NASACT, in conjunction with the Association of Government Accountants and the Association of Local Government Auditors, is pleased to announce the latest in its series of training events addressing timely issues in government auditing and financial management. 

Each year the National State Auditors Association recognizes outstanding performance audit report(s), forensic report(s), and special project(s) through its Excellence in Accountability Awards Program. This webinar will feature an overview of the 2015 winning entries. This year’s winners are:

Performance Audit (Large): Temporary Assistance for Needy Families

The Oregon Audits Division received an award in the large performance audit category for the audit “Temporary Assistance for Needy Families: Producing a High-Impact Audit through Data Analysis, Graphics and Engaging Writing.” In 2013, the office’s financial auditors saw some disturbing red flags over the state’s Temporary Assistance for Needy Families program. Soon after the TANF audit began, however, auditors realized the key policymakers and DHS managers involved could be difficult to persuade. Auditors concluded that the audit would need to be both broad and deep to provide credible recommendations and persuade managers and legislators to follow them. The audit work uncovered some troubling conditions. The Division of Audits was able to utilize multiple data points and a pointed, forceful presentation to help focus leaders on the struggling program. The reaction to the final audit was substantial and over time has resonated more deeply, helping to spur substantial improvements for DHS and the TANF program participants.

Performance Audit (Small): Department of Health and Human Services NCTracks (MMIS Replacement) – Pre-Implementation

The North Carolina Office of the State Auditor received an award in the small performance audit category for the audit “Department of Health and Human Services NCTracks (MMIS Replacement) Pre-Implementation.” The award-winning audit was the first of three reports on the NCTracks system and the first audit of its kind in the state. Prior to the new $484 million Medicaid billing system going live, the North Carolina Office of the State Auditor conducted a pre-implementation audit to determine whether the NC Department of Health and Human Services had properly tested the new system and also conducted a review of the access security of the system. The report was released in May 2013 and contained many key findings and recommendations that highlighted the need to make critical changes or adjustments prior to the system going live.

Special Project: Guide to State Audits

The Tennessee Division of State Audit received an award in the special project category for the project “Guide to State Audits.” In September 2013, the director of the Division of State Audit made a presentation to the governor’s cabinet on the state agency audit process and the importance of communication during an audit. From the information in that presentation and feedback received from the commissioners and others in attendance, the division created the “Guide to State Audits.” This guide is designed to be informative about the audit process but deliberately is non-technical. It does not include specific references to auditing standards or state statutes or issue edicts or requirements. The focus is to make suggestions and help management understand some of the reasoning behind the different forms of auditor/auditee communication with the ultimate goal of more effective communication.

Forensic Report: New Orleans Traffic Court

The Louisiana Legislative Auditor (LLA) received an award in the forensic report category for its report “New Orleans Traffic Court.” In July 2014, LLA issued an investigative (forensic) audit report on the New Orleans Traffic Court that identified $1,225,765 in fraudulent billings submitted by the court’s former chief financial officer, and paid to three accounting firms affiliated with him between 2006 and 2011. During the audit, LLA worked with the Federal Bureau of Investigation and the U.S. Attorney’s Office of the Eastern District of Louisiana. In October 2014, the CFO was convicted by a federal jury on 11 counts of theft, money laundering, and structuring transactions to evade reporting requirements. This report served as the basis for the prosecution’s case.

Speakers:

• Sandra Hilton, Audit Manager, Division of Audits (OR)
• Ian Green, Senior Auditor, Division of Audits (OR)
• Jamie Ralls, Principal Auditor, Division of Audits (OR)
• Scott Learn, Staff Auditor, Division of Audits (OR)
• Dwayne McKinley, Audit Supervisor, Office of the State Auditor (NC)
• Luis Toledo, Audit Supervisor, Office of the State Auditor (NC)
• Deborah Loveless, Director, State Audit Division, Office of the Comptroller of the Treasury (TN)
• Roger Harris, Director of Investigative Audit, Legislative Auditor’s Office (LA)
• Brent McDougall, Forensic IT Audit Coordinator, Legislative Auditor’s Office (LA)

Date: Thursday October 15, 2015

Time: 11:00 - 1:00 p.m. Arizona Time

CPE: Two credits

Learning Objectives

At the conclusion of this webinar, participants will be able to:

1. Identify audit techniques to result in high-impact performance audits and special projects
2. Understand how these techniques were applied and what made them result in successful audits and special projects
3. Apply these techniques for high-impact audit in their own audit organizations

Level of Knowledge

Overview

Field of Study

Auditing - Governmental

Location Information

Department of Administration General Accounting Office
100 N 15th Avenue Suite 302
Phoenix, AZ 85007

Please remember to bring your State of Arizona badge to gain access through security.
**You may bring your lunch if you wish. Currently the ADOA Building does not have a cafeteria. 

Parking Information

Please park on the lot north of the parking garage or the northeast corner of 15th Avenue and Adams. There are two disabled parking spaces in the visitor section of the garage and three disabled parking spaces in the northeast surface lot. These spaces are NOT restricted by the "2 Hour Visitor Parking" signs. 

Registration Information

Space is limited, so reserve your place early 

To register: 

1. Visit YES at https://yes.az.gov
2. Sign in with your User Name (your Employee ID Number) and your Password.
3. Click on Employee Training under the “Home” tab in the leftmost column.
4. Click on Registration by Category under the “Employee Training” tab.
5. Click on GAO Training & Events, under “Categories”.
6. Click on the course GAO101515, under "Courses".
7. Click on session number 1015, under "To Register, Select a Session”

CPE: Two credits

The National Association of State Auditors, Comptrollers and Treasurers is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.  Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors through its website: www.learningmarket.org. 

Please share this program announcement with others in your agency. Please be advised that this presentation may have limited interest and applicability to some State agencies. It is being offered to all State agencies as an opportunity for their employees to gain Continuing Professional Education (CPE) at no cost. Attendance is voluntary.