About AGA

Certificate of Excellence in Accountability Reporting Board

I. Purpose of the Board

The purpose of the Certificate of Excellence in Accountability Reporting Board (Board) is to encourage federal agencies to publish high-quality Agency Financial Reports (AFR) or Performance and Accountability Reports (PAR), provide federal agencies with assistance in preparing and reviewing their reports, and provide special recognition to federal agencies that produce an exceptional AFRs or PARs.

II. Functions and Responsibilities

The CEAR Board shall oversee all aspects of AGA’s CEAR Program. Through AGA’s Chief Executive Officer, the Board is responsible for:

  1. Establishing, maintaining, and interpreting the CEAR program’s eligibility requirements
  2. Establishing, maintaining, and interpreting the CEAR program’s review guidelines and procedures
  3. Establishing, maintaining, and interpreting technical requirements for review panel members
  4. Approving or rejecting federal agencies’ Agency Financial Reports or Performance and Accountability Reports submitted for consideration for the Certificate of Excellence in Accountability Reporting
  5. Meeting twice a year:
    • August meeting to discuss prior year’s program, updates/revisions to CEAR Guidelines, overall CEAR Program for areas of improvement;
    • April meeting to review the list of agencies receiving certificates and to consider, and then determine, Special Award recommendations and any other awards as determined by the CEAR Board.  

III. Structure of Board

The Board shall consist of seven members (including the Chair and Vice Chair). Of the seven members, five members will include representatives from the Chief Financial Officer community, Federal Accounting Standards Advisory Board, Inspector General community or the U.S. Government Accountability Office, Office of Management and Budget, and public accounting profession. In addition, there shall be two at-large positions. AGA’s CEO  and Senior Manager, Meetings & Programs shall be ex-officio Board members.

The National President shall appoint the seven Board members, the Board Chair, and Board Vice Chair. The National Governing Board (NGB) shall approve all appointments.

Board members shall be appointed for a three-year term and may be reappointed for an additional consecutive three-year term. The Chair and Vice Chair will serve a one-year term, but he/she can be appointed to serve additional terms.

IV. Reference to Bylaws and/or Policy and Procedures

  1. Bylaws:
    • Article V, Section 4 (i) provides that the NGB shall “review all actions and programs of National Boards, Committees, Councils and Task Forces …”
    • Article VIII, Section 1 provides that “The National President, upon ratification by the NGB, may establish such Boards, Committees, Councils and Task Forces as may be needed to assist the NGB and the National President in carrying out the programs and operations of the Association.” 
    • Article VIII, Section 4 provides that “The responsibilities of the Boards, Committees and Councils shall be specified in these Bylaws and/or stated in the Policies and Procedures approved by the NGB.”
  2. Policy and Procedures Manual:
    No specific references are made to the CEAR Board.