Who would NOT be eligible to serve as a judge for a report submitted to the Certificate Program?

Judges play a critical role in evaluating reports submitted to the Certificate Program, as they are meant to ensure objectivity and impartiality in the assessment process.

A judge from the same state as the submitting government would be considered eligible because they are likely familiar with the specific state regulations and context, which can enhance the quality of their evaluation. Similarly, a judge from the same level of government as the submitting government can provide relevant insights that pertain to similar operational characteristics and challenges, making their evaluation valuable.

However, a judge from the same audit firm that audited the Comprehensive Annual Financial Report (CAFR) would not be eligible. This is due to a clear conflict of interest; such a judge may have biases based on prior engagements with the submission, potentially compromising the integrity of the evaluation process.

Consequently, both judges from the same state as the submitting government and judges from the same level of government are acceptable, while a judge from the same audit firm presents a conflict, reinforcing that options A and C correctly identify those who would not be eligible.