CHAPTER 300 - AUDITING

(300)-140 [Staff Development]{.underline}

##  {#section .unnumbered}

140.1 [Overview]{.underline}.

The Office of Audit (OA) is responsible for complying with the generally
accepted [***Government Auditing
Standards***](http://www.gao.gov/new.items/d07731g.pdf) (*GAGAS*). The
general standard regarding competence requires that the staff assigned
to perform the audit or attestation engagement should collectively
possess adequate professional competence for the tasks required. To meet
this standard, the OA training program addresses the following areas:

-   Identification of training by position.

-   Delineation of auditor responsibilities by position.

-   Training classes offered by outside vendors.

-   Continuing Professional Education (CPE) seminars by Business Units.

-   Onsite outside vendor training presentations.

-   In-house training presentations.

-   Self-study courses.

-   Encouragement to obtain professional certifications.

-   Details.

The ***Treasury Learning Management System*** (TLMS), implemented in
June 2008, provides all TIGTA employees with access to web-based
training, performance support, competency management, and other
professional development services.

Some Key Features and Benefits of the TLMS include:

-   A way to create and manage personalized learning plans for
    employees.

    -   Identify and document learning and career goals.

    -   Identify relevant learning opportunities and set target
        completion dates.

    -   Manage personal career development.

-   Access to professional development courses, including leadership.

    -   Access web-based, online courses in the SkillSoft Library that
        cover a variety of subjects concerning information technology
        and business skills.

    -   Access web-based books and references from Books 24x7, a
        reference and learning software that allows the employee to set
        up a personal, online bookshelf to store content pertinent to
        his or her job, projects, and interests for quick retrieval or
        research.

    -   View learning history.

    -   Generate training reports and certificates of completion.

-   Automation of the **Request, Authorization, Agreement and
    Certification of Training** (SF-182) training request process.

-   Access to the TLMS from work or home for just-in-time training and
    self-directed learning.

140.2 [Identification of Training by Position]{.underline}.

The OA required training for auditors, by position, is outlined below:

-   All employees must complete annual Privacy Awareness training.

-   New employees must complete the following training:

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-   Orientation.

-   Ethics training provided by Chief Counsel as part of the new
    employee orientation PowerPoint presentations.

-   On-the-Job Training (OJT).

-   *Elementary Aspects of Internal Auditing*. The employee is
    encouraged to complete the course within 6 months but must complete
    the course within 1 year.

-   *Basic Government Auditing* and *Audit Evidence and Working Papers*.
    The employee should request the United States Department of
    Agriculture's (USDA) classes within 6 months of beginning OA
    employment.

-   For new employees with 2 or more years of auditing experience, the
    audit manager may waive 3 classes: *Elementary Aspects of Internal
    Auditing* *Basic Government Auditing*, and *Audit Evidence and
    Working Papers*. In addition, the OJT requirement also may be
    modified as appropriate.

-   Position Development Plan. The employee should complete the required
    training, briefings, and walkthroughs presented in the plan for
    his/her grade level. See [**Section 300-140.3**](#posdevplan) for
    additional information on the Position Development Plan.

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-   Coop Student.

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-   Orientation.

-   OJT.

-   No other training is required.

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-   If an employee is promoted to a management position, he/she would
    attend the following leadership courses:

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-   New Managers should take a leadership class within 6 months of
    becoming a manager. In some cases, a GS-13 also may be selected to
    take this training.

-   New Directors should take an executive development class within 6
    months of assuming a directorship.

-   New Assistant Inspectors General for Audit (AIGA) should participate
    in the Treasury Executive Institute Leadership Program within 6
    months of becoming an AIGA. This program is also open to selected
    GS-15s.

[Privacy Awareness Training]{.underline}

On August 5, 1997, the President signed the Taxpayer Browsing Protection
Act. This Act amended the Internal Revenue Code of 1986 in an effort to
deter the unauthorized inspection of taxpayer returns or tax return
information. Each year, Treasury Inspector General for Tax
Administration (TIGTA) employees must complete a UNAX refresher course.
This training was expanded to include other privacy issues and is now
titled Privacy Awareness Training.

[Orientation]{.underline}

Each new employee, including new coop students, must complete a TIGTA
orientation session. The Employee Orientation Program is designed to
acclimate new employees to TIGTA and consists of on-board processing by
the Bureau of the Public Debt (BPD) staff and the TIGTA Employee
Orientation process administered by the employee's manager. This
orientation provides the new employee with basic information related to
pay, leave, travel responsibilities (including GovTrip and the
Government Travel Card), and other employment benefits.

[On-the-Job Training]{.underline}

OJT is designed to assist new employees by providing guidance and
experiences necessary to achieve satisfactory performance. OJT
materials, forms, and narrative guides are available on-line through the
TIGTA OA web page. The OJT package, which includes an Administrative
Guide, a Coach's Guide, and a Student Orientation Guide, covers the
following topics:

-   Orientation to the TIGTA, OA, and Internal Revenue Service (IRS).

-   Auditing standards and the audit process.

-   Administrative procedures.

Each new employee should be assigned immediately to an audit in order to
learn and master the OA's audit techniques. OJT allows the new auditor
to learn auditing skills under the guidance of an experienced auditor
and, at the same time, to contribute to the OA's overall success.

*[Elementary Aspects of Internal Auditing]{.underline}*

This is a correspondence course from the USDA Graduate School. The
course uses the textbook *Sawyer's Internal Auditing* and consists of 13
lessons and a final timed exam. The final exam is mailed to the
employee's coach, who acts as a proctor while the employee takes the
examination.

*[Basic Government Auditing]{.underline}*

This is a 5-day course from the USDA Graduate School. Lectures,
discussions and exercises provide the new auditor with an understanding
of the government auditing standards, types of audits, audit evidence,
fundamentals of interviewing, preparation of audit working papers and
audit findings and their elements.

*[Audit Evidence and Working Papers]{.underline}*

This is a 2-day course from the USDA Graduate School. In this course,
the new auditor will learn to analyze the types of evidence and the
tests that evidence must meet. The auditor will learn methods for
collecting and documenting types of evidence needed to support reports
and to meet professional standards. The course also explores the
benefits of referencing and how audit objectives and design strategy
affect the data required to conduct the audit.

[Leadership Classes]{.underline}

The Office of Personnel Management (OPM) offers a variety of leadership
classes to assist Federal employees develop the characteristics and
competencies essential to successful performance in a management
position. These are intensive classes with a substantial amount of
interaction with other students and extensive pre-course work. Employees
are required to stay at the OPM-designated hotel and have meals in the
OPM private dining room. The tuition/registration fee, which includes
meals and lodging, must be paid in advance and is non-refundable.
Therefore, every effort should be made to ensure that the employee is
available to attend his or her registered class.

[Office of Audit Leadership Program]{.underline}

The Leadership Program identifies 4 core responsibilities, with 20
identified competencies to meet these responsibilities. Skill Soft
courses are available to define and develop the leadership competencies.
The identified Skill Soft courses as well as a course on Equal
Employment Opportunity Awareness are just a sample of the courses
available through the IRS' e-learning web site to develop professional
and leadership skills. The OA Leadership Program is located on the OA
web page under ***Training and Development***.

[Executive Development Classes]{.underline}

The OPM offers an executive development seminar: Leading Change. This
seminar is designed to provide individuals with the skills needed to
move to higher management positions. This is a highly interactive class.
Employees are required to stay at the OPM-designated hotel and have
meals in the OPM private dining room. The tuition/registration fee,
which includes meals and lodging, must be paid in advance and is
non-refundable. Therefore, every effort should be made to ensure that
the employee is available to attend his or her registered class.

[Treasury Executive Institute Leadership Program]{.underline}

This program is designed to provide executives with the opportunity to
share directly in achieving a Treasury-wide approach to leadership. The
program consists of two\
1-week residential sessions separated by approximately 3 months.
Pre-course work is required. Employees are required to stay at the
OPM-designated hotel and have meals in the OPM private dining room. The
tuition/registration fee, which includes meals and lodging, must be paid
in advance and is non-refundable. Therefore, every effort should be made
to ensure that the employee is available to attend his or her registered
class.

[]{#posdevplan .anchor}140.3 [Position Development Plan]{.underline}.

The Position Development Plan identifies training and developmental
assignments for GS-5 through GS-13 employees to meet required
competencies for promotion to the next level. Employees and their Audit
Managers should use the plan in developing individual short and
long-term training plans for acquiring the knowledge and skills needed
for career advancement. Audit Directors and Audit Managers may waive
individual courses provided the employee has either previously completed
training in the subject area or has demonstrated sufficient competency
in the subject area. The Position Development Plans are located on the
OA's web page under **Training and Development**.

140.4 [Delineation of Audit Responsibilities by Position]{.underline}.

**The Deputy Inspector General for Audit** (DIGA) is responsible for:

-   Establishing a training program.

-   Allocating sufficient funds to the training program.

-   Ensuring compliance with the training program.

**The Office of Management and Policy** (OMP) is responsible for:

-   Assuring properly approved SF-182 documents in TLMS.

    -   Registering/enrolling employees for training classes.

    -   Coordinating efforts to contract with outside vendors to provide
        training:

        -   At a Business Unit CPE seminar.

        -   Onsite at a TIGTA location.

    -   Issuing confirmation letter, when appropriate, upon vendor
        verification of enrollment.

    -   Ensuring vendors are paid.

-   Providing guidance regarding training issues.

-   Providing quarterly reports on the status of training funds.

-   Providing quarterly reports on each employee's fulfillment of CPE
    requirements.

-   Coordinating with personnel in the Bureau of the Public Debt's (BPD)
    acquisition function to ensure compliance with procurement
    regulations.

-   Maintaining documentation to support training expenditures.

Each **AIGA** is responsible for:

-   Identifying and developing educational activities, where
    appropriate, which fulfill the CPE needs of all employees.

-   Assuring CPE educational materials are available to maintain or
    improve employees' existing skills.

-   Determining allowable CPE hours for in-house training programs.
    Refer to [**Section 140.14**](../chapter300-140.doc#cperequire) for
    further details.

-   Determining the appropriate CPE type (i.e., government or other) for
    in-house training programs. Refer to **Section 140.14** for further
    details.

-   Approving/rejecting any request for exemption from specific CPE
    requirements. Acceptable reasons cited in the Government
    Accountability Office's (GAO) *Guidance on GAGAS Requirements for
    Continuing Professional Education* (GAO-05-568, dated April 2005)
    include foreign residency, ill health, maternity leave, or military
    service.

-   Forwarding approved requests for exception from specific CPE
    requirements to the DIGA and OA Training Coordinator.

-   Submitting SF-182s to obtain training presentations from outside
    vendors for the Business Unit's CPE.

Each **Director and Audit Manager** is responsible for:

-   Assuring employees fulfill the mandatory CPE requirements.

-   Ensuring employees are aware of their responsibilities regarding
    CPE.

-   Assessing whether the training activity will enhance the auditor's
    ability to conduct audits and satisfies the definition of a
    qualifying activity for which CPE credit may be earned. Auditors
    must use professional judgment in determining whether training
    qualified for CPE credit under the GAGAS. Refer to [**Section
    140.14**](../chapter300-140.doc#cperequire) for further details.

-   Identifying and developing CPE educational activities for all
    employees as local needs dictate.

-   Documenting waivers from the required training for new employees and
    submitting the waivers to the training mailbox: ***\*TIGTA Audit
    SF-182***.

-   Approving/rejecting a SF-182 in the TLMS.

    -   Ensuring the SF-182 indicates the appropriate CPE hours to be
        earned and type (i.e., government or other). Refer to **Section
        140.14** for further details.

    -   Determining the appropriate classes for the individual auditor
        to satisfy the 24-hour type "G" CPE requirement.

-   Ensuring employees correctly report the CPE hours and CPE type on
    their monthly time reports and that they are properly reflected in
    the TeamCentral Management Information System (TCMIS).

-   Selecting appropriate individuals to serve as coaches for new
    employees.

-   Approving training plan/schedule for new employees and monitoring
    accomplishment of plan.

-   Submitting the OJT Certification of Completion Form to the Training
    Coordinator when a new employee successfully passes the
    correspondence course, *Elementary Aspects of Internal Auditing*.

-   Notifying the Training Coordinator when a Coop student is converted
    to an auditor (GS-511).

-   Providing employees with a list of training classes as reflected on
    the TCMIS, upon employee's request.

-   Maintaining copies of training documentation received from the
    employee in the employee's drop file. See [**Chapter
    (600)-70.21.4**](../../../../../../../../K:/chapter600-ms/600-70/chapter600-70-21.doc#EmpoyeePerformanceDropFile70_21_4)
    for more information on employee drop files.

Each **Auditor** is responsible for:

-   Meeting the established CPE requirements.

-   Submitting SF-182 in the TLMS.

    -   Completing a SF-182 for all training. The use of rosters will no
        longer be available. SF-182 is required for any training class,
        which requires the expenditure of funds, whether the funds are
        for tuition, registration, books, or travel. However, in
        instances where there is no charge for tuition/registration and
        the only expenditure of funds is for local travel that does not
        exceed \$100, a SF-182 is not required.

        -   Clearly demonstrate how the requested course or training
            event will directly enhance the ability to conduct audits.

        -   In cases where an SF-182 is not required, the auditor should
            request (and receive) permission to attend the
            course/training event via email. This request must include a
            statement that explains how the requested course or training
            event will directly enhance his/her ability to conduct
            audits. The email should be maintained with documentation of
            completion/attendance discussed below.

    -   Identifying the core competency the course will meet when
        completing the justification section of the SF-182 to facilitate
        matching courses to employee competencies. Competencies can be
        located on the\
        **OA Homepage/Training and Development/Core Audit Competencies**
        located on the left side under **Lists.**

    -   Completing the approval submission screen. Approval will be by
        the Audit Manager, then the Director.

        -   An AIGA's approval is no longer required, except for a
            Director's requests for training*.*

        -   An employee must obtain his/her manager's approval to attend
            all training classes even if no expenditure of funds is
            required.

    -   Listing the Business Unit Budget Coordinator as second to the
        last approver.

    -   Listing the Assistant Training Coordinator as the final
        approver.

-   Satisfactorily completing training classes. Refer to [**Chapter 600
    Section
    70.19.9**](../../../../../../../../K:/chapter600-ms/600-70/chapter600-70-19.doc#Training70_19_9)
    for procedures when the training class is not satisfactorily
    completed.

-   Verifying completion of training.

    -   Completing the verification screen in the TLMS.

    -   Listing the Business Unit designated verification person on the
        approval submission screen.

    -   Sending support documentation to the verification approver
        (Business Unit Budget Coordinator).

    -   Completing the training evaluation on the OA Training and
        Development web site.

-   Entering training on the Time and Expense Capture (TEC) monthly
    report.

    -   Correctly reporting CPE hours and CPE type on his or her monthly
        time reports. Auditors must use professional judgment in
        determining whether training qualifies for CPE under the GAGAS.
        See [**Section 140.14**](../chapter300-140.doc#cperequire) for
        further details.

-   Completing training and sending support documentation to the
    ***\*TIGTA Audit SF-182*** mailbox for courses external to the TLMS
    and the SF-182 process (e.g., Tax Talk, webcast other than
    SkillSoft, free conferences and IIA/AGA meetings, etc.).

    -   Entering external training on the TEC monthly report.

-   Maintaining sufficient documentation of CPE hours earned. (See
    **Section 140.14** for additional guidance on qualified courses.)

    -   Providing copies of training documentation to support CPE
        credits claimed to the supervisor.

    -   Submitting a scanned copy of all documentation received
        indicating training completion for all courses in support of CPE
        hours claimed. Scanned documentation may be comprised of one or
        more of the following:

        -   Certificate of attendance or training completion.

        -   College course record or transcript of grade received.

        -   Other evidence of training completion provided by a program
            sponsor.

-   Providing the supervisor with an explanation when not fulfilling CPE
    requirements and submitting plans to eliminate any deficiencies.

-   When selected, performing coaching duties for new employees.
    Coaching duties include, but are not limited to:

    -   Assisting the new employee with entering a SF-182 into TLMS for
        the USDA correspondence courses *Elementary Aspects of Internal
        Auditing, Basic Government Auditing, and Audit Evidence and
        Working Papers*.

    -   Submitting all OJT forms to the Training Coordinator.

    -   Developing training plan/schedule in conjunction with the new
        employee.

    -   Monitoring the new employee's progress.

    -   Providing administrative and operational guidance.

-   Identifying and requesting job experiences that may be needed to
    achieve personal career goals.

-   If professional designations are held, meeting CPE requirements to
    maintain certification.

Each **Business Unit Budget Coordinator** is responsible for:

-   Approving the SF-182.

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-   Notifying the Training Coordinators if multiple registrations will
    require a purchase order for tuitions costing over \$2,500 or if a
    discount is available for multiple participants.

-   Approving or denying verification after the receipt of support
    documentation.

-   Forwarding support documentation to the ***\*TIGTA Audit SF-182
    mailbox***.

Each **Training Coordinator** is responsible for:

-   Approving SF-182.

-   Registering the employee.

    -   Entering course information on the training log and creating a
        training folder.

    -   Sending the auditor a registration/confirmation e-mail.

    -   Editing or transferring an existing SF-182 after submission.

-   Notating on the training log the receipt of support documents.

    -   Saving support documents in the training folder.

    -   Entering external training not submitted through the SF-182
        process on the auditor's TLMS training history.

    -   Creating a training folder

    -   Notating training on the training log.

[The ***Delineation of Audit Responsibilities by Position*** guidance
document can be found on the OA web page under **Training and
Development/LMS Audit Responsibilities by Position**.]{.underline}

140.5 [Maintaining Support Documentation for Training
Classes.]{.underline}

The TIGTA and the employee are responsible for maintaining documentation
of the CPE hours completed. The auditor should include the following
information for each CPE program or activity attended or completed and
forward copies of all supporting documentation to the Training mailbox
***\*TIGTA Audit SF-182***:

## **[Vendor-Provided Courses -]{.underline}** If any of the following information is listed on a SF-182, the auditor is not required to send it to the Training mailbox. The certificate of completion will be sufficient. 

-   Name of the organization providing the CPE.

-   Title of the training program, including the subject matter or field
    of study.

-   Overview of the program.

-   Date and duration time of the program.

-   Certificate or other evidence of completion, if provided.

## **[Conference or Seminar]{.underline}** - If any of the following information is listed on an SF-182, you are not required to send it to the Training mailbox. The certificate of completion will be sufficient.

-   Name of the organization providing the CPE.

-   Title of the training program, including the subject matter or field
    of study.

-   Overview of the program.

-   Date and duration time of the program.

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-   Certificate or other evidence of completion, if provided. If no
    certificate is provided, a copy of the agenda indicating sessions or
    tracks attended should be maintained. Computation for determining
    the number of CPE hours using the 50-minute rule should also be
    maintained.

##  {#section-1 .unnumbered}

## **[Skillsoft E-Learning Courses -]{.underline}** CPE hours claimed cannot exceed the number of hours shown as course duration.

-   Completion certificate.

-   Class overview and duration.

## **[Tax Talk]{.underline}**

-   Certificate of completion.

-   Topic overview (Headquarters Office maintains a copy of all Tax Talk
    overviews. The auditor is not required to send these overviews to
    the Training mailbox.).

## **[Webcast or Other E-Learning Sites]{.underline}**

-   Name of the organization providing the CPE.

-   Title of the training program, including the subject matter or field
    of study.

-   Overview of the program.

-   Date and duration time of the program.

-   Certificate or other evidence of completion, if provided.

## **[Organizational Meetings (AGA, IIA, ISACA, etc.)]{.underline}**

-   Name of organization providing the CPE.

-   Date, location, and time of meeting.

-   Meeting agenda.

-   Certificate or other evidence of attendance, if provided.

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-   **[Treasury Executive Institute (TEI)]{.underline}**

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-   TEI flyer showing title, speaker, location, date, and time.

-   Registration confirmation email.

-   TEI roster.

## **[TIGTA In-House Training]{.underline}** - Employees are not required to send any documentation to the Training mailbox. The Business Unit Coordinator and Headquarters Office will maintain it.

-   Class objective.

-   Date, location, time, and instructor.

-   Class agenda.

-   Class training material.

-   Sign-in sheet.

-   Supervisor approval of training and CPE hours claimed.

## **[Business Unit CPE Seminars]{.underline}** - Employees are not required to send any documentation to the Training mailbox. The Business Unit Coordinator and Headquarters Office will maintain it.

-   Agenda.

-   Roster.

-   Sign-in sheet.

## **[Books]{.underline}**

-   Copy of title page, publisher information, and table of contents.

-   Indication of which chapters were read.

-   Supervisor's approval of CPE hours claimed.

-   Synopsis of what was learned.

# 140.6 [Time and Expense Capture of Training Courses]{.underline}. {#time-and-expense-capture-of-training-courses. .unnumbered}

The vendor is the primary source for determining the number of CPE hours
to be reported. Most vendors identify the appropriate number of hours
earned in either CPE hours or Continuing Educational Units (CEU). CEUs
should be converted to CPE hours. To convert CEUs to CPE hours, multiply
the number of CEUs by 10. For example, a class with 1.2 CEUs would
convert to 12 CPE hours.

If the vendor does not indicate the appropriate amount of CPE hours, the
auditor may calculate it as follows: 1 CPE hour per 50 minutes of
instruction time. One-half CPE hour increments (equal to 25 minutes) may
also be granted after the first CPE hour has been earned in a given
program or activity. Instruction time does not include breaks or lunch.
Divide the total instruction time for the class by 50 to obtain the raw
number of CPE hours, rounding the CPE hours down to the nearest one-half
hour.

It is critical for employees to ensure that their CPE hours are
accurately reflected on the TeamMate TEC Module. The TEC is the OA's
primary source for reporting the training taken by all audit staff and
ensuring that the GAGAS are met. Below are examples of common training
entries in the TEC.

## **[Annual Mandatory Training (Information Protection, Ethics, IT Security) -]{.underline}** No CPE hours are granted for annual mandatory training, except during the first year in which you are required to take the training. 

> *Scenario: An employee who has been with the Office of Audit for 5
> years spends 50 minutes completing the mandatory Ethics training.
> Training time should be reflected as duty hours with no CPE hours
> claimed. Course title should be reflected in the Comments section (to
> type in the Comments section, put the cursor on the hours worked). The
> ½ red slash must appear to reflect that Comments section data were
> captured.*

## [**On-the-Job Training** -]{.underline} On-the-job training (OJT) does not qualify as CPE hours and should be claimed as duty hours.

> *Scenario: The employee worked 8 hours as OJT. The time should be
> reported as 200xS02 -- OJT; Category "Hours Duty." No CPE hours are
> claimed. However, the title "OJT" should be reflected in the Comments
> section.*

-   **[Business Unit CPE Seminar With Both Government and Other CPE
    Hours.]{.underline}**

> *Scenario: The Business Unit CPE seminar is held Tuesday March 4
> through Thursday March 6, with travel days Monday and Friday. The
> agenda will provide 15 Government CPE hours and 9 Other CPE hours. The
> employee should show travel days as "Hours Duty" and then break up the
> CPE hours between Government and Other.*

## **[IRS E-Learning Course -]{.underline}** The CPE hours claimed are based on course length stated in the course description.

> *Scenario: The employee takes 2.5 hours to complete an e-learning
> course. However, the course outline indicates that the class qualifies
> for 2 CPE hours. The employee should reflect the CPE hours noted in
> the course outline and include the course title in the Comments
> section.*

## **[Classes with No Stated CPE Hours.]{.underline}**

> *Scenario: The employee attends a Project Management class scheduled
> for\
> 9 a.m. to 4 p.m. There are two 10-minute morning and two 10-minute
> afternoon breaks, along with a 1-hour lunch break. The vendor does not
> indicate the appropriate amount of CPE hours. CPE hours should be
> calculated as follows: 1 CPE hour per 50 minutes of instruction time.
> One-half CPE hour increments (equal to 25 minutes) may also be granted
> after the first CPE hour has been earned in a given program or
> activity. Instruction time does not include breaks or lunch. Divide
> the total instruction time for the class by 50 to obtain the raw
> number of CPE hours. Round the CPE hours down to the nearest one-half
> hour (7 hours total -- 40 minutes of break time -- 1 hour for lunch =
> 320 instructional time/50). The total CPE hours claimed should be 6.
> Time should be claimed as 200xS01; Category "Other."*

140.7 [Training Classes Offered by Outside Vendors]{.underline}.

A list of training vendors is available on the TIGTA website under OA,
Training. While this list includes our frequently used vendors, it is
not all-inclusive. Each employee is responsible for fulfilling his or
her annual CPE requirements and identifying useful training classes. To
attend a training class offered by an outside vendor, the employee must
submit an SF-182 through the appropriate approval chain.

140.8 [CPE Seminars by Business Units]{.underline}.

The AIGA may develop a CPE seminar to fulfill the training needs for all
employees within the Business Unit. The CPE seminars vary in length and
content. Each CPE seminar is tailored to the training needs of the
employees and the IRS functional areas audited by the Business Unit.

To obtain the training services at a Business Unit CPE seminar the
following items must be submitted:

-   An approved SF-182 that includes:

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-   Dates of the vendor's presentation at the CPE seminar.

-   A roster listing all employees who will attend.

-   Location of the CPE seminar.

-   Address of vendor, including telephone and fax numbers.

-   A narrative justification for the specific class.

-   Cost of class, which includes all expenses associated with the
    onsite class (materials, books, travel, etc.).

-   A vendor's quote on the vendor's letterhead which includes all costs
    associated with the presentation (materials, books, travel, etc.).
    The quote should also identify the items to be provided by the
    vendor and/or the TIGTA; and any limits on the number of students to
    be trained.

-   A sole source justification for the specific vendor. (Not required
    if the total cost of the course/presentation is less than \$2,500.)

-   A statement of work that identifies the subject matter/topics to be
    covered; the time, date(s), and location of the class; the number of
    students (if an exact number cannot be provided, a range is
    acceptable); detailed description of the items to be provided by the
    vendor (e.g., books, audiovisual equipment, records of attendance);
    and a detailed description of items to be provided by the TIGTA
    (e.g., classroom, audiovisual equipment). (Not required if the total
    cost of the course/presentation is less than \$2,500.)

-   Results of TIGTA Counsel's review of the procurement package (i.e.,
    Statement of Work, Sole Source Justification, Vendor Quote etc.).

[]{.mark}

See [**Section 140.14**](../chapter300-140.doc#cperequire) for CPE
documentation requirements.

140.9 [Onsite Outside Vendor Training Presentations]{.underline}.

Many vendors will provide their training at a TIGTA location. To obtain
a specific training class at a TIGTA site, an approved SF-182 must be
submitted to the OA Training mailbox.

The SF-182 must include:

-   Dates of the onsite class.

-   A roster listing all employees who will attend.

-   Address for the onsite class.

-   Address of vendor, including telephone and fax numbers.

-   A narrative justification for the onsite class.

-   Cost of class, which includes all expenses associated with the
    onsite class (materials, books, travel, etc.).

The training request package must also include:

-   A vendor's quote on the vendor's letterhead which includes all costs
    associated with the presentation (materials, books, travel, etc.).
    The quote should also identify the items to be provided by the
    vendor and/or the TIGTA and any limits on the number of students to
    be trained.

-   A sole source justification for the specific vendor. (Not required
    if the total cost of the course/presentation is less than \$2,500.)

-   A statement of work that identifies the subject matter/topics to be
    covered; time, date(s) and location(s) of the class; number of
    students (if an exact number cannot be provided a range is
    acceptable); detailed description of the items to be provided by the
    vendor (i.e., books, audiovisual equipment, records of attendance
    etc.) detailed description of items to be provided by TIGTA (i.e.,
    classroom, audiovisual equipment etc.). (Not required if the total
    cost of the course/presentation is less than \$2,500.)

-   Results of TIGTA Counsel's review of the procurement package\
    (i.e., Statement of Work, Sole Source Justification, Vendor Quote
    etc.).

-   If applicable, the specific instructor desired by the TIGTA.

-   If applicable, minor modifications from the standard class may be
    made.

    -   Only minor modifications are allowable. Minor modifications
        would include using TIGTA-specific examples to illustrate a
        concept being taught.

    -   The TIGTA contact person would be responsible for supplying the
        TIGTA specific examples to the Training Coordinator.

The Training Coordinator will work with BPD Procurement Personnel to
arrange for the onsite class. Granting the contractors access to the
TIGTA site, especially an IRS campus, may require coordination with IRS
security personnel and is the responsibility of the OA office requesting
the course, as is obtaining space for training courses. This requires
coordination with the appropriate IRS Career Management and Learning
Center staff.

See [**Section 140.5**](../chapter300-140.doc#documentation) for CPE
documentation requirements.

140.10 [In-House Training Presentations]{.underline}.

In-house training presentations may occur at several locations across
the country or only at specific posts of duty. Typically, TIGTA
employees prepare and give these presentations. Examples of in-house
training presentations include Teammate and report writing. The
applicable AIGA is responsible for determining the appropriate amount
and type of CPE hours for in-house training presentations. The amount of
and type of CPE hours should be communicated to the employees attending
the in-house training presentation.

For in-house training programs, including Business Unit CPE Seminars and
onsite vendor training presentations, documentation of completed
training must be maintained. This documentation includes an agenda or
outline of the training program that shows the learning objectives of
the program, topics covered, name of the instructor, date(s), and length
of the training program; records of attendance/completion; and the
number of CPE credits earned. In addition, evaluations of the training
programs should be obtained from the instructors and participants, as
appropriate. Since these programs will generally span multiple audit
teams within a Business Unit, decisions regarding the maintenance of
these records will be at the discretion of the respective AIGA's.

140.11 [Self-Study Courses]{.underline}.

Self-study courses are available from the Department of the Treasury.
Employees must obtain their supervisor's approval prior to enrolling in
a class. Since these classes do not require the expenditure of funds, no
SF-182 is needed. Please go to the OA intranet web page under Training
and Development for more information on self-study courses available.

In the case of self-study/review of training courses not designed as
self-study (i.e., independent review of classroom-based course
materials, reading of textbooks or technical material, or other
independent training activities in which verification of completion is
not obtained from the training source), the respective Audit Manager or
Audit Director, as appropriate, must meet with the employee to discuss
the training prior to approving CPE hours claimed on the employee\'s
monthly time report. The purpose of this meeting is to ensure
satisfactory completion of the training, to assess whether the
instructional materials were appropriate for this alternative delivery
method, and to verify that the employee comprehended the materials and
learning objectives of the training. The Audit Manager or Director's
approval of the monthly time report will serve as documentation that the
discussion took place and that he or she determined the employee
enhanced his or her auditing knowledge or skills.

140.12 [Encouragement to Obtain Professional
Certifications]{.underline}.

The Inspector General Act requires an emphasis on detecting and
deterring fraud, waste, and abuse in government programs. Professional
certifications appropriate for this emphasis include the Certified
Public Accountant (CPA), the Certified Fraud Examiner (CFE), the
Certified Internal Auditor (CIA), the Certified Information Systems
Auditor (CISA), Certified Government Auditing Professional (CGAP), and
Certified Government Financial Manager (CGFM). These certifications and
others may help employees achieve and demonstrate additional
competencies in specialized areas related to organizational audit
activities. Employees are encouraged to participate in these
certification programs to expand their professional skills.

Employees may receive up to \$500 for the cost of review courses.
Individuals desiring courses with higher costs will be required to pay
the difference. No payment will be made for the examination fee,
lodging, food, or travel to the examination site. Upon achieving the
certification, the individual is responsible for all costs associated
with maintaining the certificate, including any CPE requirements.

In order to ensure that both the employee and the OA receive full
benefit from OA-funded review courses, employees are required to
complete the review course and take the related examination within 12
months of either receiving the course materials for self-study courses,
or beginning classroom-based review courses. If these criteria are not
met, the employee will be required to reimburse the OA for funds
provided for the review course and related materials. Please refer to
[**Chapter
600-70.19.9**](../../../../../../../../K:/chapter600-ms/600-70/chapter600-70-19.doc#Training70_19_9)
for guidelines on reimbursements.

The 12-month completion period may be extended due to extenuating
circumstances Extenuating circumstances include: (1) illness (medical
documentation required), (2) personal emergency (self or immediate
family member), (3) work related emergency or hardship. In these cases a
written request must be provided to the employee's manager before the
end of the 12-month period. This request should briefly outline the
circumstances that require the extension and the revised completion
date. The request must be approved by the employee's Audit Manager and
Director. A copy of the approved extension request must then be provided
to both the employee and the OA Training Coordinator.

Use of individual employee workstations and official duty time for study
purposes is authorized. Employees must obtain their supervisor's
approval before using official duty time to study for a professional
certification. Study time may be taken throughout the entire review
period or concentrated in the weeks immediately preceding the
examination. In order to ensure timely completion of audit assignments,
the supervisor may limit the duty hours per week or day that may be used
to study. Study time should be reported using the appropriate training
code with no CPE hours. For example, the monthly time sheet may indicate
200xSO3, CFE Review, 2 duty hours, 0 CPE hours.

Employees are limited to a total of 80 duty hours to study for a
professional certification within a 12-month period. Also, employees may
not spend more than 80 duty hours studying for any 1 professional
examination. Example: In 2008, Jane spent 10 duty hours, each month from
January through August, studying for the CFE. She may not use additional
duty hours to study for the CFE and may not use additional duty hours
within the 12 months following August 2008 to study for other
professional certifications.

Employees may be granted administration leave for the day(s) of the
professional examination. Administrative leave may not be granted for
the days proceeding or subsequent to the professional examination.

After receiving evidence that the employee sat for the examination, CPE
hours may be approved by the supervisor. CPE hours will be shown on the
monthly time sheet using the appropriate training code with zero duty
hours and the appropriate amount of CPE hours. For example, the time
sheet could show 200xSO3, CFE Review, 0 duty hours, 50 CPE hours, type
O.

140.13 [Details]{.underline}.

Details provide a variety of opportunities and assignments that develop
and enhance an auditor's professional, managerial, and technical
competencies with the OA staff. Details are for varying lengths of time.
Details may be between posts of duty within a Business Unit, among the
Business Units, or between the OA and other organizations. Details are
approved based on the value added to the organization. Consideration is
given to the employee's career goals, experience level, and
developmental needs.

Details between the OA and other organizations will be announced and
volunteers will be solicited. The AIGAs and Directors are responsible
for coordinating employee details between posts of duty within a
Business Unit and among the Business Units.

140.14 [CPE Requirements]{.underline}.

The *GAGAS* and the *GAO's **[Guidance on GAGAS Requirements for
Continuing Professional
Education](http://www.gao.gov/govaud/ybcpe2005.pdf) ***(GAO-05-568G,
dated April 2005) require auditors responsible for planning, directing,
conducting, or reporting on government audits to obtain CPE that
**directly enhances** their professional proficiency to perform audits.
As such, each auditor must complete:

-   At least 80 hours of CPE within a 2-year reporting period. The OA's
    reporting period ends on September 30 of even-numbered fiscal years.

-   At least 20 hours of CPE in any 1 year of the 2-year period.

-   At least 24 of the 80 hours should be in subjects directly related
    to the government environment, government auditing, or the specific
    environment in which the audited entity operates. The TIGTA
    designates this as type "G" training.

CPE hours earned in excess of the minimums may not be carried over to
the next\
2-year reporting period.

Auditors hired or assigned to a GAGAS audit or attestation engagement
after the beginning of the Treasury Inspector General for Tax
Administration (TIGTA)\
2-year CPE period should complete a prorated number of CPE hours that is
based on the number of full 6-month intervals remaining in the CPE
period. For example, the TIGTA has a 2-year CPE period running from
October 1, 2007, through September 30, 2009. A new auditor was assigned
to a GAGAS audit in December 2007. The prorated CPE requirement for the
auditor is calculated as follows:

-   Number of full 6-month intervals remaining in the CPE period: 3.

-   Number of 6-month intervals in the full 2-year period: 4.

-   Newly assigned auditor's CPE requirement: ¾ x 80 hours = 60 hours.

For newly hired auditors who are subject to the 24-hour requirement, the
number of hours is calculated in a similar manner: ¾ x 24 hours = 18
hours. The prorated number of hours would be the total requirement over
the partial period. The 20-hour minimum for each CPE year does not apply
when a prorated number of hours is being used to cover a partial 2-year
CPE period.

Employees who do not satisfy the CPE requirements within the 2-year
reporting period must fulfill the CPE deficiency within the 2 months
immediately following the end of the 2-year reporting period. If the CPE
requirements are not fulfilled within this time period, the employee
should not participate in audit work. CPE hours completed to fulfill a
prior 2-year reporting period deficiency shall not be counted toward the
CPE requirements of the current 2-year reporting period.

The respective AIGA may grant a partial waiver of CPE requirements for
auditors who have had extended periods of absence or other extenuating
circumstances during the\
2-year period. Acceptable reasons for granting waivers include absence
due to:

-   Maternity or paternity leave.

-   Ill health.

-   Military leave.

-   Extended family leave.

-   Disasters.

If a partial waiver is granted, the respective AIGA must document in
writing the reason for granting the waiver and the reduced CPE
requirements (including an explanation of how the new CPE hour
requirements were calculated). The methodology for calculating CPE
requirements for new hires, explained above, should also be used for
calculating reduced CPE requirements due to extended absence or
extenuating circumstances. A copy of the documentation should be placed
with the employee's training records and maintained for a period of five
years. A separate copy should be provided to the\
OA Training Coordinator.

The following topics qualify as type "G" training:

[Government Environment (Type "G")]{.underline}

Subjects and topics directly related to the government environment may
include, but are not limited to the following:

-   Economic conditions, fiscal trends, and pressures facing the
    Government entity.

-   Appropriations, accounting, budgeting, financial management,
    procurement, contracting, and financial reporting in Government.

-   Partnerships between or among Governments, businesses, and citizens.

-   Government ethics and independence.

-   Government program management or Government financial management
    issues, such as debt collection, credit management, cash management,
    grant management, etc.

-   Legislative policies and procedures.

-   Relevant laws and regulations affecting Government programs and the
    administrative aspects of those programs.

-   Compliance with laws and regulations.

-   Fraud, waste, abuse, or improper payments affecting Government
    entities, evolving issues of homeland security, and safety of
    citizens.

-   Measuring and reporting the results of Government programs.

-   Assessing trends among the population of citizens receiving
    Government services, risk assessment, and risk management for the
    Government entity.

-   Global trends affecting the Government environment, opportunities
    and challenges presented to the Government by advances in science
    and technology, information technology developments, and
    applications that affect or could affect the Government entity or
    program.

-   Government transformation issues dealing with evaluating the role of
    Government programs in the future and related to techniques for
    restructuring Government entities, including streamlining
    operations, improving organizational efficiency, or outsourcing or
    privatizing certain functions or activities.

[Government Auditing (Type "G")]{.underline}

> Subjects and topics directly related to standards used in government
> auditing which may include government auditing standards and because
> they are incorporated by reference in the ***Government Auditing
> Standards***, American Institute of Certified Public Accountants'
> statements on auditing standards for fieldwork and reporting and
> statements on standards for attestation engagements. In addition, the
> GAGAS may be used in conjunction with professional standards used by
> other authoritative bodies. Therefore, when the GAGAS are used in
> conjunction with standards issued by other auditing standard-setting
> bodies (e.g., the Institute of Internal Auditors, the Public Company
> Accounting Oversight Board, or the International Auditing and
> Assurance Standards Board), training in those standards would be
> relevant.
>
> Other topics include relevant accounting standards and principles
> (e.g., those issued by the Federal Accounting Standards Advisory
> Board, the Governmental Accounting Standards Board, and the Financial
> Accounting Standards Board) and special Government audit requirements
> established by law or regulation, such as the Single Audit Act as well
> as other laws and regulations covering audit requirements at the
> Federal, State, or local level, or for recipients of Federal contracts
> or grants.
>
> [Specific Environment (Type "G")]{.underline}
>
> Subjects and topics directly related to a specific or unique
> environment of the entity under audit may include but are not limited
> to the following: economic, operating, technical, or regulatory
> developments in the specialized area in which the audited entity
> operates; current risks or major changes affecting the Government
> environment; current fiscal trends and other developments affecting
> the entity or the Government environment; and relevant laws and
> regulations.

Topics which do not fall into the government environment, government
auditing, or the specific environment in which the IRS operates should
be reported as type "O" training.

**[Programs and Activities That Qualify for CPE Hours]{.underline}:**

Qualifying activities are structured educational activities with
learning objectives designed to maintain or enhance the participant's
knowledge and skills in areas applicable to performing audits.
Qualifying activities include:

**Group programs**, including:

-   Internal training programs (e.g., courses, seminars, workshops).

-   Education and development programs presented at conferences,
    conventions, meetings, seminars, and meetings or workshops of
    professional organizations.

-   Training programs presented by other audit organizations,
    educational organizations, foundations, and associations.

-   Web-based seminars and structured programs of study.

-   Audio conferences.

-   Accredited university and college courses (credit and noncredit).

-   Audit organization staff meetings when a structured educational
    program with learning objectives is presented (i.e., that portion of
    the meeting during which a structured educational program is used to
    teach auditors about how auditing standards apply to their work or
    topics related to the Government environment).

**Individual study programs**, including:

-   Web-based courses.

-   Correspondence courses, individual-study guides, and workbooks.

-   Courses given through Internet webcasts, televised presentations,
    DVD, CD-ROM, audio cassette tapes, videotapes, and computer
    programs.

**Other professional activities** as follows:

-   Serving as a speaker, panelist, instructor, or discussion leader at
    programs that qualify for CPE.

-   Hours developing courses or the course materials for programs that
    qualify for CPE hours.

-   Publishing articles and books that contribute directly to the
    author's professional proficiency to perform audits or attestation
    engagements.

Other activities may qualify for CPE hours. The employee's supervisor
should evaluate the activity and determine if the activity is consistent
with the objectives of the\
OA training program and the *GAGAS* guidance. The supervisor may contact
the\
OA Training Coordinator for guidance.

**[Topics That Do Not Qualify for CPE]{.underline}:**

-   **.**On-the-job training.

-   Basic or elementary courses in subjects and topics in which the
    auditor already has the knowledge and skills being taught.

-   Programs designed for general personal development, such as résumé
    writing, improving parent-child relations, personal investments and
    money management, and retirement planning.

-   Programs that demonstrate office equipment or software that is not
    used in conducting audits or attestation engagements.

-   Programs that provide training on the audit organization's
    administrative operations.

-   Business sessions at professional organization conferences,
    conventions, and meetings.

-   Preparation and presentation time for repeated presentations on the
    same subject matter within the 2-year period, unless it can be
    demonstrated that the content was changed or adapted such that
    additional study or research was needed prior to presenting the
    course.

-   Conducting external quality control reviews.

-   Sitting for professional certification examinations.

**[TIGTA-Identified Training Not Qualified for CPE
Credit:]{.underline}**

-   Annual mandatory training (except for new hires).

    -   Information technology security awareness.

    -   Privacy awareness training.

    -   Information protection briefing (formally UNAX).

    -   Hatch Act.

    -   Ethics training.

-   Travel and purchase card training.

-   Health and fitness courses.

-   Telework guidance.

[Determining CPE Hours for Training Courses]{.underline}

A CPE hour may be granted for each 50 minutes of participation in
qualifying group programs and activities. One-half CPE hour increments
(equal to 25 minutes) may also be granted after the first CPE hour has
been earned in a given program or activity. At conferences and training
classes in which the length of individual presentations or sessions is
other than 50 minutes, the sum of the time for the presentations or
sessions should be considered as 1 total program. For example, two
90-minute, two 50-minute, and three 40-minute presentations equal 400
minutes or 8 CPE hours. When the total minutes of a presentation are
more than 50, but not equally divisible by 50, the CPE hours should be
rounded down to the nearest one-half hour.

-   **[Group programs]{.underline}** - Participants should receive CPE
    hours only for the actual time they attend the program. Preparation
    time for students participating in a CPE program should be counted
    only if the CPE provider has designated a portion of the CPE program
    as individual study.

-   **[University or college credit courses]{.underline}** - Each unit
    of college credit under a semester system equals 15 CPE hours, and
    each unit of college credit under a quarter system equals 10 CPE
    hours.

> For university or college noncredit courses, CPE hours may be granted
> only for the actual classroom time.

-   **[Individual study programs]{.underline}** (in which successful
    completion is measured by a summary examination) - Participants must
    complete the examination with a minimum passing grade of at least 70
    percent before receiving CPE credit for the course. Participants in
    other individual-study programs should be granted CPE hours when
    they satisfactorily complete the requirements of the self-study
    program.

> The number of hours reported should be based on the number of CPE
> hours recommended for the program by the CPE provider.

-   **[Speakers, instructors, and discussion leaders]{.underline}** -
    For programs that qualify for CPE hours, individuals who develop or
    write the course material should receive CPE hours for preparation
    and presentation time to the extent the subject matter contributes
    directly to their professional proficiency to perform audits or
    attestation engagements, including subjects directly applicable to
    Government auditing, the Government environment, or the specific or
    unique environment in which audited entities operate. One CPE hour
    should be granted for each 50 minutes of presentation time. Up to 2
    CPE hours may be granted for the developing, writing, or advance
    preparation for each 50 minutes of the presentation. For example, a
    discussion leader could receive up to 21 CPE hours for a
    presentation of 350 minutes (7 hours for presentation and 14 hours
    for preparation). In this same example, an individual who develops
    or writes the course materials but does not participate in the
    presentation could receive up to 14 CPE hours.

> An individual should not receive CPE hours for either preparation or
> presentation time for repeated presentations that he or she makes
> within the 2-year period, unless the subject matter involved was
> changed significantly for each presentation.
>
> The maximum number of CPE hours that may be granted to an individual
> as a speaker, instructor, discussion leader, or preparer of course
> materials should not exceed 40 hours for any 2-year period**.**

The ***Continuing Profession Education Requirements and Documentation
Guidance*** can also be found on the OA web page under **Training and
Development/CPE Requirements and Guidance**.