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Continuing Education

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

n Contract Auditing

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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