Description
NEW!
This course is part of AGA's On-demand Course Library and is presented by John Herko, CGFM.
Course description:
The Budget and Accounting Act of 1921 established the Government Accounting Office as the legislative branch’s “congressional watchdog.” In 2004, the agency was renamed the Government Accountability Office (GAO), reflecting a broader mission. As the Comptroller General noted, “It is not about accounting—it is about accountability.”
Today, GAO is a professional organization of more than 3,400 employees, structured around the Office of the General Counsel and 15 mission teams. This course focuses primarily on the Office of the General Counsel, which addresses key legal frameworks including appropriations law, procurement law, the Antideficiency Act and ADA violations, and the impoundment of funds by the President or Congress.
In addition to the General Counsel’s work, this course highlights targeted functions from three GAO mission teams:
- Financial Management and Assurance: This team oversees federal compliance with the Payment Integrity Information Act of 2019, coordinating Office of Management and Budget (OMB) oversight guidance and agency implementation efforts.
- Forensic Audits and Investigative Service: Focused on detecting and investigating fraud, waste, abuse, and mismanagement, this team also manages GAO’s public fraud reporting system, FraudNet.
- Strategic Issues: This team produces two cornerstone reports:
- Fragmentation, Overlap, and Duplication—an annual assessment of government program effectiveness and efficiency.
- High-Risk Report—published at the start of each new Congress to spotlight vulnerable federal operations needing urgent reform.
Together, these components illustrate how GAO integrates legal oversight, financial analysis, and strategic planning to promote transparency and accountability across government operations.
Course format:
The course includes video lectures, knowledge checks, and a final assessment (exam). A score of 70% on the final assessment is required to earn 6 CPE hours.
Course access:
Online access is required to view this course, and videos may not be downloaded. Access to this course will expire 90 days from the date of purchase or if the final assessment is taken three times.
Refund and cancelation policies can be found in the "Terms and Conditions" section - please review this information prior to purchase.
If you have questions or concerns, please contact AGA staff at 800.242.7211 ext. 320 or email agacgfm@agacgfm.org.
Objectives
After the course, the student will be able to:
- Describe key oversight functions of the GAO
- Explain how the GAO promotes fiscal accountability
- Understand the foundational purpose of
- Appropriations law
- Procurement law
- The Payment Integrity Information Act
- Analyze the GAO’s role in improving government performance
- Integrate the functions of the OGC with the work of the three major mission teams
Additional information:
Prerequisites: none
Program level: overview
Advance preparation: none
Delivery method: QAS Self Study
Field of study: Business Law (3) and Business Management and Organization (3)
AGA is registered 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 submitted to the National Registry of CPE Sponsors through its website at www.nasbaregistry.org. National Registry of CPE Sponsor ID: 104201.
Certificate
By completing/passing this course, you will attain the certificate of completion (6 CPE hours in BLAW and BMO)
Learning credits
By proceeding, you confirm that you have read and agree to the following terms and conditions, which apply to each course purchased through the store in AGA's Online Training Portal:
- Access: Online access is required to view the course, and video content may not be downloaded.
- Expiration: Access to the self-paced course purchased through the store will expire in 90 days from the date of purchase or if the final assessment is taken three times. This expiration date will not be extended.
- CPE credit: To receive CPE credit for the self-paced course purchased through the store, you must pass the final assessment with a score of 70% or higher. The final assessment can only be taken up to three times.
- Usage: The course is for only one user and you may not share your login or password with any other person (including persons within your organization) without the express written permission of AGA.
- Refund policy: Refunds for courses purchased through the store may only be requested within 14 days of purchase AND only if no more than one video has been viewed. Refund requests must be sent in writing to agacgfm@agacgfm.org.
- Copyright: Course content (including videos and materials) is proprietary and is protected by federal copyright law. No part of the course may be reproduced, recorded, stored in a retrieval system nor incorporated into another work, without the express written permission of AGA. No copyright is claimed to material that, by virtue of having been created by a governmental entity, is in the public domain.
- Program cancellation policy: If AGA determines that it can no longer support these courses, purchasers will be notified by email at least 30 days prior to the discontinuation of this product. Prorated refunds will be provided.
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