  • Establishing a Performance Audit Function: Help for Local Government Leaders, a brochure ALGA developed for public officials and members of the public. This document provides FAQs that respond to some of the more common questions and concerns about creation of an audit function. It also contains a Self-Assessment Survey that leaders can use to determine if their government would benefit from a performance audit function.
  • Model Legislation, model legislation ALGA developed to assist local governments with a framework for either an appointed or an elected auditor. Use this to:
    • Update / enhance existing audit statutes or ordinances; or
    • Create a new audit function in a local government.
  • Audit Committee Guidance, describes the importance of an audit committee, how it should be structured and the responsibilities of the committee.
  • Hiring a Performance Auditor, ALGA’s in-depth explanation of elements to consider when developing an audit function.
  • Funding the Audit Function: Money Well Spent, describes benefits to the local government of funding and supporting an in-house audit function.

Letters from ALGA to Your Decision Makers

If appropriate, ALGA leadership may compose and send a letter to decision makers in support of your audit function. Examples of our past letters of support.


We may be able to arrange a presentation by ALGA members to your local decision-makers to support or enhance your audit function. Contact our Advocacy Committee or ALGA staff. Presentations we have made include:

Lane County » Performance Auditor