Description:
Nothing is more basic to government auditing than the control and review of the authorized and proper use of appropriated funds for their intended purpose. Auditors have a responsibility, to be keenly aware of the propriety in the application and flow of funds, from the original sources, to their ultimate uses. This course, using the GAO’s Principles of Federal Appropriations Law (the “Red Book”), gives audit professionals that basic knowledge, highlighting particular areas as “Auditor Alerts” and red flags to potential Antideficiency violations. These include principles or helpful hints for areas and activities where auditors are most likely to find that financial management and operating personnel have run afoul of appropriations law rules. This course covers case studies along with deciding opinions. This course is part of the Certified Government Auditor (CGA) program, Level 1.
Duration:
2 days
Level:
Foundational
Who Should Attend?
Recommended for auditors, evaluators, analysts and program and project managers who are responsible for internal control reviews, compliance assessments, financial reviews, performance audits and evaluations, contract and grant audits.
Credits:
1.2 CEU's, 16 CPE'sLearning Outcomes:
- Examine the auditor’s role reviewing compliance with appropriation laws
- Assess propriety of administrative decisions
- Assess internal controls relating to proper use of funds
- Apply Comptroller General Decisions
- Detect Antideficiency violations
- Test the legal obligations and payment of funds
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Other Recommended Courses:
- Financial Management Bootcamp for Federal Auditors (AUDT7020)
- Assessing Financial-Related Activities and Controls (AUDT8811)
- Compliance Auditing (AUDT8095)
- Assessing Controls in Performance Audits (AUDT8021)
- Manager's and Auditor's Roles in Assessing Internal Control (AUDT8003)
- Quick Response Auditing (AUDT8011)
Module 1: Introduction
Module 2: Legal Framework
Module 3: Availability of Appropriations — Purpose
Module 4: "Under Construction"
Module 5: Availability of Appropriations — Time
Module 6: Availability of Appropriations — Amount
Module 7: Obligation of Appropriations
Module 8: Continuing Resolutions
Module 9: Liability and Relief of Accountable Officers