E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 1 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference Irv Faunce, President, Financial Management Services, Inc. Director, IIBT; and Conference Co-Chair, Financial Management International Institute of Business Technologies CFO-CIO Conference Orlando, Florida E-Learning Technologies: Applications for Government Accounting & Financial Systems

Page - 2 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference International Institute of Business Technologies Federal Financial Management Institute Federal Government Accountants Continuing Professional Education (CPE) Certified Government Financial Managers - CGFM Certified Public Accountants - CPA College & University Undergraduates Federal Government Accounting Degree Background – Target Learners

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 3 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference Distance Learning - E-Learning Course Methodology Content Management Systems: Syberworks Generation 21 Learning Systems, Inc. VuePoint Learning Systems, Inc. Functional Online Support Capabilities: Library – Document Access Performance Support - Content Search Engine Chat Room - Collaboration Conference - Scheduling Knowledge Maintenance - Notification of Course Updates Course Textbook – Federal Accounting Handbook Assessment – E-Learning Testing International Institute of Business Technologies Federal Financial Management Institute Background - Methodology

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 4 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference International Institute of Business Technologies Federal Financial Management Institute Provide an overview of the Federal Government's integrated Government-wide Accounting System. Provide an understanding to the agency reporting requirements. Provide an understanding of the federal funds control process. Provide a definition of terms related to the federal government-wide accounting system. Objectives

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 5 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference International Institute of Business Technologies Federal Financial Management Institute Part 1 – The Nature of Financial Management in the Federal Government Part 2 – Accounting Practices for Selected Entity Transactions Part 3 – Federal Business-Type Activities Text Content

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 6 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference International Institute of Business Technologies Federal Financial Management Institute Financial Management General Ledger Management Payments Management Receipts Management Receivable Management Assets Management Travel Management Cost Management Reports Management Curriculum based on Joint Financial Management Improvement Program Requirements Curriculum

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 7 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference International Institute of Business Technologies Federal Financial Management Institute Federal Accounting Concepts and Standards Financial Links to Program Success Anti Deficiency Act Requirements Cash Management - Course Concentration Banking - Deposits Letter of Credit Electronic Funds Transfer Credit Card Processing - Smart Pay Intra-governmental Payment and Collection (IPAC) Check Payment Financial Management

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 8 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference International Institute of Business Technologies Federal Financial Management Institute SGL Chart of Accounts SGL Account Definitions SGL Accounting Transactions SGL Account Postings Standard General Ledger Reconciling Fund Balances with Treasury Undisbursed Appropriation Account Ledger Receipt Account Ledger Statement of Differences Disbursing Office Transactions Deposit Transactions Year End Closing Process General Ledger Management

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 9 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference Agency Location Code Certifying Officers Disbursing Officers Scheduling Payments Prompt Payment Statements of Difference - Disbursing Office Transactions International Institute of Business Technologies Federal Financial Management Institute Payments Management

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 10 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference Agency Location Codes Deposit Tickets (SF215) Debit Vouchers (SF5515) Statement of Differences - Deposit Transactions International Institute of Business Technologies Federal Financial Management Institute Receipts Management

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 11 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference Accounts Receivable Management Loan Receivable Management Credit Reform International Institute of Business Technologies Federal Financial Management Institute Assets Management Travel Management Cost Management Receivables Management Travel Manager E-Travel

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 12 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference International Institute of Business Technologies Federal Financial Management Institute Form & Content Reporting Budget Reporting Audit & Reconciliation Reconciling Fund Balance With Treasury Regulatory Reporting FACTS Reporting Statement of Transactions Statement of Accountability Management Reporting Funds Control - Status of Funds Year End Closing Reports Management

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 13 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference E-Learning Menu

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 14 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference Federal Accounting Concepts and Standards

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 15 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference Financial Links to Program Success

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 16 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference United States Standard General Ledger

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 17 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference Reconciling Fund Balance with Treasury

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 18 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference E- Learning Courseware and Assessment Course Pre-Test –Pre-Course Assessment Identifies Specific Learning Gaps –Competency Learning Objects Are Assembled Dynamically to Create Tailored Learning Units Course Post-Test –Measures Competency Change Assessment and Gradebook –Tracks Competency Testing and Reports Testing Results

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 19 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference Reconciling Fund Balances with Treasury Background & Policy Background Treasury Fund Account Symbols Pre-Test & Post-Test Policy Background E-Learning Assessment

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 20 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference Assessment -E-Learning Testing

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 21 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference E-Learning Gradebook

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 22 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference E-Learning Performance Support

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 23 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference E-Learning Performance Support - Results

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 24 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference E-Learning Performance Support - Document

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 25 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference E-Learning Wireless Performance Support

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 26 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference E-Learning Conference Scheduling

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 27 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 28 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 29 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 30 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 31 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference

E- Learning Technologies: Applications for Government Accounting & Financial Systems Page - 32 January 19, 2004 International Institute of Business Technologies CFO-CIO Conference International Institute of Business Technologies Federal Financial Management Institute Questions & Answers