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Pre-Audit Certification Procedure

Effective Date 10/27/2017
 

State Accounting Policy: Agencies that are authorized to perform their own pre-audit must have their pre-audit staff trained and certified by State Accounting.

There are two steps that must be followed in order to become Pre-Audit Certified:

    1) Pre-Audit Curriculum:
    • Pre-requisite to the Pre-Audit Certification Training
    • Review Statutes and Policies related to pre-audit
    • Pass Curriculum quiz before signing up for the Certification training
    2) Pre-Audit Certification Training:
    • Covers State Statues, State Accounting Policies, internal controls, critical thinking, general accounting, and ethics
    • Demonstrates the ability to apply learned knowledge
    • Requires passing a Certification exam

Upon successful completion of the Pre-Audit Certification exam, certification cards will be sent to the agency Internal Control Coordinator. If the agency wants a file copy, it should be made before distributing the card to the employee. The original should be retained by the certified employee.

Certification is subject to suspension or revocation by State Accounting, if deemed necessary. If it becomes necessary to revoke or suspend employee certification, the reason for revocation or suspension will be documented and provided to the employee, the Agency Internal Control Coordinator, and the Agency Director. State Accounting will work with the employee to become re-certified by providing additional training as needed. These circumstances, and any other circumstance not described, will be handled on a case-by-case basis.

Employees who are new to pre-audit duties are granted permission to pre-audit documents until the next Pre-Audit Certification class session is held. Sessions are offered several times a year.

If you have any question, please contact: State Accounting, Internal Control via (402) 471-0602 or email.