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Pre-Audit Certification Procedure

Effective Date 09/07/12
 

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. Certification is required for the pre-audit employee to have approval/posting authority in EnterpriseOne (PFC). Pre-Audit Certification is subject to suspension or revocation by State Accounting.

State Accounting provides a pre-audit certification class for employees authorized by their agency to conduct pre-audit. The pre-audit certification class covers State Statutes and State Accounting Policies, internal controls, critical thinking, general accounting, and ethics. To demonstrate the ability to apply this knowledge, all pre-audit employees must pass a certification exam.  

The class is taught on a quarterly basis. Employees who are new to pre-audit duties are granted permission to conduct pre-audit until the next class session is held. After the class is given, those employees who are not certified may have their approval/posting authority in the accounting system withdrawn.

Certification: To become certified, employees are required to attend a certification class and pass a certification exam. The exam is given as part of the certification class and must be completed during the class. Upon successful completion of the class, Certification cards will be sent to the agency’s Internal Control Coordinator and should be retained by the employee or the agency.    

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.  NOTE:  These circumstances, and any other circumstance not described, will be handled on a case-by-case basis.  It may be necessary to re-take the pre-audit training and pass the certification exam.

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