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National Intergovernmental Audit Forum

Strategic Plan2014-2020

N A T I O N A L I N T E R G O V E R N M E N T A L A U D I T F O R U M

C O L L A B O R A T I O N P R O F E S S I O N A L I S M I N T E G R I T Y

M i s s i o nThe National Intergovernmental Audit Forum (National Forum) is an association of audit executives from federal, state, and local governments. It exists to improve coordination, communication, and cooperation among its members, private sector firms, and other accountability organizations in order to address common challenges; enhance government performance, accountability, and transparency; and increase public trust.

S t r a t e g i c G o a l s ■ Foster networking, dialogue, and collaboration on current and emerging issues of common interest within the accountability community

■ Enhance the capability, credibility, capacity, effectiveness, and professionalism of audit organizations by advancing audit standards, sharing best practices, and emphasizing the importance of accountability within government and the audit profession

■ Improve the National Forum’s outreach, management, and impact to assist members in transforming government operations

C o r e Va l u e s

C o l l a b o r a t i o n P r o f e s s i o n a l i s m I n t e g r i t y



iStrategic Plan 2014-2020 National Intergovernmental Audit Forum

Letter from the ComptroLLer GeneraL

The National Intergovernmental Audit Forum (National Forum) Strategic Plan 2014-2020 is designed to provide a foundation for the planning and operations of the National Forum. It specifies

the National Forum’s mission, strategic goals and core values; discusses important trends which can shape future efforts; and contains specific measures to evaluate performance. While the Strategic Plan is targeted to the National Forum, it is also relevant to the larger Intergovernmental Audit Forum network. This network includes 10 regional forums (each covering several states). These regional forums are welcome to use the plan as a tool in working to enhance further cooperation among the intergovernmental accountability community.

In the spirit of collaboration, this plan was drafted by a diverse task force of the National Forum’s membership, composed of federal, state, and local audit organizations across geographic (See p. 17) We also received comments on the plan from regional forums, individual forum members, the Association of Local Government Auditors, and solicited input on our website www.auditforum.org. We appreciated all of the input and have incorporated these comments where appropriate.

For over 40 years, the National Forum has existed to improve communication and cooperation among federal, state, and local audit executives. By serving as a place to discuss and resolve interagency and intergovernmental issues, the National Forum is designed to improve the usefulness and effectiveness of audits at all levels. By working together, we can further evolve and strengthen this community of auditors and serve the purpose of carrying out government programs efficiently and effectively in order to achieve real results for citizens and taxpayers.

Gene L. Dodaro Chair, National Intergovernmental Audit Forum and Comptroller General of the United States

www.auditforum.org

ii National Intergovernmental Audit Forum Strategic Plan 2014-2020

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iiiStrategic Plan 2014-2020 National Intergovernmental Audit Forum

nationaL interGovernmentaL audit forum

StrateGiC pLan2014-2020

tabLe of ContentS

Letter from the Comptroller General ................................................................... iIntergovernmental Audit Forums: Decades of Service ..................................... 1Trends for the Plan ............................................................................................... 3Goals, Objectives, Strategies, and Performance Measures ................................ 7

Strategic Goal 1 ................................................................................................. 8

Objective 1.1 ................................................................................................... 8

Objective 1.2 ................................................................................................... 9

Performance Measures for Strategic Goal 1................................................. 9

Strategic Goal 2 ................................................................................................11

Objective 2.1 ..................................................................................................11

Objective 2.2 ................................................................................................. 12

Objective 2.3 ................................................................................................. 12

Performance Measures for Strategic Goal 2............................................... 13

Strategic Goal 3 ................................................................................................14

Objective 3.1 ..................................................................................................14

Objective 3.2 ..................................................................................................15

Objective 3.3 ..................................................................................................15

Performance Measures for Strategic Goal 3................................................16

2014-2020 Strategic Plan Update Task Force ....................................................17

1 National Intergovernmental Audit Forum Strategic Plan 2014-2020

interGovernmentaL audit forumS: deCadeS of ServiCe

The intergovernmental audit forums, both national and regional, grew out of a

need to create better planning and cooperation among federal, state, and local government audit organizations. Part of the impetus was a need to address new requirements brought on by passage of such laws as the Intergovernmental Cooperation Act of 1968 and the State and Local Fiscal Assistance Act of 1972. These statutes sought, among other things, to improve the administration of federal grants and share federal revenues with state and local governments. In addition, Congress had charged the U.S. General Accounting Office (now the U.S. Government Accountability Office (GAO)) with conducting “a continuous program for the improvement of accounting and financial reporting” in order to arrive at “simplified and more effective accounting, financial reporting, budgeting, and auditing requirements.”

At the same time, the governmental audit community was about to take a major step in defining how governmental auditing should be done. GAO had been active in developing a set of auditing standards for government

agencies, and in 1972 the result was published as the Standards for Audit of Governmental Organizations, Programs, Activities, & Functions (familiarly known as the “Yellow Book”).1 GAO’s plan for implementing these standards recognized the need for an organization that could help resolve problems that were anticipated as the audit standards were put to work in the federal, state, and local governments.

Accordingly, GAO, with the assistance of the Council of State Governments, the Municipal Finance Officers Association (now the Government Finance Officers Association) and other agencies and organizations, created the National Intergovernmental Audit Forum in 1973. The National Forum invited the participation of representatives from federal, state, and local agencies. Audit forums were also intended to operate at a regional level, and a pilot test for a regional forum was carried out in Atlanta, bringing together audit executives to exchange information and ideas on their audit operations.

1The Yellow Book, now formally titled Government Auditing Standards, has gone through several revisions since 1972, the latest being the 2011 revision.

Background

2Strategic Plan 2014-2020 National Intergovernmental Audit Forum

Today, the intergovernmental audit forums consist of the National Forum and 10

regional forums located throughout the United States. Each forum holds one or more meetings during the year, allowing members to network and address common issues facing the audit community.

Under the National Forum’s current charter (rev. Dec. 1, 2006), the Comptroller General chairs the National Forum, which consists of voting members who are public sector audit executives and nonvoting associate members who are individuals interested in furthering the National Forum’s mission and goals. In addition to its leadership role, GAO makes

significant contributions of human capital and other resources that are critical to running the National Forum. This includes serving as the primary organizer of the National Forum’s annual meeting(s) and the Biennial Forum. The meetings are substantive in nature and provide federal, state, and local auditors, as well as private sector auditors who audit federally funded programs, with opportunities to share knowledge and to earn continuing professional education credits.

This document contains the strategic plan for the National Forum, which will be implemented in conjunction with members throughout the regional forums.

Audit Forum Structure


trendS for the pLan

The seven trends highlighted below describe the key external forces that will shape many of the efforts of the National Intergovernmental Audit Forum (National Forum) from 2014 through 2020. Addressing

pressing fiscal and policy challenges requires that the government accountability community provide independent, unbiased, accurate, and timely analysis of key issues at hand and, where feasible, develop recommendations to improve government operations and promote positive change. The National Forum can play a key role in facilitating the dialogue, collaboration, and partnerships necessary to address these challenges.

Fiscal Sustainability

Federal, state, and local governments face long-term fiscal challenges, including structural budget imbalances, rising health care costs, pressures on retirement and health care programs, and deferred maintenance of infrastructure. The Great Recession of 2007-2010 reduced real tax revenues at all levels of government, and investment losses reduced assets available to fund retirement systems. A sluggish recovery with large differences in recovery rates among states and localities creates near-term fiscal challenges for governments. Increasing income inequality and disagreements about the appropriate role of government and how to fund long-term needs exacerbate the problems. Members of the accountability community can bring analytical skills and expertise to help decision makers understand fiscal issues that extend beyond one-year budgets and balance sheets. The National Forum can help audit organizations by providing opportunities to share best practices and benchmark financial conditions. In addition, the National Forum can recognize the disparate effects of these challenges across jurisdictions and levels of government.

Security

The United States faces a complex and ever-changing domestic and international security environment. Threats are evolving, presenting both challenges and opportunities for government at all levels to balance and integrate military, diplomatic, and intelligence responses as well as domestic law enforcement. Foreign states’ efforts to develop or acquire dangerous weapons and delivery systems could be a significant threat to the United States and its allies. Terrorist groups and others are increasingly targeting the U.S. information technology infrastructure for attack, including telecommunications networks and computer systems.


The nation relies upon these networks for communications, travel, electric power, financial systems, and government services. Threats include cyber terrorism, the infiltration of counterfeit goods into the information technology supply chain, and the proliferation of chemical, biological, and nuclear weapons, among others. Addressing such security concerns requires a coordinated and cost-effective intergovernmental strategy to combat threats during a persistent climate of budgetary constraint. The challenge for the audit community is to leverage scarce resources while promoting effective analysis and oversight of such efforts. Through a sustained intergovernmental dialogue, the National Forum can foster improved oversight on this difficult issue.

Governance and Interdependence

Delivery of government programs and services, as well as security concerns, continue to cross traditional boundaries. Many programs, for example, may receive substantial federal funding, but state and local governments have considerable authority for implementing and operating them. Similarly, state and local governments working to address specific problems and responsibilities—like transportation mobility, public health, and environmental concerns—must often work across a complex network of geographic and jurisdictional boundaries. At the same time, each level of government is facing serious fiscal and management challenges that are increasingly intertwined and raise concerns about the basic capacity of government to deliver missions, programs, and services in accordance with citizen expectations.

Growing interdependence and fiscal constraints not only require close coordination across federal, state, and local governments, but also underscore the need for the government accountability community to provide greater oversight of government performance and to conduct operations in ways that promote better coordination and transparency among members who are auditing the same programs at different levels. Government audit organizations can use the National Forum to build networks and partnerships to help lessen the impact of shrinking budgets and increasingly scarce resources, and to facilitate the sharing of auditing techniques, policies, and practices, as well as their staffs’ knowledge and talents, to help foster more efficient and effective audits.

Human Capital

Human capital plays a key role in all aspects of government and in addressing major challenges facing the United States, both within the government and specific to the government audit community.


Strategic planning is needed throughout all aspects of government, given the many challenges such as the aging government workforce and the growing competition for bright new hires. In addition, current budget and long-term fiscal pressures, and the expected wave of retirements could produce gaps in leadership and institutional knowledge. This threatens the government’s capacity to effectively address these and many other evolving national issues. The accountability community can help address this issue by analyzing and articulating human capital resource challenges including recruiting, hiring, training, and retaining talented staff within government and the government audit community. The National Forum network can assist in efforts to ensure core competencies for auditors and an exchange of best practices relative to human capital resource management.

Effective Accountability

Accountability over the use of public resources and government authority is essential to the effective and efficient functioning of government. The government audit community plays a vital role in providing this accountability to legislators, oversight bodies, those charged with governance, and the public through its independent and objective audits of government performance. Expanded audit expectations and the availability of technological advances such as data mining capabilities result in auditors’ applying a wider range of audit skills and methods. This enables more accurate and meaningful audit results related to financial reporting, compliance, and efficiency and effectiveness of government programs. These improvements in audit techniques and capabilities also allow auditors to apply indicators of economic and community well-being to assess quality-of-life issues such as health, safety, and adequacy of services to the public.

In addition, as accounting and auditing standards evolve, the National Forum can be an effective mechanism for raising concerns about potential conflicts among standards and promoting better understanding among government auditors, which makes it easier for them to rely on each other’s work. The National Forum, through coordination among audit organizations, can monitor emerging issues that influence effective accountability, identify effective mechanisms to address expanded auditor roles, and serve as a network for addressing these and other emerging issues facing the government sector.


Technology

Technology affects not only how people work and learn, but also what they expect from government. Understanding and managing the implications of this rapidly changing landscape will be crucial for all levels of government in the coming years as governments work to adapt to interconnected global financial systems, increased public access to government data, cloud computing, and ever-expanding computer networks and virtualization, among other technologies. Cybersecurity, in particular, is more important now than ever before, as many critical services function in a virtual or networked environment. Protecting sensitive data and personally identifiable information is important and appropriate controls need to be in place. Governments face significant challenges to both maintaining outdated technology and keeping current with technological advances given budget constraints. For the United States to remain competitive in the global marketplace, managing technological change in the interrelated fields of science, technology, engineering, and mathematics (STEM) requires cost-effective investment in research and development, higher education, and public-private partnerships. Through continuous coordination and communication, the National Forum can help to see that these complicated issues continue to receive adequate auditing community oversight.

Environment and Energy

Responsible stewardship of our natural resources and the environment encompasses some of the nation’s most challenging issues. Balancing the demands of often-competing objectives— economic growth for today versus protection of our natural resources and the environment for the future—will necessitate difficult decisions affecting fundamental human needs, such as air, food, and water. Energy demand has nearly tripled in the past 50 years and is projected to continue to grow, resulting in a more precarious market balance. In addition, advances in horizontal drilling techniques combined with hydraulic fracturing have increased the domestic development of oil and natural gas. The increase in development, overreliance on oil, and the impacts of energy use raise concerns about the potential effects on the environment and public health, including changes to the global climate system, and have driven interest in reducing demand, promoting energy-efficiency, and shifting supplies toward renewable energy sources. The National Forum can promote a sustained intergovernmental dialogue on these important issues to improve auditor oversight at all levels of government.


GoaLS, objeCtiveS, StrateGieS, and performanCe meaSureS

This section of the strategic plan describes the major goals and objectives of the National Forum over the next six years—what the National Forum hopes to accomplish that will fulfill its mission to

improve government performance and accountability. The three goals—and their underlying objectives and strategies—provide a way to translate aspirations into specific steps that can be taken.


objeCtive 1.1Create opportunities to identify and communicate current and emerging issues affecting government.

The National Forum will bring members together more often and in a way that more directly supports each organization’s own planning efforts. Through greater opportunities for discussion, members can also discern areas of common concern and learn from each other.

Strategies1.1.1. Establish National Forum

work groups to focus on key current and emerging issues and trends and identify opportunities for National Forum action.

1.1.2. Periodically host forums of experts to discuss current and emerging issues; if possible, identify best practices and options for resolving the issues; and publish meeting summaries.

1.1.3. Expand the potential reach of National Forum discussions by developing or using technologies that allow conversations among a geographically dispersed audience.

1.1.4. Partner with the regional audit forums to identify and communicate current and emerging issues.

1.1.5. Reach out to other groups such as the National Association of State Auditors, Controllers and Treasurers (NASACT); Association of Local Government Auditors (ALGA); National State

StrateGiC GoaL 1Foster networking, dialogue, and collaboration on current and emerging issues of common interest within the accountability community.

The National Forum can help foresee the key issues that need to be addressed by the accountability community and serve as an effective forum and resource for audit organizations in providing access to

members’ expertise. The National Forum can also promote the exchange of ideas on common government issues that arise and require response in our very fluid, complex, and changing environment. By identifying issues as they emerge, forum members can help bring to policymakers’ attention areas that need to be addressed before problems occur. Members can also suggest actions that can be taken to minimize or avert unwanted consequences.


Auditors Association (NSAA); GAO’s Domestic Working Group (DWG); the Council of the Inspectors General on Integrity and Efficiency (CIGIE); and Association of Inspectors General (AIG) to identify and communicate current and emerging issues.

1.1.6. Monitor key national trends and initiatives to identify and communicate current and emerging issues.

objeCtive 1.2Maximize opportunities for collaboration among members to address common issues.

Members of the National Forum face many common issues, both in auditing and in managing audit organizations. At the same time, because members come from various levels of government, members bring differing perspectives to these issues that can enlarge each other’s understanding of them. Forum members would benefit from a system that identifies opportunities for them to collaborate on common issues and share best practices. The National Forum is uniquely positioned to facilitate collaboration among members from all levels of government.

Strategies1.2.1. Establish a system to

facilitate collaboration and sharing of key audit contacts and information.

1.2.2. Use the National Forum as a way to identify opportunities for cooperation, coordination, and collaboration among members on critical challenges and future plans.

1.2.3. Establish a mechanism to facilitate the sharing of members’ strategic and tactical information.

1.2.4. Identify relevant sources of audit planning information and share them with members.

performanCe meaSureS for StrateGiC GoaL 1

� Satisfaction level of National Forum members related to the Forum’s communication of current and emerging issues (Objective 1.1).

� Extent to which members indicate the National Forum has increased their ability to contact colleagues at other levels of government (Objective 1.1).

� Extent to which participation in the National Forum represents government auditors from all sectors and levels of government (Objective 1.1).


� Extent to which National Forum agendas reflect the interests of Forum members (Objective 1.1).

� Extent to which people and audit organizations that could be participating in the National Forum, actually are participating (percentage) (Objective 1.1).

� Instances where collaboration efforts under National Forum auspices have resulted in improved government audits and operations (Objective 1.2).


objeCtive 2.1Inform National Forum members of the agendas of the standard-setting bodies when changes may affect them, and provide timely notification of upcoming initiatives.

Numerous standard-setting bodies are issuing changes that impact the National Forum audit community. The challenges facing the community consist of timely input during exposure draft periods, in-depth understanding of the impact of new standards, and how to most efficiently implement the changes.

Strategies2.1.1. Establish a liaison within

the National Forum for each standard-setting

body to facilitate two-way communications and raise concerns about potential conflicts among auditing and accounting standards.

2.1.2. Assign members of the National Forum to monitor standard setting agendas and exposure drafts of standard-setting bodies.

2.1.3. Communicate the highlights of standard-setting body activities to the regional audit forums and on forum websites.

2.1.4. Invite a member of the board or a representative of each standard-setting body to participate in National Forum and regional audit forum meetings.

StrateGiC GoaL 2Enhance the capability, credibility, capacity, effectiveness, and professionalism of audit organizations by advancing audit standards, sharing best practices, and emphasizing the importance of accountability within government and the audit profession.

The National Forum will promptly notify its audit community of anticipated and recently implemented changes to auditing and accounting standards that affect them. The National Forum will

also facilitate the exchange of tools, techniques, and best practices that help its audit community’s efforts to improve economies, efficiencies, and effectiveness in government.


objeCtive 2.2Enhance initiatives that support government and professional accountability.

The National Forum and the regional audit forums are represented by the leadership of the government audit community. The forums provide a unique opportunity for these groups to implement agenda items that support professionalism and promote the importance of auditing to the accountability community.

Strategies2.2.1. Develop relationships

with other professional organizations and nonauditing professional groups—such as the National Association of State Treasurers and the Government Finance Officers Association—with interests similar to those of the National Forum.

2.2.2. Develop promotional materials for nonaudit government officials that describe the nature and value of governmental auditing.

2.2.3. Organize a speakers’ bureau that could address nonaudit professional groups concerning the importance of auditing.

2.2.4. Provide information resources through the website and e-mails to National Forum members of articles, position

papers, reports, and so forth, which promote the value and importance of accountability.

objeCtive 2.3Share best practices in government auditing.

The National Forum is in a unique position to advance best practices for auditors at all levels of government by creating opportunities for systematic knowledge sharing for all types of audits.

Strategies2.3.1. Establish an Internet

resource center (National Forum website) for government audit best practices. The National Forum website will be expanded to include a collection of publications that highlight innovative audit tools and methodologies as well as research and surveys on government auditing issues.

2.3.2. Facilitate and share among auditors at all levels of government best practices that their audit organizations employ. Results will be shared through the National Forum website and meetings.

2.3.3. Incorporate topics related to best practices in future National Forum agendas.



� Extent to which the National Forum has kept its members informed about new developments in audit standards (Objective 2.1).

� Extent to which the National Forum has communicated members’ interests and concerns to standard-setting bodies (Objective 2.1).

� Extent to which the National Forum has increased communications to governments and the profession (Objective 2.2).

� Extent to which members have gained knowledge of best practices through the National Forum and have applied those practices in their work (Objective 2.3).


objeCtive 3.1Improve the National Forum’s outreach efforts to broaden participation in its activities by public and private sector audit organizations at all levels of government.

Given changes to the government audit environment in the past several years, and the need to facilitate communication, coordination, and collaboration across the government audit community, it is appropriate that the National Forum look for ways to broaden participation to make it more effective and inclusive.

Strategies3.1.1. Explore stronger and more

focused organizational partnerships with the federal IG community and with state and local auditors’ organizations, e.g. CIGIE, NSAA, and ALGA. Such affiliations would facilitate communication, coordination, and collaboration across the government audit community.

3.1.2. Communicate with private sector and other organizations not currently active in the National Forum to solicit their participation in the forum and its activities. Their participation would enable them to support the National Forum mission while maintaining separation between the types of organizations in order to

StrateGiC GoaL 3Improve the National Forum’s outreach, management, and impact to assist members in transforming government operations.

Since the National Forum was created in 1973, much has changed in the audit community. New organizations, such as the federal offices of inspectors general (IG), were created. Also, many organizations

expanded their responsibilities to include performance auditing as well as financial auditing, and organizations increased their influence on government performance beyond financial management. In addition, private sector firms have taken on a greater role in auditing government entities. In light of these changes, the National Forum will need to review its structures and systems to ensure that it can support its mission cost-effectively and that it is contributing to improved government performance and accountability.


preserve the government nature of the National Forum.

3.1.3. Provide increased coordination and communication with regional audit forums and leverage training opportunities.

objeCtive 3.2Strengthen the management and internal operations of the National Forum, including its relationship with the regional forums and other organizations, to improve its overall economy, efficiency, and effectiveness.

To carry out this strategic plan, an evaluation of the National Forum’s management structure, resources, internal operations, and relationships with other organizations, could identify potential process enhancements and additional resources that could be used. This becomes even more critical as changes in membership and participation are implemented.

Strategies3.2.1. Develop a business plan and

determine the resources required for implementing and monitoring the strategic plan.

3.2.2. Assess the support members can provide the National Forum.

3.2.3. Consider partnering some functions of the National Forum with the regional forums and other organizations to provide training, identify emerging issues, or sponsor other events of interest to the financial and performance accountability community.

objeCtive 3.3Increase the impact of the National Forum in assisting members in transforming government operations and government auditing to meet current and future challenges.

The ultimate goal of government auditing is to improve government. There may be opportunities for the auditing community to achieve more collectively than individually. The National Forum is in a unique position to contribute to improved government operations at all levels of government. If the National Forum can capture the strength of the auditing community and act in concert on initiatives, its impact on government and the level of change achieved can be greatly increased.

Strategies3.3.1. Identify areas where

collaboration and a unified audit community approach can increase the effectiveness of efforts to transform government operations and government auditing.


3.3.2. Facilitate discussion between members and regional audit forums about the most effective competencies and attributes government auditors need to successfully perform financial and performance audits in the current government environment.

3.3.3. Identify the best approaches to recruit, develop, and retain a workforce with broadened qualifications, including the specific skills, knowledge, abilities, and experience to address the expanding roles and expectations of government auditors.


� Extent to which participation and coordination of organizations not currently active in the National Forum has increased (Objective 3.1).

� Extent to which coordination and training opportunities with the regional audit forums have increased (Objective 3.1).

� Extent to which there is adequate and sustainable support and participation to accomplish the National Forum’s mission (Objectives 3.1 and 3.2).

� Extent to which partners have been incorporated in a cost-effective manner to help increase the National Forum’s capabilities, resources, and effectiveness (Objective 3.2).

� Extent to which participants/members/regional audit forums believe that their key issues and challenges are being addressed by the National Forum (Objective 3.3).

� Extent of the National Forum’s impact and contribution to the transformation of government operations (Objective 3.3).

� Extent to which the National Forum has facilitated the identification of competencies, attributes, and qualifications needed to successfully perform financial and performance audits in the current government environment (Objective 3.3).

� Extent to which the National Forum has identified best practices for recruiting, developing, and retaining a qualified workforce that can fulfill the expanded roles and expectations of government auditors (Objective 3.3).


Samantha Atkinson, Director, Performance Audit Division, Mississippi Office of the State AuditorDr. Brett Baker, Assistant Inspector General for Audits, The National Science FoundationJohn Carlson, Deputy Director of Audit Services, City and County of Denver, ColoradoMelanie Chesney, Deputy Auditor General, Arizona Office of the Auditor GeneralKathleen Davies, Chief Administrative Auditor, Delaware Office of the Auditor of AccountsMike Eglinski, City Auditor, Lawrence, KansasBrian Estes, Sr. Principal Management Auditor, King County, WashingtonSuzanne Flynn, Metro Auditor, Portland, OregonChristine Harden, Deputy Chief Examiner, AlabamaJerry Heer, Director of Audits, Milwaukee County, Office of the ComptrollerWarren Hersh, Auditor General, New Jersey Transit

Elaine Howle, California State Auditor, Bureau of State AuditsEduardo Luna, City Auditor, San Diego, CaliforniaBrian Miller, Inspector General, U.S. General Services AdministrationAmanda Noble, Deputy City Auditor, Atlanta, Georgia James Nobles, Legislative Auditor, MinnesotaStacey Pickering, State Auditor, MississippiSharon Russell, Deputy Chief Examiner, AlabamaRadford Snelding, City Auditor, Las Vegas, NevadaHubert Sparks, Inspector General, Appalachian Regional CommissionTed Stehney, Assistant Inspector General for Auditing, U.S. General Services AdministrationCorrie Stokes, Deputy City Auditor, Austin, TexasPamela Weipert, Compliance Officer, Oakland County, Michigan, Compliance OfficeKenneth Woodland, First Deputy Auditor, Massachusetts

2014-2020 StrateGiC pLan update taSk forCe (aS of 8/21/14)

Patricia Dalton, Chief Operating Officer, U.S. Government Accountability Office, Co-Chair

Gary Blackmer, Director, Oregon Audits Division, Co-Chair

Project TeamCheryl Clark, Director, U.S. Government Accountability OfficeHeather Keister, Assistant Director, U.S. Government Accountability Office

Shanda Miller, Principal Auditor, Oregon Audits Division

C o r e Va l u e sCollaboration—The National Forum recognizes the interdependency of the accountability community and believes in working together to help leverage resources and provide the most comprehensive and effective services to its members to benefit the American people.

Professionalism—The National Forum encourages a high degree of competence, character, and standards in what we do and how we do it. We value people and believe in creating a learning environment so that members are able to adapt to a constantly changing knowledge environment.

Integrity—The National Forum values honesty, and legal and ethical behavior. We believe in taking a professional, independent, objective, fact-based, nonpartisan, nonideological, fair, and balanced approach to all activities.




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