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PITI-VITI News Items
Island Governments Address Audit and Workforce Challenges at IGFOA 2024 Winter Meeting
Dec 19, 2024
Monique
Events
28 Jul 2025 - 30 Jul 2025
Guam (GMT+10)Change
Assessing Financial Activities and Controls
Gain the skills necessary to audit financial-related activities and controls on a systems-procedure and results-outcome basis in accordance with auditing and internal control standards. Learn to plan and conduct audits of eight common financial activities:
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30 Jul 2025 - 30 Jul 2025
Guam (GMT+10)Change
Conducting Performance Audits
Gain a strong foundation in the theory, principles, and methodology for conducting performance audits in accordance with the Government Auditing Standards. Focus exclusively on the knowledge and skills needed for performance auditing: the expectations of public sector auditors; the purposes and types of performance audits; the role of audit objectives; risk and individual control assessment; the types and tests of audit evidence; methods of evidence collection and documentation; and the types and elements of performance audit findings and applicable elements of those findings. Practice audit techniques and developing audit findings through a series of public sector case-study exercises.
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11 Aug 2025 - 15 Aug 2025
Guam (GMT+10)Change
Introduction to Governmental Accounting & Reporting
This 5-day course (mornings only) is an introductory course for participants with little formal of governmental accounting. It provides an overview of governmental accounting systems and includes a basic introduction to accounting principles, internal controls, and documentation requirements.
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18 Aug 2025 - 22 Aug 2025
Guam (GMT+10)Change
Introduction to Governmental Accounting & Reporting
This 5-day course (mornings only) is an introductory course for participants with little formal of governmental accounting. It provides an overview of governmental accounting systems and includes a basic introduction to accounting principles, internal controls, and documentation requirements. It is helpful for participants who have completed a college accounting course but have found it difficult to transfer that knowledge into a heavily computerized environment.
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08 Sep 2025 - 09 Sep 2025
Guam (GMT+10)Change
Auditing Grants
Understand the full grants management process, the current regulatory requirements (OMB Revised 2022 Guidance) governing grants and the role of auditors in developing strategies for assessing compliance and performance. Learn to develop audit objectives and procedures to identify issues and recommendations for constructive feedback, corrective action and accountability. Learn the stages of effective grants management from award, monitoring, audit and close-out. Become skillful at implementing strategies for auditing, application of cost principles performance measurement and reporting through each of the grant stages by applying those strategies in case studies
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08 Sep 2025 - 09 Sep 2025
Guam (GMT+10)Change
Intermediate Accounting
The Intermediate Accounting session will provide participants with an in-depth view into the world of governmental accounting.
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08 Sep 2025 - 09 Sep 2025
Guam (GMT+10)Change
Understanding Governmental Accounting and Understanding the Financial Statements
Geared toward program managers, administrators, legislators, and other nonaccountants, this workshop provides an introduction to the basics of accounting followed by a guide to reading and understanding the financial statements.
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08 Sep 2025 - 09 Sep 2025
Guam (GMT+10)Change
Basic Investigations
This seminar will include a discussion of the components of a fraud investigation program, how to identify fraud, and what to do when you find it. We will discuss developing policy, clarifying your authority and budget, identifying staff and support. We will then discuss how to find fraud, by learning how to assess organizational vulnerability to fraud, how to build sources, how to be proactive, and give an overview of fraud schemes and what investigations of those schemes might look like in the wild. We will include classroom exercises and actual case discussion.
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10 Sep 2025 - 10 Sep 2025
Guam (GMT+10)Change
Principals' Meeting and Yellow Book Update/Presenting Audits (Reserved for Principals and Designees)
Receive an in-depth review and update on the 2018 and 2024 revision of Government Auditing Standards, plus a brief history on the development of the standards. Discuss the structure of the 2018 and 2024 revisions of the standards and the major changes, focusing on the sections applicable to performance audits. Discuss the purpose and requirements of individual standards, with emphasis on the recent changes. The session will conclude with options for presenting audit results under the newest revisions of the Yellow Book.
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10 Sep 2025 - 10 Sep 2025
Guam (GMT+10)Change
Emotional Intelligence
Managing positive and productive relationships throughout the audit, directing, coaching or working with members of the audit team, and dealing with auditees, organizational management and external stakeholders can be emotionally challenging and often confrontational. Auditors often must deal with difficult people in difficult situations - and must deal with the auditees!
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10 Sep 2025 - 10 Sep 2025
Guam (GMT+10)Change
Awarding, Managing and Auditing Contracts
You are a grant manager and you need to have contractors help you achieve your grant objectives. Does your organization have the administrative knowledge of the various Federal requirements to ensure that the contract is awarded properly? Is the proper contract type being used? Does your organization perform a cost and price analysis before awarding a contract? If you cannot answer yes to all these questions, then this course may help you.
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11 Sep 2025 - 11 Sep 2025
Guam (GMT+10)Change
The Government Audit: From Planning to Reporting
If you have been assigned to only portions of a performance audit and need an overall perspective of the process, this course is for you. Improve your knowledge and skills related to all phases of the performance audit and the evaluation of results. By working a case study throughout the course, experience a complete audit, including preparing an audit justification, planning and conducting a survey, planning the audit and preparing a report.
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11 Sep 2025 - 11 Sep 2025
Guam (GMT+10)Change
Coaching Staff for High Performance
A high performing audit organization needs skilled, committed, and motivated staff/team members that have a strong sense of organizational purpose and self-direction. Great audit managers and leaders need to put staff in a position to succeed while constantly learning, improving and growing.
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11 Sep 2025 - 11 Sep 2025
Guam (GMT+10)Change
GASB and Standards Updates
The GASB Standards Update will provide participants with a working knowledge of recently release standards of the Governmental Accounting Standards Board (GASB).
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11 Sep 2025 - 11 Sep 2025
Guam (GMT+10)Change
Understanding the Single Audit
This course addresses compliance requirements and includes coverage of the Single Audit, findings, and corrective action plans. The grant reporting function and process are also reviewed as are the links to the governmental accounting system. Participants will leave the course with improved knowledge and skills in understanding the Single Audit Report and taking appropriate action.
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12 Sep 2025 - 12 Sep 2025
Guam (GMT+10)Change
Audit Findings
A key challenge in reporting the results of performance audits is to formulate the report message from the audit data. An additional challenge is to then compile and sequence the audit facts to support that message. Using alternative methods, gain hands-on practice in marshaling the evidence from your audit into findings that answer the audit objectives and present the details in an understanding and convincing manner.
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12 Sep 2025 - 12 Sep 2025
Guam (GMT+10)Change
Performeter - Measuring Government Financial Performance
The Performeter is an analytical tool that takes a government’s financial statements and converts them into useful and understandable measures of financial performance.
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12 Sep 2025 - 12 Sep 2025
Guam (GMT+10)Change
Red Flags for Infrastructure Fraud
The Infrastructure Investment and Jobs Act (IIJA) provides $1.2 trillion in federal spending over the next five years mostly in grants and contracts to states and local governments for public transit, railways, power grids, electric vehicles and buses, ferries, airports, waterways, climate change, broadband internet, environmental protection, drinking water, and transformation safety. This program of fast-moving money, with untested controls, provides vast opportunities for fraud and waste. Auditors, investigators, and grants and contract managers at all levels of government will need to be especially vigilant for possible schemes and red flag indicators of fraud that robs the public of funds and performance.
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12 Sep 2025 - 12 Sep 2025
Guam (GMT+10)Change
Practical Ethics
This workshop addresses common ethical problem areas for government employees. It focuses on the importance of culture in maintaining an ethical work environment.
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12 Sep 2025 - 12 Sep 2025
Guam (GMT+10)Change
APIPA 2025 Closing Plenary: Artificial Intelligence in the Workplace & Strengthening Collaboration for Oversight: SAIs and Stakeholders
The closing plenary will feature the following presentations: Artificial Intelligence in the Workplace This session explores the growing influence of artificial intelligence (AI) in our daily lives and the workplace. The presentation will provide an overview of AI fundamentals, highlight where AI appears in our daily lives, and introduce generative tools such as Large Language Models (LLMs). The session will also cover AI prompting techniques, explore key challenges and issues in the AI landscape, and offer sample prompts that can be used in professional settings. Strengthening Collaboration for Oversight: SAIs and Stakeholders This session explores the oversight role of SAIs and how they can work with key stakeholders to hold the government to account.
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August 2025
Photo Gallery
Photos from recent activities hosted by the Pacific and Virgin Islands Training Initiatives (PITI-VITI) in support of conferences, training and leadership development, are available below.
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