G-Invoicing and the Intragovernmental Transaction Process Course (Self-Paced)
IDACCT8250SP

Module 1: Welcome, Administrative Matters, and Course Introduction

• Understand the scope, structure, and objectives of the course.
• Recognize how the course approaches intragovernmental transactions and G-Invoicing in a federal context.
• Prepare to examine legal issues, system functions, audit implications, and practical applications throughout the training.

Module 2: Intragovernmental Transactions: Origins, Purpose, Scope, and Legal Authorities

• Explain what intragovernmental transactions are and why they matter in federal operations and reporting.
• Identify the statutory, regulatory, and policy authorities that govern intragovernmental transactions.
• Recognize key execution requirements, common failure points, and the role of G-Invoicing in strengthening control and transparency.

Module 3: Interagency Agreements: The Rules

• Describe the legal and policy foundations of interagency agreements, including Economy Act and non-Economy Act agreements.
• Identify the required structure and data elements for General Terms and Conditions, orders, billing, and settlement.
• Apply internal control and risk management concepts to the development and execution of interagency agreements.

Module 4: Legal and Practical Challenges in Intragovernmental Transactions

• Identify common legal, fiscal, and operational risks in intragovernmental transactions.
• Distinguish between statutory violations, policy noncompliance, and process failures.
• Recognize mitigation strategies and internal controls that help reduce risk across the transaction lifecycle.

Module 5: The Intragovernmental Transaction Process

• Describe the full intragovernmental transaction lifecycle from requirement identification through closeout.
• Identify buyer and seller roles, responsibilities, and decision points at each phase of the process.
• Apply process controls that support fiscal law compliance, documentation, and audit readiness.

Module 6: Audit Challenges in Intragovernmental Transactions

• Identify common audit findings and recurring deficiencies associated with intragovernmental transactions.
• Understand auditor expectations for documentation, evidence, and control effectiveness.
• Recognize practices that reduce audit risk and improve readiness for audit review.

Module 7: The G-Invoicing Mandate: Purpose, Schedule, and Results

• Explain why G-Invoicing was mandated and what governmentwide problems it was designed to address.
• Identify major implementation milestones and the operational changes introduced by the mandate.
• Assess the benefits, challenges, and continuing impact of G-Invoicing on compliance, transparency, and audit outcomes.

Module 8: G-Invoicing Rules of Engagement and the BFS G-Invoicing Playbook

• Identify the core rules governing agency participation in G-Invoicing.
• Use the BFS G-Invoicing Playbook to distinguish mandatory requirements from recommended practices.
• Apply rules of engagement across agreement formation, billing, settlement, reconciliation, and compliance monitoring.

Module 9: The Four Intragovernmental Transaction Stages with G-Invoicing

• Identify and describe the four stages of an intragovernmental transaction lifecycle.
• Map legal, financial, and system requirements to each stage of the process.
• Recognize how G-Invoicing supports auditability, reconciliation, and control at every stage.

Module 10: Inside the G-Invoicing System: What It Does and How It Works

• Describe the purpose, scope, and core functions of the G-Invoicing system.
• Explain how agreements, orders, bills, and closeout activities move through the system.
• Recognize how system design, validations, and workflows support internal control and accountability.

Module 11: Status of G-Invoicing in DoD, DLA, and Trading Partner Operations

• Describe the role of the Department of Defense in the federal intragovernmental transaction environment.
• Explain implementation challenges related to DoD scale, complexity, and cross-system coordination.
• Recognize lessons learned from DLA and trading partner interactions that can inform other agency environments.

Module 12: Internal Controls in G-Invoicing

• Identify key internal control objectives and requirements that apply to G-Invoicing activities.
• Distinguish between preventive and detective controls within the system and related agency processes.
• Evaluate common control failures, residual risks, and ways to strengthen accountability and audit readiness.

Module 13: Course Review, Q&A, Conclusion, and Evaluations

• Review the major rules, workflows, controls, and system concepts covered throughout the course.
• Connect course content to practical agency responsibilities and day-to-day federal operations.
• Identify key takeaways and next steps for strengthening G-Invoicing execution, oversight, and compliance.