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AGA-Sponsored Training Courses
New!
Download AGA's
Education Catalog
AGA offers a
variety of classroom-type training courses to meet your
staff's training and education needs. These AGA-sponsored
courses can be designed around your particular requirements
and are presented at your facility by experienced and
knowledgeable financial management professionals.
Participants are awarded from 8 to 16 CPE hours at the
conclusion of each course. The following courses are
currently available:
AUDITING
n
Single Audits
(A-133)—Bridging the Expectation Gap
Many entities have questioned the quality of Single Audits
that are conducted in accordance with OMB Circular A-133. In
June 2007, the federal inspectors general reported their
findings after reviewing a statistical sample of 208 Single
Audits. They found that more than half of the reports in the
sample were either unacceptable or “of limited reliability.”
The report made three recommendations one of which was to
establish minimum standards for comprehensive training on
performing single audits. This course is focused on the
needs of auditors conducting A-133 audits and is intended to
address this particular recommendation. It concentrates on
the areas in which the report noted weaknesses
The course covers the following topics:
-
Concerns
expressed about Single Audits
-
Internal
Controls
- General concepts
- Specific applications to Single Audits
-
Federal
cross-cutting requirements
- Administrative rules
- Cost principles
-
Identifying
specific program requirements
CPE CREDITS: 16
FIELD OF STUDY:
Auditing (Governmental)
FORMAT:
Lecture, Group Discussion and Class Examples
LENGTH:
2
days |
This course provides participants with an awareness of audit
and financial oversight issues related to construction,
equipment and engineering contracts awarded by government
entities.
The course covers the following topics:
-
Purpose of contract auditing
-
Types of contracts
-
Audit classes to include in
contracts
-
Types of audits included in
contract audit oversight
-
Development of audit programs
-
Internal audit, accounting and
financial issues involved with procurements
-
Potential for fraud in contracts
CPE CREDITS:
8
FIELD OF STUDY: Auditing
FORMAT: Lecture, Group Discussion and Class
Examples
LENGTH: 1 day |
n
Fraud Detection and Prevention
Fraud is a serious and growing problem in our society and is
a particular threat to the public and private sectors’
bottom line. How to detect and prevent fraud and fraudulent
activities is crucial to effective program management and
accountability. This course is designed to highlight the
genesis of fraud in today’s environment, ways to detect it,
solutions for correcting it and methods to mitigate future
risk. The course is intended for financial and program
managers, auditors and information technology professionals.
CPE CREDITS:
8
FIELD OF STUDY: Auditing
FORMAT: Lecture, Group Discussion and
Class Examples
LENGTH: 1 day |
n
Internal Controls for
Auditors—Assessing Risk and Controls in Government
Audits
Government auditors at all levels will gain a better
appreciation and understanding of internal control systems
and how to assess their effectiveness.
The course covers the following topics:
-
Auditing standards and internal
controls
-
Control frameworks from around
the world
-
Understanding COSO
-
Risk assessment model from an
auditor's perspective
-
Assessment document for internal
controls
-
Element of an audit finding and
the relationship to internal controls
-
Strong controls, but the wrong
controls - when to recommend preventive controls versus
detective controls
-
Effectively conveying audit
results and internal control findings
CPE CREDITS: 8
FIELD OF STUDY:
Auditing (Governmental)
FORMAT: Lecture, Group
Discussion and Class Examples
LENGTH: 1 day |
n Internal
Controls for Managers and Staff—Running an Effective
Government Organization
Government managers and staff will gain a better
appreciation and understanding of how internal controls must
be built into an organization—not tacked on.
The course covers the following topics:
-
Why internal controls are
important and your responsibilities
-
Internal control frameworks
-
Why COSO?
-
Risk assessment model from a
manager's perspective
-
Assessing and changing control
systems
-
Are the right controls in place?
CPE CREDITS:
8
FIELD OF STUDY: Auditing
(Governmental)
FORMAT: Lecture, Group Discussion and
Class Examples
LENGTH: 1 day |
n
Internal Controls in the Federal
Government—Understanding A-123
Federal government managers and staff will gain a better
understanding of the significance of A-123 and its
requirements.
The course covers the following topics:
-
GAO Standards for internal
controls
-
OMB Circular A-123 requirements
and reporting
-
Risk assessment model
-
Assessment document for internal
controls
-
Changing cultures to gain
compliance and increase organizational effectiveness
CPE CREDITS:
8
FIELD OF STUDY: Auditing
(Governmental)
FORMAT: Lecture, Group Discussion and
Class Examples
LENGTH: 1 day |
ACCOUNTING/FINANCE
n
Federal Financial Management
This course is an introduction to federal financial
management for entry-level or experienced accountants who
are working in the federal accounting and financial
management area. It also can serve as a refresher for
accountants who may be returning to federal client service.
The course covers
the following topics:
-
Federal financial management legislation
-
The federal budget—process, phases, execution
-
Proprietary and budgetary accounting
-
Audited financial statements
-
Financial systems
-
Role of the central agencies
CPE CREDITS:
16
FIELD OF STUDY: Accounting
(Governmental)
FORMAT: Lecture, Group Discussion and
Class Examples
LENGTH: 2 days |
n
Compliance with the Yellow Book
The Yellow Book (also known as GAGAS) encompasses numerous
engagements, such as auditing financial statements,
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 one-day course
focuses on the Yellow Book and provides a framework for
compliance.
The participants will be able
to understand the requirements contained within Yellow Book
(e.g. general, fieldwork and reporting standards) such as
for financial statement audits, performance audits and
attestation engagements.
CPE CREDITS:
8
FIELD OF STUDY: Accounting
(Governmental)
FORMAT: Lecture, Group Discussion
LENGTH: 1 day |
n Fiscal Anatomy
of a State or Local Government Program
State and local government financial managers know that
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 is designed to
highlight the differences in accounting and financial
management at the state and local level versus the private
sector. The course follows a program from its
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. The timeline for the
program is approximately 24 months—from budget development
through the GAAP reporting requirements—even though the
actual activity takes place in one fiscal year.
CPE CREDITS:
16
FIELD OF STUDY: Finance
FORMAT: Lecture, Group Discussion and
Class Examples
LENGTH: 2 days |
MANAGEMENT ADVISORY SERVICES
n Expense
Recovery Auditing
This course is vital for any financial manager looking for
ways to reduce budget outlays, without reducing funding for
programs within their organization. It examines the process
of planning, performing and contracting for cost recovery
reviews. Participants will be provided with an overview of
such reviews and will explore how to identify high payoff
areas such as:
-
Utility expenses
-
Fuel taxes
-
Fleet management
-
Construction recoveries
-
Lease exposure
-
Duplicate payment issues
-
Hidden taxes
The course also includes a discussion of contracting for
services, as well as the advantage of conducting reviews in
house. Finally, the process used to recover overpayments
made, as well as steps necessary to adjust accounts going
forward will be explored.
CPE CREDITS:
8
FIELD OF STUDY: Management Advisory
Services
FORMAT: Lecture, Group Discussion and
Class Examples
LENGTH: 1 day or 2 days |
n
A New Service Model: Auditor Roles in Government
Performance Measurement
Government auditors can increase their value by taking on
new roles and practices aimed at improving performance
measurement and management. In this course, participants
will learn how to apply an organized framework to determine
which specific 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. Situational examples,
case histories, self-assessment exercises and presentation
materials will help participants learn:
- Where to obtain tools used by innovative auditors
for implementing these practices.
- Which practices are best to apply now in their
entity; and what skills they may need to develop?
- How to change roles and practices used over time to
keep adding more value as performance management in
their government evolves.
CPE CREDITS:
8
FIELD OF STUDY: Management Advisory
Services
FORMAT: Lecture, Group Discussion and Class
Examples
LENGTH: 1 day |
n
Assessing the Reliability and Relevance of Performance
Information
For performance information to be of most value to each
user, managers and other decision-makers must have
confidence in data reliability and believe measures are
relevant to their decisions. Thus, participants in this
course can play a critical role in making performance
management work.
The course covers the following topics:
-
Criteria for determining data
reliability, performance measure relevance and
effectiveness of data communication.
-
Techniques for analyzing the
usefulness of a program's measures.
-
Step-by-step procedures for
auditing data reliability and performance measurement
controls.
CPE CREDITS:
8
FIELD OF STUDY: Management Advisory
Services
FORMAT: Lecture, Group Discussion and
Class Examples
LENGTH: 1 day |
n
Assessing the Quality of Performance Information and
Performance Reports
This course emphasizes participants roles in assuring
government accountability by assessing the quality of
performance information reported to the public and used by
elected officials and other policy-makers.
The course covers the following topics:
-
Professional standards that apply
to audits of performance information quality.
-
Developing objectives, scope and
methods for such audits.
-
Criteria for reporting results to
the public and testing relevance and reliability of
measures.
-
Best practice case examples for
using these techniques.
-
A concluding exercise to develop
an audit program for assessing the quality of
performance information.
CPE CREDITS:
8
FIELD OF STUDY: Management Advisory Services
FORMAT: Lecture, Group Discussion and
Class Examples
LENGTH: 1 day |
n
Auditing Performance Management Systems
Audits of performance management systems provide enormous
opportunities for officials to add value by identifying how
to improve underlying systems governments use for better
decision, results and accountability of all programs and
services.
The course covers the following topics:
-
The basic performance management
cycle and key variations in use.
-
Criteria for assessing
performance management systems.
-
How to use factors such as
performance management system maturity and support
system control risks to determine audit objectives,
scope and methods.
-
How to make performance
management reviews part of a regular program of
performance auditing.
CPE CREDITS:
8
FIELD OF STUDY: Management Advisory
Services
FORMAT: Lecture, Group Discussion and
Class Examples
LENGTH: 1 day |
BEHAVIORAL ETHICS
n
Ethical Decision-Making
Ethical decision-making has never been as important as it is
today for public and private sector managers and leaders.
This seminar goes beyond compliance, beyond reviewing the
rules, codes of conduct and conflicts of interest. It is
designed to help the participants recognize, analyze and
confidently resolve the many ethical dilemmas they face
every day. This course presents ethical dilemmas in a unique
“right versus right” framework, with participants
determining which choice is the “higher right.” This
hands-on seminar allows participants to learn through
continued practice in small groups. Participants use their
own experiences to “test drive” the ethical framework
offered in the course.
CPE CREDITS:
8
FIELD OF STUDY: Behavioral Ethics
FORMAT: Lecture, Group Discussion and
Class Examples
LENGTH: 1 day |
n
Ethics in the Workplace
A transparent ethical environment is crucial within any
organization. We read, hear and see ethical lapses on a
daily basis.
The course covers the following topics:
-
The components of ethical
decisions and your role, responsibility and
accountability in various situations in the workplace.
-
How an organization's culture and
tone, internal politics and code of ethics influences
your actions.
-
How to do the "right thing" when
no specific guidance is available.
The course will provide an understanding of the Federal Code
of Ethics and how to apply the principles to the workplace.
It will address what to do when issues arise that are not
covered by existing policy or statute. The course will also
explore the risk- taking part of ethics, organizational
tone, and the differences between being ethical and being
legal.
CPE CREDITS:
8
FIELD OF STUDY: Behavioral Ethics
FORMAT: Lecture, Group Discussion and
Class Examples
LENGTH: 1 day |
COMMUNICATIONS
n
Communications Skills for Today's Workplace
The ability to communicate effectively is one of the most
important skills in today’s workplace. This one-day course
covers the 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. The course
presents various questioning techniques and when and how to
use them and provides guidance on words and phrases to avoid.
The course presents various questioning 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 communications is
so important in today’s electronic workplace. The course is
highly interactive and provides various scenarios and case
studies as part of the learning process.
CPE CREDITS:
8
FIELD OF STUDY: Communications
FORMAT: Lecture, Group Discussion and
Class Examples
LENGTH OF STUDY:
1 day |
SPECIALIZED KNOWLEDGE AND APPLICATION
n
Grants Management
Government program administrators and financial managers are
faced with the challenge of becoming more knowledgeable
about ever-changing rules and regulations and requirements;
providing assistance to managers and leaders; preparing
financial and related reports; managing grants and awards;
and dealing with compliance issues, among many other tasks.
This one-day course provides a general overview of grants
management, including preparation, review, and submittal of
proposals; negotiation and acceptance of grants; post-award
financial and administrative management; closeout and audit;
and relevant compliance issues.
This course provides a general overview of grants
management, including preparation, review and submittal of
proposals; negotiation and acceptance of grants; post-award
financial and administrative management; closeout and audit;
and relevant compliance issues.
-
The differences between grants,
gifts and contracts.
-
The administrative and legal
basis surrounding sponsored programs.
-
To identify funding sources.
-
The elements of a proposal
including budget preparation.
-
The federal circulars that govern
federally sponsored programs.
-
Allowable, unallowable and
allocable costs.
-
Direct and indirect (F&A) costs.
-
The various types of subcontract
agreements.
-
The general elements of the
closeout process.
-
How to execute the steps
necessary to prepare for an audit.
CPE CREDITS:
8
FIELD OF STUDY:
Specialized Knowledge
and Application
FORMAT: Lecture, Group Discussion and
Class Examples
LENGTH:
1 day |
PERSONAL DEVELOPMENT
n
Transitional Leadership
This course focuses on making the transition from being an
individual contributor to leader. Emphasis is placed on
understanding the leadership role, and what tools and
techniques new leaders need to succeed. For those new to
supervision, this training will also provide insight and
promote confidence for taking on this important role.
Participants will gain knowledge in applying several
techniques to enhance productivity and teamwork, and as a
result, will be able to:
-
Understand the "performance
skills" required to be a successful leader.
-
Apply a model for
determining what types of leadership styles are
necessary to get team members to accomplish tasks and
goals.
-
Set goals with team members
that increase productivity and improve performance.
-
Delegate tasks more
effectively and empowers team members.
-
Develop strategies for
improving team functioning and cohesion.
-
Create self-motivation and
group ownership among team leaders.
CPE CREDITS:
8
FIELD OF STUDY:
Personal Development
FORMAT: Lecture, Group Discussion and
Class Examples
LENGTH: 1 day |
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