KSCPA & KSGFOA Members $310.00 - Non Members $360...The Governmental Accounting Standards Board...

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Gold sponsor:

KSCPA & KSGFOA Members $310.00 - Non Members $360.00

Designed for 16 hours CPE , Yellow Book Credit & 2 hours Ethics

One-day registrations available-Members $170.00 & Non Members $200.00

GOLD SPONSOR BRONZE SPONSOR

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Governmental Nonprofit Accounting & Auditing Conference

“Pillars of the Economy & the Profession” Co-sponsored by Kansas Society of CPAs & Kansas Government Finance Officers Association June 9-10, 2014, Hyatt Regency, Wichita

STEERING COMMITTEE Shelly L. Hammond, CPA, CGFM, Chair Vice President, Allen Gibbs & Houlik, L.C., Wichita

Mark W. Dick, CPA Executive Vice President, Allen Gibbs & Houlik, L.C., Wichita

Melinda A. Hitz, CPA, CGMA Finance Director, City of Garden City

Marshal Q. Hull, CPA, CMA Partner, Regier Carr & Monroe, L.L.P., Wichita

Nicholas J. Novelly, CPA Managing Shareholder, Reese & Novelly, P.A., Wamego

D. Scot Loyd, CPA, CFE, CGMA, CGFM Member, Swindoll Janzen Hawk & Loyd, LLC, McPherson

Meagan M. Wellbrock, CPA Manager, Adams Brown Beran & Ball, Chtd., Hays

Staff Liaisons:

Mary R. MacBain & Marlene Shellenberger

The KSCPA Governmental Nonprofit Accounting & Auditing Conference is an annual event and the

largest KSCPA conference. The 2014 event is co-sponsored by the Kansas Government Finance Officers

Association (KGFOA).

The 2014 conference theme is “Pillars of the Economy and the Profession.” With data-driven decision-

making in government and nonprofit entities more important than ever, it is essential that accountants

play a key role in elevating the performance of these organizations. In addition to sessions relevant to

nonprofits, KMAAG, A-133, GASB, the economy, school finance law, and ethics, additional sessions are

designed to enhance participant’s ability to provide quality services to the organizations they serve. This

includes sessions by Dennis Dycus on risk assessment, internal controls, and fraud as well as Toby Groves’

communication track and special guest speaker Stephen Gauthier of the Government Finance Officers Association (GFOA).

SCHEDULE OF EVENTS – June 9, 2014

07:15-07:50 Registration, Breakfast Snacks & Networking

07:50-08:00 Welcome and Announcements: Shelly L. Hammond, CPA, CGFM, Chair & Lunda Asmani, KSGFOA

08:00-09:40 Avoiding the Pitfalls: Practical Tips on Applying Governmental GAAP Yellow Book

Stephen J. Gauthier, MA, Ph.D., CPA, Director of the Technical Services Center of the Government Finance

Officers Association of the United States and Canada (GFOA) in Chicago, Illinois

The Governmental Accounting Standards Board (GASB) has issued almost 80 authoritative statements and

interpretations, accompanied by a daunting array of detailed technical guidance on their proper implementation.

The breadth of scope and depth of detail of the GASB’s technical literature poses a real challenge to busy state

and local government financial statement preparers and auditors. This session is designed to help participants

avoid some common accounting and financial reporting mistakes by examining a number of the most frequently

misunderstood or poorly understood aspects of governmental GAAP.

09:40-09:55 Networking Break

PILLARS of the

ECONOMY & THE

PROFESSION

KSCPA & KSGFOA Members $310.00 - Non Members $360.00

Designed for 16 hours CPE and Yellow Book Credit

One-day registrations available-Members $190.00 & Non Members $220.00

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Governmental Nonprofit

Accounting & Auditing Conferenc eJune 9-10, 2014, Hyatt Regency Wichita

SCHEDULE OF EVENTS – June 9, 2014 (cont.)

09:55-10:45 Not for Profit Financial Reporting Initiative – an Update

Deborah L. Coan, CPA, Shareholder, Mayer Hoffman McCann, P.C., Wichita & Brent A.

Wilson, CPA, CBIZ MHM LLC, Leawood

Learn about the NFP Financial Reporting initiative that is recommended by NAC as part of

improving financial reporting to correct the challenges in reporting financial performance.

10:45-10:50 Transition Break

BREAK OUT SESSIONS

10:50-11:40 Dealing with a Cyber Security Attack

Shawn Henning, Finance Director, City of Wichita (KSGFOA)

For many, it is not a question of if - but one of when - an organization may experience a security breach. This

session provides information regarding the realities following a cyber attack and how to prepare for such an

event.

School Finance Law Update Yellow Book

Dale M. Dennis, Deputy Commissioner, Kansas State Department of Education, & Craig Neuenswander,

Director, School Finance, Kansas State Department of Education, Topeka

This traditional session, a favorite among participants, provides an update to school finance law for 2014 – after

an active legislative session.

Emerging Issues in Local Government Finance (KSGFOA) Yellow Book

Lisa Santa Maria, Finance Director, City of Prairie Village

Learn about the changes to KSA 12-1675, which governs the investment of public moneys by governmental

subdivisions, units and entities. EKGFOA (Eastern Kansas GFOA) and KSGFOA have worked together to

implement legislation that will benefit all governmental entities that invest public monies.

Lunda Asmani, CPFO, Assistant City Manager, Budget & Finance, City of Newton

Hear about the experience of the City of Newton’s efforts to engage citizens in the budget process. For two

successive years the City of Newton hosted a “City Budget Fair” with mixed results, and Lunda shares this

experience in more detail.

11:40-12:30 Grab-N-Go Lunch

12:30-01:20 Audit Failure in Single Audit Yellow Book

D. Scot Loyd, CPA, CGFM, CFE, CGMA, Member, Swindoll, Janzen, Hawk &

Loyd, LLC, McPherson

Conducting Single Audits in your audit practice can be very challenging. Gain an

in-depth update and hands-on TIPS that should keep you and your firm from the downside of a Single Audit

failure. We will utilize common sense solutions presented by Scot gleaned from his background on the AICPA’s

Sponsored by:

Sponsored by:

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Sponsored by:




Professional Ethics Executive Committee and his role as a former special ad-hoc Single Audit failure reviewer for

the AICPA’s Ethics division.

Budget Changes Impacting Municipal Government in Kansas Yellow Book

Roger Basinger, State of Kansas, Office of Chief Financial Officer, Municipal Services Team

This session provides a review of budget changes made during the 2014 legislative session which impact local

units of government budgeting as well as financial and auditing practices.

Fraud Control – Know the Risks!

Christian Lehr, Vice President, Treasury Services, Commerce Bank, Wichita

Tyler Newell, Commercial Product Sales Representative, Commerce Bank, Garden City

Understanding fraud is the best way to prevent it. During this presentation, learn about best practices for

preventing internal and external fraud, tools available to reduce the chances of fraud and real life examples of

fraud.


01:25-02:15 KMAAG Changes for 2014 Yellow Book

D. Scot Loyd, CPA, CGFM, CFE, CGMA, Member, Swindoll, Janzen, Hawk & Loyd, LLC, McPherson

This session reviews all of the changes in the 2014 KMAAG, effective after December 31, 2013.

Not-for-Profit Tax Update, including What’s New with Form 990

Denise E. Hinson, CPA, Vice President, Tax Services, Allen Gibbs & Houlik, L.C.

This session covers new items with Form 990, IRS rulings, tax cases, etc., and

Compensation reporting.

02:15-02:30 Cookie/Networking Break

02:30-03:20 Economic Development Prospects: What Cities Need to Look For (KSGFOA)

Anthony L. "Tony" Schertler, Senior Vice President and Consultant, Springsted Incorporated, St. Paul MN

Bryan R. Kidney, Vice President and Client Representative, Springsted Incorporated, Kansas City MO

Tom L. Kaleko, CIPFA, Sr Vice President and Client Representative, Springsted Incorporated, Kansas City MO

This session provides a comprehensive look at the process for analyzing an economic development project. Emphasis will be placed on activities within the process most relevant to finance professionals.

03:20-04:10 Economic Picture for Nation and State – Impact to Oil and Agricultural Industries

Jason Brown, Ph.D., Economist, Regional Affairs Department, Federal Reserve Bank of Kansas City

Dr. Brown will provide his insights on current economic conditions in the U.S. and the State of Kansas and will

present general economic growth and employment issues.

04:10 Adjourn Day 1

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SCHEDULE OF EVENTS – June 10, 2014

07:15-07:50 Registration, Breakfast Snacks & Networking

07:50-08:00 Welcome and Announcements: Shelly L. Hammond, CPA, CGFM, Chair

08:00-09:40 Risk Assessment & Response Yellow Book

Dennis F. Dycus, CPA, CFE, CGFM, CPE Trainer, Consultant, Public Speaker

This suite of eight standards provides the auditor with guidance on how to measure the risk of material

misstatement of the financial statements. Without first making such a determination, there is no basis for

performing an audit procedure. The standards require that every audit procedure not only be designed to reduce a

risk, but also be linked to the identified risk. SAS No. 122, AU-C 300-499

09:40-09:55 Networking Break

09:55-10:45 The Benefits of Complying with GAAP Yellow Book

Lisa R. Parker, CPA, Project Manager, Governmental Accounting Standards Board, Norwalk, CT


BREAK OUT SESSIONS

10:50-11:40 Internal Controls – Documentation and Testing Yellow Book


Good internal controls reduce the risk of a material misstatement of the financial statements. Generally accepted

auditing standards require that internal controls be evaluated on every audit. This presentation discusses how to

streamline risk analysis and testing as well as assessment of the competency to prepare financial statements. It

further discusses what to include in the management letter when reporting on deficiencies.

Essential Interviewing Skills (1st

part of “Toby Groves Communication Track”)

Toby Groves, CEO, Groves Funding Corporation; Researcher, Consultant, Speaker; Cincinnati, Ohio

GASB Update Yellow Book

Lisa R. Parker, CPA, Project Manager, Governmental Accounting Standards Board, Norwalk, CT

Back by popular demand, this session updates participants on Governmental Accounting Standards Board standards.

11:40-12:30 Grab-N-Go Lunch

.

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Sponsored by:




12:30-01:20 Fraud Prevention Yellow Book


It's much easier and cost effective to prevent fraud rather than to detect it after it occurs. How to prevent fraud

can be described in three words--Good Internal Controls. The Control Environment, i.e., management's attitude,

plays a major part in preventing fraud. This presentation discusses the numerous components that go into

creating an environment that is hostile to fraud.

Enhanced Communication Skills (2nd



Federal Grant Reform and the New Single Audit Yellow Book

Shelly L. Hammond, CPA, CGFM, Vice President, Allen, Gibbs & Houlik, L.C.,

Wichita

With the issuance of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards in December 2013 (the “Supercircular”), changes are coming for entities that receive and administer federal awards, and for their auditors. This session will provide an overview of key changes for both auditees and auditors, and discuss areas both may need to be considering before the new guidance is required to be implemented.


01:25-02:15 Changing Kansas Tax Policy: Implications of 2012-2013 Tax Debate and New 2014 Legislation Yellow Book

Chris W. Courtwright, Chief Economist, Kansas Legislature

Chris reviews the multiple 2012 and 2013 changes in state income tax law and the twists and turns of the policy

debate; updates the latest news and controversies regarding revenue estimating and the state's fiscal health; and

covers recently enacted 2014 legislation of particular interest to tax practitioners and others involved with

governmental and nonprofit entities.

Handling Negotiation and Confrontation (3rd



Big 6 Compliance Issues Yellow Book

Shelly L. Hammond, CPA, CGFM, Vice President, Allen, Gibbs & Houlik, L.C., Wichita

What compliance requirements under OMB Circular A-133 are generally considered to be of greatest risk, and most likely to be subject to potential for errors, or fraud, waste and abuse? Answer: Activities Allowed / Unallowed, Allowable Costs / Cost Principles, Cash Management, Eligibility, Period of Availability, and Reporting. This session will take a deeper dive into these compliance requirements, including discussion of best practices for internal controls over compliance, and considerations unique to each requirement.

02:15-02:30 Cookie/Networking Break

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02:30-04:10 Personal and Professional Ethics for CPAs (Designed for 2 Hours of Ethics Credit)

Dr. Raymond J. Clay, Jr., DBA, CPA, Professor of Accounting, University of North Texas

A lively and thought-provoking session on the subject that is rarely considered in the context presented here. This

is much more than a dialogue on the formal rules and regulations that govern members of the accounting

profession. This session examines the basic principles of ethics that we all know quite well, but often fail to apply

in our personal and professional lives. Ethical behavior involves more than mere knowledge of right and wrong. It

also involves the motivation to alter inappropriate behavior. As the pressures related to career advancement and

personal accomplishments mount, we sometimes abandon the traits that are basic to success. This session is

designed to help participants identify those traits and to reexamine their behavioral priorities.

The session is designed to help participants understand that adherence to the Code of Professional Conduct and

the Rules embodied therein is critical to CPAs in discharging the responsibilities they have to their employers, to

their clients, and most importantly to the public. Dr. Clay's entertaining approach makes the course enjoyable,

informative and most definitely a great learning experience.

Need more Yellow Book Hours?

Stay over in Wichita for 8 hours with Dennis F. Dycus, CPA, CFE, CGFM

Auditing For Fraud

June 11, 2014 – Wichita Area Association of Realtors

The following subjects are discussed and illustrated:

Personal Attributes of A Fraud Auditor Common Myths About Fraud

Reasons Auditors Fail to Detect Fraud How Society Often Encourages Fraud

Procurement Fraud and Related Deterrents Who Commits Fraud

How Does Management Participate In Fraud Reactions By Our Profession and Congress

Detection of Fraud The Five Step Approach To Fraud Detection

The Primary Goals in Developing A Fraud Case Once You Discover It Examination Methodology

To Catch A Thief … Think Like One Detection of Fraud Takes Good Hard Work … Such As

Profile of a Person Who Commits Fraud (Look In the Mirror) Hiring An Honest Employee (Or Does Management Really Care)

Common Types of Fraud Fraud Warning Signals (Red Flags)

The Ten Commandments of Detecting Fraud

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Accounting & Auditing ConferenceJune 9-10, 2014, Hyatt Regency Wichita

SPEAKER BIOS

Stephen J. Gauthier, MA, Ph.D., CPA Director of the Technical Services Center of the Government Finance Officers Association of the

United States and Canada (GFOA) in Chicago, Illinois Stephen J. Gauthier is director of the Technical Services Center of the Government Finance Officers Association

of the United States and Canada (GFOA) in Chicago, Illinois. The Technical Service Center is responsible for all of

GFOA’s member services involving accounting, auditing, and financial reporting, which includes performing

technical reviews of the more than 5,000 financial reports and budgets of state and local governments submitted

each year to GFOA’s professional recognition programs.

Gauthier is the editor of GFOA’s governmental accounting, auditing, and financial reporting newsletter GAAFR

Review and is a regular contributor to GFOA’s magazine Government Finance Review. He also is the author of

numerous GFOA publications, including the following:

Governmental Accounting, Auditing, and Financial Reporting (“Blue Book”)

Evaluating Internal Controls: A Local Government Manager’s Guide

Accounting for Capital Assets: A Guide for State and Local Governments

Audit Management Handbook

Various titles in the GFOA’s Elected Official’s Guide series.

Gauthier has spoken extensively on behalf of GFOA at national and state-level conferences and training seminars on a variety of accounting, auditing and financial reporting topics. He also is the lead staff for GFOA’s Committee on Accounting, Auditing, and Financial Reporting and as well as its Committee on Canadian Issues.

Before joining GFOA, Gauthier served as the research and technical review manager for the Tennessee Division of State Audit in Nashville. He

served as one of the original members of the Special Review Executive Committee for the GFOA’s Certificate of Achievement for Excellence in

Financial Reporting Program. He also served as observer to the Governmental Accounting Standards Board on behalf of the National Association

of State Auditors, Comptrollers, and Treasurers.

Gauthier received his BA degree from the University of Wisconsin at Milwaukee. He holds an MA degree from the University of Wisconsin –

Milwaukee, and both an MA and Ph.D. from Vanderbilt University. He is a certified public accountant and a member of the American Institute of

Certified Public Accountants and the Illinois CPA Society.

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SPEAKER BIOS (cont.) Deborah L. Coan Shareholder, Mayer Hoffman McCann, P.C., Wichita

Debbie Coan specializes in providing services to companies in the not-for-profit, farmers cooperatives; agriculture, audits

of qualified retirement plans and welfare benefit plans, retail, credit unions/financial institutions, construction and

manufacturing industries. Debbie joined Mayer Hoffman McCann P.C. in January 1998.

Expertise

Audit and attest services

Preparation and review of financial statements

Accounting personnel training, backup and support

Management of engagements for multiple clients

Management and training of accounting staff

Education

B.B.A. – Accounting, Wichita State University, 1989

Professional Licenses and Memberships

Certified Public Accountant - Kansas

American Institute of CPAs

Kansas Society of CPAs

Wichita Chapter – Kansas Society of CPAs – Past President

National Society of Accountants for Cooperatives – Member

Brent A. Wilson

Shareholder & Managing Director, CBIZ MHM LLC, Leawood

Brent Wilson joined the firm in 1995 and has special expertise in not-for-profit entities. Brent manages and drives the

success of multiple audit engagements. He focuses on complex and/or specialized issues, develops and maintains

productive relationships with clients, and develops an audit strategy that complies with professional standards and

appropriately addresses risk. His expertise includes financial risk assessments, planning, interviewing key client staff,

developing and implementing analytical procedures and methods to enhance client value, and focused reviews of

systems. Recently, Brent served as Chairman of the Missouri Society of CPAs Not-for-Profit Committee. More than

anything, Brent loves to spend time with his wife and two boys – ages 7 and 12.

Brent has performed and supervised numerous Single Audits subject to OMB Circular A-133 during his 18 years with Mayer

Hoffman McCann P.C. He has also assisted with the firm’s internal continuing education courses by serving as an

instructor. Brent has taught a class on compilations and reviews and teaches National Level 1 Training several times a year.

Expertise

Not-for-Profit Audits

OMB Circular A-133 Audits

Risk Assessments

Financial Statements

Program and Performance Reviews

Education

B.S., Accountancy, University of Missouri, 1994

Professional Licenses and Memberships

Certified Public Accountant, Missouri and Kansas

Missouri Society of CPAs

Past Chairman – Missouri Society of Certified Public Accountants’ Not-for-Profit Committee

American Institute of CPAs

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SPEAKER BIOS (cont.)

Shawn Henning

Finance Director, City of Wichita (KSGFOA Speaker) Ms. Henning became the Finance Director for the City of Wichita in April 2013, and brings extensive

public sector and finance experience to this position. She worked at City Hall from 1991 until 2003 when

she accepted the job as Director of Accounting with Sedgwick County. She returned to City government

in 2006, when she was hired as Treasurer. She’s held several positions within the City Manager’s Office

and the Finance Department, including Internal Auditor, Controller and Treasurer. Henning holds a

bachelor’s of science degree in both accounting and business administration from Kansas Newman

College. She earned the designation as a Certified Public Finance Officer from the Government Finance

Officers Association of the United States and Canada. She currently serves as Vice President on the

Board of the Kansas Government Finance Officers Association.

Dale M. Dennis

Deputy Commissioner, Kansas State Department of Education, Topeka Dale M. Dennis started his career as a business teacher and principal in the 1960’s. He was employed as the State

School Finance Administrator in the Kansas State Department of Education in 1967 becoming Assistant Commissioner

and Deputy Commissioner in 1976. He has served as Interim Commissioner of Education for the Kansas State

Department of Education on four occasions since July of 1995.

Mr. Dennis currently supervises the administration of approximately $3.5 billion state and federal funds which flow

through the State Department of Education to unified school districts and nonpublic schools. He serves as the liaison

for the State Board of Education to the Legislature and the Governor spending considerable time providing

information necessary in the decision-making process in the area of education and more specifically school finance.

Mr. Dennis supervises the preparation of the State Department of Education budget as well as the auditing of all state and federal programs

administered by this agency.

Mr. Dennis is highly regarded by teachers, school administrators, state policymakers, education advocates/organizations, and the courts for his

knowledge and expertise in the areas of school finance and administration.

Craig Neuenswander Director, School Finance, Kansas State Department of Education, Topeka

S. Craig Neuenswander, Ed. D., started his education career as a high school math teacher in the early 1980’s. He was a

school administrator for 11 years with USD 378 Riley County as principal and then superintendent. Craig recently

completed 12 years serving as superintendent of schools in USD 257 Iola before accepting a position at KSDE.

With over 20 years of administrative experience in the education field, he joined the team at KSDE in 2011 as Director of

School Finance. Craig supervises the distribution of approximately $3.3 billion in state & federal aid. He assists school

districts daily with questions concerning the budget, counting students for enrollment, state statutes, and general

business practices. During the legislative session, he provides budget and enrollment data to lawmakers which may

influence the way school districts are funded. Craig also oversees the School Bus Safety Unit.

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Emerging Issues in Local Government Finance (KSGFOA speakers)

Lisa Santa Maria Finance Director, City of Prairie Village

Lisa began as Finance Director for the City of Prairie Village, Kansas in April 2011. The Finance Department provides

management, control and administration of all fiscal operations of the City of Prairie Village. The Finance Director

supports the City Administrator in budget development and determining long rang financial planning.

Ms. Santa Maria has nineteen years of municipal finance experience. Prior to working for the City of Prairie Village,

she worked for twelve years in the Finance Department for the City of Overland Park. She began her career in 1995

working for a Public Accounting firm located in downtown Kansas City and from there went to the University of

Kansas comptrollers’ office.

Lisa has a Master degree in Finance from Avila University and an undergraduate degree in accounting from the

University of Kansas in Lawrence. Ms. Santa Maria has been an active member of the Eastern Kansas Government

Finance Officer’s Association (EKGFOA) and the Kansas Government Finance Officers Association (KSGFOA).

Ms. Santa Maria lives in Overland Park with her husband and son.

Lunda Asmani, CPFO Assistant City Manager, Budget & Finance, City of Newton

Lunda Asmani, CPFO, is the Assistant City Manager for Budget & Finance in Newton, KS. As the Chief Financial Officer

for the City, he is responsible for the control, recording and reporting of financial matters, budget preparation, accounts

receivable, accounts payable, payroll, long-term debt management, and utility billing & customer service. Lunda

oversees the City’s budget of $45 million and also manages the City investment portfolio of over $11 million. He

coordinates the annual audit performed by an independent certified public accountant. In addition to being the Head of

the Finance Department, he also has oversight of the Human Resources Department which handles recruitment,

personnel policies, monitoring regulations, compliance and maintaining employee records. Since 2003, Lunda has also

served as an Adjunct Instructor of Macro Economics at Butler Community College in Kansas. Prior to joining the City of

Newton Lunda served at Sedgwick County Government in the County Manager’s Office, Budget Office and Enterprise

Resource Planning Departments.

Lunda is very active in the community and serves on the Board of Directors of numerous Not for Profit organizations and agencies. His community

work was recognized with a 2010 Excellence in Public Service Award, sponsored by the DeVore Foundation of Wichita, Kansas. The award

recognizes exemplary performance that has contributed to the public interest, innovative problem-solving skills that have improved service

delivery, adherence to high ethical standards in carrying out job responsibilities and a record of community involvement through participation in

civic organizations. In 2011 Lunda was also recognized by the Wichita Business Journal’s 40 under 40 class of 2011, this award recognizes 40

individuals under the age 40 for their exemplary service and professionalism. In 2014 Lunda was named one of 10 CFO of the Year Award by the

Wichita Business Journal.

Lunda is currently President of the Kansas Government Finance Officers Association, serves on the Government Finance Officers Association

Committee on Treasury and Investment Management, and is member of the International City County Manager Association and Kansas City

County Managers Association.

Lunda is Certified Public Finance Officer (CPFO) and holds a BA in Land Use Planning & Environmental Studies from the University of Dar Es

Salaam in Tanzania. Lunda also holds a master’s degree in Public Administration from Wichita State University, as well as Graduate Certificates in

Public Finance and Economic Development also from Wichita State University.

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D. Scot Loyd, CPA, CGFM, CFE, CGMA Member, Swindoll, Janzen, Hawk & Loyd, LLC, McPherson

Scot has been a partner with the firm Swindoll, Janzen, Hawk & Loyd, LLC of McPherson, Kansas since January 1,

1990. He was involved as a manager and staff accountant in this firm and the firm Yerkes and Michels in

Independence, Kansas, prior to becoming a partner in 1990. Mr. Loyd has a B.A. in Accounting (1983) from Tabor

College, Hillsboro, Kansas. He is both a Certified Public Accountant (CPA) and a Certified Government Financial

Manager (CGFM).

Scot is partner in charge of a diversified governmental practice relating to states, counties, cities, schools and other

miscellaneous government entities. He has also had extensive involvement in the AICPA’s Ethics Division regulatory

process as a Professional Ethics Executive Committee (PEEC) member, Technical Standards government subgroup

Ad-Hoc committee member and an Ad-Hoc government ethics case reviewer.

He has also been a member or Chair of several of the American Institute of Certified Public Accountants’ (AICPA) Task Forces and Committees and

the Mid-America Intergovernmental Audit Forum Committees such as the American Institute of Certified Public Accountants, Government

Performance Accountability Committee (Current Member), Professional Ethics Executive Committee (PEEC) (Past Member); GAO Strategic

Planning Task Force for the National Intergovernmental Audit Forum (Current Member); Executive Committee for the Mid-America

Intergovernmental Audit forum (Past Member); the AICPA Auditing Standards Board Non-Financial Information Task Force (Past Member);

AICPA Partnering for CPA Practice Success (PCPS) Technical Issues Committee (Past Member); AICPA Partnering for CPA Practice Success (PCPS)

Technical Issues Committee (TIC) [Past Government A & A Zone Chairman]; AICPA Government Accounting and Auditing Committee State and

Local Audit Guide Overhaul Task Force (Past TIC liaison to the activities of this task force); AICPA Governmental Accounting and Auditing

Committee (GAAC) October 1, 1995 to September 30, 1998 (Past Member) and Kansas Society of CPA’s Governmental Accounting and Auditing

Committee Chairman 1992 to 1995.

Scot is a current member of the KSCPA KMAAG Editorial Board as of September 2011. Scot has also co-authored with Michael A. Crawford on the

following books and publications:

2005, 2006, 2007, 2008, 2009 & 2010 CCH Governmental GAAP Guide

2005, 2006, 2007, 2008, 2009 & 2010 CCH Governmental GAAP Practice Manual: Including GASB 34 Guidance

2008 & 2009 CCH Local Government and Single Audits

CCH Miller Governmental GAAP Update Service through December 2010 (Published twice monthly)

2007, 2008 & 2010 CPA’s Guide to Independence and Ethics,

CCH Knowledge Tools project through December 2010—Mike and Scot provide content for the Government and Single Audit industry

tools for the electronic audit tools project for the new risk assessment standards.

Scot is a native of Sedan, Kansas, very active in church, member of the Kansas Board of Directors for the Fellowship of Christian Athletes (FCA),

and a huddle leader for the Canton/Galva high school and middle school FCA. He still enjoys playing sports, landscaping and traveling. He has

been married almost 30 years to his wife Jenny. They have one son, Ethan, and live in Galva, Kansas.

Roger Basinger State of Kansas, Office of Chief Financial Officer, Municipal Services Team

Roger is a Public Service Executive with the Municipal Services Team within the Office of the Chief Financial Officer.

Roger’s career with the State of Kansas spans 25 years and has included assignments with the Setoff Program, Payroll

Services, and the Appropriations Team. Roger is currently the Team Lead of the Municipal Services Section and in that

capacity, is responsible for the development of the budget forms used by local units of governments, maintaining and

publishing the 1,000 municipal audits and 3,200 municipal budgets the office receives annually, providing training

opportunities concerning the budget process to local units of government, and responding to inquiries from

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municipalities. In addition to his Municipal Services duties, Roger coordinates the Schedule of Expenditures of Federal Awards (SEFA) reporting

for the State and serves as the State of Kansas 218 Agreement liaison. Mr. Basinger received his B.A. in Accounting (1982) from Kansas Wesleyan

University, Salina, Kansas.

Christian Lehr

Vice President, Treasury Services, Commerce Bank, Garden City

Christian joined Commerce Bank in 2001. Throughout his tenure with Commerce, Christian has held roles in

operations, marketing, retail banking, life insurance sales, business development, merchant services and currently

treasury services. For the past 7 years he has specialized in assisting commercial and municipal customers with

streamlining their accounts payable and accounts receivable systems, managing excess cash and mitigating internal

and external fraud. Christian received a Bachelor’s degree from Wichita State University in Integrated Marketing

Communications. He is actively involved with the United Way, Big Brothers/Big Sisters, Junior Achievement and

volunteers regularly at his local church.

Tyler Newell

Commercial Product Sales Representative, Commerce Bank, Garden City

Tyler Newell joined Commerce Bank in 2008. His original focus was with the Retail side of the bank which he spent four

years serving our customers with their personal banking needs. Tyler then joined the Commercial side of banking in

late 2011 to focus on Cash Management for business which entails streamlining accounts payables, receivables and

mitigating internal and external fraud. Tyler is actively involved with the Garden City Area Chamber of Commerce and

his local church.

Denise Hinson, CPA

Vice President, Tax Services, Allen Gibbs & Houlik, L.C.

Ms. Denise Hinson leads the firm’s public sector tax practice, with nearly 10 years’ experience assisting not-for-

profit and governmental entities with tax consulting and compliance. She also specializes in the preparation of

trust and individual returns, estate planning, and corporate and partnership tax preparation. Ms. Hinson is a certified public accountant and a member of both the American Institute of Certified Public Accountants and the Kansas Society of Certified Public Accountants. She earned an accounting degree from Kansas State University and is a past president of the Institute of Management Accountants past board member

for the Leukemia & Lymphoma Society, and current board member of Episcopal Social Services.

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Anthony L. “Tony” Schertler Senior Vice President and Consultant, Springsted Incorporated, St. Paul MN

Mr. Tony Schertler has over 15 years’ experience working in local government, with 10 years focused on

downtown development and redevelopment. He has been with Springsted for 7 years assisting our clients

around the country. He is a licensed attorney, with an extensive background in land use, real estate

development and urban renewal. He is currently serving on the St. Paul Planning Commission and is Co-Chair

of the Ford Site Planning Task Force.

Bryan R. Kidney Vice President and Client Representative, Springsted Incorporated, Kansas City MO

Mr. Bryan Kidney concentrates his efforts as principal advisor to cities and counties. He serves clients in Iowa,

Kansas and Missouri, assisting them in attaining their financial goals through effective public finance, economic

development and public management services. Mr. Kidney has 20 years of experience in local government

finance management as a Finance Director or Assistant Director for four Kansas municipalities most recently

serving as Finance Director in Shawnee. Prior to public service, Mr. Kidney began his career in the government

audit section of a public accounting firm. Mr. Kidney has extensive experience with debt issues, public

budgeting, long-term forecasting, and investments and has created numerous long-term financial plans which

resulted in upgraded credit ratings. Mr. Kidney holds a Bachelor of Science in Accounting from Emporia State

University, Emporia, Kansas.

Tom L. Kaleko, CIPFA

Senior Vice President and Client Representative, Springsted Incorporated, Kansas City MO

Mr. Tom Kaleko, Senior Vice President, has 20 years of local government experience, including 6 years as the

City Administrator in Gardner, Kansas and 12 years serving in the capacity of Assistant City Administrator in

Lenexa, Kansas and Blue Springs, Missouri. Since joining Springsted in 2005, Mr. Kaleko has focused on

creating financial and economic development solutions for metropolitan suburbs, regional centers, and school

districts. Mr. Kaleko works with clients to craft financing solutions for operational and capital needs while

managing tax rates and fees. He has helped numerous communities evaluate economic development

proposals and negotiate mutually beneficial public-private partnerships. Mr. Kaleko received a master’s

degree in Public Administration from the University of Kansas and is a Certified Independent Public Finance

Advisor.

15


Jason Brown, Ph.D.

Economist, Regional Affairs Department, Federal Reserve Bank of Kansas City Jason Brown is an economist in the Regional Affairs Department of the Federal Reserve Bank of Kansas City.

Jason joined the Federal Reserve in January 2013. He conducts research on issues related to regional economic

growth, emerging industries, and structural change in regional industry and labor markets.

Prior to joining the bank, Jason was an economist at the USDA Economic Research Service in Washington D.C.

He holds a Ph.D. from Purdue University.

Dennis F. Dycus, CPA, CFE, CGFM CPE Trainer, Consultant, Public Speaker

Dennis Dycus retired after 39 years with the Office of the Comptroller of the Treasury of the State of Tennessee

as the Director of the Division of Municipal Audit. His responsibilities included the oversight of the financial

audits of all local governments in Tennessee, with the exception of counties and their affiliated units, as well as

conducting investigations related to fraud, waste, and abuse in local governments. Since retirement, he

continues to develop and present continuing education programs for state CPA societies/associations, local

governments, other professional associations, and private sector firms, as well as offering consulting services

and speaking at local, state and national professional conferences.

Dennis is a graduate of Western Kentucky University with a BS in Accounting and a graduate of the Tennessee

Government Executive Institute. He is a member of the AICPA, TSCPA, TGFOA, ACFE (charter member),

Middle Tennessee Chapter ACFE – Past President, current President Emeritus, AGA, Middle Tennessee Chapter AGA – Past President.

Dennis has received numerous honors during his long career and has developed and/or conducted training programs in all fifty states, Puerto Rico,

Guam, Canada, and Europe. He has authored articles related to the detection and prevention of fraud for several national publications.

Lisa R. Parker, CPA

Project Manager, Governmental Accounting Standards Board, Norwalk, CT Lisa is a project manager with the Governmental Accounting Standards Board. Prior to joining the GASB, Lisa

worked for Runyon Kersteen Ouellette CPA’s for 10 years, the Town of Old Orchard Beach, Maine as their Finance

Director and interim Town Manager for 2 years, and the City of Saco, Maine as their Finance Director for 8 years.

Lisa is a Certified Public Accountant and a Chartered Global Management Accountant. She is also a member of the

Association of Governmental Accountants, the American Institute of Certified Public Accountants, and the Maine

Society of Certified Public Accountants and has served as their President.

Lisa also has previously served as President of the Maine Governmental Finance Officers Association, an Executive

Board member of the New England Governmental Finance Officers Association, and a member of a National GFOA standing committee.

Lisa attended Boston College and the University of Southern Maine graduating with Magna Cum Laude honors and a Bachelors degree in

Accounting.

16


Toby Groves CEO, Groves Funding Corporation; Researcher, Consultant, Speaker; Cincinnati, Ohio

With his work and story featured on NPR, in the CPA Journal, and studied by business schools

around the country, Toby Groves presents groundbreaking behavioral research in engaging and

entertaining demonstrations for professional and academic interests. His presentations are an eye-

opening, “must see” for anyone interested in understanding the fascinating psychological science

behind our organizational behaviors, and particularly those involved in auditing, governance,

culture, compliance, or leadership.

Educated in psychology and forensic accounting, Groves researches the roles that individual and

group psychology play in aberrant organizational behaviors. The results shattered his long-held

assumptions about the processes behind these events. Using groundbreaking research, interactive

demonstrations, and a compelling personal story, Groves inspires audiences around the country to think differently and make real progress

towards understanding and improving our processes.

Shelly L. Hammond, CPA, CGFM

Vice President, Allen Gibbs & Houlik, L.C., Wichita Shelly is the leader of Allen, Gibbs & Houlik, L.C.’s public sector practice. Shelly has over 20 years’

experience in public accounting. She earned both a bachelor of science in business administration and a

master of accountancy from Kansas State University. Shelly is a member of the American Institute of

Certified Public Accountants, the Kansas Society of Certified Public Accountants and the Government

Financial Officers Association, serving also on the GFOA Certificate of Achievement Review Committee.

She is also a Certified Government Financial Manager by the Association of Government Accountants.

Since 2012, Shelly has served as a member of the national Executive Committee of the AICPA’s

Government Audit Quality Center.

Chris W. Courtwright

Chief Economist, Kansas Legislature, Topeka Chris W. Courtwright is Chief Economist for the Kansas Legislature. He has been a member for 27 years of the state

Consensus Revenue Estimating Group, which provides baseline forecasts the governor and policymakers are required by

law to utilize. Chris also has staffed both the Senate and House Taxation Committees since 1986. He is author of Kansas

Tax Facts, considered the authoritative guide on Kansas state and local tax policy; and writes for State Tax Notes

magazine. In 2004, he received the prestigious President's Award from the Kansas Government Finance Officers’

Association. Chris has made a number of presentations in the last year, including at the Journal of Policy History

Conference (Richmond, VA) ; the Federal Reserve Regional Economic Roundtable (Oklahoma City, OK); and the Midwest

Public Finance Conference (Wichita, KS). He is currently conducting historical research on the economic policy of the

Eisenhower, Kennedy, and Johnson administrations.

http://www.viralethics.com/wp-content/uploads/2012/04/IMG-e1334235811124.jpg

17


Dr. Raymond J. Clay, Jr., DBA, CPA

Internal Audit Professorship and Professor of Accounting Raymond J. Clay, Jr. currently holds the Internal Auditing Professorship in Accounting at the University of North

Texas. Prior to joining the faculty at North Texas he spent three years as Director of Professional Development

for Union Pacific Corporation.

Dr. Clay received his Bachelors and Masters degrees in Accounting from Northern Illinois University and his

Doctorate degree from the University of Kentucky. He has held accounting faculty positions at Indiana State

University and Texas Tech University. His public accounting experience was with Price Waterhouse & Co. in their

Chicago office and he is a Texas CPA.

Dr. Clay served as a member of the AICPA's Accounting and Review Services Committee, assisting in the development of Statements on

Standards for Accounting and Review Services Nos. 1-6. He has also held significant committee appointments with the American Accounting

Association and the Institute of Internal Auditors.

Dr. Clay is the author of three books, ten continuing professional education courses, and numerous articles appearing in professional journals. He

performs consulting services for several firms and has been named Outstanding Continuing Professional Development Discussion Leader by the

American Institute of Certified Public Accountants and the Texas Society of Certified Public Accountants. In June, 1999, he received the Leon

Radde, Educator of the Year award from the Institute of Internal Auditors. In October, 2000, he was recipient of the Texas Society of CPAs

Outstanding Educator Award.

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