Certified Governement Accounting Techniciang Program
a program sponsored by the Government Finance Officers Association of Alabama
ABOUT THE CGAT PROGRAM
The purpose of the Certified Governmental Accounting Technician (CGAT) Program is to improve the professional, administrative and fiscal skills of candidates through a series of courses approved by GFOAA in the areas of General Ledger, Budgeting, Fund Accounting, Purchasing/Accounts Payable, Payroll and Billings/Accounts Receivable.
QUALIFYING FOR THE CGAT PROGRAM:
To participate in the CGAT program, a qualified candidate must meet the following conditions:
Have a high school diploma or GED
Have an interest in governmental accounting
To be certified, a qualified participant must complete 24 hours of study consisting of two core courses and two elective courses taken within two (2) years of acceptance to the program. [Due to COVID-19 issues, students who enrolled in the CGAT program in April 2019 will have three (3) years, until January 2022 to complete the proram.] The offered courses are as follows:
General Ledger – 6 hours (Required Core); offered annually in April
Objective: to familiarize the participant with the study of ledgers in which all the assets, liabilities, equity, revenue and expenses are posted and from which financial statements are prepared.
Budgeting – 6 hours (Elective); offered annually in April
Objective: to familiarize the participant with key areas of governmental budgeting and finance. Specifically, the course will focus on the appropriation and management of public funds, including the importance and background of budgets, the budgetary cycle, revenue projections, types of expenditures, and the execution of a budget.
Fund Accounting – 6 hours (Required Core); offered annually in June
Objective: to familiarize the participant with the process of recording financial information that groups resources into funds based on their source and any limitations on use.
Purchasing/Accounts Payable – 6 hours (Elective); offered annually in August
Objective: to familiarize the participant with accounts and techniques used to record and generate payment to specific companies or individuals for products or services that have been purchased on credit by your entity. Accounts payables are usually items that will be paid for in less than one year.
Billings/Accounts Receivable – 6 hours (Elective); offered annually in November
Objective: to familiarize the participant with techniques to record money that is owed and or paid to your entity for products or services that have been rendered by you on credit to customers.
Payroll – 6 hours (Elective); offered annually in January
Objective: to familiarize the participant with detailed accounting techniques for processing employee salaries and wages, bonuses, benefits and taxes. This course will also familiarize the participant with IRS rules and regulations.
CONTINUING EDUCATION REQUIREMENTS:
Effective April 1, 2020, graduates are required to complete 16 hours of CPE every two (2) years. The first reporting deadline is March 31, 2022. Email completed and signed form to [email protected] by April 10 of each reporting period.
CPE may include:
- GFOAA annual and summer conferences
- CGAT conference
- Job related webinars or employer sponsored training (including professional development, public speaking, accounting software, business writing)