Internal Controls in Government: OMB Circular A-123 and Beyond Training Workshop - Sustaining an Effective Internal Control Program

As federal agencies are implementing internal control programs in accordance with OMB Circular A-123 a new trend is emerging that focuses on assessing the risk associated with key internal controls to focus testing on processes that present the greatest risk. With limited resources federal agencies are focused on administering internal control programs that are efficient and effective, avoid duplication and minimize the burden on staff.

This workshop is designed for the front-line practitioner, manager, or executive who is responsible for sustaining an effective internal controls program. Participants will learn how to efficiently and effectively sustain an internal control program after the initial assessment is complete. Participants will also gain an understanding of the evolution of internal controls, learn about emerging trends and best practices, and gain an understanding of a practical approach to assessing internal controls using a Governance, Risk and Compliance methodology. We will present very practical information about the federal government’s requirements for internal control programs, and offer insight on integration, risk assessment, testing, internal control software and reporting. The focus of this workshop will be on efficiently meeting OMB Circular A-123 requirements.

Speaker and Presenter Information

David D. Ostermeyer Chief Financial Officer U. S. Agency for International Development (USAID) David D. Ostermeyer was named Chief Financial Officer at the U. S. Agency for International Development (USAID) in October 2007. He has worked at USAID for 34+ years in various financial management capacities at USAID. Mr. Ostermeyer earned a Bachelor of Business Administration (B.B.A.) degree from the University of Cincinnati (U.C.) in 1980 with an major in accounting. During his collegiate efforts, he participated in the cooperative education program of U.C. which provided him introduction to USAID. Mr. Ostermeyer is a Certified Government Financial Manager (CGFM). Mr. Ostermeyer is responsible for USAID worldwide financial operations from his Washington, DC office. He is currently the executive sponsor for the USAID worldwide core accounting system, Phoenix and is responsible for other financial innovations. He is currently leading USAID development assistance delivery mechanism reforms towards direct assistance to host governments. Under Mr. Ostermeyer�s direction, the Agency�s financial statements have earned unqualified opinions since September 30, 2003 Instructors The Instructors are Partners and Executives from the Grant Thornton LLP Global Public Sector who have unquestionable extensive experience in financial management and internal controls. Each executive is a recognized leader in the government financial community. Grant Thornton instructors have received the highest ratings from previous government students and have trained hundreds of government attendees on developing an sustaining an effective Internal Controls Program in accordance with OMB Circular A-123. Greg Wallig CISA, CGEIT Principal, Global Public Sector Grant Thornton Mr. Wallig is a Principal in Grant Thornton LLP's Global Public Sector practice in Alexandria, Va. Mr. Wallig brings a unique combination of public and private sector experience to organizations that are seeking to optimize the control and management of their business. With a decade of program design and launch experience coupled with six years of risk management and Sarbanes-Oxley (SOX) experience, Mr. Wallig helps clients design and operate efficient compliance programs. To that end, Mr. Wallig has both designed and assessed control frameworks for some of Grant Thornton's largest clients in both an internal and external audit capacity. He is particularly adept at working in highly complex environments with high volumes of transactional data. Mr. Wallig leads Grant Thornton's Public Sector Governance, Risk and Compliance practice. Lisa Fiely, CPA, PMP Director Global Public Sector Grant Thornton Mrs. Fiely has recently joined Grant Thornton's Global Public Sector after having spent 34 years in the Federal Government at several Departments and Agencies and in various capacities. She most recently was the Deputy Chief Financial Officer at the United States Department of Labor and has served as the Acting CFO for most of her tenure at the Labor Department. She was also the CFO at the U.S. Agency for International Development and the Deputy CFO at the Internal Revenue Service. Lisa has extensive experience in Federal financial management and has in-depth knowledge in the areas of financial policies and procedures, internal controls and systems implementations. She started her career as an auditor and moved to the financial management side using her review experience and the a-123 requirements as a bridge to the management side while at the Environmental Protection Agency. Lisa has an undergraduate degree from Boston University and a Master's in Accounting from George Washington University. Chris Hare, PMP, CGFM Senior Manager, Global Public Sector Grant Thornton Mr. Hare is a Senior Manager in Grant Thornton's Global Public Sector. He is a Project Management Professional (PMP) and a Certified Governmental Financial Manager (CGFM). Mr. Hare has a background in financial management with a broad knowledge of internal control, federal financial management, financial management systems, government accounting, federal regulations and processes. He has over eight years of work experience with more than six of those years in the public sector arena of financial management and accounting systems. For the past four years, Mr. Hare has helped the Department of Veterans Affairs implement OMB Circular A-123, Appendix A. Bobbi-Jo Pankaj, CGFM, PMP Senior Manager, Global Public Sector Grant Thornton Mrs. Pankaj is a Senior Manager in Grant Thornton Global Public Sector with over ten years experience in financial management and systems review and implementation in the public and private sector. She is a Certified Governmental Financial Manager (CGFM) and Project Management Professional (PMP). Her special expertise is the areas of internal control, financial analysis, process documentation, and training. She also has experience in COTS system implementations, requirements gathering, business process reengineering, process improvement strategy, and development of policies and procedures. Since joining Grant Thornton, Mrs. Pankaj has focused on performing internal control assessments related to the Federal Manager's Financial Integrity Act. Rob Irish Director in Grant Thornton LLP Global Public Sector Mr. Irish is a Director in Grant Thornton LLP�s Global Public Sector practice and possesses over 15 years of Federal financial management and accounting experience. Mr. Irish is experienced in program management of large and complex initiatives in the Federal government and has designed, implemented and administered internal control programs for over 12 different agencies. He is also experienced in developing risk management approaches to identify, monitor and mitigate the risks associated with large programs. Recently, Mr. Irish has focused on finance transformation initiatives that are designed to help agencies implement business process and internal control improvements to become more efficient, improve the visibility of program and administrative costs, and develop performance reporting capabilities. Tom Muldoon, CPA, CGFM, MBA Senior Manager Grant Thornton Global Public Sector Mr. Muldoon is a Senior Manager in Grant Thornton�s Global Public Sector. He is a former Senior Level Service employee with the U.S. Government Printing Office. Prior to his GPO work, he was employed in a number of key supervisory and management positions at the U.S. Government Accountability Office (GAO), where he was responsible for auditing Federal financial statements and conducting related assessments of internal control. Since joining Grant Thornton in 2006, his engagements have been across a wide range of accounting and control-related areas, including audit remediation, A-123 internal control assessments, accounting support, and financial policies and procedures. His engagements have been at the Departments of Veterans Affairs, Housing and Urban Development, Justice and NASA. He is a graduate of the Federal Executive Institute, holds a Masters degree in Financial Management from George Mason University, and is a Veteran of the Vietnam War. John Scornaienchi Senior Manager, Global Public Sector Grant Thornton Mr. Scornaienchi is a Senior Manager in Grant Thornton's Global Public Sector. He has over 31 years of combined experience in the financial services industry and the federal government. He is skilled in financial management, internal control development and assessment, improper payment assessment, project management, and enterprise risk management (ERM). Mr. Scornaienchi is currently supporting the Centers for Medicare & Medicaid Services (CMS) as the Project Manager for the OMB A-123, Appendix A Project. While at CMS, Mr. Scornaienchi implemented a commercial, off-the-shelf (COTS) software solution to automate the collection of data and compilation of A-123 test results/workpapers. Mr. Scornaienchi also: 1) supports the National Aeronautics and Space Administration (NASA) in complying with IPIA/ IPERA; 2) supports the Corporation for National & Community Service (CNCS) in complying with IPIA/IPERA; 3) supported the U.S. Department of Labor in complying with OMB Circular A-123, Appendix A and IPIA; and 4) supported the U.S. Department of Transportation in complying with OMB Circular A-123, Appendix A. John McLain, CISA, CDFM Audit Director Grant Thornton Mr. McLain is currently an Audit Director at Grant Thornton, LLP. He has more than 14 years of information technology audit, controls, governance risk and compliance (GRC), auditing, and consulting experience. He has considerable knowledge and experience in dealing with GRC and how it influences effective operations in the work place and data center. Mr. McLain has an extensive knowledge of large complex control environments, systems analysis and application controls. Appendix A and IPIA; and 4) supported the U.S. Department of Transportation in complying with OMB Circular A-123, Appendix A.

Relevant Government Agencies

Air Force, Army, Navy & Marine Corps, Intelligence Agencies, DOD & Military, Office of the President (includes OMB), Dept of Agriculture, Dept of Commerce, Dept of Education, Dept of Energy, Dept of Health & Human Services, Dept of Homeland Security, Dept of Housing & Urban Development, Dept of the Interior, Dept of Justice, Dept of Labor, Dept of State, Dept of Transportation, Dept of Treasury, Dept of Veterans Affairs, EPA, GSA, USPS, SSA, NASA, Other Federal Agencies, Legislative Agencies (GAO, GPO, LOC, etc.), Judicial Branch Agencies, State Government, County Government, City Government, Municipal Government, CIA, FEMA, Office of Personnel Management, Coast Guard, National Institutes of Health, FAA, Census Bureau, USAID