I wonder how we arrived at this perplexing state so quickly. It wasn’t long ago that I lamented the declining number of journalists who were holding governments accountable. Now those remaining journalists are finding their news reports and facts being challenged. Similarly, the conclusions of the scientific community are being questioned by nonscientific skeptics. The… Continue reading Trust, these days
Observations
The Ombudsman: Another approach to accountability
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 had greater freedom to explore accountability strategies to accomplish the mission of my office. In addition to the ten staff conducting performance audits, there were fifty-four… Continue reading The Ombudsman: Another approach to accountability
Before Audits: An Early Portrait of Local Government
Auditors must persevere in their efforts, even when they have doubts whether they make a difference. We expect and hope for something better than we usually find. We diligently report what needs to be done. Yet the incremental progress of our work is daunting in the breadth of all the areas that need to be… Continue reading Before Audits: An Early Portrait of Local Government
Audit Story: Writing a complimentary audit
Is it wrong for an auditor to recognize good work by an agency? I know the economic argument: that the cost of producing a report makes it difficult to justify when it has no recommendations that add value. I know the risk argument: that saying something good can discredit the auditor if something bad is… Continue reading Audit Story: Writing a complimentary audit
Audit Story: University Management
I had heard the stories from other state auditors about the resistance of universities to their recommendations. They’re fittingly called “ivory towers” and they aren’t conciliatory. Nonetheless, in Oregon they depend upon a large-but-declining supplement from the state budget to operate and maintain their often-claimed standing among the top universities in the country. I had… Continue reading Audit Story: University Management
On Being an Elected Performance Auditor
I spent my whole audit career either working for or being an elected auditor. I have no comparable experience answering to a legislative body, but I can talk about occasions in my 30 years when an elected auditor had obvious benefits. Before you label me a politician, you should know that I never foresaw myself… Continue reading On Being an Elected Performance Auditor
Feds are from Venus, States are from Mars, Locals are from…Earth
I have always harbored this comic book image of federal, state, and local auditors banding together to fight against mismanagement and entropy, like DC Comics’ League of Justice or Marvel’s Avengers. After all these years, despite watching a few of those fantasy movies, that performance audit scenario has faded. We may all follow the same… Continue reading Feds are from Venus, States are from Mars, Locals are from…Earth
“Oh, why do audits take so long?” everyone laments.
I’ve said the same thing many times over the years, yet I cringe when I hear someone say that audits shouldn’t have birthdays. Big findings take time, and arbitrary limits will exclude audit topics with major benefits for the public. Nature agrees: Complex or big creatures require longer gestations, up to seventeen months for some… Continue reading “Oh, why do audits take so long?” everyone laments.
Putting the “Grit” in Integrity
A wise auditor told me that we really only ask one question in our audits: “What did you do with the money?” For variety, we apply different inflections, mask the question’s nature with other words, and probe the who, what, why, where and how aspects of the question. But fundamentally we trace money from its… Continue reading Putting the “Grit” in Integrity
Seeking Sustainability
State law required an audit of an agency with the mission of restoring Oregon’s watersheds and salmon. The Oregon Watershed Enhancement Board (OWEB) had been spending a share of lottery funds for over a decade toward its mission when we took on an audit of their program. The restoration mission in Oregon is daunting but… Continue reading Seeking Sustainability
