Participants will learn the scope of the problem today as well as the ways the Improper Payments Information Act of 2002, Executive Order 13520, the Improper Payments Elimination and Recovery Act of 2010, and the Improper Payments Elimination and Recovery Act of 2012 represent a decade of legislation and regulation by the Federal government to rein in billions of dollars in erroneous payments it makes each year. In addition, participants will learn how Appendix C of OMB Circular A-123 provides guidance implementing legislation and about tools such as the Do Not Pay Initiative and recapture audits to avoid and recover improper payments. At the conclusion of this session you will be able to:
- Define the nature of the problem of improper payments—e.g., cost, types of improper payment, high error programs.
- Identify key tools used by Federal government to identify, eliminate, and recover improper payments.
- Identify how the Improper Payment Information Act of 2002, Improper Payments Executive Order 13520, Improper Payments Elimination and Recovery Act of 2010, and Improper Payments Elimination and Recovery Improvement Act of 2012 have been effective in reducing improper payments.
- Identify key Federal agency responsibilities outline in OMB Circular A-123 Appendix C to report to the public efforts to eliminate and recover improper payments.
Government, Government Accounting, Government Auditing, Governmental, Governmental Accounting, and Governmental Auditing
John has extensive teaching experience serving as a Professor at Stanford, UC Berkeley, San Francisco State, San Jose State, and is the Director and Lead Faculty of the CPA Applied Program at Golden Gate University. While teaching college courses and leading audits with the Government Accountability Office, John has been the Lead Faculty for Becker Professional Education in Northern California for nearly 30 years. In addition to teaching live CPA classes, John has been involved in recruiting, training, and developing CPA instructors throughout the State of California. John is also an author and national instructor for Becker’s Continuing Professional Education program focusing on governmental accounting and auditing topics.
Before retiring in 2014, John served as a Senior Audit Manager for the Government Accountability Office which is the audit, evaluation, and investigative arm of the U.S. Congress. In his capacity with the GAO, John led audits of the Bureau of Public Debt, Federal Reserve and IRS. He has also led work with the GAO reviewing the accounting and auditing standards setting process in the United States where he was actively involved with the Financial Accounting Standards Board and the AICPA’s Auditing Standards Board. John holds a Bachelor of Science Degree from the California State University in Hayward, California and is an active U.S. Certified Public Accountant and past President of the Association of Latino Professionals in Finance and Accounting.
Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823