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Register Now for AGA's Internal Control & Fraud Conference
Join us at the Hyatt Regency Atlanta to earn 14 CPE hours at outstanding educational sessions. This year's program is not to be missed! AGA’s fraud conference promises to be an excellent learning and networking opportunity. With the theme “Fraud Prevention and Detection: The Newest Tools and Techniques,” this conference will focus on management’s responsibility for ensuring a good internal control system and the role of accountability professionals in minimizing the risk of fraud, waste and abuse. Learn about the $67 billion Iraq Oil-for-Food fraud; Medicare/ Medicaid fraud; A-123 implementation; internal controls and fraud in not-for-profit organizations and cities; school district fraud in the state of New York; and the use of fraud hotlines in cities across the country.

View the complete schedule of dynamic speakers.
Monday, Sept. 25
Tuesday, Sept. 26

Register today and show your commitment to a more accountable government!


Make the Connection: Attend AGA’s PMC in October

Join us for AGA’s Second National Performance Management Conference (PMC)—a one-of-a kind event focusing on state and local government performance reporting. The PMC, set for Oct. 30-31 in Schaumburg, IL, will bring together state and local government professionals to share in education, networking and recognition of government entities that have been honored with AGA’s Certificate of Achievement in SEA Reporting. The theme is, “Integrating Measurement with Management: Making the Connection,” and it offers 16 CPE hours. Make a connection with SEA award winners!


SAS No. 112:  Impact on Auditors and Preparers
NASACT, in conjunction with AGA and ALGA, is pleased to announce an audio conference on AICPA Statement on Auditing Standards No. 112, which establishes standards and provides guidance on communicating matters related to an entity’s internal control over financial reporting identified in an audit of financial statements. The audio conference, worth 2 CPE hours, is set for 2 – 3:50 p.m. EDT on Oct. 19. Speakers are Randy Roberts, Director of Professional Practices, Office of the Auditor General, state of Arizona, and Arizona State Comptroller Clark Partridge. Cost is $249 if you register before Oct. 13.  


Now Accepting Nominations for Excellence in Government Leadership Award, to be Presented at 2007 NLC
Which state government professional do you know who has demonstrated outstanding leadership that led to improved government services and operations? Nominate your candidate for AGA’s Excellence in Government Leadership Award today. All leadership award nominations must be submitted electronically to Rosanna Ortiz by Friday, October 27, 2006.


September 18, 2006 • News from the Profession


AGA Today is Broug`t to You by AGA Corporate Partner Clifton Gunderson
Clifton Gunderson's DC office is looking for experienced professionals to join our public sector practice. The ideal candidate will have 5+ yrs of Public Accounting or equivalent audit experience along with your BA/BS in Accounting and CPA or CGFM. Duties will include audits of Federal entities, State & Local audits (GASB), A-133 audits, and compliance auditing. To apply please e-mail Jennifer.Busse@cliftoncpa.com


Interior IG Assails Agency for 'Anything Goes' Ethics
The U.S. Department of the Interior’s chief official responsible for investigating abuses and overseeing operations accused the top officials at the agency on Wednesday of tolerating widespread ethical failures, from cronyism to cover-ups of incompetence. “Simply stated, short of a crime, anything goes at the highest levels of the Department of the Interior,” charged Earl E. Devaney, the Interior Department’s inspector general, at a hearing of the House Government Reform subcommittee on energy. “I have observed one instance after another when the good work of my office has been disregarded by the department,” continued Devaney, who is a member of AGA’s Washington D.C. Chapter. “Ethics failures on the part of senior department officials—taking the form of appearances of impropriety, favoritism and bias—have been routinely dismissed with a promise ‘not to do it again.’ ” The blistering attack was part of Devaney’s report on what he called the Interior Department’s “bureaucratic bungling” of oil and gas leases signed in the late 1990’s, mistakes that are now expected to cost the government billions of dollars but were covered up for six years. —Edmund L. Andrews, The New York Times. Read the entire article.

States: Feds Ignoring Anti-Terror Intelligence
Five years after the 9/11 terrorist attacks called into question the nation's intelligence system, state homeland security officials say the federal government still is failing to collect and analyze terror-threat information gathered by state and local authorities. State homeland security officials in charge of new intelligence "fusion centers" told Congress that the federal government needs to come up with a way to connect federal, state and local information-gathering sources or risk missing clues that could help prevent another terrorist attack. They also criticized the federal government for significant delays in issuing top-secret clearance to state officials and for withholding too much information on the grounds that it is classified. —Kavan Peterson, Stateline.org. Read the entire article.


AGA Today is Brought to You by AGA Corporate Partner

Improving your performance to improve your organization’s results.

The Graduate School, USDA provides professional training and educational services to  government auditors and financial managers. We offer studies in accounting, budgeting, financial management and performance auditing, as well as customized development services to meet your organization’s needs.

For more information, call (888) 744-GRAD or visit www.grad.usda.gov.


Wake Up America: Fiscal Policy is Unsustainable
The Concord Coalition is organizing a series of public forums around the country designed to focus attention on our nation’s daunting long-term fiscal challenges. It is called the Fiscal Wake Up Tour. The purpose of this new issue-oriented grassroots project is to draw attention to the simple fact that, according to analysts of diverse political views, current fiscal policy is unsustainable and hard choices must be made to set things right.
Learn more.

Federal Accounting Corner 
Integrating the General Ledger
The U.S. Standard General Ledger (SGL) has always had a split personality, or perhaps it might be better to say that the budgetary and proprietary accounts are twins that sometimes act closely in concert and other times act with total independence. I have described, in a number of articles, the relationships between proprietary and budgetary balances, and even assisted Treasury with developing elimination groups. Now Treasury's Financial Management Service (FMS) has new initiatives to better integrate these two parts of the SGL. —Simcha Kuritzky, CGFM, CPA. Read the entire column.


AGA Today is Brought to You by the University of Alabama in Huntsville

Federal Contract Management Essentials—Program Begins October 25

Explore the realm of contract management through real-world examples and grow your knowledge base for success in the federal contracting arena.  This Certificate Program covers the Government Procurement System, Contract Types and Structuring, Legal Aspects of Government Contracting, Required and Optional Contract Clauses, Cost and Price Analysis, and Contract Administration.  For detailed information on this or our more advanced program, Federal Contract Management Specialization, visit www.e-trainingsolutions.net or email ann@e-trainingsolutions.net


FEMA Wants Storm Money—Now—but Louisiana Wants Audit First
The Federal Emergency Management Agency (FEMA) is lowering the boom on Louisiana for refusing to pay its $338 million share of a federal program that bought goods and services ranging from chainsaws to dental care for hurricane victims. On July 22, FEMA started assessing interest of $14,308.22 for each day the state doesn’t pay. If the bill isn’t paid by Oct. 20, FEMA will add penalties—retroactive to July 22—of $55,723.11 per day. Louisiana’s legislative auditor claims FEMA hasn’t provided enough information to allow the state to determine whether the money was spent on legitimate needs for people who truly were victims. The Legislative Auditor’s Office notes that state lawmakers passed a measure requiring such a review before FEMA is paid. “Nothing has been paid on any of the bills,” said Daryl Purpera, assistant legislative auditor and director of the Compliance Audit Division. “They can’t be paid until the audit is complete.” —Sandy Davis, The Advocate.
Read the entire article.

Progress, Setbacks Among Bush's Workforce Reforms
Bold changes in the government's organization and ambitious plans to reshape personnel management continue to swirl around the federal workforce five years after the Sept. 11, 2001, terrorist attacks. President Bush pointed to the structural changes in his Sept. 7 progress report on the struggle against terrorism. His list included creation of the Transportation Security Administration, which added about 54,000 jobs to the federal payroll; the merger of 22 agencies and 180,000 employees into a new Department of Homeland Security; and the decision to pull together the 16 agencies of the intelligence community with 100,000 employees under a new position, director of national intelligence. Bush, of course, did not mention the turf wars and other tensions that have accompanied the reorganizations. He did not mention hard feelings between the administration and unions (although he expressed appreciation for federal agents, analysts and others who work to deter terrorist threats). He did not address critics who question whether the administration's changes may have created more problems than solutions. —Stephen Barr, The Washington Post. Read the entire article.

AGA Conference Attendees Find Money Awaiting Them
Attendees at AGA’s Blue Ridge Professional Development Conference got a pleasant surprise from Virginia’s Division of Unclaimed Property—more than $20,000 in unclaimed property. Speakers from the state participated in the July conference in Charlottesville, running the names of several hundred conference participants and family members through computer databases to determine if the division was holding any “unclaimed property” for them or their respective agency. Property (cash, stock and miscellaneous types of property) becomes “unclaimed” or “abandoned” after the owner has not cashed a check or has lost contact with the business/institution holding their funds after a specified period of time. Banks generally report savings or checking accounts, businesses report uncashed payroll checks, dividend checks and underlying shares of stock. This property is turned over to the state of the owners’ last known address for safekeeping until the owner can be located or claims the property. The division found more than 20 accounts totaling more than $20,000 that could be claimed. Each state has an Unclaimed Property office, maybe some missing money awaits.Virginia Division of Unclaimed Property.

Federal Employees' Job Tenure Drops; State Workers Stay Longer
Federal employees still remain on the job much longer than private sector workers, but the gap is narrowing. New numbers released by the Bureau of Labor Statistics (BLS) show that the length of tenure for federal employees is decreasing while that of private sector workers is increasing. From February 2000 to January 2006, median years in federal service dropped from 11.5 years to 9.9 years. During that same period, median private sector tenure rose from 3.2 years to 3.6 years. The federal trend differs from that for state and local government workers, too. Tenure for state employees rose from 5.5 years to 6.3 years from February 2000 to January 2006. Length of stay for local government workers dropped slightly during that time, from 6.7 years to 6.6 years. The BLS report cites age as a primary factor for the much longer tenure of public sector employees. About 75 percent of government employees were 35 and older, while about 60 percent of private sector workers fell into that range. —Karen Rutzick, Government Executive. Read the entire article.

GASB Requests Input on Emerging Issues
Although some of the GASB’s time is spent monitoring practice for developing issues in governmental accounting and financial reporting, those who prepare, audit, and use governmental financial statements are best positioned to identify problems when they arise. As a result, the board depends heavily on its constituents to help identify emerging issues that may require its attention. If you are aware of new issues for which accounting guidance is needed or any problems with the interpretation or implementation of GASB standards or with the financial report information that results from application of existing guidance, please let the GASB know. Potential concerns can be sent via e-mail to the GASB’s director of research and technical activities. Alternatively, a letter can be sent to: GASB, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116. When submitting a description of an issue, please be sure to include your name and contact information so that the staff can follow up with you. Matters brought to the GASB’s attention will be explored by the staff and, based on the results of that research, may be considered by the board for addition as a project on its technical agenda along with competing projects. —GASB.


New Yellow Book Focus of Nov. 8 Audio Conference
AGA, in conjunction with NASACT and ALGA, is pleased to announce a new and
significant audio conference addressing the 2006 revisions to the Government
Auditing Standards, commonly known as the Yellow Book, set for November 8
from 2 – 3:50 p.m. EST. To discuss the major changes and interpretation of the
Government Auditing Standards is AGA Past National President Jeffrey Steinhoff, CGFM, Managing Director, Financial Management and Assurance, U.S. Government Accountability Office (GAO); Jeanette M. Franzel, CGFM, Director, Financial Management and Assurance, GAO; and Marcia B. Buchanan, CGFM, Assistant Director, Financial Management and Assurance, GAO. Cost is $249 per site if you register by November 3; $299 thereafter.

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Register for AGA's First National Internal Control and Fraud Conference, September 25-26, 2006, Atlanta, GA

Register for AGA's Second Annual National Performance Management Conference, October 30-31, 2006, Schaumburg, IL