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audited government entity, a goal achieved in a variety of different ways by different cities. <br />Auditors choose audit topics through a risk assessment process. They are expected to have <br />appropriate training and certification, their work must follow protocols that ensure their focus, <br />findings and recommendations are appropriate, and their performance is subject to a "peer <br />review" process every three years. The national nonprofit Association of Local Government <br />Auditors (ALGA) is also a rich resource on this topic. <br />Methodology. The study group assembled a matrix using examples from ten cities (including <br />the proposed ballot measure for Eugene), one county, and one city -county combination. Each <br />community that we included in our matrix is more fully described in an accompanying one-page <br />profile. <br />Some of the governments we included have worked with an auditor for many decades. <br />Performance auditors can be elected or appointed, or they can be external and work on contract. <br />While the group initially tried to find examples from cities with similar populations and budgets <br />to Eugene, we quickly learned that pinpointing similar communities was difficult because other <br />cities' budgets often included either public utilities or major airports that quickly ballooned the <br />figures. The variability on budgeting made it impossible to authentically represent the auditor's <br />budget as a percentage of a city's overall budget. <br />The topics that threaded through our research include: <br />• need for the auditor's independence, <br />• access to the personnel and records of the audited entity and the city's contractors, <br />• checks and balances on the auditor's work, <br />• how audit topics are selected, and <br />• how funding for the auditor's office is provided. <br />Our group also noted any unique features of auditor functions in other cities that may be <br />pertinent or of interest to Eugene. <br />Glossary. The following glossary of terms (as used by our group) will help you better <br />understand our matrix and profiles: <br />Access: The ability to obtain necessary information to perform the performance auditing <br />function, including authority to interview employees, review public records, and obtain financial <br />data from entities that contract with a city. <br />Accountability: The process for ensuring that the auditor performs in compliance with <br />professional standards in selection of audit topics, performance of the audits, and subsequent <br />actions related to the audit function. Provisions regarding an audit committee and work <br />performance are also pertinent to accountability. <br />Funding: Financial resources for staff, office expenses, and contracting for outside auditors, <br />consultants, outside counsel, and similar expenses. <br />2 <br />