The Association of Local Governments Auditors (ALGA) represents the central professional organization for local government audit organizations in the United States and Canada. ALGA was formed in 1989 and has over 300 organizational members and more than 2,000 individual members of ALGA. The International Organization of Supreme Audit Institutions(INTOSAI) operates as an umbrella organisation for the external government audit community. For more than 50 years it has provided an institutionalised framework for supreme audit institutions to promote development and transfer of knowledge, improve government auditing worldwide and enhance professional capacities, standing and influence of member SAIs in their respective countries. In keeping with INTOSAI's motto, 'Experientia mutua omnibus prodest', the exchange of experience among INTOSAI members and the findings and insights which result, are a guarantee that government auditing continuously progresses with new developments. INTOSAI is an autonomous, independent and non-political organisation. It is a non-governmental organisation with special consultative status with the Economic and Social Council (ECOSOC) of the United Nations. INTOSAI was founded in 1953 at the initiative of Emilio Fernandez Camus, then President of the SAI of Cuba. At that time, 34 SAIs met for the 1st INTOSAI Congress in Cuba. At present INTOSAI has 190 Full Members and 4 Associated Members. International definition INTOSAI - International Organization of Supreme Audit Institutions has published the following definition of Performance Audit:Performance auditing is an independent examination of the efficiency and effectiveness of government undertakings, programs or organizations, with due regard to economy, and the aim of leading to improvements.'' See also Supreme audit institution Performance audit Golden Fleece Award Government financial report References Further reading Maine Legislature's Office of Program Evaluation & Government Accountability This example of a state governmental's performance auditing office includes links to several detailed reports which include methodology, evaluations results, recommendations and action plans. Association of Local Government Auditors This website has a library of extracts of local government audits, job listings and articles about performance auditing. Georgia Department of Audits and Accounts Performance Audits Operations Division Includes links to recently published reports of the state's performance auditing division with findings and recommendations on improving the efficiency and effectiveness of state programs. West Virginia Legislative Auditor's Office Performance Evaluation and Research Division This example of a state governmental's performance auditing office includes links to several detailed reports which include methodology, evaluations results, recommendations and action plans. External links INTOSAI Homepage Government Accountability Office