YOUR LOCATION. AGA’S EXPERTISE....governmental financing process, and legal foundations of...

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YOUR LOCATION.AGA’S EXPERTISE.www.agacgfm.org/onsitecourses

ON-SITECOURSES

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NAVIGATING THIS CATALOGFields of StudyACC — AccountingACCG — Accounting (Governmental)AUD — AuditingAUDG — Auditing (Governmental)BETH — Behavioral EthicsBLAW — Business LawBMO — Business Management and Organization

COMS — Communications and MarketingCS — Computer Software and ApplicationsFIN — FinanceHR — Personnel/Human ResourcesMGMT — Management ServicesPD — Personal DevelopmentREGETH — Regulatory Ethics

FormatAGA on-site courses are group live, which are defined by the National Association of State Boards of Accountancy (NASBA) as “synchronous learning in a group environment with real-time interaction of an instructor or subject matter expert that provides the required elements of attendance monitoring and engagement.”

CPE InformationContinuing Professional Education (CPE) credit is based on NASBA’s guideline of 1 CPE credit for every 50 minutes of participation in a program of learning. Therefore, 8 CPEs is equal to 1 day of training, 16 CPEs is equal to 2 days of training, etc.

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CPEs earned in these courses can be used to fulfill CGFM CPE requirements. To learn more about the CGFM certification, visit www.agacgfm.org/CGFM.

Association of Government Accountants (AGA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

This catalog is produced on Forest Stewardship Council® certified paper. In addition, it is printed with renewable energy at a carbon-neutral facility with vegetable-based inks. This effort complements AGA’s continued commitment towards accountability.

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Table of ContentsCGFM Training Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5Audit Planning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8Audit Resolution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10Auditing — General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11Auditing — Internal Controls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15Auditing — Performance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17Auditing — Risk Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21Auditing — Technology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25Business Law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26Business Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30Ethics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .31Finance and Budgeting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33Grants Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35Performance Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37Professional Development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39Glossary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42

More Information and PricingFor detailed information and pricing, and to schedule your team training, visit www.agacgfm.org/onsitecourses, or call 800.AGA.7211.

AGA on-site training has a lot to offer your organization:

Quality

Our instructors understand the challenges you face and can tailor training to your specific needs.

Convenience

We bring the class to your location, avoiding travel time and additional costs.

Affordability

Our courses are priced competitively to ensure the best value.


CGFM TRAINING PROGRAM

Advance your team with the Certified Government Financial Manager® (CGFM®) certification — the mark of excellence for government financial professionals.

CGFM is the only professional certification with broad coverage of government financial management topics at the federal, state and local levels.

The curriculum of the CGFM training program gives your staff the knowledge and skills needed in today’s workplace, while also preparing individuals to sit for the CGFM examinations. All CGFM courses have been aligned to the DoD Financial Management competencies.

CGFM Course 1: Governmental EnvironmentThis course covers the organization and structure of government, public accountability, ethics in government, the governmental financing process, and legal foundations of government financial management. See course description on page 33.

CGFM Course 2: Governmental Accounting, Financial Reporting and BudgetingThis course covers the general principles, as well as unique aspects of federal, state and local governmental account-ing, financial and performance reporting, and budgeting. See course description on page 6.

CGFM Course 3: Governmental Financial Management and ControlThis course covers internal control, auditing, performance measurement, financial analysis techniques, and specific financial management practices used in government. See course description on page 15.

For more information on the value and requirements of CGFM, visit: www.agacgfm.org/cgfm.

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DESTINATION: EXCELLENCE

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ACCOUNTINGAccounting Principles in the Federal GovernmentACCG 16 CPEs

quisites: At least two semesters of college-level accounting, or equivalent experience.

Learn how the USSGL guides and applies to federal agencies’ budgetary and proprietary accounting and reporting. This course provides an overview of how federal accounting standards of the FASAB are incorporated into guidance from OMB and the Treasury. The course outlines federal accounting and describes the major financial events in-volved in receiving, distributing and obligating budgetary authority obtained from appropriations and reimbursable transactions. Attendees will learn the actual debit/credit transactions for these events, from receipt of budgetary authority to preparation of financial reports, utilizing OMB Circular A-136 and the USSGL. This course covers:

• Legal requirements for federal budgetary and proprietary accounting

• USSGL’s chart of accounts, attributes, transaction codes, crosswalks, validations and edits

• Basic accounting treatment (debits/credits) for direct appropriations and reimbursable activity

• Preparation of trial balances, adjusting entries and closing entries

• Preparation of a balance sheet from OMB and Treasury guidance

Basic Federal Accounting PrinciplesACCG 16 CPEs

Get highlights and updates on all key areas of federal accounting. The course is designed for federal employees, contractors and auditors who manage, impact and/or review federal accounting matters. This course covers:

• Financial and accounting laws• The financial environment (deficits and debt)• The roles of key central agencies • Budget and accounting processes• GAAP & USSGL• Proprietary and budgetary accounting practices

• Accounting journal and ledger entries and adjustments

• Accounting systems and controls• Audited financial statements• Accounting analysis and mission performance

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CGFM Course 2: Governmental Accounting, Financial Reporting and BudgetingACCG 24 CPEs

Learn about the general principles, as well as unique aspects of accounting, financial reporting and budgeting for federal, state and local governments. This course covers:

• Characteristics and differences of the government environment that necessitate the unique accounting and financial reporting

• Process of setting accounting and financial reporting standards for government entities

• Bases of accounting and measurement focuses used by governments

• Fiscal accountability• Exchange and nonexchange transactions

• Budgeting and uses of cost accounting in government

• Accounting and reporting in state and local governments, including fund accounting and reporting, and government-wide accounting and reporting

• Accounting and reporting for the federal government, including federal financial accounting foundations, and federal financial statements, notes and supplementary reporting

Comprehensive Update on GAAPACC 8 or 16 CPEs

Government and nongovernment accountants, and financial managers can stay current and understand the im-portance of evolving accounting standards. It covers the significant changes and clarifications to authoritative and nonauthoritative standards that impact accounting. This course covers:

• Applying GAAP (FASAB, FASB, GASB or CASB) and recent changes in these standards

• Developing confidence in financial statement preparation and disclosures

• Reviewing practical implementation issues for government and nongovernment operations

• Understanding the impact of the FASB Accounting Standards Codification project

• How to consider the impact of International Financial Accounting Standards

• The future of standards

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Cost Principles for Nonprofits, and State and Local GovernmentsACCG 8 CPEs

Individuals who are responsible for or who audit federal grant programs need to understand federal grant cost principles, which were modified with the issuance of the new Uniform Guidance, and are included in 2 CFR 200. This course will explain the cost principles and how to apply them appropriately. This course covers:

• Hierarchy of rules• Reasons for the development of the federal cost

principles

• General principles for determining allowable costs• Criteria for selected items of cost

FASAB Overview and UpdateACCG 8 CPEs

Gain an overview of FASAB concepts and standards, the standard-setting process and an update regarding FASAB’s most recent projects. It is designed for accountants, auditors, financial managers and others. This course covers:

• Statements of Federal Financial Accounting Concepts (SFFAC), including the latest releases

• Criteria regarding when the elements should be reported on the face of the financial statements [SFFAC 5]

• Distinguishing basic information, required supplementary information and other accompanying information [SFFAC 6]

• Measurement concepts for assigning value to the elements [SFFAC 7]

• The most critical statements of federal financial accounting standards

• New best practices for management’s discussion and analysis of performance and financial results

Federal Financial ManagementACCG 8 or 16 CPEs

While most appropriate for entry-level positions, this course can serve as a refresher for accountants, and others entering or returning to the federal arena. Designed for accountants and auditors, as well as other federal employees and contractors who work in federal accounting and financial management, the two-day course adds additional details on accounting, reporting and controls. This course covers:

• The federal financial and legal environment• The role of the central agencies• The federal budget (process and practices)• Proprietary and budgetary accounting

• Financial reporting• Financial systems and controls• Financial analysis and mission performance


AUDIT PLANNINGDeveloping Effective and Efficient Performance Audit ProgramsAUD 8 CPEs

Financial audits generally have a clearly defined set of audit objectives and audit scope, while performance audits generally do not. For each audit, the organization must determine appropriate scope and objectives. This requires analysis of what is needed and the most effective approach to meet that need. This course addresses the three essentials of audit planning: doing the right thing, doing it right and documenting the process. This course covers:

• Doing the right thing — what do we (or the customers) need?

• Meeting needs quickly, cheaply and well • Issues to consider for each audit

• Required steps for all audits • Risk assessment • Considering fraud as a risk • The planning process

Mapping Programs and Developing High-Impact Audit Issues AUDG 8 CPEs

Auditors must understand, and in some cases develop, audit criteria that can be used to assess risks and vulnera-bilities, and focus the audit on high-risk programs and issues. Reengineer your audit planning process and design audits to identify high-impact audit issues early in audit planning by using an approach in which auditors select issues and develop audit objectives that will not only have impact, but also be doable given constraints on audit resources. This course covers:

• Mapping each program being audited by describing and making transparent the relationships between inputs, processes, outputs, and outcomes, enabling auditors to categorize measures to demonstrate program performance levels.

• Using a performance expectations model to formally develop criteria and preliminary conditions during planning to leave more room in fieldwork for root causes and high-impact effects

• Using risk and vulnerability assessment to prioritize audit issues

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Supervision of Government Auditors: Standards and Human Relations IssuesAUDG & MGMT 8 or 16 CPEs

Learn the technical audit standards required for effective supervision of government auditors, the ongoing consid-eration of the critical “human relations” side of supervision and approaches to “balance” these two key aspects of supervising government auditors. The one-day course covers:

• Standards and technical skills: the starting point• GAGAS• Financial audits and attestations — incorporation

of AICPA fieldwork standards for supervision• Performance audits — guidance and direction

to staff, and on-the-job training tailored to subordinates’ knowledge and experience

• IIA’s International Professional Practices Framework

• Performance — includes a work program, obtaining appropriate evidence, analysis and proper communication

• Similarities and differences of the two sets of standards

• Considering the human side of supervising• Principles of supervision

The two-day course adds:

• Leadership, motivation and conflict management• Communication: internal and external• Career planning: formal and informal

• Case studies of “real-world” experiences to demonstrate how the technical and human relations sides can be balanced to lead to effective supervision of government auditors

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AUDIT RESOLUTIONMaking Cooperative Audit Resolution Understandable and AttainableAUDG & FIN & PD 8 CPEs

Implement cooperative audit resolution — a new requirement for federal awarding agencies — in a cohesive manner to create a continuous feedback loop for program improvement. This course is for anyone who manages, monitors, audits, accounts for and/or provides legal advice on programs funded by federal dollars. It’s also valuable for the recipients of federal funds, as they will learn what to expect from cooperative audit resolution, what they can request and how the process can benefit them. This course covers:

• Background on key provisions in the Uniform Guidance

• How the cooperative audit resolution and internal control provisions in the Uniform Guidance can be leveraged to reduce improper payments

• How to tailor cooperative audit resolution to the needs of your organization

• Components of key agreements that can facilitate cooperative audit resolution

• The roles of participants in the cooperative audit resolution process, including program, legal, audit and financial management personnel

“Thanks for an excellent class. I received many positive comments from my staff about the training. The content was great, and the instructor was excellent.”

—Mark Bell, Assistant Inspector GeneralOffice of Audits

Office of the Inspector GeneralNational Science Foundation

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AUDITING — GENERALAvoiding Problems in Conducting Single AuditsAUDG 8 CPEs

The Single Audit Act of 1984 requires a single, organization-wide financial and compliance audit for state and local governments. For many years, federal IGs have complained about the quality of single audits. This course is designed to assist auditors who conduct single audits to avoid the concerns raised by the IGs. This course covers:

• Concerns expressed about single audits • Dealing with the issues the IGs raised: reviewing

internal controls over compliance • Rules that govern federal grants

• Complying with federal expectations for audit findings

• Conducting audit samples in an acceptable manner• Interests of the relevant offices of the federal OIGs

Compliance with the Yellow BookAUDG 8 or 16 CPEs

The Yellow Book (also known as GAGAS) encompasses numerous engagements, such as auditing financial state-ments, performance auditing and engaging in attest work (reviews, examinations and agreed-upon procedures). Anyone working on a Yellow Book engagement must understand its general, fieldwork and reporting standards. This course covers the requirements contained within the Yellow Book (e.g. general, fieldwork and reporting standards) for financial statement audits, performance audits and attestation engagements.

Comprehensive Update of GAASAUD 8 or 16 CPEs

Government and nongovernment auditors, accountants and program managers can stay current and understand the significance of evolving auditing standards. Learn the significant changes and clarifications to authoritative and nonauthoritative standards, which impact the practice of auditing. This course covers:

• GAO and Auditing Standards Board pronouncements • IIA’s Standards for the Professional Practice of

Internal Auditing

• Public Companies Accounting Oversight Board, Sarbanes-Oxley Act of 2002

• International Standards on Auditing


Conducting a Privacy AuditAUDG 8 CPEs

Federal agencies are required to ensure a privacy audit is conducted every two years. Such audits include require-ments for compliance. This course addresses the various regulatory requirements for a privacy audit and ensures that the participants can either perform the privacy audit or monitor (OIG capacity) the privacy audit for compliance. This course covers:

• The Privacy Act of 1974 • Federal Information Security Management Act

(FISMA)

• OMB guidance on information, privacy, security and safeguards (OMB memorandums 99-05, 99-18, 00-13, 01-05, 03-22, 06-15, 06-19, and 08-21)

Conducting Effective Interviews AUD 8 CPEs

Many auditors can experience difficulty when conducting interviews due to the lack of interview training or difficult auditee personnel. This course covers:

• Who we should interview and why • Different types of interviews

• Preparation and conduct of interviews• Dealing with difficult interviewees

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DID YOU KNOW?AGA members enjoy multiple free or discounted

learning opportunities throughout the year, including complimentary webinars.

Navigate to www.agacgfm.org/membership to learn more.


Developing Audit Findings AUD 8 CPEs

Gain a thorough understanding of the five attributes of an audit finding, and learn how to analyze each finding to ensure that all necessary elements are present. This course covers:

• The difference between inductive and deductive writing

• Various techniques to improve report writing, such as producing a “reader-friendly” document and writing for brevity

Effective Writing Skills for AuditorsCOMS 8 CPEs

In many governmental audit agencies, writing performance audit reports takes more time than the rest of the audit process, combined, and can sometimes lead to arguments. Adopting the techniques from this course will make the writing of audit reports faster and more pleasant. This course covers:

• The difference between inductive and deductive writing

• Writing as a team

• Characteristics of effective reports • Specific techniques to improve your writing • Improving the editing process

Emerging Issues and Best Practices in Government Auditing in the U.S.AUDG 8 CPEs

Given the magnitude and breadth of current and anticipated budget reductions, coupled with increasing citizen demands for tighter fiscal accountability, government at all levels is permanently changing. This requires the govern-ment auditing profession to reach deep for answers that go beyond strengthening controls or improving processes. This course will focus on identifying and responding to critical emerging issues both within the auditing profession and the surrounding environment. Attention will be given to the measurement-based audit approach, compared to one based on auditing organizational controls. This course covers:

• Defining auditor roles• Interpreting standards for audit

and non-audit services• Linking appropriate and sufficient evidence to

high impact audit objectives and methodologies

• Assessing the benefits of auditor certifications• Recruiting and nurturing an

interdisciplinary workforce• Understanding the impact of governance

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Government Audit: Basic Concepts through ResolutionAUDG 40 CPEs

Learn the basic audit framework, the critical thinking skills required for performing the audit in accordance with GAGAS, and the techniques needed to complete an effective audit. Core components include the risk-based ap-proach to planning the assignment, conducting the survey using analytical procedures, completing field work, report writing and resolution. This course covers:

• Financial statement audits • Attestation engagements (project or program

specific audits/agreed-upon procedures audits) • Performance audits (economy and efficiency,

and program results)• Communication (including interview techniques

and presentation skills)

• Working paper, preparation and review (including development of audit evidence and the federal Rules of Evidence)

• Audit management and successful leadership• Standard operating procedures

SOC I and II (Type I and II)AUD 8 CPEs

Service Organization Control (SOC) I and II are often misunderstood engagements and pose implementation difficulties. There are several challenges to consider when performing a SOC engagement. This course addresses fundamentals and provides real exercises on how to ensure the standards are met. Aimed at both financial and IT staff, this course focuses on the mechanics of adhering to both SOC I and II requirements. This course covers:

• Planning and performing the engagement • Internal control (e.g. COSO) • Form and content

• Challenges including timing, number of customers depending on the report, Type I versus Type II and first year of implementation

• Reporting requirements

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AUDITING — INTERNAL CONTROLSCGFM Course 3: Governmental Financial Management and Control

AUDG 16 CPEs

Learn various financial management functions and controls required of government financial managers. This course covers:

• Basics of cash management and investment management

• Managing credit programs and collecting government debts

• Procurement in government• Inventory and supply management systems• Financial management systems• Applying various financial and

managerial analysis techniques• Objectives of internal control, including

GAO and COSO objectives

• Considerations and risks involving internal control• Responsibilities of management and auditors for

internal control• How to apply and evaluate internal controls• Objectives, uses, and elements and characteristics of

performance measures• Types of government audits and their objectives• Standards for auditors and audits• Responsibilities of management and auditors in the

audit process• Components of the Single Audit Act

Internal Controls for Auditors — Assessing Risk and Controls in Government AuditsAUDG 8 CPEs

Government auditors at all levels will gain a better appreciation and understanding of internal control systems and how to assess their effectiveness. This course covers:

• Auditing standards and internal controls • Control frameworks from around the world • GAO’s Green Book — Standards for Internal

Control in the Federal Government • Risk assessment model from an auditor’s perspective • Assessment document for internal controls • Elements of an audit finding and the relationship to

internal controls

• When to recommend preventive controls versus detective controls

• Effectively conveying audit results and internal control findings

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Internal Controls for Managers and Staff — Running an Effective Government OrganizationAUDG 8 CPEs

Government managers and staff will gain a better appreciation and understanding of how internal controls must be built into — not tacked onto — an organization. This course covers:

• Why internal controls are important and your responsibilities

• Internal control frameworks and standards

• Risk assessment model from a manager’s perspective • Assessing and changing control systems • Whether the right controls are in place

Internal Controls in the Federal Government — Understanding A-123AUDG 8 CPEs

Federal government managers and staff will gain a better understanding of the significance of A-123 and its require-ments. This course covers:

• GAO’s Green Book — Standards for Internal Control in the Federal Government

• OMB Circular A-123 requirements and reporting • Risk assessment model

• Assessment document for internal controls • Changing cultures to gain compliance and

increase organizational effectiveness

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“Thank you so much for an outstanding training event yesterday! We’ve had such great feedback from our Citadel staff! We really enjoyed your presentation style and found the stories that you told fascinating and relatable. Most people commented that they wished they’d had more time to hear additional info and details. Again, thank you very much for an informative and interesting day!”

—Lauren S. Merriken, Resource Advisor & EA to the VP for Finance & BusinessThe Citadel - The Military College of South Carolina


AUDITING — PERFORMANCE Auditing Performance Management Systems AUDG 8 or 16 CPEs

With an emphases on “fixing the system,” not just individual processes or programs, this course enables auditors to add enormous value to their government organization. Auditors will learn how to identify and recommend improve-ments in underlying systems, including strategic and performance planning; budgeting; monitoring and reporting; and decision-making that government organizations use for better decisions, accountability, and results for all their programs and services. Audits can help improve agency implementation of performance management legislation, such as the federal GPRAMA and similar state and local mandates, to achieve their purpose: that performance information is used to manage and improve government programs. The one-day course covers:

• The basic performance management cycle and key variations in its use

• Best practice criteria for assessing performance management systems

• Essentials of mapping program logic, defining performance goals and objectives, and measuring performance

• How to determine audit objectives, scope, and methods

• How to make performance management system audits part of a regular program of performance auditing


• More depth on key performance management practices to increase participants’ opportunities to relate these practices to their own government

• Exercises to develop an audit program for auditing a performance management system which participants can use as a model for planning audits of performance management systems of the organizations they audit

• A real-time assessment by participants of current performance management systems and practices in their jurisdiction against best practices presented in this course


Auditing the Quality of Performance ReportsAUDG 8 CPEs

Auditors will learn to assure that performance information is presented in an effective manner to enhance the transparency and accountability of government programs to agency leaders, elected officials and the public. At-tendees will participate in exercises that reinforce the use of best practice reporting criteria to audit the quality and effectiveness of performance reports. This course covers:

• Best practice criteria for reporting performance information, including guidelines from GASB and OMB

• How auditors can assess the quality and effectiveness of performance reporting

• Best practice reporting examples • Auditor roles and practices to help

improve performance reporting

Auditing the Relevance and Reliability of Performance InformationAUDG 8 or 16 CPEs

Auditors will learn to assure high-quality information is used for data-driven decisions, enhancing program and service performance, and reducing the risk of sub-optimal decisions. By assuring the relevance of performance mea-sures and the reliability of data, these audits will increase decision makers’ confidence in using data to make fact-based decisions critical to agency success, and will improve accountability and transparency for elected officials and the public. In addition, the federal GPRAMA, and similar state and local mandates, depend on relevant and reliable data to improve outcomes and accountability. One-day versions of the course can be tailored to emphasize all or mostly “relevance” or emphasize all or mostly “reliability,” based on your organization’s needs. The one-day course covers:

• Criteria for determining performance measure relevance and data reliability

• Techniques for analyzing the usefulness of a program’s measures and the reliability of measurement information

• Step-by-step procedures for auditing data reliability and performance measurement controls

• Examples and exercises for reviewing and practicing the audit steps in the data reliability process

• Elements of GAO’s publication, Assessing the Reliability of Computer-Processed Data


• More depth on key steps to increase participants’ opportunities to relate these steps to data management in their organizations

• An exercise to develop objectives, scope and methodology for auditing the relevance and reliability of performance information

• A real-time assessment by participants of current data relevance and reliability issues and practices in their jurisdiction against best practices presented in this course

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Auditor Roles in Government Performance MeasurementAUDG 8 CPEs

Government auditors will learn to increase their value by taking on new roles and practices aimed at improving performance measurement and management. In this course, participants will learn to apply an organized framework to determine which practices provide the best opportunities for adding new value to the entity they serve. The framework will be presented in the context of models of effective governance, service delivery, managing for results and organizational learning. This course covers:

• How to change roles and practices as performance management in your organization evolves

• Where to obtain tools used by innovative auditors for implementing these new roles and practices

• Which practices are best to apply now in your entity, and what additional skills you may need to develop

Grants and Cooperative Agreements: Auditing PerformanceAUDG 16 CPEs

Participants will learn about grants and cooperative agreements — two of the most common types of assistance agreements — as well as an approach for auditing recipient performance in carrying out the terms and conditions of grants and cooperative agreements. This course covers:

• Steps that can be taken, as well as the options that are available to the government, when recipients’ performance in executing a grant and a cooperative agreement is determined to be unsatisfactory

• Steps to determine the cause and effect of non-performance, and how performance audit results, including indications of suspected fraud, should be reported

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Performance/Operational Audit Objectives and Evidence to Achieve Measurable ResultsAUD 8 CPEs

Effectively link appropriate and sufficient evidence to audit objectives and measurable results. Focusing on physical evidence, the different types of evidence are critiqued, and, using auditor judgment, participants will analyze case studies and “real time” audits to structure and interpret evidence through the audit findings model. This course covers:

• How critical thinking is the basis for making auditor judgments, gathering appropriate and sufficient audit evidence, and developing complete findings

• Types of audit evidence to meet the defined audit objectives

• How sufficient and appropriate audit evidence is gathered and analyzed

• How to develop high-impact findings by using auditor judgment guided by audit objectives and methodologies to triangulate evidence

• How to change roles and practices over time to keep increasing value, as performance management in your organization evolves

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DID YOU KNOW?AGA has free tools to help government

financial professionals do their jobs better.

Navigate to www.agacgfm.org/tools to learn more.


AUDITING — RISK MANAGEMENTAuditing and Investigating Bribes and Kickbacks AUDG 16 CPEs

Paying and/or receiving a bribe or a kickback are corrupt acts. The potential for bribes and kickbacks exists in virtually every form of human endeavor, and in every conceivable transaction, both in the private sector and in government. This course covers:

• What constitutes a bribe and a kickback, conditions under which bribes and kickbacks are likely to take place, and the various forms that bribes and kickbacks take

• Impact of bribes and kickbacks, and U.S. statutes that govern bribes and kickbacks

• Audit trails of evidence that bribes and kickbacks generally create

• How to collect evidence to demonstrate a bribe or kickback may have taken place and how to properly report those findings

Auditor’s Role in Effective Enterprise Risk Management MGMT 8 or 16 CPEs

Ideal for federal, state or local government auditors, who integrate risk management and/or perform risk assess-ments as part of a risk-based audit plan in financial, compliance and operational functions. The course covers some or all of the following topics, depending on the number of training days selected:

• History, concepts and terms for risk management• Risk management regulations, maturity

models and frameworks• The benefits of linking strategy to

risk management and audit• Case studies in risk management in

government and private agencies

• Practical guidelines and tools that aid in the implementation of risk management

• Principles and models in risk-based auditing• Certifications in risk management and review of

practice questions


Contract/Procurement FraudAUDG 32 CPEs

Learn aspects of procurement fraud including contracting; the audit standards that pertain to the auditors’ respon-sibility for detecting fraud; an awareness of internal controls that relate to the prevention and detection of procure-ment fraud; and the U.S. statutes that apply to contract and procurement fraud. Participants will have an opportunity to apply aspects of this seminar to actual contract and procurement fraud case studies. This course covers:

• Contract and procurement fraud indicators and red flags

• Common types of contract and procurement fraud schemes

• Strategies for auditing the contracting and procurement cycle to detect and document probable fraud, and learn how to properly report those findings

Data Reliability AssessmentsAUDG 8 CPEs

If a federal agency wishes to issue a report that has findings, recommendations or conclusions, and states that they comply with GAGAS, then a data reliability assessment must be performed. This course offers an approach for performing the data reliability assessment. The course uses the methodology proposed by GAO (09-680-G) and expands the course with hands-on discussions from real-life experiences. This course covers:

• What is a data reliability assessment and when is it required?

• What are the three judgment options in the data reliability assessment report?

• How to test and document in accordance with various requirements

• How to scope the data reliability testing to a manageable level

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Fraud and Abuse: What’s it to You?AUD 8 CPEs

Despite our best efforts to fight fraud and abuse, it is still present in every organization, costing millions in lost financial and physical assets. But, do key stakeholders even share a common understanding of what fraud and abuse is? Fraud is illegal and never justifiable, but abuse is much more difficult to define and even harder to deter or detect. If an incident of abuse is somehow justifiable, is it still reportable and, most importantly, do our organizations consistently follow through to enforce penalties and discourage future incidents? This course will ask attendees to individually and collectively reflect on the roles of auditors, managers, employees and citizens in fighting, and, ultimately, reducing fraud and abuse. This course covers:

• Why establishing performance measurement, management, and audit systems must comprehend and account for fraud and abuse

• Risk and vulnerability assessments to determine the potential for fraud and abuse

• Integrating performance auditing with fraud prevention, detection and investigation

• Implementing an approach for following through to consistently enforce penalties for fraud and abuse and discourage similar incidents from reoccurring

Fraud Detection and PreventionAUD 8 CPEs

Fraud is a serious and growing problem in our society and is a threat to the public and private sectors’ bottom lines. How to detect and prevent fraud and fraudulent activities is crucial to effective program management and account-ability. This course covers the genesis of fraud in today’s environment and ways to detect it, solutions for correcting it and methods to mitigate future risk.

DID YOU KNOW?AGA’s Fraud Prevention Tool addresses fraud risks, red flags and controls to help your department implement an action plan.

Navigate to www.agacgfm.org/fraudprevention to learn more.

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Using Forensic Auditing Techniques to Identify High-Risk TransactionsAUDG 8 or 16 or 24 CPEs

Solving financial and management reporting requirements, while meeting regulatory compliance and auditability standards, are among the most essential concerns for organizations today. This course helps managers to effectively use their business data, including examining transactional data, based on business process risk and other factors of significance to management. When managers use these techniques to array transactions based on risk, the results can be used to focus scarce resources on internal control testing. Providing the results from this process to oversight agencies can assist in identifying audit subjects that, from a risk perspective, benefit management the most. This course covers:

• Using data analytics to support an agency’s internal control program and internal and external auditors, and to exchange information with other government agencies, as necessary

• Identifying best practices for research on fraud identification techniques and applications for oversight data analysis

• Disseminating research results to other managers, auditors, and investigators

• Developing and implementing ways to ensure appropriate online, read-only access to management personnel and oversight agencies

• Developing a repository for key automated systems to help auditors, investigators and others find information on specific systems

Working Papers and Audit EvidenceAUDG 8 CPEs

Auditors need to understand the basic requirements of working papers and their value to the audit process. This course addresses the AICPA and Yellow Book standards for audit documentation, standard working paper tech-niques, and potential working paper problems and ways to avoid them. This course covers:

• Working paper techniques: what working papers should contain, basic working paper processes, supervisory review and best practices

• Potential working paper problems: poor summarization, inadequate labeling, unprepared for review, failing to conform to agency policies

• Processes that are often poorly documented: risk assessment, evaluation of internal controls, consideration of fraud risk and planning process

• Types, sources and tests of evidence, and presumptions regarding evidence

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AUDITING — TECHNOLOGY FISCAMAUDG 8 or 16 CPEs

As part of auditing federal financial statements, it is necessary to understand internal control and assess the systems, applications and databases that map to the significant line items on the financial statements. This course addresses the mechanics of performing general and application controls reviews, while applying the various regulatory and authoritative requirements. The course uses the Federal Information System Controls Audit Manual (FISCAM) methodology for performing such reviews. While the course focuses on IT, it is tailored for financial auditors wishing to understand the IT steps in support of financial statement audits. This course covers:

• Introduction to general and application controls reviews

• General controls reviews: security management, access, configuration management, segregation of duties and contingency planning

• Application controls reviews: understanding the application, application-level general controls, business process controls and interface controls

Introduction to ITAUD 8 or 16 CPEs

This course is designed for staff with little or no background in IT and related concepts. It is aimed at individuals who will be conducting IT audits or those with financial backgrounds who have recently switched to the IT area. This course covers:

• Introduction to IT • System components (e.g. servers) • Concepts

• Firewalls & intrusion detection • Physical and logical security • Encryption & VPN


BUSINESS LAWAnti-Deficiency Act StatutesBLAW 8 CPEs

Like federal appropriations law in reverse, this course reviews specific statutes in Title 31 (money and finance) of the Code of Laws of the United States of America. These statutes dictate requirements for availability of funds for purpose, time and amount. They also define responsibilities of accountable officers and the GAO relating to financial liability, conditions for relief of that liability, and who can grant relief. In addition to the statutory language, examples from comptroller general decisions and reported Anti-Deficiency Act violations provide illustration and instruction. This course covers:

• Making or authorizing an expenditure or obligation in excess of an appropriation, or apportionment

• Initiating an obligation or contract in advance of an appropriation

• Making or authorizing an expenditure or obligation of funds required to be sequestered

• Accepting voluntary services or employing personal services without authority

• Establishing a reserve of an appropriation to provide for contingencies

• Timelines for requesting, making and reviewing apportionments

• Administrative division of apportionments

• Prohibited obligations and expenditures in excess of administrative divisions

• Administrative discipline and criminal penalties for violations

• Requirement to report violations• Apportionments necessitating deficiency

or supplemental appropriations• Failure to deposit funds to miscellaneous

receipts accounts of the Treasury• Designation of accountable officers • Liability and relief of liability of accountable officers

for losses of funds or improper payments


Appropriations Law PrinciplesBLAW 24 CPEs

Gain an overview of key appropriations law concepts and principles based on GAO’s Principles of Federal Appropria-tions Law (the Red Book). The course utilizes 45 specific “purpose categories,” 130 comptroller general decisions, and 15 Anti-Deficiency Act violations for instruction, illustration, and reinforcement of discussed principles and prohibi-tions. Brief scenarios from comptroller general decisions and Anti-Deficiency Act violations are assigned for group discussion of specific concepts. This course covers:

• Terminology from GAO’s A Glossary of Terms Used in the Federal Budget Process

• Federal budget cycle, including budget preparation, budget submission, congressional action and budget execution

• Agency regulations and review of agency discretion in use of appropriations

• Availability of funds relating to the purpose, time and amount of appropriations

• Selected Anti-Deficiency Act violations relating to improper use or augmentation of appropriations

• Determining length, amount, and use of appropriations under a continuing resolution

• Categories, roles and responsibilities of accountable officers

• Liability and relief of liability of accountable officers for losses of funds or improper payments

Appropriations Law RefresherBLAW 8 CPEs

Prerequisites: Attendees should have taken a full-length (3 or 4 days) appropriations/fiscal law class within the past three years.

Gain a succinct update on the GAO’s Principles of Federal Appropriations Law (the Red Book). This course utilizes approximately 25 specific “purpose categories,” 45 comptroller general decisions, and 17 Anti-Deficiency Act viola-tions for instruction, illustration, and reinforcement of discussed principles and prohibitions. This course covers:

• Availability of funds: purpose, time and amount• Proper obligation of contracts and

interagency transactions

• Identification of accountable officers

• Liability and relief of liability of accountable officers

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Appropriations Law Refresher and UpdateBLAW 16 CPEs

Experience a two-day thorough refresher and update on the GAO’s Principles of Federal Appropriations Law (the Red Book). This lecture course utilizes about 30 specific “purpose categories,” 50 comptroller general decisions, and 20 Anti-Deficiency Act violations for instruction, illustration, and reinforcement of discussed principles and prohibitions. This course covers:

• Basic terminology and concepts of “budget authority” and appropriations law

• Recent comptroller decisions relating to the purpose, time and amount of appropriations

• Recently reported Anti-Deficiency Act violations relating to improper use of appropriations

• Length, amount, and use of appropriations under a continuing resolution

• Roles and responsibilities of accountable officers• Liability and relief of liability of accountable officers


Appropriations Law SeminarBLAW 32 CPEs

Gain an overview of key appropriations law concepts and principles based on the GAO’s Principles of Federal Ap-propriations Law (the Red Book) with emphasis on comptroller general decisions and reported Anti-Deficiency Act violations. This course covers:


• Basic principles and concepts surrounding federal appropriations law

• Limitations of an agency’s discretion in the absence of specific guidance

• Availability of funds relating to purpose, time and amount of appropriations

• Fundamental importance of proper obligations • Length, amount and limitations of continuing

resolutions• Categories of accountable officers• Liability and relief of liability of accountable officers


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Certifying and Other Accountable Officers in Federal AgenciesBLAW 8 CPEs

Learn the legal and operational aspects of the duties and responsibilities of certifying, and other accountable officers who are appointed as “accountable officers” of the Treasury, including departmental accountable officials in the DoD. Attendees will review and discuss comptroller general decisions relating to responsibilities for proper certifica-tion of payments, financial liability, and relief of liability. This course covers:

• Importance of certifying officer activities and the consequences, particularly personal financial liability, for certifying improper or illegal payments

• Description of an “accountable officer”• Duties and responsibilities of accountable officers

• A review of U.S. statutes relating to designation, liability and relief of liability of accountable officers

• The payment process that includes funds control officers, contracting officers, travel card holders, purchase card holders and approving officials, and certifying officers

Fiscal Law for DoD PersonnelBLAW 32 CPEs

Although similar in many respects to Appropriations Law Seminar, this course provides a more extensive review of the DoD environment and incorporates guidance from the DoD Financial Management Regulation and the U.S. Army’s Fiscal Law Deskbook. The course emphasizes the DoD budget preparation process, specific congressional committees in the congressional review process, greater review of DoD authorization and appropriations acts, and budget execution guidance. This course covers:


• Basic principles and concepts (with extensive review of major DoD appropriations) relating to federal fiscal law

• Limitations of an agency’s discretion in the absence of specific guidance

• Availability of funds (purpose, time and amount), including Morale, Welfare and Recreation funds, and non-appropriated funds

• Fundamental importance of proper obligations• Overview of interagency transactions • Length, amount and limitations of continuing

resolutions• Categories of accountable officers, including

departmental accountable officials• Liability and relief of liability of accountable officers

for losses of funds or improper payments BUSI

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BUSINESS MANAGEMENTFederal Financial Management OverviewACCG & AUDG & BLAW & BMO & CS & FIN & REGETH 32 CPEs

Learn how multiple financial management disciplines in the federal government interconnect to support almost $4 tril-lion spent annually to support the social, economic, political, and military goals of the United States. This course covers:

• Federal financial management processes, systems, accountability and ethics

• Perspectives on the federal budget relating to revenue and expenditures

• The federal budget cycle and the cycle of financial management activities

• Principles of appropriations law relating to purpose, time and amount

• Requirements for federal budgetary, proprietary and managerial accounting

• USSGL• GAO standards of internal control• OMB guidance on financial reporting• Performance reporting and management• Review and audit of performance and financial

reports

Inventory Management SystemsBMO 8 CPEs

Learn the functional requirements of inventory management systems. This course covers:

• Inventory recognition and valuation• How to determine inventory needs• Inventory storage• Inventory undergoing repair or in production

• Inventory disposition• Inventory program planning and monitoring• Operating materials and supplies• Stockpile materials

Personnel Management SystemsHR 8 CPEs

Learn ways to monitor the functional requirements of Personnel Management Systems. This course covers:

• Human resource data collection/maintenance and personnel processing

• Time and attendance processing• Leave processing

• Payroll withholdings/deductions processing• Computing gross pay• Payroll processing and distribution• Specialty pay


ETHICSConduct and Ethics Requirements for Fraud Examiners and Investigators: Guidance in a Gray WorldBETH 8 CPEs

Every fraud specialist knows that at any point, an ethical challenge can present itself. Suspects facing jail time, large amounts of money and innocent-seeming requests can all add up to one’s honor being compromised.

Ethics is a cornerstone in every profession, especially for fraud specialists. The public and employers place a signifi-cant trust in fraud specialists and there is, inherent in that trust, the expectation that a fraud specialist will know and understand the legal and ethical standards that apply. However, those standards are increasingly complex, and a lack of understanding of the ethical and legal standards can expose a fraud specialist to the risk of a breach in compli-ance or even malpractice. This course will examine ethical issues and provide guidance on how to handle them. This course covers:

• A definition of ethics and ethical behavior• The responsibilities and obligations of decision

makers in the practice of professional ethics

• Some of the pitfalls that may be encountered in ethical analysis

• The important principles that guide the decision-making process when faced with ethical dilemmas

Ethics BETH & REGETH 8 CPEs

This course covers all components of ethics, including the federal Code of Ethics, case studies, actual ethical sit-uations and challenges in the workplace. This course is about policies versus procedures, consistency, workplace challenges, rules and regulations. Case studies and real ethical situations will be presented. This course covers:

• Ethics basics• The difference between ethical and legal

• How to handle various ethical situations/dilemmas • Risks and rewards of being ethical


Ethics and Conduct Requirements for Accounting and Auditing ProfessionalsBETH & REGETH 8 CPEs

The public and employers place a significant trust in auditors and accountants, and there is, inherent in that trust, the expectation they will know and understand the legal and ethical standards that apply. However, those standards are increasingly complex and a lack of understanding of the ethical and legal standards can expose auditors and accountants to the risk of a breach in compliance, or even malpractice. This course is designed to provide auditors, accountants and CPAs with critical guidance and updated information on the current standards.

A portion of this course is designed to meet the State Boards of Accountancy requirement for regulatory review. This session, approved by the Board of Accountancy, will provide a review that is specific to the practice of public accountancy in specific states, their current accountancy act, and Board of Accountancy regulations. A separate portion of the course is designed to meet the ethics education requirement of the State Boards of Accountancy. The final, separate, two-hour portion of the course is designed to provide government auditors, accountants, and fraud specialists and/or forensic accountants, with the critical guidance and updated information on their current standards. This course covers:

• Ethical and professional conduct standards, and statutory and regulatory requirements

• States Accountancy Act• Current State Boards of Accountancy regulations• Activities that have caused accounting and

auditing professionals to be perceived as in violation of conduct and ethical standards

• Current ethical standards for various professional organizations

• Recent publications on conduct and ethics for accounting and auditing professionals

• Disciplinary actions taken by the State Boards of Accountancy and other professional organizations

ETHICS

DID YOU KNOW?AGA has ethics experts on hand. Submit your ethics question and it may be anonymously published in the Journal of Government Financial Management.

Navigate to www.agacgfm.org/ethicsquestions to learn more.


FINANCE AND BUDGETINGBudget Development and ExecutionFIN 8 CPEs

Budgeting for federal, state and local governments requires many sub-processes that take place in a defined budget cycle. Everyone has a role in preparing or executing the budget; regardless of level, there are well-defined proce-dures and rules.

This course offers an understanding of the concepts and practices of governmental budget preparation and exe-cution processes. All aspects of the budget cycle, from formulation, review, appropriation, budget execution and reporting will be analyzed. The various types of budgets, including performance, line-item and program budgets will be examined, with particular attention paid to budget preparation, execution and reporting as they relate to GAAP. This course covers:

• Budget cycle and its various steps• Use of and advantages/disadvantages of

performance, line-item and program budgeting systems

• Applying GAAP to the budgetary preparation, execution and reporting process

• Preparing and critically examining management reports and financial statements that provide budgetary information

• Making plans and formulating suggestions for improving the budget system used by their own government

CGFM Course 1: Governmental EnvironmentFIN 8 CPEs

Learn about the unique aspects of government and how they differ from the private sector and nonprofit organiza-tions. This course covers:

• How governments are organized and structured• The legally based implications of the

government financial environment• Importance of the budget in government• The management cycle, and how the

various stages are interrelated

• How governments are financed• The role and structure of taxes• The purposes for issuing debt• What it means to be publicly accountable• The importance of ethics in government• Electronic services in government

Cost Principles for Nonprofits, and State and Local GovernmentsSee course description on page 7.

1


Federal BudgetingFIN 8 CPEs

Gain highlights and updates of all key areas of federal budgeting. The course is designed for federal employees, contractors and auditors who manage, impact and/or review federal budget matters. This course covers:

• Federal financial environment• Financial and budget laws, and guidance• OMB guidance• The roles of other key central agencies

• Budget formulation processes and practices• Performance budgeting• Budget execution (and accounting) processes and

practices• Budget analysis and mission performance

Fiscal Anatomy of a State or Local Government ProgramFIN 8 or 16 CPEs

State and local government financial managers know their accounting and financial management systems are unique, but how can the differences be explained to new personnel? Do program managers understand how their activities fit into the big picture? Do auditors of government programs understand the nuances of encumbrances, appropriations and allotments? This course covers:

• Programs from inception — adoption by appropriation — to budget execution, which includes establishing allotments and allocations, processing personnel and payroll, procuring goods, services and capital, and revenue processing

• Differences in accounting and financial management at the state and local levels, versus the private sector

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GRANTS MANAGEMENTAdministrative Rules for Federal Grantees FIN 8 CPEs

Individuals who are responsible for, or who audit federal grants must understand the administrative rules that apply to those grants. The rules are contained in the Uniform Guidance, 2 CFR 200. This course covers:

• When to get approval to change the grant budget• Recipient’s responsibilities when equipment

remains after the grant is complete

• How long a recipient must retain records applicable to grant activities

Cost Principles for Nonprofits, and State and Local GovernmentsSee course description on page 7.

Grants and Cooperative Agreements: Auditing PerformanceSee course description on page 19.

DID YOU KNOW?You may be able to avoid improper payments by using AGA’s free Subrecipient vs. Contractor Checklist.

Navigate to www.agacgfm.org/tools to learn more.


Subrecipient Monitoring AUDG 8 CPEs

The revised Uniform Guidance increases its emphasis that pass-through entities monitor their subrecipients. Failure to properly monitor can create major problems for the pass-through entity. The pass-through entity may be liable for misspent funds if the subrecipient cannot repay them. Failure of the subrecipient can also reflect poorly on the pass-through entity, damaging its reputation, endangering future grant awards, and possibly leading to negative publicity in the media. This course covers:

• Definition of subrecipient• Expectations, federal rules and recommended

steps for subrecipient monitoring

• Requirements for single auditors to review subrecipient monitoring

Uniform Guidance: What it Means for the Grant CommunityAUDG 8 CPEs

Grants management reform is here; and now is the time to shift focus from “process” to “performance.” On Dec. 26, 2013, OMB issued new regulations covering federal grants, which revise virtually all of the general grant regulations including administrative rules, cost principles and single audit requirements. All persons who deal with federal grants need to be aware of the changes. This course covers:

• The federal shift from compliance to performance • New focus on risk • New time and effort certification • New rules on procurement • Written controls on cash management and

allowability • New rules on travel, meals and conferences

• New controls on computers • Conflicts/fraud/gratuity rules • Administrative costs/indirect costs • New rules on audits/monitoring • Changes to close-out/management decisions • OMB & Council on Financial Assistance Reform plans

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PERFORMANCE MANAGEMENTAssessing and Strengthening Performance ManagementMGMT 8 or 16 CPEs

With federal legislation strengthening the GPRA and more state and local performance accountability mandates, it is more important than ever for federal, state, and local agencies to establish and maintain performance manage-ment systems. The intent of the GPRAMA and similar state and local legislation is to ensure information produced by performance management systems is used for decisions to manage and improve government programs and for accurately reporting results. This course enables government managers and staff to assess and strengthen an existing performance management system, especially the four sub-systems used for performance improvement and accountability — performance planning, budgeting, monitoring/reporting and decision making. This course covers:

• Best practice criteria to assess performance management systems

• Essentials of mapping program logic, defining performance goals and objectives, and measuring performance

• Using essential performance information through repeated cycles that involve all major performance management subsystems

• Exercises to develop plans to assess performance management subsystems, which participants can use as models for assessing and improving performance management of programs in their own organizations

Assessing Performance Measures and Performance DataMGMT 8 or 16 CPEs

Government agencies face increasing demands to be data-driven to improve performance, reduce costs, and report performance to elected officials and the public. So, it is more important than ever that government managers and staff use and report the right measures with reliable data. When agencies improve the relevance and reliability of their performance information, they add value to how they manage programs, increase the confidence of elected officials in performance data, and help build public trust. This course will train participants in a performance mea-surement assessment methodology that can be replicated throughout their organization to leverage limited perfor-mance management resources. This course covers:

• How to assess the relevance of program performance measures and data

• Elements of the GAO’s publication, Assessing the Reliability of Computer Processed Data

• Methods for testing data reliability and ensuring that reliable data will be reported for relevant performance measures

• Case examples drawn from the best practices of local, state and federal governments


Government Executive Oversight of Procurement ActivitiesMGMT 8 CPEs

Participants will share their executive-level experience overseeing procurement activities. This course is most appro-priate for those who are in any way responsible for overseeing any element of government procurement activities. This course covers:

• Achieving value in public procurement• Holding contractors, vendors and procurement

officials accountable• Ensuring transparent procurement systems

• Ensuring procurement processes — from needs determination to contractor and vendor performance — are effective, efficient and economical

• Preventing, detecting, investigating and prosecuting fraud

Grants and Cooperative Agreements: Auditing PerformanceSee course description on page 19.

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PROFESSIONAL DEVELOPMENTBusiness WritingCOMS 8 CPEs

Learn elements of business writing — writing letters, reports and memos. Review the components of writing, how to address your audience, and the purpose of specific writing. We will also discuss and review grammar. Types of writing include: writing to inform, challenge, persuade, advocate, compliment, critique, provide feedback, etc. This class is interactive and has writing exercises. This course covers:

• Writing in a clear, concise and coherent manner• Making writing more enjoyable

• Writing correctly and effectively

Communication Skills and TechniquesCOMS 8 CPEs

The ability to communicate effectively is an essential skill. This course covers three components of communication: visual, tone and words. It focuses on listening skills and the need to adjust to the styles of those with whom you communicate. It differentiates between emotion and logic, and provides guidelines for being effective in your workplace. This highly interactive course presents various techniques (and when and how to use them), and provides guidance on words and phrases to avoid. Participants will gain insight into their styles, as well as an understanding of why communication is so important in today’s electronic workplace.

Customer/Client Service: Skills and TechniquesCOMS 8 CPEs

Customer/client service skills are increasingly important in today’s workplace. This course defines the customer (internal and external), explains how to deal with difficult customers, and teaches the attendees how to focus on the customer and their needs and wants. Case studies and role play situations are a part of the training. This course covers:

• Identifying the customer and their needs• Enhancing your skills in providing

excellent customer service

• Communicating with difficult customers/clients• Evaluating the customer service you provide

Effective Writing Skills for AuditorsSee course description on page 13.


Interpersonal Skills and TechniquesCOMS 8 CPEs

Learn people-skills for today’s workplace. The training includes being effective in the workplace, working with various styles (and accommodating those styles), adjusting one’s style to be effective with others, coping with stress, and managing those above you, as well as your staff and your team. This course covers:

• Workplace effectiveness and flexibility• Career and personal performance management

• How to earn respect while respecting others• Stress management

Leadership: Components and TechniquesHR 8 CPEs

Learn the skills and styles of leadership; how to adjust one’s leadership style to be effective with your team and with management; and how to gain, and maintain respect for, flexibility and fairness. This in an interactive class. This course covers:

• Leadership and successful leadership techniques• Accommodating the needs of the individuals and

the team

• Workplace fairness• Gaining respect from those you lead• Being fair and impartial

SupervisionHR 8 CPEs

This class covers all elements of supervision, from position descriptions to performance appraisals. We use case studies, role play and problem solving. This is an interactive class, which can be adjusted to the client’s needs. This course covers:

• Best ways to train staff • How to deal with difficult staff • Documentation • Accommodating various styles/personalities of staff • Rewards

• Confidentiality• Discipline • Reasonable accommodations• Managing up and down

Supervision of Government Auditors: Standards and Human Relations IssuesSee course description on page 9.

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AICPA — American Institute of Certified Public Accountants

CASB — Cost Accounting Standards Board

COSO — Committee of Sponsoring Organizations

DoD — U.S. Department of Defense

FASAB — Federal Accounting Standards Advisory Board

FASB — Financial Accounting Standards Board

FISCAM — Federal Information System Controls Audit Manual

GAAP — Generally Accepted Accounting Principles

GAAS — Generally Accepted Auditing Standards

GAGAS — Generally Accepted Government Auditing Standards

GAO — U.S. Government Accountability Office

GASB — Governmental Accounting Standards Board

GPRA — Government Performance and Results Act

GPRAMA — Government Performance and Results Modernization Act of 2010

IG — Inspector General

IIA — Institute of Internal Auditors

OIG — Office of Inspector General

OMB — Office of Management and Budget

SOC — Service Organization Control

Treasury — U.S. Department of the Treasury

Uniform Guidance — OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards

USSGL — United States Standard General Ledger

GLOSSARY


Accounting Principles in the Federal Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Administrative Rules for Federal Grantees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .35 Anti-Deficiency Act Statues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .26Appropriations Law Principles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27Appropriations Law Refresher . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27Appropriations Law Refresher and Update . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .28Appropriations Law Seminar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .28Assessing and Strengthening Performance Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37Assessing Performance Measures and Performance Data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37Auditing and Investigating Bribes and Kickbacks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21Auditing Performance Management Systems . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17Auditing the Quality of Performance Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18Auditing the Relevance and Reliability of Performance Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18Auditor Roles in Government Performance Measurement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19Auditor’s Role in Effective Enterprise Risk Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21Avoiding Problems in Conducting Single Audits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11Basic Federal Accounting Principles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5Budget Development and Execution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .33Business Writing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .39Certifying and Other Accountable Officers in Federal Agencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .29CGFM Course 1: Governmental Environment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .33CGFM Course 2: Governmental Accounting, Financial Reporting and Budgeting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6CGFM Course 3: Governmental Financial Management and Control . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15Communication Skills and Techniques . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .39Compliance with the Yellow Book . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11Comprehensive Update on GAAP . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6Comprehensive Update of GAAS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Conduct and Ethics Requirements for Fraud Examiners and Investigators: Guidance in a Gray World . . . . . . . . . . . . . . . . . . . . . . . . 31Conducting a Privacy Audit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12Conducting Effective Interviews . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Contract/Procurement Fraud . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22Cost Principles for Nonprofits, and State and Local Governments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Customer/Client Service: Skills and Techniques . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .39Data Reliability Assessments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22Developing Audit Findings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

INDEX


Developing Effective and Efficient Performance Audit Programs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8Effective Writing Skills for Auditors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13Emerging Issues and Best Practices in Government Auditing in the U.S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13Ethics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Ethics and Conduct Requirements for Accounting and Auditing Professionals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .32FASAB Overview and Update . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7Federal Budgeting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .34Federal Financial Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7Federal Financial Management Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .30Fiscal Anatomy of a State or Local Government Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .34Fiscal Law for DoD Personnel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .29FISCAM . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25Fraud and Abuse: What’s it to You? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23Fraud Detection and Prevention . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23Government Audit: Basic Concepts through Resolution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14Government Executive Oversight of Procurement Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38Grants and Cooperative Agreements: Auditing Performance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19Internal Controls for Auditors — Assessing Risk and Controls in Government Audits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15Internal Controls for Managers and Staff — Running an Effective Government Organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16Internal Controls in the Federal Government — Understanding A-123 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16Interpersonal Skills and Techniques . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .40Introduction to IT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25Inventory Management Systems . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .30Leadership: Components and Techniques . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .40Making Cooperative Audit Resolution Understandable and Attainable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10Mapping Programs and Developing High-Impact Audit Issues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8Performance/Operational Audit Objectives and Evidence to Achieve Measurable Results . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20 Personnel Management Systems . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .30SOC I and II (Type I and II) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14Subrecipient Monitoring . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .36Supervision . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .40Supervision of Government Auditors: Standards and Human Relations Issues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9Uniform Guidance: What it Means for the Grant Community . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .36Using Forensic Auditing Techniques to Identify High-Risk Transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .24Working Papers and Audit Evidence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .24

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