STATE OF NEBRASKA
STATE ACCOUNTING MANUAL
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Pre-Audit
Certification Procedure |
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09/07/12 |
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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 the Nebraska
Information System. Pre-Audit Certification is subject to suspension or
revocation by State Accounting.
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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authority in the accounting system withdrawn.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
(402) 471-0602
as.stateaccounting@nebraska.gov