Preface. Frederick D. Wolf Director, Accounting and Financial Management Division

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3 f Preface The hallmark of a professonal audor s a commmen o connued self-developmen. As new and challengng problems and ssues confron us, we mus respond by sharpenng and expandng our echncal experse, analycal ables, and manageral capables. Tha commmen s boh an organzaonal and an ndvdual responsbly as well as a publc expecaon of us. Advanced echnology offers a number of sysems, ools, and mehodologes o asss us n our work. Knowledge of such echncal capables s mporan n ensurng qualy and effcency n he performance of our work. Lkewse, as he world we are audng changes, we need o expand our knowledge of new developmens and her mpac on he resuls of our auds and evaluaons. Ths ranng plan oulnes a currculum whch can be used by fnancal managemen aud professonals as a gude for ganng he knowledge, sklls, and ables necessary o manan currency n fnancal managemen maers and o effecvely perform her work. Wh he pursu of hese goals n mnd, we offer he enclosed ranng program for audors nvolved n he fnancal and relaed audng envronmens. We encourage audors o ake full advanage of hese courses as hey develop and manan her professonalsm and enhance her careers. n Frederck D. Wolf Drecor, Accounng and Fnancal Managemen Dvson Page Fnancal Managemen Tranng Plan

4 conens Preface Polcy 4 Developmen Caegores Career Ladder Saff Mddle Managemen Level Senor Managemen Level Tranng Opons 7 nernal Tranng 7 Exernal Tranng 7 On-The-Job Tranng 8 Cusomzed Tranng 9 Tranng Profle 0 Execung he Plan GAO s nerface Wh he Fnancal Managemen and Aud Communy Polcy and Admnsraon Desgn and Presenaon Parcpan Feedback Page 2 Fnancal Managemen Tranng Plan

5 Conens Appendx Appendx : Descrpon of Cusomzed Courses/Semnars 9 Crcal o Achevng GAO s Msson of mprovng Federal Fnancal Managemen Courses Accounng and Audng Revew and Updae Advanced Fnancal Audng Budgeng n Revew CARE: Basc Fnancal Audng CARE: Fnancal Sysems Auds Core Fnancal Sysem Requremens Federal Accounng Prncples and Sandards Governmen Audng Sandards (GAGS) nroducon o Fnancal Managemen Praccal nernal Conrol Sudes Referencng for Fnancal Managemen Repors Sysems Under Developmen Revews Semnars Fnancal Managemen naves Qualy Assessmen Revews Federal Accounng Sandards Page 3 Flnrneal Managemen Tranng Plan

6 Polcy Governmen Audng Sandards (988 Revson), also known as generally acceped governmen audng sandards (GAGAS), sae ha he audor and he aud organzaon should manan her professonal profcency hrough a program of connung educaon and ranng. n order o sasfy hs requremen, an audor should, a a mnmum, have compleed whn each 2-year perod a leas 80 cred hours of connung educaon and ranng ha conrbue drecly o he audor s professonal profcency o perform he aud a hand. A leas 24 of he 80 hours should be drecly relaed o he governmen envronmen and o governmen audng. n carryng ou hese unversal sandards, GAO S Accounng and Fnancal Managemen Dvson (AFMD) has developed and suppors a srong ndvdual ranng program. Ths program s oulned n he Tranng Profle on page 0. The profle apples o, and should be compleed by, all AFMD and oher GAO professonals engaged n fnancal managemen work. For AFMD, hs requres an organzaonal commmen o ran regonal saff who wll be workng on fnancal managemen assgnmens and a commmen o suppor and coordnae such ranng among dvsons. For he non-gao professonal, he profle provdes a descrpon of he level and knd of ranng GAO beleves s needed by audors performng governmen fnancal managemen work. Ths ranng plan s an exenson of, and s compable wh, he fuure core sklls needs defned by GAO S human resource plannng projec for he fnancal managemen/budge conceps area. s also an exenson of, and s compable wh, GAO Order 240., Tranng of GAO Employees, Page 4 Fnancal Managemen Tranng Plan

7 ~ ~~ Developmen Caegores GAO'S plan for provdng professonal developmen opporunes o headquarers and regonal saff dong fnancal managemen work s segmened no hree caegores: career ladder saff (GS-7 hrough GS-2), mddle managemen (GS-3 and GS-4), and senor managemen (GS-5 and senor execuves).' The overall focus of hese hree caegores vares. The frs caegory concenraes prmarly on echncal ranng, he second mxes boh echncal and manageral courses, and he hrd focuses prmarly on manageral and leadershp subjecs bu may also nclude echncal ranng when approprae. ndvduals who jon GAO a he mddle or senor managemen levels should revew he lower level currculum o deermne courses whch may provde necessary echncal and manageral background nformaon. n addon, echncal courses such as Accounng and Audng Updae are avalable for all levels. Career Ladder Saff GAO saff members n he career ladder who are dong fnancal managemen work should receve abou 4 weeks of ranng he frs year, 3 weeks he second year, and o 2 weeks per year hereafer. We ernphasze formal classroom ranng closely coordnaed wh on-he-job ranng. Knowledge and skll developmen n such areas as governmen operaons, audng, accounng and budge sysems, evaluaon echnques, conrol and rsk evaluaon, aud plannng, compuer applcaons, supervson, and communcaons wll provde he broad base needed o suppor he vared fnancal managemen jobs o whch saff may be assgned. Mddle Managemen Level A he mddle managemen level, saff members should receve a mnmum of week's ranng per year. The saff member should already have aken, and have a workng level compeency of, many of he echncal courses such as Conrol and Rsk Evaluaon (CARE) and mcrocompuer applcaons such as Wordperfec, Lous -2-3, and dbase. Techncal ranng should connue and s necessary for mananng and updang profcency; however, hs level also requres managemen and supervsory qualy assurance sklls obaned hrough courses n advanced supervson, manageral leadershp, and makng presenaons. 'Agences' personnel sysems dffer; herefore, you should compare hese caegores wh your personnel sysem o deermne your ranng needs. Page 6 Fnancal Managemen Tranng Plan

8 Developmen Caegores 3 Senor Managemen Level manageral and leadershp sklls. A mnmum of weeks ranng per year should be aken. We emphasze developng sklls n decsonmakng, group managemen, plannng and organzng, runnng effecve meengs, and nerpersonal relaons. Senor managers should oban addonal knowledge of varous fnancal managemen conceps and publc polcy ssues and rends by parcpang n GAO S Execuve Educaon Program (descrbed n GAO S Caalog of Human Resource Developmen Acves, 988), aendng he execuve speakers program, and aendng fnancal managemen semnars. Page 6 Fnancal Managemen Tranng Plan

9 ~ Tranng opons There are hree basc avenues whch he professonal saff dong fnancal managemen work can pursue n achevng her developmenal goals. These are: formal nernal ranng, formal exernal ranng, and on-he-job ranng. nernal Tranng cfc sklls necessary o perform fnancal managemen work and he more general sklls needed hroughou GAO. Specfcally, nernal ranng brdges he gap beween formal educaon (and experence) and he general ools of audng and evaluang needed o do GAO S fnancal managemen work. The more general GAO courses range from Specalzed Enry Level Tranng o Manageral Compeences o he Execuve Speakers Program. Specfc sklls whch are of parcular mporance n helpng he professonal saff become more effcen and effecve are he varous mcrocompuer courses such as Wordperfec, dbase, Lous -2-3, and Crossalk. A ls of all GAO courses s n he Caalog of Human Resource Develomnen Acves, 988. Exernal Tranng Formal exernal ranng and ousde professonal developmen acves, offered by professonal organzaons or educaonal nsuons, are avalable for professonal saff o furher her knowledge, sklls, and ables n fnancal managemen or manageral/leadershp compeences. GAO values professonal achevemens such as becomng a CPA, obanng oher pernen cerfcaons, or obanng a fnancal managemen relaed advanced degree. The emphass on professonal achevemens wll vary dependng on he ype of fnancal managemen work he employee s dong and where ha person s locaed whn he agency. Whle professonal developmen s suppored by GAO wh moneary ad and me off o ake professonal examnaons, he amoun of ad and me off can vary. A saff member who holds a professonal cerfcaon s responsble for documenng and reporng o he sponsorng organzaon he fulfllmen of connung professonal educaon requremens. Page 7 Fnancal Managemen Tranng Plan

10 Tranng opons Parcpaon n professonal socees and servng as an ousde speaker are also hghly encouraged as a means no only for ndvdual developmen bu also for GAO represenaon whn he fnancal managemen communy.z On-The-Job Tranng On-he-job ranng s as val a par of an effecve ranng program as s formal ranng. On-he-job ranng s an effecve ool n developng professonal saff because provdes he opporuny o apply and renforce, under supervson, he sklls learned n formal ranng. n ha respec, supervsors should realze ha an mporan par of her responsbly s o provde developmen opporunes and gudance o he professonal saff. Furhermore, GAGAS, as well as GAO polcy, requre supervsors o properly supervse saff o ensure ha hey receve approprae gudance n performng her work. Ths ncludes promp revew of all aud workng papers, documenng he revew by sgnng and dang he workng papers, and provdng feedback o he employees. Saff roaon s also used o acheve on-he-job ranng. s mporan ha saff receve a varey of assgnmens n he areas of fnancal aud, accounng repors, budge, aud oversgh, accounng polcy, and oher relaed fnancal managemen ssues, parcularly durng he career ladder years. As saff move no mddle and senor managemen roles, her focus should become more specalzed so ha an experse can be developed, GAO Order 2252., Professonal or Oher Assocaons, November 8, 986, and GAO Order 360., Polcy Peranng o Exernal Wrng and Speakng Acves of Employees of he General Accounng Offce, February 4, 986. Page 8 Fnancal Managemen Tranng Plan

11 Cusomzed Tranng Governmen fnancal managemen work, because of s unque naure, requres cusomzed ranng. Therefore, specfc courses and semnars have been denfed as necessary for achevng GAO'S objecve of a wellraned, professonal saff. Appendx provdes a dealed descrpon of hese recommended courses and semnars along wh oher nformaon (such as course lengh, recommended parcpans, and course drecor). Below s an alphabecal ls of he curren offerngs, as well as courses under developmen. Courses Accounng and Audng Revew and Updae (see page 9), Advanced Fnancal Audng (see page 20), Budgeng n Revew (see page 2 >, CARE: Basc Fnancal Audng (see page 22), WE: Fnancal Sysems Auds (see page 23), Core Fnancal Sysem Requremens (see page 24, Federal Accounng Prncples and Sandards (see page 25), Governmen Audng Sandards (GAGAS) (see page 26), nroducon o Fnancal Managemen (see page 27, Praccal nernal Conrol Sudes (see page 28), Referencng for Fnancal Managemen Repors {see page 29), and Sysems Under Developmen Revews (see page 30). Semnars Fnancal Managemen naves (see page 3 ), Qualy Assessmen Revews (see page 32), and Federal Accounng Sandards (see page 33). Page 9 Fnancal Managemen Tranng Plan

12 Tranng Profle Ths secon provdes a profle of he fnancal managemen and oher GAO courses whch are necessary for GAO'S professonal saff dong fnancal managemen work and he grades a whch s recommended ha each course be aken. The professonal saff and her managers need o assess wheher would be benefcal for saff o ake any courses hey dd no ake when a a pror grade level. s boh a saff and a supervsory responsbly o ensure ha hs profle s followed. Followng he ranng recommendaons wll allow he audor o oban he proposed connung educaon and ranng requremens. Supervsors and senor managemen should ensure saff have me o ake he necessary courses. However, because of key and pressng job assgnmens, as well as avalably of ranng slos and resources, all ranng lsed as recommended a ceran grade levels may no be feasble durng a specfed year. (Whle hese courses have been approved for connung professonal educaon (CPE) creds, he number of creds for all courses had no been deermned when hs manual was publshed.) Page 0 Fnancal Managemen Trahng Plan

13 ~~~~ Number of days GS-7 New Employee Orenaon Soecalzed Enrv Level Tranna 8 ~ _ Govern men Aud na Sandards (GAG AS) nroducon o Fnancal Managemen nroducon o Mcrocompuers 2 Federal Accounng Prncples and Sandards 3 CARE-Basc Fnancal Audnaa 5 CARE-Fnancal Sysems Audsa 2 Core Fnancal Sysem Requremensa nroducon o WordPerfecb 2 nroducon o Crossalk XUb nroducon o dbase llb 2 nroducon o Lous -2-3b 2 Exernal echncal courses and semnarsc CPA courses Budgeng n Revew 3 Federal Accounng Prncples and Sandards Accounna and Audna Revew and UDdae 3 2 nermedae Wrna WorkshoD 2 CARE-Basc Fnancal Audnqa 5 CARE-Fnancal Sysems Audsa 2 Sysems Under Developmen Revewsa 3 Core Fnancal Sysem Reauremensa nroducon o WordPerfecb 2 nroducon o Crossalk XVlb nroducon o dbase llb 2 nroducon o Lous -2-3h 2 Exernal echncal courses and semnarsc 2 CPA courses Page FLnancal Managemen Tranng Plan

14 Tranng Profle OS- Number of davs Supervsory Tranngd 2 Producng Organzed Wrng and Effecve Revewng 2 Sascal Audng Revsed 3-2 Accounng and Audnq Revew and Updae 2 Federal Accounng Prncples and Sandards 3 CARE-Basc Fnancal Audnga 5 ~ CARE-Fnancal Sysems Audsa 2 Core Fnancal Sysem Requremensa Sysems Under Developmen Revewsa 3 nroducon o WordPerfecP 2 nroducon o Crossalk XVlb nroducon o dbase llb 2 nroducon o Lous -2-3b 2 Exernal echncal courses and semnarsc 3 CPA Courses GS-2 Plannng he Job 3 Preparng Effecve Presenaons 3 Fraud Awareness Tranng 3-/2 Advanced Fnancal Audng 5 Accounng and Audng Revew and Updae 2 Federal Accounng Sandards (semnar) Qualy Assessmen Revews (semnar) 2 Fnancal Managemen naves (semnar) /2 Referencng for Fnancal Manaqernen Repors Supervsory Tranngd 5 nroducon o Crossalk XVlb nroducon o dbase llb 2 nroducon o Lous -2-3b 2 Exernal echncal courses and semnars 2 Page 2 Fhancal Managemen Tranng P h

15 Tranng Profle GS-3 -~ Number of days Manageral Speakers' Program /2 Advanced Supervsory Tranngd 5 Preparng Effecve Presenaons 3 Advanced Fnancal Audna 5 Accoung and Audng Revew and Updae 2 Federal Accounnq Sandards (semnar) Fnancal Managemen naves (semnar) /2 Qualy Assessmen Revews (semnar) /2 Praccal nernal Conrol Sudes Tme Managemen for Managers Approach and Mehodology Selecon 3 Repor Wrng for ElCs 2 Qualv Assessmen Revkews /2 Exernal echncal courses and semnars 2 GS-4 Manaaeral SDeakers' Proaram /2 Manaaeral LeadershD 2-2 Manaqeral Deason-makna 3-2 Advanced Fnancal Audng 5 Accounng and Audng Revew and Updae 2 Federal Accounna Sandards (semnar) Fnancal Manaqemen naves (semnar) 2 Qualy Assessmen Revews (semnar) l2 Praccal nernal Conrol Sudes Manaana for Producvv ,- ~ Runnna Effecve Meenas 2 Offce of Congressonal Relaons Workshop 2 Manageral Compeences Workshop 3 - Exernal echncal courses and semnars 2 A Page 3 Flnaneal Managemen Tranng Plan

16 Tranng Profle Number of days GS-5 Execuve Speakers' Program /2 GAO, Congress, and he Envronmen 3 Accounng and Audng Revew and Updae 2 Federal Accounna Sandards (semnar) Praccal nernal Conrol Sudes Managng Personal and Organzaonal Change 5 Delverng Tesmony 2 Reoor Qualv Revew 2 Fnancal Manaqernen naves (semnar) /2 Exernal echncal courses and semnars 2 SES Execuve Brefna Sklls 2 Accounnp and Audng Revew and Updae 2 Federal Accounng Sandards (semnar) Praccal nernal Conrol Sudes Fnancal Manaaemen naves /2 Execuve Speakers' Program 2 Exernal echncal courses and semnars 2 alf applcable o assgnmen or by he me one becomes a GS bprofessonal saff should have basc compeences n hese mcrocompuer applcaons Courses should be aken when mos advanageous o assgnmen CTakng he CPA exam may be subsued dthe GAO Supervsory Tranng Currculum s beng revsed addonal supervsory/manageral courses wl be avalable laer Conac he GAO Tranng nsue s Specal Programs Branch Manager, Judh Glenn, for alernave ranng Noe The need for nernal or exernal elecve courses s deermned by saff and supervsors The nernal elecves are lsed n GAO s Caalog of Human Resource Developmen Acves, 988 Exernal elecves are publczed by he professonal organzaons and educaonal nsuons ha offer hem Page 4 Fnancal Managemen Tranng Plan

17 ~ Execung he Plan Developng, mplemenng, and mananng hs ranng plan can be dvded no hree basc segmens: () esablshng ranng polcy and provdng admnsrave suppor, (2) desgrung course maeral and presenng he courses, and (3) developng professonal saff and evaluang course effecveness. Polcy and Admnsraon The Accounng and Fnancal Managemen Dvson (AFMD), n conjuncon wh he GAO Tranng nsue, s responsble for esablshng GAO S overall fnancal managemen ranng polcy and developng and perodcally updang he ranng plan for saff assgned o GAO S fnancal managemen work. Whn AFMD, he Accounng Prncples and Sandards Group dscharges hs responsbly. Headquarers and regonal saff wll oban fnancal managemen ranng hrough dvson or regonal offce ranng coordnaors* Each GAO dvson or offce wll connue o provde admnsrave suppor for ranng, such as allocang ranng funds, approvng exernal ranng requess, and dssemnang ranng nformaon, A mes when s desrable o ran a large group of regonal saff members, may be more economcal o presen he course n he regon. Arrangemens for hs can be made hrough he GAO Tranng nsue. Desgn and Presenaon Developmen or revson of he cusomzed fnancal managemen courses and semnars wll be performed under he drecon of AFMD S Accounng Prncples and Sandards Group, wh he GAO Tranng nsue provdng currculum developmen and nsruconal desgn asssance. The GAO Tranng nsue wll also asss AFMD course developers wh approaches and echnques for developng course maerals such as vewgraphs, nsrucor manuals and parcpan workbooks. Course Drecor Funcons A course drecor wll be desgnaed for each course whn an AFMD assocae drecor s area. The course drecor, normally a GS-5 who provdes subjec maer experse o he Accounng Prncples and Sandards Group and he GAO Tranng nsue, also wll work wh he assocae drecor o oban saff o develop and revse and o each courses. The course drecor also wll work hrough he GAO Tranng nsue o schedule courses and o ensure he avalably of raned Page 5 Fnancal Managemen Tranng Plan

18 Execung he Plan nsrucors. The number of nsrucors necessary o manan hs program wll be deermned on a course-by-course bass by he course drecor, he Accounng Prncples and Sandards Group, and he GAO Tranng nsue. The course drecor s dues wll requre only par of ha person s me. ~ Course Developers - nsrucors AFMD uns wll perodcally be requred o suppor he overall GAO ranng objecve by assgnng key saff members o develop courses. A commmen of knowledgeable, effecve saff s crcal o a successful ranng program and mus be balanced agans a hgh demand for drec job assgnmens. n addon o he developmen or revson of he courses and semnars, AFMD wll also work wh regons and dvsons, when necessary and as resources perm, o aor hese courses or oher fnancal managemen courses o hose uns specfc needs, The course developmen or revson and presenaon wll be charged o GAO Tranng nsue job codes. The effecveness of any ranng course reles heavly upon he dedcaon and qualy of s nsrucors. GAO recognzes he nsrucor s role as crcal o achevng s goals. Teachng also helps develop sklls such as makng effecve presenaons and hnkng on one s fee. These sklls can have a posve effec n oher areas of a person s daly work. Therefore, FA0 no only suppors bu fully encourages he parcpaon of employees as nsrucors. nsrucors should have a consrucve aude owards ranng n general, be advocaes for he course subjec maer, be knowledgeable n and have experence workng wh he subjec maer, and receve GAO Tranng nsue nsrucor ranng. Ths wll requre ha par of an nsrucor s normal work schedule be dedcaed o course preparaon and presenaon. The GAO Tranng nsue nsrucor ranng requres aendng workshops and semnars desgned o help he ndvdual acqure he necessary classroom eachng sklls. Accounng Prncples and Sandards Group saff wll work wh he AFMD ranng coordnaor and he GAO Tranng nsue o help new nsrucors schedule nsrucor ranng. Page 6 Fnancal Managemen Tranng Plan

19 Execung he Plan GAO Tranng nsue suppor The GAO Tranng nsue wll provde he logscal suppor for ranng, Ths ncludes hngs such as ranng nsrucors, schedulng classes and ranng rooms, schedulng parcpans, reproducng ranng maeral, rackng and recordng aendance, collecng and analyzng course and nsrucor evaluaons, and provdng eachng ads, such as audovsual equpmen. Parcpan Feedback One of he prmary objecves of ranng s o provde professonal saff wh he sklls needed o work effecvely. As a resul, s ncumben on he parcpan o provde feedback on he effecveness and usefulness of he course. Ths wll ad n he developmen and revson of n-house courses. Ths feedback on fnancal managemen courses wll be provded o AFMD hrough he GAO Tranng nsue's ndvdual course evaluaons. Page 7 Fnancal Managemen Tranng Plan

20 GAO's nerface Wh he Fna;ncal Managemen and Aud Communy GAO encourages he free exchange of dea and he sharng of s fnancal managemen courses, course maerals, and CARE aud mehodology wh he fnancal managemen communy- GAO'S managemen, hrough s parcpaon n professonal assocaon semnars, advsory boards and commees, and one-on-one conacs wh oher agency offcals, wll apprse he fnancal managemen communy of he avalably of he GAO fnancal managemen aud mehodology and courses. nqures abou he conen of specfc offerngs descrbed n appendx should be dreced o he course drecor who can be reached by callng he AFMD Recepon Cener on Requess for enrollmen n courses and semnars should be dreced o Judh Glenn, Manager, Specal Programs Branch, GAO Tranng nsue [ ). Page 8 Fnancal Managemen Tmhng Plan

21 Appendx Descrpon of Cusomzed coururses/semnars Crcal o Achevng GAO s Msson of hprovng Federal F nmcal Managemen Accounng and Audng Revew and Updae To presen an annual overvew of new and upcomng developmens and pronouncemens n he accounng and audng professon and o renforce requremens of exsng pronouncemens pernen o GAO S fnancal accounng and audng effors. Lengh 2 days (May vary from year o year.) ll Recommended Parcpans All dvson and regonal saff, GS-9 and above, regularly performng AFMD fnancal auds. Course Drecor Roger R. Solz Prerequse and/or Concerns Basc knowledge of commercal pronouncemens, le 2, and GAO sandards. Page 9 Fkancal Managemen Tkanhg Plan 2 P

22 - Appendx Descrpon of Cusomzed courses/!3emnars Crcal o Achevng GAO's Msson of mprovng Federal Fnancal Managemen Advanced Fnancal Audng Purpose To provde ranng o audors-n-charge and aud managers n advanced and specalzed areas of fnancal saemen auds. Course opcs wll nclude: consderaon of nernal conrol srucure, aud samplng, analycal revew echnques, ADP audng, audng and reporng complance wh laws and regulaons, sensve paymens esng, audng accounng esmaes, and opcs n job admnsraon. Lengh 5 days Recommended Parcpans Audors-n-charge and aud managers who perform or wll perform fnancal saemen auds. Course Drecor Rosemary M. Jellsh F'rerequse and/or Specal Concerns Parcpans are lmed o hose specfcally performng or scheduled o perform fnancal saemen auds and who have had Basc Fnancal Audng or equvalen fnancal aud experence. Page 20 Fnancal Managemen Tranng Plan

23 Appendx Descrpon of Cusomzed Courses/Semnars Crcal o Achevng GAO s Msson of mprovng Federal Fnancal Managemen Budgeng n Revew To presen he federal budge process and how relaes o GAO work. The course dscusses heores, conceps, defnons, and pracces of federal budgeng; analyzes budge relaed documens; and dscusses GAO S budge analyss capably. Lengh 3 days Recommended Parcpans All GAO aud saff. Course Drecor James L. Krkman Prerequse and/or Specal Concerns None Page 2 Fnancal Managemen Tranng Plan

24 Appendx Descrpon of Cusomzed Comes/Semnars Crcal o Achevng GAO s Msson of hprovng Federal Fnancal Managemen CARE: Basc Fnancal Audng Purpose To presen he applcaon of he basc CARE conceps n he aud of fnancal saemens. The course emphaszes ransacon flow revew and analyss; conrol and subsanve esng; decson pons and procedures; and a fnancal-saemen-aud case sudy. knrn 5 days Recmn.mended Parcpans New AFMD and regonal saff, GS-7 and above, or AFMD and regonal saff who have lmed fnancal saemen aud experence and who perform or wll perform fnancal saemen auds. Course Drecor Terry L. Carnahan Prerequse and/or Specal Concerns Parcpans are lmed o hose specfcally performng or scheduled o perform fnancal saemen auds. Page 22 Fnancal Managemen Tranng Plan

25 Appendx Descrpon of Cusomzed Courses/Semnars Crcal o Achevhg GAO's Msson of mprovng Federal Fnancal Managemen CARE: Fnancal Sysems Auds purpose GAO has developed an aud approach called Conrols and Rsk Evaluaon (CARE) Aud Mehodology o revew and evaluae agency accounng and fnancal managemen sysems. CARE: Fnancal Sysems Auds focuses on he denfcaon of and evaluaon of he adequacy of nernal conrols ncludng admnsrave conrols, general conrols, and applcaon specfc conrols. Ths course presens he applcaon of he basc CARE conceps n he aud of accounng and fnancal managemen sysems and dscusses general rsk assessmen, ransacon flow revew and analyss, conrol and subsanve esng, decson pons and procedures, and sysem aud case sudy. Lengh 2 days Recommended Parcpans New saff dong AFMD sysems aud work. Course Drecor Darby W. Smh Prerequse and/or Specal Concerns Basc knowledge of fnancal sysems. Page 23 Fnancal Managemen Tranng Plan

26 - Appendx Descrpon of Cusomzed Courses/Semnans Crcal o Achevng GAO's Msson of mprovng Federal Fnancal Managemen Core Fnancal Sysem Requremens To presen an overvew of he Core Fnancal Sysem Requremens3, whch are he general funconal requremens, accounng funconal requremens, general suppor requremens, and ADP sysem requremens. The course wll also dscuss he () commmen of he cenral agences o mprove federal fnancal managemen and how he Core Requremens f no hs ongong modernzaon effor, (2) mpac of he Core Requremens on agences and vendors of off-he-shelf sofware, and (3) nex seps n he effor o modernze federal fnancal sysems. Lengh day Reccmmended Parcpans Audors and evaluaors who wll be nvolved drecly or ndrecly n he revew of fnancal sysems. Cow-se Drecor Jane P. Smh Prerequse and/or Specal Concerns Basc knowledge of fnancal sysems as well as a precourse revew of he documen. 3corS. Fnancal Sysem Requremens was promulgaed by he Jon Fnancal Managemen mprovemen Program n January 988. Page 2 4 Fnancal Managemen Tranfng Plan

27 -~ Federal Accounng Prncples and Sandards Lengh Recommended Parcpans Course Drecor Prerequse and/or Specal Concerns Appendx Descrpon of Cusomzed Courses/Semnars Crcal o Achevng GAO s Mmon of mprovng Federal Fnancal Managemen To presen an nroducon o federal accounng prncples and sandards. Ths course presens he fundamenal accounng polces conaned n he GAO S Polcy and Procedures Manual for Gudance of Federal Agences, Tle %--Accounng. To emphasze negraed fnancal managemen, hs course presens GAO S accounng sandards n relaon o he Offce of Managemen and Budge s (OMB) budgeary sandards. n addon, he course wll acquan parcpans wh he U.S. Governmen Sandard General Ledger; he Jon Fnancal Managemen mprovemen Program s Core - Fnancal Sysem Requremens; and GAO, OMB, and Treasury fnancal reporng requremens. 3 days All new AFMD and regonal Saff dong AFMD work. Jane P. Smh nroducon o Fnancal Managemen and a basc knowledge of accounng. Page 26 Fnancal Managemen Trahhg Plan r! s!

28 - Appendx Descrpon of Cusomzed Courses/Semnara Crcal o Achevng GAO s Msson of mprovng Federal Fnancal Managemen Governmen Audng Sandards (GAGAS) To presen an orenaon on he Governmen Audng Sandards ( yellow b~ok ).~ Ths wll nclude dealed coverage of he sandards pernen o fnancal auds and an overvew of he sandards pernen o performance auds, wh emphass on he changes made n he 988 revson.6 Lerlgh day Recommended Parcpans All GAO aud saff performng fnancal auds subjec o generally acceped governmen audng sandards, boh nernal and exernal o GAO. Course should be aken whn he frs year of employmen. Course Drecor Wllam A. Broadus, Jr. Prerequse and/or Specal Cormxns None 4Ths course s conssen wh he GAO-wde yellow book course excep ha he focus s on fnancal audng. The GAO-wde course focuses on performance audng. The emphass on changes would ke excluded when presened exclusvely o new saff. Page 26 Fnancal Mnagemen mhhg Plan

29 Appendx Wpon of Cusomzed conrses/semnars Crcal o Achevng GAO s Msson of mprovng Federal Fnancal Managemen w nroducon o Fnancal Managemen Purpose To presen an overvew of he conceps of good fnancal managemen and he major laws, regulaons, and polces governng fnancal rnanagemen n he federal governmen. The course wll nclude a presenaon on he organzaonal srucure of OMB and Treasury and a dscusson of he fnancal managemen funcons of OMB [cng specfc crculars), Treasury (emphaszng he Fnancal Managemen Servce and Treasury s fh-ancal reporng requremens), and GAO (cng GAO s Polcy and Procedures Manual for Gudance of Federal Agences.) The course wll also dscuss he major srucural problems n he federal fnancal managemen process, mprovemens under way, and GAO S sraeges and naves for dealng wh he remanng problems. 2 days Recommended Parcpans All AFMD saff and oher GAO saff dong fnancal work. coursc. Drecor Jane P. Smh Prerequse and/or Specal Concerns None Page 27 Fnancal Managemen Tranng Plan

30 Appendx Descrpon of Cusomzed Courses/Semnars Crcal o Achevng GAO s Msson of mprovng Federal Fnancal Managemen Praccal nernal Conrol Sudes To defne and clarfy, hrough case sudes and class dscussons, audor responsbles for revewng and reporng on nernal conrol sysems durng GAO auds. The course focuses on () he meanng and relaonshp of nernal conrols o GAO evaluaors and (2) aud complance wh he nernal conrol audng sandards as promulgaed n chaper 4 of GAO S General Polcy Manual as well as n GAO S March 987 Gude for ncorporang nernal Conrol Evaluaons no GAO Work. provdes praccal gudance for ncorporang nernal conrol fndngs no GAO S repors and relaes o our Fnancal negry Ac work. Lengh day Recommended Parcpans All aud managers and evaluaors-n-charge (GS-2 hrough GS-5). Come Drecor Carole Webb, GAO Tranng nsue Prerequse and/or Specal Colcem None Page 28 Fnancal Managemen Tranng Plan

31 Appendx Descrpon of Cusomzed Courees/Semnars Crcal o Achevng GAO e Msson of Lmprovng Federal Fnancal Managemen Referencng for Fnancal Managemen Repors To presen he applcaon of referencng conceps and echnques for AFMD producs. The course wll dscuss () GAO and AFMD S referencng requremens ncludng examples from fnancal saemen, fnancal sysem, and ADP based auds, (2) he mporance of referencng based on yellow book requremens and resuls of Pos-Assgnmen Qualy Revews and Qualy Assessmen Revews, and (3) he relaonshp beween referencng and qualy assurance. Lengh day Recommended Parcpans AFMD and regonal saff. coursl: Drecor Wllam M. Sols Prerequse and/or Specal Concerns Saff wh 3 years n GAO who wll perform referencng. Page 29 Fnancal Managemen Tranng Plan

32 Sysems Under Developmen Revews PuPpose Lengh Recommended Parcpans Came Drecor Prerequses and/or Specal Corcerns Appendx Descrpon of Cusomzed Coursee/Semmm Crcal o Achwng GAO's Msson of mprovng Federal Fnancal Managemen Sysems whch are n he developmen phase have unque characerscs compared wh sysems whch are operaonal. Ths course wll presen hree ypes of auds whch can be performed durng he developmen phase: () agency managemen of he sysem developmen projec, (2) agency desgn of he sysem ncludng naon, developmen, and mplemenaon and, (3) pos-mplemenaon revew. The course wll dscuss when hese auds apply and a sandardzed aud approach for each ype. 3 days All AFMD and regonal saff performng sysems under developmen revews and general managemen revews. Darby W. Smh Basc knowledge of he Sysems Developmen Lfe Cycle mehodology. Page 30 Fnancal Managemen Tranng Plan! s s

33 Appendx Descrpon of Cusomzed Courses/Semnars Crcal o Achevng GAO's Msson of mprovng Federal E3nanca.l Managemen Fnancal Managemen naves (Semnar) To presen an overvew of fnancal managemen opcs of curren neres and GAO'S naves for addressng major concepual and srucural problems n he federal fnancal managemen process. Lengh /2 day Recommended Parcpans Mddle managemen and senor-level career ladder saff.6 CourseDrecor Jerry C, Skelly Prerequsk and/or Specal Concerns Knowledge of federal fnancal managemen or nroducon o Fnancal Managemen. 'The semnar wll be updaed a he end of each Congress; herefore, saff should consder akng hs course every 2 years. " Page 3 Fnancal Managemen Tranng Plan

34 Appendx Descrpon of Cusomzed Courses/Semnars Crcal o Achevng GAO's Msson of mprovng Federal Fnancal Managemen Qualy Assessmen Revews (Semnar) To presen an overvew of AFMD'S work n revewng he aud qualy of boh exernal and nernal aud organzaons. Ths ncludes an overvew of our work dealng wh CPAS and he nspecors general and a dscusson of our approach o hese revews. Lengh /2 day Recc3mended Parcpans Mddle managemen and senor-level career ladder saff, parcularly saff nvolved n evaluang he work of exernal and/or nernal aud organzaons and saff nvolved n conducng managemen revews. Course Drecor Marsha L. Boals Prerequse and/or Specal Concerns Knowledge of governmen audng sandards and her applcaon, Page 32

35 Federal Accounng Sandards (Semnar) Purpose Lengh Recommended Parcpans Course Drecor Prerequse and/or Specal Concenls Appendx Descrpon of Cusomzed Courses/Semnars Crcal o Achevng GAO s Msson of mprovng Federal Fnancal Managemen Ths semnar s based on he GAO S Polcy and Procedures Manual for Gudance of Federal Agences, Tle 2--Accounng, appendx and wll provde: () reasons federal accounng sandards exs and wha hey are nended o accomplsh, (2) how he federal accounng sandardseng process works, and (3) a dscusson of some of he major accounng ssues n he federal governmen. day Mddle managemen and senor-level career ladder saff. Frank S. Synowec Suffcen knowledge of le 2 o be able o dscuss major accounng ssues.! F!! s f r 6 2 s Page 33 Fnancal Managemen Tmhhg Plan

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