FY 2020 CEAR Program Preparer Training
August 12, 2020 | 2-3:50 p.m. ET | 2 CPEs | 2 PDUs |FOS: AUDG
Slide 1
OMB Circular A-123 History
• 1981 – OMB First Issued Circular No. A-123, Internal Control Systems
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• 1982 – OMB Issued Internal Control Guidelines and the Federal Managers Financial Integrity Act was enacted
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• 1983 – OMB Issued an Updated Circular No. A-123, Internal Control Systems
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• 1986–OMB Updated A-123 to Require Management Control Plans to guide efforts
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• 1995–OMB updated A-123, Management Accountability and Control to reflect GPRA, CFO Act, IG Act
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• 2004 – OMB updated A-123, Management’s Responsibility for Internal Control and added Appendix A, Internal Control Over Financial Reporting
Z Sample CPE Tracking Letter
Slide 2
Professional Development Units (PDUs)
•2.0 PDUs•PDU Claim Code: 4855FUBQWC
Slide 3
Today’s Agenda:2 p.m. Welcome/CEAR Program Overview– Kia Lor, PMP, CMP
2:15 p.m. AGA CEAR Guidelines – Diane Dudley- Overview of Guidelines- Notable changes to FY2020 CEAR Guidelines
3:15 p.m. Commendable Practices - Hal Steinberg- Special Awards- CEAR with Value Added Distinction
3:30 p.m. Tips from Value-Added Distinction Award Winner - FAA
3:50 p.m. Evaluation, CPE Certificate – Kia Lor
Slide 4
Speakers:
• Kia Lor, PMP, CMP, Senior Manager, Meetings & Programs
• Diane Dudley, CGFM, CPA, CEAR Board Chair• Hal Steinberg, CGFM, CPA, CEAR Technical
Consultant, AGA• Allison Ritman, Director, Financial Management, FAA
Slide 5
Welcome & CEAR Program Overview
Speaker: Kia Lor, PMP, CMP, Senior Manager, Meetings & Programs
• Benefits of the CEAR Program • CEAR Awards
Slide 6
Reasons Why Agencies Participate:• We participate in the CEAR program because we believe it is important to
present the most informative, interesting, useful, and readable financial and performance information possible. And we believe in continuous improvement.
• The CEAR program provides our team with inspiration and motivation to prepare the very best document that they can. Otherwise, the summary of best practices is very beneficial. Also very beneficial are the summaries of special Best-in-Class awards across all winning agencies.
• We participate to demonstrate our commitment to excellence and to challenge ourselves to continuously improve our AFR. The review comments are helpful (suggestions for improvement) and encouraging (highlighting what is done well). It is also a pleasure to celebrate excellence during the Awards Dinner.
• To get an unbiased and quality review of our report, with recommendations on how to improve.
Slide 7
AGA CEAR Guidelines
Speaker: Diane Dudley, CGFM, CPA, CEAR Board Chair
• Overview of the Guidelines• Notable changes for FY 2020
Slide 8
Award Winning Practices & Pitfalls
Speaker: Hal Steinberg, CGFM, CPA, CEAR Technical Consultant, AGA
• Commendable Practices – Summary of Results• Special Awards• CEAR with Value Added Distinction
Slide 9
Aug. 6 | 6:30 – 8 PM
Slide 10
CEAR with Value-Added Distinction Award
Allison Ritman, Director, Financial Management, FAA
Slide 11
FAA and the CEAR Program
• FAA has received a CEAR award for 16 of the last 17 years. Best in Class awards 7 times. Significant years:• FY 2002• FY 2003• FY 2006• FY 2019
• FAA is not required to prepare an AFR/PAR, but does so to demonstrate accountability
Slide 12
Expectation v. Reality for the FAA PAR/CEAR Process• Commitment of resources• Producing PAR in tandem with numerous other critical
year-end activities and wearing “multiple hats”• Deadline for bureaus is accelerated to support
departmental reporting deadline
Slide 13
FAA PAR Team and Process
• Fourteen cross-organizational team members• Bi-weekly team meetings from June through PAR
publication• Project plan with interim deadlines• Engage every FAA line of business and staff office
• Interviews• Data collection• Formal review and clearance processes
Slide 14
Best Practice Recommendations
• Engage program offices• Generate “buzz” within the agency• Use previously published information to the extent
possible• Have (or be) a champion of the program• Solicit volunteer internal agency reviewers• Strive for continuous improvement
Slide 15
Questions for Allison?
Slide 16
CEAR Program Application Criteria
• Follow the FY 2020 CEAR Program Guidelines• Reference commendable practices – Summary of
results• Completed CEAR application by Dec. 11, 2020• Original letter signed by your agency’s CFO or
equivalent-level official requesting that your report be reviewed
• 6 printed copies of: • PAR/AFR report - Requirement• Response to last year’s recommendations – Strongly
encouragedSlide 17
Address to mail complete application packet: AGAATTN: CEAR Program 2208 Mount Vernon Ave.Alexandria, VA 22301
Visit CEAR’s application criteria website -https://www.agacgfm.org/Standards-Guidance/CEAR/Apply.aspx
Slide 18
Become a Reviewer
• Another way to learn is from each other!
• Learn more at https://www.agacgfm.org/Standards-Guidance/CEAR/Reviewers.aspx
• Application to apply is December 11, 2020
• Reviewer Training
Dec. 2, 2020, 2 – 3:50 PM ET -- 2 CPEs, 2 PDUs, FOS: ACCG
Slide 19
FY2020 CEAR Awards Ceremony
Location: Marriott Marquis, Washington, DC
Date: Thursday, May 27, 2021
Attire: Black tie preferred
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