A GOOD AUDITOR

never makes mistakes

Increase involvement and interactions

Our Website is intended to increase involvement and interactions among local government auditors, and provide a greater complement to the Quarterly content.

For the benefit of our members

The website can communicate questions, issues, and experiences for the benefit of our members.

Direct means for auditors to post information

It provides a more direct means for auditors to post information to others.

Writing Through Reading

When Dante recounted the tortures of the damned, he forgot the supervisory staff meeting, that ritual interrogation that never varies: “Why are the jobs over budget?” “Why are the reports not getting out?” “Why are you people not planning, troubleshooting, and developing new ideas?” The answer, like the list of questions, is always the same: “Because we spend all of our time rewriting reports.”

Measuring the Vigor of Your Community

Auditing isn’t the only accountability tool. The mission, framework and methods of performance auditing have parallels in other accountability mechanisms and problem-solving strategies. As the elected Portland Auditor, I have greater freedom to explore accountability strategies to accomplish the mission of my office. In addition to the 10 staff conducting performance audits, two other staff work with the Portland Multnomah Progress Board to provide a different kind of accountability program in the Auditor’s Office.

San Diego Auditor’s Office appoints new Performance Auditors

Martin Wilson, Efrem Bycer, and Sara Glick were appointed as Performance Auditors to the San Diego City Auditor’s Office. Wilson and Bycer came to San Diego after graduating from the top-ranked Maxwell School of Public Administration at Syracuse University in New York. Glick spent the past six years as an Internal Auditor for the Los Angeles Controller’s Office and previously worked for the Federal Reserve.

Williamson elected Chair of the Oklahoma Accountancy Board’s Oversight Committee

Jim Williamson, City Auditor for Oklahoma City in Oklahoma, was elected to Chair the Oklahoma Accountancy Board’s Peer Review Oversight Committee. The Peer Review Oversight Committee is responsible for evaluating and monitoring peer review for public accounting firms performing services in the State of Oklahoma to ensure compliance with applicable accounting and auditing standards.

Constantin appointed to Regional Accrediting Commission for Colleges

In July 2010, Chris Constantin, Assistant City Auditor for San Diego, CA, began serving his appointment to the Accrediting Commission for Community and Junior Colleges (ACCJC) which operates as part of the Western Association of Schools and Colleges. ACCJC is one of seven regionally accrediting commissions authorized by the US Department of Education to accredit colleges. ACCJC evaluates overall educational quality and institutional effectiveness of colleges in the Western region of the US and Pacific spanning as far as the Republic of Palau, Federal States of Micronesia, and the Republic of the Marshall Islands.

Patton named Outstanding CPA in Government

Joyce Patton, an auditor for the City of Kansas City, Missouri, received the 2010 Outstanding CPA in Government Award from the Missouri Society of Certified Public Accountants. The award annually recognizes one CPA who has significantly contributed to a government organization and the growth of the CPA profession.

Rowland promoted to Assistant City Auditor for the City of Colorado Springs

After serving the past year as Interim Assistant City Auditor, Jacqueline Rowland was recently promoted to Assistant City Auditor for the City of Colorado Springs. In addition, Jacqueline, who is a CPA, obtained her CFE certification in June 2011. Jacqueline joined the Colorado Springs Office of the City Auditor in April of 2006. She came to the office having worked nine years at FedEx in Internal Audit and two years in Public Accounting.

Funkhouser appointed as Director of the Governing Institute

Funkhouser in 2009

Dr. Mark Funkhouser, former Kansas City, Missouri Mayor and City Auditor, was appointed on July 7, 2011. The Governing Institute is a new initiative focused on state and local government performance, innovation, leadership and citizen engagement. Funkhouser served as Mayor from 2007 to 2011. Prior to being elected Mayor, Funkhouser was City Auditor of Kansas City for eighteen years.

Funkhouser received his BA from Thiel College, a Masters in Social Work from West Virginia University, a Masters in Business Administration from Tennessee State University and a Ph.D. in Public Administration and Sociology from the University of Missouri in Kansas City.

Luna selected for Harvard University’s Senior Executives in State and Local Government Program

For three weeks in July 2011, Eduardo Luna, San Diego City Auditor attended the Senior Executives in State and Local Government Program at Harvard University’s Kennedy School of Government. The intensive program was designed to bring together senior executives in state and local governments to help meet the changing needs in their communities. The program coursework utilized the case study method to promote learning and provoke insight into a wide array of government and leadership issues.

A goal of the program was to provide government officials with the knowledge and skills to develop creative solutions under tight constraints and increased public scrutiny. Eduardo was one of 70 participants from throughout the United States, Denmark, Ireland, Australia, and New Zealand. Eduardo was very thankful for the once in the lifetime opportunity to attend the program and develop a network of 69 great professionals. He is looking forward to apply his new skills in exercising leadership in improving San Diego government and the local government audit profession.

Nester named City of Colorado Springs City Auditor

On June 14, 2011, Denny L. Nester was named City Auditor for the City of Colorado Springs. Denny has been employed by the Office of the City Auditor since April 2000. Prior to his appointment as City Auditor, Denny served Colorado Springs as the Interim and Assistant City Auditor. Prior to his relocation to Colorado Springs, Denny was a Senior Auditor for the City of Chesapeake, Virginia, where he had also worked as a Utilities Accounting Supervisor and Revenue Analyst. He also worked as the Vice President and Controller for a small HVAC company in Suffolk, Virginia before beginning his public service career.

Denny Nester earned his MBA from Purdue University’s Krannert Graduate School of Management in 1983. He is a Certified Public Accountant (CPA) and a Certified Internal Auditor (CIA). Denny also holds designations as a Certified Government Financial Manager (CGFM), Certified Fraud Examiner (CFE), and Certified Government Audit Professional (CGAP). He was also recently elected to the Board of Directors of the Association of Local Government Auditors.