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A Certified Government Financial Manager (CGFM) is a professional certification issued by the Association of Government Accountants (AGA) in the United States. It was created in 1994 to provide a professional standard of financial expertise and ethics in government and a standard by which government financial management professionals are measured. Its education, experience and ethics requirements have served to elevate the most seasoned financial professionals. More than 14,000 individuals have received the designation.〔(AGA: Why Earn the CGFM? )〕 The certification requires experience, education, and an examination. Candidates must have a minimum of two years' experience in government financial functions. Candidates must have a bachelor's degree and complete 24 credit hours of instruction. The examination consists of 3 two-hour tests which must be taken within 3 years of the instruction. A CGFM must complete Continuing Professional Education (CPE) credits to maintain certification. The curriculum of the CGFM certification applies to federal, state, and local government. Since 2001, federal agencies have been allowed to use appropriated funds to acquire certifications for their employees. As of 2007, seven states have recognized the CGFM: Idaho, Mississippi, Missouri, Maine, Tennessee, Virginia and Washington. Various counties have also recognized the CGFM. ==Need for excellence in government finance == The Chief Financial Officers Act of 1990 (CFO Act) was signed into law by President George H. W. Bush. For each of 23 federal agencies, the position of chief financial officer was created. Since that time, federal efforts have been intended to improve the government's financial management and develop standards of financial performance and disclosure. Similar financial expectations exist at state and local government levels. The chief financial officer (CFO) of a public agency is the corporate officer primarily responsible for managing the financial risks of the business or agency. This officer is also responsible for budgeting, financial planning, record-keeping, cash flow management, higher management. communicating financial performance and forecasts to the community. The title may vary, such as finance director or treasurer, from agency to agency. The CFO typically reports to the city manager or other chief executive officer. Financial reporting has multiple audiences, with a responsibility to citizens, taxpayers and voters to provide transparent accountability for use of public funds (taxes). Additionally, financial reporting must provide internal guidance to program managers to maintain budgetary control and to governing city councils and boards of directors to provide adequate financial policy guidelines. The United States government in general has sought to improve the quality of financial reporting. The Governmental Accounting Standards Board (GASB) has a stated mission to "establish and improve standards of state and local governmental accounting and financial reporting that will result in useful information for users of financial reports and guide and educate the public, including issuers, auditors, and users of those financial reports." 〔(Government Accounting Standards Board )〕 Pronouncements in particular have trended to incorporate more comparable elements of business-sector. The need for and value of financial managers has increased. Over the past decades, a number of factors have created a rapidly changing environment for today's government financial managers. Beginning with the New York City financial crisis in the 1970s and 1980s, state and local governments began overhauling their financial management systems. In 1990, the Chief Financial Officers (CFO) act called for reforms that brought the goal of accountability to the forefront. The 1994 Bankruptcy of Orange County, California, further underscored the need for ongoing excellence and expertise in the field of municipal finance. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Certified Government Financial Manager」の詳細全文を読む スポンサード リンク
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