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        <Desc>Website</Desc>
        <TotalAmt>18296</TotalAmt>
        <ProgramServicesAmt>18296</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>Peer Review</Desc>
        <TotalAmt>183125</TotalAmt>
        <ProgramServicesAmt>183125</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>Credit Card Fees</Desc>
        <TotalAmt>29288</TotalAmt>
        <ProgramServicesAmt>21431</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7857</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>Consultant Expenses</Desc>
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        <ProgramServicesAmt>7820</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2500</ManagementAndGeneralAmt>
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      <AllOtherExpensesGrp>
        <TotalAmt>1429</TotalAmt>
        <ProgramServicesAmt>20</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1409</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>991908</TotalAmt>
        <ProgramServicesAmt>857068</ProgramServicesAmt>
        <ManagementAndGeneralAmt>134840</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <CashNonInterestBearingGrp>
        <BOYAmt>452292</BOYAmt>
        <EOYAmt>239037</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
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        <EOYAmt>998702</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
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        <EOYAmt>69951</EOYAmt>
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      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>81331</BOYAmt>
        <EOYAmt>83236</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <TotalAssetsGrp>
        <BOYAmt>1187826</BOYAmt>
        <EOYAmt>1390926</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>56913</BOYAmt>
        <EOYAmt>84614</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>486020</BOYAmt>
        <EOYAmt>551541</EOYAmt>
      </DeferredRevenueGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>542933</BOYAmt>
        <EOYAmt>636155</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>644893</BOYAmt>
        <EOYAmt>754771</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>644893</BOYAmt>
        <EOYAmt>754771</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1187826</BOYAmt>
        <EOYAmt>1390926</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>109878</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleC documentId="IRS990ScheduleC-176-Copy1">
      <SubstantiallyAllDuesNondedInd>true</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>true</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="IRS990ScheduleD-178-Copy1">
      <TotalRevEtcAuditedFinclStmtAmt>1101786</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>1101786</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>1101786</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>991908</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>991908</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>991908</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="IRS990ScheduleO-197-Copy1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>NASACT - management services - $226,458</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>Full members - employees of local government audit organizations.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>Associate members - individuals not eligible as full members. Det by Board.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>Only full members in good standing have voting privileges. Elections for</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>Bd of Directors decided by majority of full members participating in vote.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>Kathie Harrison, P.O. Box 1088, Austin, TX 78767</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>Rebecca Takahashi, 701 E. 3rd Street, Ste 200, Los Angeles, CA 90013</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A draft Form 990 is provided to all members of the Board of Directors.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The board members review and provide feedback before final is submitted.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Copies of the organization's documents are available online or</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>by request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>Expenses: $28528.00 including grants of: $0.00 Revenue: $63711.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>Regional Trainings - ALGA holds regional trainings at various locations</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III</FormAndLineReferenceDesc>
        <ExplanationTxt>throughout the year to allow attendees to earn CPE &amp; discuss emerging issue</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>Expenses: $14937.00 including grants of: $0.00 Revenue: $24705.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>Winter Conference - This conference allows attendees to obtain CPE, share</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>ideas, and discuss emerging issues in local government auditing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>Expenses: $12311.00 including grants of: $0.00 Revenue: $19635.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>Webinars - ALGA hold webinars on various topics which give members the</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>opportunity to earn CPE and discuss emerging issues.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>