STATE OF NEBRASKA
STATE ACCOUNTING MANUAL
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Pre-Audit
Certification Procedure |
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05/18/09 |
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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authority in the accounting system withdrawn.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) 471-1417
as.stateaccounting@nebraska.gov