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CHECK DATE: 10/28/2009
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A GAM
Event Information AGA's 25th Annual Regional Professional Development Conference Event
Details
Monday, October 19, 2009 Wednesday, October 21, 2009
Columbus Athenaeum
32 N. Fourth St.
Columbus, OH 432_15
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Contact Phone: (614) 466 6897
Information: Email: agareg @coagaorg
Personal Information
l illlll VIII VIII 11111 11111 Illll illll 11111 1111 1111
Registration ID 20291984
Registrant Hon. John Accetturo
City Councilman
City of Carmel
One Civic Square
Carmel, IN 46032
Registration Date Sunday, September 27, 2009 12:29 pm (Eastern Time)
Registration Type AGA Member Tuesday Wednesday
Status Confirmed
Work Phone 317- 833 -8723
Home Phone 317 -848 -7798
Email jccetturo@cmaft.com
Emergency Contact Name Dr. Christine Accetturo
Emergency Contact Phone 317 513 -4443
AGA Member 8512
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Fees Quantity Unit Price Amount
Member Tuesday Wednesday 1 $240.00 $240.00
Subtotal: $240.00
Total: $240.00
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Date 19- 00-2009 8:00 AM EDT 21- Oct -2009 4 :45 PM EDT
Location: Columbus Athenaeum, 32 N. Fourth St., Columbus, OH 43215
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AGAM
Event Information: AGA's 25th Annual Regional Professional Development Conference Event
Details
Monday, October 19, 2009 Wednesday, October 21, 2009
Columbus Athenaeum
32 N. Fourth St.
C_olumbus_, OH 4321
L O' Add to CAtendm
Contact Phone: (614) 466 6897
Information Email: agareg @coaga.org
Terms and Conditions
Personal InformationjAgenda (Feesl�Payment Information [Directories]
Fees Quantity Unit Price Amoun
Member Tuesda Wednesda 1 $240.00 $240.00
Subtotal: $240.00
Total: $240.00
Summary of Transactions Date Amount Balance
Transaction Amount September 27, 2009 $240.00 $240.00
Online Credit Card Payment j Details September 27, 2009 240.00 $0.00
Current Balance: $0.00
Payment Information
Payment Method: Credit Card
The online credit card payment for this event will be listed on your credit card statement with the name Central Ohio
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COLUMBUS, OH 43215
TELEPHONE 614- 559 -2000 FAX 6141559 -2 A
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Dear Colleague:
Welcome to the Association of Government Accountants 2009 Regional Professional Development Conference. The
PDC is a joint effort of the Central Ohio and Greater Columbus Chapters of AGA. You will find a variety of quality
topics relevant to federal, state, local and special district governments, as well as their private sector partners. We are
certain you will enjoy this year's keynote speakers and the wide range of break -out sessions that have been scheduled.
This year's conference also provides numerous networking opportunities during meals, and breaks.
This annual three day conference features nationally known speakers and current topics designed to educate and inform.
The conference has been focused around several tracks including: Auditing and Accounting, Federal, Management,
CPIM and CGFM.
The information presented during this three day conference allows conference attendees to learn valuable information and
have an opportunity to network with fellow professionals. This could also give you an opportunity to learn more about
AGA if you are not currently a member. Member application forms are available at the registration desk. Many current
members of both the Central Ohio AGA and the Greater Columbus AGA will be on hand to help answer any questions
you have about our organizations. We have been a member of AGA for many years and have found the training
opportunities, leadership, networking opportunities and insights into the government financial world to be both beneficial
in our careers and lives.
We want to take this opportunity to recognize and thank our Education Committee members for their hard work in
planning and coordinating this event.
Education Committee
Jim Kennedy, Office of Budget and Management, Co -Chair
Debbie Liddil, Auditor of State's Office, Co -Chair
Pat Wooldridge, Auditor of State's Office, Co -Chair
Cindy Beck, Treasurer of State's Office
Virginia Brizendine, School Employees Retirement System
David Bush, DFAS
Mike Howard, Julian Grube
Emily A. Keller, Auditor of State's Office.
Thomas Kissner, DFAS
Jim McLaughlin, Auditor of State's Office
Lori Mikesell, Defense Finance and Accounting Service
Caren Murdock, .Bureau of Workers Compensation
Gene Petropavlovskiy, Defense Finance and Accounting Service
Jim Whaley, Ohio Department of Natural Resources
Rebekeh Wolcott, Auditor of State's Office
Trisha Wood, Auditor of State's Office
Special thanks to Maria Robinson and Kelly Lammers (Ohio Office of Budget and Management); Joni Razzano, Sally
McCrady, and the IT staff (Auditor of State's Office); and Bill Kennedy (Kennedy, Cottrell, Richards) for their assistance
processing registrants and providing other support before and during the conference.
Thank you for your attendance. Please take a moment to till out the provided evaluations for we find your comments and
insights invaluable when planning our future conferences.
Have a Great Conference
Caren Murdock, Central Ohio AGA Chapter President
Nancy Zmyslinski, Greater Columbus AGA Chapter President
Co l umbus.
At
32 North F Street
Nalth Side Olympian 5n[Ah Side
K ey Ballroom Oak Room
Elevator
Men's Restroom
Women's Restroom
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Lobby
tl(fices
Pine Room
First Floor
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Auditorium
Room Roma
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Ballroom Auditorium
Mezianine
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Spartan Corinthian priory
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Alexandrian Euclid Room
Board Room Room Room
Second Floor Third Floor
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A SPECIAL THANKS TO OUR CENTRAL OHIO AGA SPONSORS
Representatives from our sponsors have a "Sponsor" ribbon attached to their name badges. They will be available
throughout the conference to talk to you about their organization or answer questions.
Kennedy
Cottrell
Richards
Accountants Consultants for Business Government
Accounting Auditing
Financial and Single Audits
Financial Statement Compilations
Internal Control Reviews
Account Reconciliations
Agreed -upon Procedures
Grant Monitoring Procedures
Consulting
GASB Implementation
Grant Administration
Policies Procedures
Internal Controls
Training Continuing Education
Kennedy Cottrell Richards LLC
383 North Front Street For more information, contact:
Columbus, OH 43215 Bill Kennedy, Jared Cottrell, or
614.358.4682 Ken Richards.
www.KCR- CPA.com info @KCR- CPA.com
�L UHRI G As`s66ates:
.cQfki�Ud puL)tfc F1CCOtinCf] n[ B:$a'gevgrAmCnt- cassulfmnts; 960
Making governmental accounting better... and easier
sLk_r'_GE1[ENTCONSUL �Lt=a
Services to governments and
non profit organizations
Financial audits Internal control reviews
ORC and Single Audits GASB /FASB guidance
GAAP conversions Account reconciliations
Providui- Services to Gover liiierit Serving all of Ohio for over 30 years,
mid now with two convenient locations
Noili- Profit OrgailizatioIis 614 W. Superior Avenue, 2246 S. Hamilton Road,
Suite 1242 Suite 203
Cleveland, Ohio 44113 Columbus, Ohio 43232
(216) 575 -1630 (614) 864 -9057
John J. Phillips, Partner Michael Harris, Partner
JPhillips anceh- cpas.com MHarris a@ceh- cpas.com
7S N'oiE l PLam Blvd_ CEMicutile. OLLD 456
Phoce (740) 77? -6443 Fax(740)775-8442 For more information and client testimonials, please contact us
at www.ceh- cpas.com
Day 1 Conference Agenda: Monday, October 19, 2009
T30 am Registration Desk Open
Breakfast 01 *o an'.Ballrnom
x
8:30 9:45 Central Ohio President's Welcome and Keynote Speaker, Ken Sehermalul, GASB Large Auditorium
�9 45 10 00 Trasition /Br eft
k.;,
AM Breakout Sessions Monday, October 19, 2009
10:00 am (M 1) GASB 54 Fund (M2) IT Governance (M3) Ohio Ethics Law (M4) Operations Review
1 1:15 am Balance Reporting Tom Festing Susan Willeke James Likes
Ken Schermann
Location: Large Auditorium Macedonian Room Small Auditorium Athenian Room
11 15x -12 30' L i ch ,';Ol m ari`Ballrao�rt,':
12:30 1:45 Keynote Speaker Cindy Fa noni, GAO Large Auditorium
1 45 2 00 Tral]slttOtl�B r ak
PM Breakout Sessions Monday, October 19, 2009
2:00 3:15 (M5) Software (M6) Forensic (M7) Leadership in (M8) Forensic Auditing
Development Life Accounting —Leo Tough Economic Times and Data Mining
Cycle Chris McGee Fernandez Gary McDaniel Approach Tom Kissner
Location: Macedonian Room Large Auditorium Small Auditorium Athenian Room
3 i5 30 TLaIlSltion /Break
3:30 4:20 (M9) Cost (M10) Internal Audit (M11) Project (M12) Enterprise
Allocations Robert Stimulus: A Collaborative Management Steve Resource Planning
Fink Approach —Joe Bell /Derek Swamba /Carl Wynn Patricia Ilagin
Bridges
Location: Small Auditorium Large Auditorium Macedonian .Room Athenian Room
DAY 2 Conference Agenda: Tuesday, October 20, 2009
7:30 am Registration Desk Open
Breakfast -01 "rr' ian Saltrooi�t g Y
8:30— 9:45 Greater Col. President's Welcome Keynote Speaker—Dr. Ken Mayland, Economist— Large Auditorium
9 45t 10 00'p TranSltlon /BrCak s'sr r xs
A)I Breakout Sessions Tuesckay, October 20, 2009
10:00 —11:15 (T1) Financial Advisors A Tale of Two 3) OPERS (T4) Conflict to
John Payne Thic Randy Ret ement Cooperation Gary
Meyer /Bec Wolcott Awar ess McDaniel
Location: Macedonian Room Large Auditorium St all S Au orium Athenian Room
11 15:12:30 Lunch. =Ql I' i_ Ballroom;'.
12:30 1:45 Keynote Speaker Chuck Landes, AICPA
1:45 2:00 Transition /Break
PM Breakout Sessions Tues October 20, 2009
(T5) Internal Controls (T6) Current Trends in IT (T7) Presenting (T8) Expeditionary
SAS 115 Chuck Landes Controls Management Financial Info to the Support Org Dave
Chris Luca /Jeff Pierce Public John Payne Craddock
Location: Large Auditorium Small Auditorium Macedonian Room Athenian Room
3
TranSlbOn /B►eaki Y: t
3:30 -4:20 (T9) Preparing and (T10) Grants (T11) Ohio Shared (T12) Investigating
Reporting Audit Findings Management Services Auditing Warren
Jared Cottrell Margaret McGilvray Chandler /Kolbash Anderson
Location: I Large Auditorium I Macedonian Room Athenian Room Small Auditorium
DAB' 3 Conference Agenda: Wednesday, October 21, 2009
7:30 am Registration Desk Open
...y'.
7 30 8 430" Q� eakfast `aOla ian,�Ballroon7
AM Workshop p Wednesday, October 21, 2009
8:30 I I :l 5 (W i) CGFM Part 2 (W2) Ethics Rules and (W3) Decision (W4) Cash Management
Pete Rose Ohio Applications Steve Making Gar Karen Bigelow/Portfolio
Martin Trusley Management Bob
Thomas
17o cation Macedonian Room Large Auditorium Small. Auditorium Athenian Room
I1, IS. �I2 30 unch OI in ian Ballroom:': F k c
PM Workshop Wednesday, October 21, 2009
12:30 4:20 (W 1) CGFM Part 2 (W5) Internal Controls (W6) Running (W7) Fraud: Finding it.
Continued Pete Robert Cook Effective Meetings Stopping it. -Kim
Rose Gar Trusley Ray /Financial Services
Relationships
Location: Macedonian Room Lar c Auditorium Small Auditorium Athenian Room
Speaker Materials
to an effort to "go green" the Powerpoint presentations will be available at www.coaga_.org
CPIM Credit
AGA is proud to partner with the Ohio Treasurer of State's Center for Public Investment Management (CPIM)
to offer eight hours of training that meets the requirements for CPIM continuing education. CPIM- qualified
topics are identified in the accompanying schedule.
Included in your registration materials is a carbon copy CPE form. Please complete this form in its
entirety and return the White form back to the registration desk upon the completion of the conference.
The Yellow form is for your files.
The Registration desk will be open throughout the conference if you have any questions or concerns.
2009 Regional Professional. Development Conference
Keynote Speaker Bios
Cynthia Maher Fagnoni Managing Director, Government Accountability Office
Ms. Fagnoni is the U.S. Government Accountability Office's (GAO) Managing Director for Education, Workforce, and
Income Security Issues. She has worked on a wide array of issues in her career with GAO, including education,
workforce, disability, Social Security and private pensions. She has received numerous awards during her GAO career,
including Distinguished Service and Outstanding Achievement and Teamwork. Ms. Fagnoni holds masters' degrees from
Columbia University in international affairs and from George Mason University in public administration. She is a
member of the Retirement Research Consortium's Panel of Scholars and the National Academy of Social Insurance, and
serves on the Arlington County, VA Special Education Advisory Committee.
Charles E. Landes, CPA VP, Prole.ssional Assurance Standards and Services
Charles E. Landes (Chuck) is Vice President Professional Standards and Services Group for the AICPA. In this capacity,
Chuck directs the technical activities of the AICPA's Audit and Attest Standards Team, which is responsible for the
technical activities of the Auditing Standards Board (AS B) and the Accounting and Review Services Committee (ARSE).
He is also responsible for overseeing the activities of the AICPA's Accounting Standards team and Hotline team. Team
members help committees draft and deliberate authoritative professional standards and interpretations. Team members
also develop non- authoritative professional guidance such as Professional Issue Task Force Alerts, Technical Practice
Aids and other forms of guidance on emerging issues. Chuck also serves as the AICPA's representative to the
Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Chuck is a former member of the Auditing Standards Board of the AICPA and was a member of the Audit Issues Task
Force. He is a former chair of the AICPA's Peer Review Committee of the Private Companies Practice Section of the
AICPA. He also served on the SEC Practice Section peer review committee as well as the AICPA Peer Review Board.
Additionally, he is a past member of the board of directors of the Ohio Society of CPAs.
Prior to joining the AICPA in October 2000, Chuck served as partner in charge of the accounting and auditing practice of
Barnes, Demnig Co. a large local firm located in Cincinnati, Ohio. Fie began his public accounting experience with
Ernst Whinney (now known as Ernst Young) and was also a member of KMG Main Hurdman.
Chuck is a graduate of Miami University with a B.S. in accounting. He received his M.B.A. from Bowling Green State
University.
Dr. Ken M.ayland President, Clear View Economics, LL C
Dr. Ken Mayland is President of ClearView Economics, LLC, a firm specializing in economic research and forecasting.
Ken was previously the Chief Economist of two major financial institutions. Dr. Ken graduated with degrees in
economics from MIT and the University of Pennsylvania (M.A. and .Ph -D.). He has spent more than 35 years studying the
business cycle and providing economic analyses to a variety of constituencies, he is widely quoted by the media, and he
has won numerous prestigious awards for forecasting accuracy.
Ken Sehermann, CPA, CGFM Senior Technical Advisory Governmental Accounting Standards Board
Ken is a senior technical advisor at the Governmental Accounting Standards Board (GASB) in Norwalk, CT. Fie joined
the GASB in 1984 and was the project manager on several projects, including Concepts Statement 1 on the Financial
Reporting Objectives, Statement 6 on Special Assessments, Statement 9 on Cash Flow Reporting, and Statement 14 on the
Financial Reporting Entity, Statement 34 and its related implementation guides on the reporting model, Statement 48 on
Sales and Pledges of Receivables and Future Revenues, and Statement 54 on Fund Balance Reporting. He is currently
working on projects dealing with Public Private Partnerships, Recognition and Measurement Concepts, and the
Reexamination of Statement 14. Ken also serves as the GASB's liaison to the AICPA and other professional
organizations.
Before joining the GASB Ken was an audit partner with a regional CPA firm in Peoria, Illinois where he was responsible
for the services provided to many local governments and not- for profit organizations. lie graduated from Bradley
University in 1972 and has been a CPA since 1974. Ken writes and speaks extensively on a variety of governmental
accounting and financial reporting issues.
1
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Breakout Session Speakers
Warren E. Anderson Chief Criminal Investigations, Internal Review, DFAS
Warren E. Anderson is a senior law enforcement professional with over 19 years of experience. He began his career with
the Air Force Office of Special Investigations (AFOSI) in May 1988, and held a variety of program manager and
supervisory positions throughout the country and overseas. His experiences as an active duty special agent included tours
as Program Manager, Criminal and Joint Drug Enforcement Teams, Travis AFB, CA; Counterintelligence Desk Officer,
Headquarters AFOSI, Bolling AFB, DC; Operations Superintendent, AFOSI Detachment 425, Bolling AFB, Squadron
Superintendent, AFOSI 33 Field Investigations Squadron, Andrews AFB, MD. Mr. Anderson's Federal civilian
experience includes assignments with the U.S. Postal Service, Office of Inspector General's Oversight Directorate as a
Senior Evaluator; the Defense Information Systems Agency, Office of Inspector General as a Senior Criminal
Investigator; and the Defense Finance and Accounting Service (DFAS), Office of Internal Review as the Director of
Investigations, the Defense Logistics Agency, Criminal Investigations Activity (DCIA) as the Chief of the Eastern Region
and the presenter's supervisor, and back to DFAS as the Chief, Criminal Investigations, Internal Review in February 2007.
While at the Defense Logistics Agency, Criminal. Investigations Activity as the Chief of the Eastern Region, Supervisory
Special Agent (SSA) Anderson managed all workers compensation fraud investigations conducted by DCIA which SSA
Gookin oversaw /supervised as the program manager for worker's compensation fraud investigations. SSA Anderson has
personally conducted and participated in worker's compensation fraud investigations with both DLA and AFOSI. SSA
Anderson has attended worker's compensation fraud training seminars hosted by both the Department of Labor, Office of
Inspector General and the U.S. Postal Service, Office of Inspector General. SSA Anderson has an inordinate amount of
experience as an undercover agent, technical services agent and in investigative surveillances, all of which are key
elements of successful worker's compensation fraud investigations.
SSA Anderson holds a Master's of Arts Degree in Security Management from Webster University and a Bachelor's of
Science Degree in Sociology from Regents College of New York State University. He has participated in a wide variety
of professional development, management, and postgraduate courses throughout his career.
11
Joe Bell, CPA, CISA Chief Audit Executive, OBM Office of Internal Audit
In May 2008, Joe Bell started up the newly formed OBM Office of Internal Audit. The Office of Internal Audit (OIA)
became a centralized internal audit function as a result of House Bill 166. Mr. Bell leads OIA's coordination efforts with
management and other state and federal audit oversight entities.
Prior to becoming CAE, Joe served as the Chief of Internal Audit for the Ohio Bureau of Workers' Compensation. He has
1.9 years audit experience and is a Certified Public Accountant and a Certified Internal Auditor. Joe has also served as
Director of Internal Audit for the Attorney General of the State of Ohio; Senior Audit Manager with the Auditor of State;
and Audit Manager in a public accounting firm.
Joe is a graduate of Kent State University and serves on the Institute of Internal Auditor's (IIA) International Public
Sector Committee, Board of Governors for the IIA's Central Ohio Chapter and Franklin University's Accounting
Advisory Board. He is a member of the IIA, American Institute of Certified Public Accountants, Ohio Society of
Certified Public Accountants, and Association of Government Accountants.
Karen Bigelow, CTP Vice President and Regional Sales Manager, U.S. Bank
Karen Bigelow is the Vice President and Regional Sales Manager for the Ohio, Indiana, Kentucky and Tennessee
Government Banking markets for U.S. Bank. She has been with the Bank since January of 1998, holding other positions
with U.S. Bank including Government Banking Relationship Manager and Vice President /Relationship Manager for the
Commercial Banking Division of the Central Ohio Region. Karen has over 25 years in the banking industry gaining
experience in government and commercial banking, treasury management, asset -based lending, loan workout, loan
servicing, retail services and operations. Karen has been recognized as a sales leader with strong dedication to customer
service, backed by a high degree of technical proficiency in offering consultative processing solutions and implementing
and supporting treasury management services. Karen earned a bachelor's degree in Business Administration with a
specialization in Finance from Bowling Green State University in 1988. She also holds a Certified Treasury Professional
(CTP) designation from the Association for Financial Professionals, and was registered with the SEC and NASDAQ in
1992 as a Series 6 Licensed Investment Broker.
r
Derek Bridges, CAPM ARRA .Reporting Lead /Senior Analyst, Office of budget and Management
Derek Bridges came to the Ohio Office of Budget and Management in 2006. As part of the Budget Planning and Internal
Services Section, he provides fiscal /budgetary analysis for OBM. In addition, Derek also provides continuous support to
OBM by leading its budgetary and revenue reporting functions through the Ohio Administrative Knowledge System
(OAKS). In March 2009, Derek became the leader in development and implementation of Ohio's American Recovery
and Reinvestment Act (AP-RA) reporting system.
Derek received his Bachelor's Degree from the Ohio State University and his Master's of Public Administration in
Finance from the University of Kentucky. Derek is a holder of the CAPM. credential from the Project Management
Institute.
Ienyatta Chandler Business Transformation Project Manager, Ohio's Office of Budget and Management
Kenyatta Chandler is a Business Transformation Project Manager for Ohio's Office of Budget and Management. He was
responsible for the deployment and stabilization activities of the Ohio Shared. Services project, and assumed client and
process integration responsibilities for the Ohio Shared Services center at go -live. His primary responsibilities are to
manage the development of business transformation plans and agency readiness plans within Ohio Shared Services. As
the Client and Process Integration Lead, he will also coordinate and facilitate the re- engineering of statewide business
processes and transfer them from agencies into Ohio Shared Services. He is also responsible for managing projects from
inception to completion (e.g., the recruitment, planning, preparation and execution within the required timeframe and
budget).
Mr. Chandler has 18 years of state government experience in electronic payment, cash management and technology
implementations, lie has previously served as the administrator of treasury management services at Ohio's Office of the
State Treasurer, with various private sector organizations leading breakthroughs in technology, and in financial
management for the public sector market.
Mr. Chandler's speaking engagements with national public sector financial conferences include: ACA's Professional
Development Conference Exposition, National Association of State Auditors Comptrollers Treasurers, Association of
Financial Professionals, and Government Financial Officers Association.
Mr. Chandler received a Bachelor of Science Degree in Management and Leadership and earned his Master of Business
Administration Degree in Management Information Systems from Franklin University.
Robert T. Cook Director, Grant Thornton
Director, in Grant Thornton's Financial Management practice, with over 27 years combined experience in financial
services and organizational management in defense agencies, federal, and private industry. Prior to joining Grant
Thornton LLP, Robert was the Program Director, Lockheed Martin Government Services (Retired and Annuity Pay
program). He led a 600 plus member organization responsible for paying over 2.5 million military retirees and annuitants
with a monthly payroll of over S3.5 billion.
Before joining Lockheed Martin, Robert achieved the rank Colonel in the United States Army and served as Chief,
Operating Forces Division, Army Budget Office, Pentagon. He was responsible
for formulating and presenting the Army's S25 billion operation and maintenance budget to the Office of the Secretary of
Defense, Office of Management and :Budget, and Congress. Fie has held a variety of leadership positions including
Commander, Defense Finance and Accounting Service, San Antonio; Chief Financial Operations for the Defense
Intelligence Agency's Joint Field Support Center; and Commander, 177th Finance Battalion, Republic of South Korea.
Robert has numerous awards and honors including: Recipient of the 2006 LM Information Technology President's
Award, Department of Defense Superior Service Medal, Legion of Merit, and the Defense Meritorious Service Medal. Fie
holds a bachelor of science degree in finance from Hampton University, an MBA from the American University, and a
masters of science from the Industrial College of the Anned .Forces, National Defense University. He's a member of the
Association of Government Accountants, American Society of Military Comptrollers, and the Military Officers
Association of America.
Jared Cottrell, CPA, CISA Partner, Kennedy Cottrell Richards LLC
As a Partner for Kennedy Cottrell Richards, Jared has responsibility for the management of a variety of services provided
to the firin's clients. These services include financial statement audits and compilations, consulting projects, financial
projections, account reconciliations, and agreed -upon procedures engagements. The various types of clients Jared has
served include: State agencies, school districts, counties, cities, villages, townships, libraries, community improvement
corporations, and financing authorities.
Before joining Kennedy Cottrell Richards Jared was an Audit. Supervisor with the Office of the Auditor of State. While
with the Auditor of State's office, Jared acquired extensive knowledge of internal control structures and was responsible
for the supervision and management of a number of State agency audits.
Each year since 2003, Jared has presented an introductory governmental accounting course on behalf of the Ohio
Government Finance Officers Association. Jared also recently became a member of the AICPA's faculty of teaching
professionals.
Jared earned his BSBA degree in Accounting from the University of Toledo. He is licensed to practice as a Certified
Public Accountant in the State of Ohio and a Certified Information Systems Auditor.
Jared has served separate terms as Treasurer, President, Education Committee Member and Sponsorship Chair for the
Central Ohio Chapter of the Association of Government Accountants.
Dave Craddock Chief, Tactical Support and Planning, Expeditionary Support Organization, Defense Finance
Accounting Service
Dave Craddock became the Chief, Tactical Support and Planning, Expeditionary Support Organization, Defense Finance
Accounting Service on December 16, 2008. I:Ie is responsible for the tactical deployment and day -to -day operation of
the DFAS employees supporting Overseas Contingency Operations. Mr. Craddock is also the primary project officer for
the ESO on all matters relating to tactical operations or deployment. He joined DFAS after completing a career with the
U.S..Army where he served as a finance non commissioned officer. His active duty assignments included 22.5 years in
various tactical units with over 16 years in Vietnam, Korea, and Thailand. After retirement he joined the Civil Service
and has worked for DFAS, the Defense Intelligence Agency and the US State Department. Mr. Craddock served three
tours in Iraq and has routinely traveled to Southwest Asia in support of the ESO mission there.
He earned a Master's Degree in Management from Indiana Wesleyan University, Indiana and is a certified Strategic
Debriefer from the Defense Intelligence School, Fort Huachuca, AZ. He earned several military and civilian awards to
include the Defense Meritorious Service Medal, the Department of Defense Meritorious Civilian Service Award, the
Freedom Medal.
Leo A. Fernandez, CPA CFF Forensic Accountant, Office of the Ohio Attorney General, Criminal Justice Section,
Special Prosecutions Unit
Since November 2005, Leo Fernandez has served the Ohio Attorney General's Office as a forensic accountant. Mr.
Fernandez is responsible for providing support to the Special Prosecution's Unit along with the Bureau of Criminal
Investigation and Identification (BCI &I), the Ohio Organized Crime Investigations Commission (OOCIC), and other
various law enforcement agencies throughout the State of Ohio. Mr. Fernandez's responsibilities as a forensic accountant
include assisting law enforcement in the investigations of financial crimes. Prior to joining the Ohio Attorney General's
Office, he served as a Senior Audit Manger working in the Fraud and Investigative Audit Group, Special Audits Section
for the Ohio Auditor of State's Office. During his ten years with the Auditor of State, Mr. Fernandez performed and
managed "Special Audits" designed to identify fraud within state and local governments receiving and spending public
funds.
Mr. Fernandez graduated from Walsh College in 1986 with a bachelor's degree in business administration with a major in
accounting. Furthermore, Mr. Fernandez went on to work in public accounting for ten years prior to being hired at the
Ohio Auditor of State's Office. Mr. Fernandez is certified in financial forensics and a certified public accountant licensed
by the Ohio Board of Accountancy and is currently a member of the Ohio Society of Certified Public Accountants,
American Institute of Certified Public Accountants, Association of Government Accountants, and an associate member of
the Association of Certified Fraud Examiners.
Tom Festing, CISA Certified Information System Auditor
I
Tom is a Certified Information System Auditor (CISA) with over 20 years of innovation, creative solutions, and
experience in managing risk and conducting technology assessments within large complex infrastructure and security
environments supporting financial, governmental, insurance, energy, health care and manufacturing industries. During
Tom's 10 years in public accounting, 8 years of internal audit, and experience as a CIO; he has provided strategic thought
leadership and creative cross organization solutions within the areas of IT risk assessments, IT governance,
policy /procedure development, change management and monitoring /metrics /trending techniques. This has allowed Tom to
provide practical enterprise solutions to assist organizations achieve control effectiveness, efficiency and availability
objectives through business -risk based solutions that balance security, governance and operational perspectives.
Bob Fink Stale Director of Ohio, Maximus Consulting Services
Bob Fink has been with MAXIMUS Consulting Services for over 21 years and is the State Director of Ohio for
MAXIMUS' Cost Allocation Group.
Patricia Hagin Director, Enterprise Readiness Office, Defense Finance and Accounting Services, Columbus, Ohio
Ms, Patricia J. Hagin currently serves as the Director for the Columbus Defense Finance and Accounting Services
Enterprise Readiness Office. In this capacity, she is responsible for site workforce readiness in support of transitioning
Air Force, Army, Navy and Department of Defense Agencies workload from legacy accounting and Finance services to an
Enterprise Resource Planning (ERP).
Prior to this position, Ms. Hagin worked as Base Closure and Realignment project lead to transfer Air Force workload
from DFAS Dayton to DFAS Columbus. She also performed as Project Advisor to transfer the Navy workloads from
DFAS Charleston, Pensacola, Norfolk, and San Diego to DFAS Columbus.
Ms. Hagin worked on various projects with outcomes to transform DFAS to a High Performing Organization. She was
project lead on the Contract Pay HPO, served as Accounts Payable Advisor to the Accounting HPO, and performed as
Navy vendor pay subject matter expert to the Vendor Pay HPO. Prior to transfer to DFAS Columbus Ms. Hagin
performed as Chief, Vendor Pay at DFAS Charleston. During this position she managed vendor pay production in support
of DFAS Navy customers.
Ms. Hagin began her career as an Airman in the United States Air Force in 1977 performing tours at Moody Air Force
Base, Georgia; Eglin Air Force Base, Florida; and Bergstrom Air Force Base, Texas. After her'enlistment she rotated as a
military spouse and took administrative positions at Incirlik Air Base, Turkey and Keesler Air Force Base, Mississippi.
Pat was born in Tampa Florida. She earned a Masters degree in Public Administration from Troy State University and a
Bachelors degree in Business Management from the State University of New York (SUNY), Plattsburg, New York
Tom Kissneer Financial Integrity Services Team (FIST) Manager for Internal Review, DFAS Columbus
Mr. Kissner is the Financial Integrity Services Team (FIST) Manager for Internal Review at DFAS Columbus. In this
Audit Manager capacity he manages audit reviews of high risk programs identified and as directed by the Office of the
Undersecretary of Defense Comptroller. The reviews are targeted to provide maximum return on investment and
positively impact. DOD -wide programs and budgets. Recent projects have examined military /civilian and vender
electronic funds transfer payments, military Separation Payments, civilian voluntary separation incentive payments,
erroneous travel payments and retired /annuitant pay.
MR. Kissner joined DFAS in 1993 serving in various accounting, policy and budget capacities prior to becoming an
auditor. He served 18 years in the army reserves in comptroller and logistics roles with key assignments in kuwait and the
army budget office.
He holds a master of business administration degree with a concentration in accounting from the university of new mexico
and is a certified fraud examiner. He earned several military awards to include the Meritorious Service Medal and army
coinrnendation medal.
1
Ronn Kolbash Business Transformation Manager, Stale of Ohio's Office of Budget and Management
Ronn Kolbash is a Business Transformation Manager for the State of Ohio's Office of Budget and Management. Ronn is
responsible for leading the change management approach for the Ohio Shared Services project. The Ohio Shared Services
project was formally started in March 2008 and is scheduled for go -live on Sept 1, 2009. The main objective of the Ohio
Shared Services project at the state is to leverage the investment of OAKS, the Ohio Administrative Knowledge System
(PeopleSoft -ERP) and standardize and streamline business processes using best business practices, enabling technologies,
and workflow. As part of this role, Ronn is responsible for developing the new organization from the ground up, including
organizational design, HR processes and agency readiness programs, recruitment, knowledge transfer, training and
communications. Additionally, since the projects inception Ronn has been partnering with the State of Ohio's largest
labor organization to create a new workforce.
Prior to joining the Ohio Shared Services project, Ronn worked for the Ohio Department of Job Family Services and
the Ohio Civil Rights Cornmission where he led human resources, business and facility operations, and public affairs
offices. Ronn also teaches a course titled "Achieving Organizational Effectiveness through FIR Management" in the
MBA program and "Employee and Labor Relations" at Franklin University in Columbus, Ohio.
James .Likes Transformalion Projecl Manager and the Director, Accounting Operations, DFAS Columbus
In the past 30 years, Jim Likes has served in numerous civilian accounting positions in the Department of the Army,
Department of Agriculture, National GeoSpatial Intelligence Agency, and DFAS. These positions provided diversity such
as auditing, operational accounting, systems accounting, Finance Officer, and Field Site Director. Most recently he has
served as DFAS Columbus's Transformation Project .Manager and the Director, Accounting Operations, DFAS Columbus.
Chris Luca, CISSP, M.BA Manager, Technology Risk, Deloitte Touche LLP
Chris is based in Deloitte's Cleveland office and has more than nine years of experience in managing and executing
internal controls audit services and related IT projects. He serves as the manager for several multinational and midsized
clients based in the Cleveland market, and has industry experience in manufacturing, government, and financial services.
His concentration has been focused on serving external audit clients, primarily in managing Sarbanes -Oxley 404 audits.
Currently, Chris also serves as the project manager for a large system implementation of audit software for a government
client. Prior to joining Deloitte, Chris spent four years working in National City Corporation's corporate risk management
function. Chris has his Bachelor's degree from Ohio University and .Master's degree (MBA) from Case Western Reserve
University in Cleveland. He is a Certified Information Systems Security Professional.
Steve Martin Shareholder, Blaugrund, Herbert Marlin, Incorporated
Steve Martin is a shareholder in the Worthington law firm of Blaugrund, Herbert Martin, Incorporated. His practice is
concentrated in the areas of business transactions and business, tax, succession and estate planning for individuals and
small to medium -sized businesses, as well as advising trade associations, charitable and other nonprofit organizations.
Martin is also an Associate Professor of Law, Taxation and Accounting at the Capital University School of Management
Martin is the President and Founder of MDS CPA Review. Previously, Martin was an auditor and tax accountant with
Touche -Ross and a rates analyst with Colorado Interstate Gas. Martin's J.D. and M.B.A. degrees are from The Ohio State
University and his B.S.B.A. is from the University of Colorado. Martin is a member of the Ohio and Columbus Bar
Associations. Martin is also a member of the AICPA and The Ohio Society of CPAs and serves as its legal counsel.
Martin is a past Chairman of the Federal Taxation Committee of the Ohio State Bar Association "OBAR and is an
inaugural member and past Chairman of the OBAR's Federal Tax Specialty Board. Martin has been selected by his peers
as one of the "Best Lawyers in America" in a survey conducted by Woodward/White publishers, one of the top 5% of the
lawyers in Ohio by Cincinnati Magazine and has been identified as one of the best lawyers in COIUmbus by Columbus
Monthly. Martin has written several articles on business organizations and tax issues. Martin is also a frequent CLE /CPE
speaker on various legal, accounting and tax topics.
Dr. Garry McDaniel Associate Dean for the Extended University, Franklin University
Dr. Garry McDaniel is Associate Dean for the Center for Professional Training Development which provides national
and international professional certificates, training programs and consultation designed to increase employee productivity
and improve organizational productivity. Prior to joining Franklin University Dr. McDaniel was President of a private
consulting firm working with organizations to enhance profitability, quality, service and employee morale and retention
through organizational, team and interpersonal effectiveness. Ile also led the Global Leadership Succession Planning
efforts, management training and career center for Advanced Micro Devices. Dr. McDaniel has authored two books,
Conflict to Cooperation: A process for mediating group differences, and Managing the business: How successful
managers align management systems with business strategy as well as numerous articles. His research interests focus on
the relationship between individual and corporate leadership, change management, organization development,
organizational behavior and business ethics.
Christopher McGee, CISA Manager, KPMG LLP, IT Advisory
Mr. McGee is a manager in KPMG's Midwest Advisory Services practice with over two (2) years experience with the
firm and eight (8) years of technical experience. Chris has worked to assets a variety of clients in the Retail and Insurance
industry in aligning their Software Development Methodologies with industry best practices. He has a strong background
in IT governance, risk management and controls. Mr. McGee received a Bachelor of Electrical and Computer Engineering
and a Masters in Business Administration from The Ohio State University. Chris is a Certified Information System
Auditor (CISA), a Certified SAP Solution Architect and ITIL Foundations certified
Margaret McGilvray Senior Manager, Grant Thornton
Margaret McGilvray is Senior Manager, in Grant Thornton's Organizational Improvement practice, with over 20 years of
public sector and government experience. Ms McGilvray is a trained and seasoned project manager, having led large,
complex programs as a consultant for over 1 1 years. Fier experience in both grants and program management is broad
ranging from monitoring and oversight of grant programs to participating as a grantee. Ms. McGilvray led a team that
conducted a comprehensive independent assessment of Housing and Community Development Corporation of Hawaii
(HCDCH) /Housing and Urban Development (HUD)'s management and operations of the federal public housing grant
programs; as well as developed monitoring and evaluation materials for the Moving to Work Program for HUD. As the
Deputy Director of Office of Flousing, Public Policy and Programs for City of Alexandria, Ms. McGilvray supervised the
Federal application processes for the Community Development Block Grant and HOME grant prograrn, supervised the
submission of the Consolidated Plan, and other regulatory requirements. Currently, she is working with the Federal
Motor Carriers Safety Administration (FMCSA) in their development of a Grants Management Manual. Ms. McGilvray
is currently leading the internal Grant Thornton Grants Management team. She holds a bachelor of arts degree in political
science from Franklin and Marshall College and an M.PA from the Maxwell School at Syracuse University.
Randall J. Meyer Chief of Invesligalions, Auditor of State of Ohio's Office
Randy is currently the Chief of the Special Investigations Unit (SIU) for Auditor of State Mary Taylor. The unit's
objective is to reduce and recover the loss of public funds from theft, embezzlement or fraud by prioritizing those cases
that constitute criminal conduct. Randy began his law enforcement career in 1990 as a deputy sheriff in Contra Costa
County California. After returning home to Ohio he continued his career at the Wilmington Police Department as a
detective before being hired by the Ohio Attorney General's office in 1999 as a Gang Investigator where he served as
project director for several new initiatives including overseeing the implementation of the state's first statewide criminal
gang database. Randy has a B.A. in Public Safety Management and is a certified instructor through the Ohio Peace Officer
Training Academy (OPOTA) and the National White Collar Crime Center (NW3C).
John B. Payne .Bradley Payne LLC, financial Solutions Group
Mr. Payne is a 27 year veteran in Ohio public finance and investment banking. Over that time he has senior managed
approximately $6 billion of Ohio municipal bonds. John began his career with the Ohio Office of Budget and
Management followed by two decades serving as lead banker for two of the nation's leading bond underwriters. Mr.
Payne created Bradley Payne, an independent financial advisory firm, in February 2009. Bradley Payne focuses on
representing the interests of government borrowers during bond 'transactions. Mr. Payne is a member of the Ohio GFOA;
the Ohio Association of School Business Officials; and the Center for Plain Language.
Jeff Pierce, CISA, PM P, MBA, MS— Manager, Technology Risk, Deloille R Touche LLP
Jeff has over nine years of experience in various IT functions within the financial services industry and public accounting
ranging from large system deployments, project management, business process assessments and audits of internal controls
over financial reporting. Fie is experienced in a number of industries including healthcare, manufacturing and government
as well as the corresponding regulatory and market issues facing those industries. Jeff has his undergraduate degree from
Ohio University and two Master's degrees from the University of Pittsburgh (MBA MS). He is a certified Project
Management Professional (PMP) and Certified Information Systems Auditor (CISA). Jeff has co- authored an industry
whitepaper in the area of Shared Service Organizations and Risk Management (refer to embedded document) as well as
serving as a key speaker at several professional organizations.
1
Kimberly F. Ray, CPA, CPT Public Government Services Division, Northeast, Ohio
Kimberly F. Ray is Commercial Banker 11 and a Vice President serving clients in 15 Ohio Counties. As a Public :Funds
Officer, Kimberly manages a portfolio of approximately 300 federal, state and local government agencies, School
Districts and non profit institutions located throughout Northeast Ohio. She strives to provide exceptional customer
service, as well an array of depository products, treasury management solutions, credit facilities, merchant services, and
investment banking products to her clients. As the Public Funds Officer for Northeast Ohio, Kimberly also represents
National City Bank at various CRA and Public Affairs events.
Kimberly joined. National City Bank in January of 2001, as an auditor working on the retail, trust and credit audit teams.
After a successful audit assignment in the Cleveland Credit Department she was asked to join the Akron Credit
Department moving from credit analyst to senior credit analyst to administrative officer of the department. During her
time in credit Kimberly focused on specialty underwriting including the municipal, healthcare, senior housing and real
estate industries. She helped to manage a staff of eight credit analysts and facilitated the review of 400+ credits annually.
Since joining the Public and Government Services Division in December of 2005 she has worked to improve the
understanding of the municipal finance world and has authored several National City Bank training documents including
"Understanding Municipal Finance" and the "Municipal Credit Guidance Document Kimberly also worked closely
with National City's portfolio management group to develop the Public Funds Risk Rating System.
She earned a Bachelor of Accountancy from The University of Akron in 2000 and earned the CPA designation in 2001.
Kimberly is a Certified Treasury Professional (CPT), and is a member of the Association of Financial Professionals,
GFOA, OAPT and OASBO.
Kimberly is an in demand speaker on topics of financial literacy. She is a speaker for the State of Ohio Treasurer's Office
Women and Money Program and Center for Public Investment Management Institute. She has also presented literacy
programs at area Battered Women's Shelters, Senior Centers and Libraries. Kimberly was awarded the "Treasurer's
Recognition of Service Award" in 2008 for her efforts to educate the public on this important topic.
Kimberly joined the Board of CASA of Summit County in 2004 and has acted as the Chairperson of the Board for the last
two years. She serves as a volunteer Elder Ombudsman for the Area Agency on Aging and is a member of Torchbearers.
She is also an active member of Knowledgeable Network of Wornen (KNOW) and the Summit County Humane Society,
Good Neighbors and Love Inc. In January of 2009, Kim was appointed to fill a one year tenn as an at large member of
Tallmadge City Council. She is currently seeking election for a four year term.
Pete Rose, CGFM Advisor to the Professional Certification Board, ACA
Pete Rose is an advisor to the Professional Certification Board for AGA. He is an instructor for AGA, presenting the
CGFM study courses and other programs. He is also a trainer for various clients, including the City of San Francisco, and
an independent consultant.
He served as the Finance Director two municipalities in Central Ohio. He has also been employed by the State of Ohio in
the Department of Administrative Services, Office of Budget and Management, and the Ohio Bureau of Workers'
Compensation. With the Office of Budget and Management, he was Deputy Director for State Accounting and managed
the project to implement a GAAP accounting system in the State of Ohio.
He has received many awards for his work in government, including the Government Finance Officers Association's
Distinguished Budget Award and Certificate of Achievement for Financial Reporting; the Association of Government
Accountant's Frank L. Greathouse Distinguished Leadership Award, Distinguished Local Government Leadership Award
and four President's Awards. He has published numerous articles on various government financial management topics.
Mr. Rose has been very active in the financial management community. He served on GASB's Financial Reporting
Model Task Force. He has been very active in AGA and has chaired and served on a number of national boards and
committees, including the National Executive Committee, Finance and Budget, Ethics, and Financial Mangement
Standards.
I
Steve Swamba, PMP-Director, JT Project Advisory Services, KPMG LLP, Delroit, Michigan
Mr. Swamba is PMP certified with over 14 years of professional consulting services experience applying both strategic
and tactical leadership in portfolio program project management primarily within Fortune 100 companies. He has led
the design and optimization of enterprise project management offices (PMOs), product management lifecycles, project
management lifecycles, systems development lifecycles, vendor management frameworks, resource management strategy,
risk assessments and agile service delivery. He also has extensive experience with enterprise IT software /systems
development and implementation including outsourced, offshore and agile (having been a former IT developer and
manager). Steve has served as a trusted advisor and delivery lead to some of the world's largest corporate executives to
help improve overall program project management delivery, strategy and governance. He offers a unique blend of both
IT and business experience to understand and balance business needs with IT development capabilities while successfully
applying a proven track record of project management expertise. Industry experience encompasses health care,
automotive, financial services, manufacturing and nonprofit organizations. He is a frequent lead speaker at both the local
and national level for organizations such as the ,Project Management Institute (PMI) and the Information Systems Audit
and Control Association (ISACA).
Prior to joining KPMG, Mr. Swamba worked primarily in professional services /consulting including as an Executive
Advisor, Director of Enterprise Performance Improvement and Executive Program/Project Manager. He holds a Project
Management Professional (PMP) Certification, Master's Certificate in Information Technology Project Management from
George Washington University, Bachelor of Arts in Communication specialized in Organizational and Corporate
Development from Michigan State University (graduating in the top 3 of his class with high honors) and is a Certified
FranklinCovey Executive Leadership Coach.
Bob Thomas Sales Team Manager, Alfu/ti -Bank Securities, Inc.
Mr. Thomas is the Sales Team Manager for municipalities and public funds managers at :Multi -Bank Securities, Inc.
(MBS). Bob specializes in supporting School Districts and Municipalities in achieving higher yields while maintaining
compliance within the constraints. Mr. Thomas is an instructor for the Ohio Center for Public Investment Management
(CPIM). He and Multi -Bank Securities, Inc. actively participate with the Ohio Association of School Board Officials
(OASBO), the Government Finance Officers Association (GFOA), and the Association of Public Treasurers (APT).
Additionally, lie is a speaker and serninar trainer for the Association of Public Treasurers of the United States and Canada
(APTUS &C) conferences. He is a member of the Investment Policy Certification committee of the APTUS &C and
regularly reviews and approves policy certification.
Bob holds a Bachelor's Degree from the University of Michigan with a major in Accounting and a minor Computer
Science. Graduate studies were at Wayne State University. Ele maintains a Series 7, series 24 and Series 63 licenses and is
licensed in Ohio as well as other states.
Gar Trusley The Ohio Stale University's John Glenn School of Public Affairs
Since 1978 Gar Trusley has conducted management development seminars in both the private and public sector for those
at all levels of organizations. His past and present clients include: The United States Department of Defence, the
Department of Justice, the Social Security Administration and the Federal Reserve Bank, along with corporations such as
General Motors, the Ford Motor Company, and IBM. In addition to the OSU's John Glenn School of Public Affairs, Gar
is affiliated with The University of Dayton's School of Business, The Univeriity of Michigan's Executive Development
Prograrn and Notre Dame's Executive Education program. Gar holds a masters degree in Industrial Psychology and an
undergraduate degree in Business and lie began his career as a manager with the Firestone Tire and Rubber Company.
Susan Willeke, Training and Communications Manager, Ohio Ethics Commission
Susan M. Willeke joined the Ohio Ethics Commission in 2005 as the Training and Communications Manager where she
oversees and conducts educational and communication outreach. Prior to joining the Commission, Susan served for eleven
years in the communications office at the Ohio Environmental Protection Agency and has also served as a legislative aide
in the Ohio House of Representatives. Susan is a 1992 Summa Cum Laude graduate of Ursuline College in Pepper Pike,
Ohio.
1
Becky Wolcott, CPA, CFE, Senior Audit Manager, Special Audits, Auditor of State of Ohio's off ce
Currently, Becky is a Senior Audit Manager in the Special Audit Section for Auditor of State Mary Taylor. She has
served as a Senior Audit Manager for the past 9 '/z years. As a Senior Audit Manager, Becky is responsible for conducting
limited scope fraud and investigative audits of state and local government subdivisions to investigate allegations of fraud,
theft, and /or misappropriation of public funds. Becky began her career at the Auditor of State's Office shortly after
graduating from Capital University in 1993 with a B.A. in accounting. While at the Auditor of State's Office, Becky was
a financial statement auditor and audit manager in the Columbus Region. Becky has been a licensed Certified Public
Accountant since 1996 and a licensed Certified Fraud Examiner since 2004.
Earl Wynn, PMP, CISA, KPMG LLP, IT Advisory Services
Mr. has over 1.0 years of technical experience using and managing emerging technologies to resolve business problems.
He is skilled in aligning business strategies with business needs and helping to develop new solutions utilizing industry
best practices and methodologies. Earl's representative accomplishments included the implementation and development
of IT services for major fortune five hundred companies. He has helped to develop IT Governance, Project Management,
Change Management, and Configuration Management solutions for major service entities. His technical experiences
include providing service and expertise throughout the lifecycles of Product Development, Information Technology and
Information Risk Management projects. He holds a Project Management Professional (PMP) Certification, Certified
Information Systems Auditor (CISA) Certification, ITIL Foundation Certification, and a Master of Science in
Manufacturing Engineering from Missouri University of Science Technology, a Bachelor of Arts in Industrial Design,
Bachelor of Science in Industrial Technology and a MBA specialized in MIS from Southern Illinois University.
Prescribed by State Board of Accounts City Form No. 201 (Rev. 1995)
ACCOUNTS PAYABLE VOUCHER
CITY OF CARMEL
An invoice or bill to be properly itemized must show: kind of service, where performed, dates service rendered, by
whom, rates per day, number of hours, rate per hour, number of units, price per unit, etc.
Payee
Purchase Order No.
Terms
Date Due
Invoice Invoice Description Amount
Date Number (or note attached invoice(s) or bill(s))
UTKU.MZ ri
Z1
Total
I hereby certify that the attached invoice(s), or bill(s), is (are) true and correct and I have audited same in accordance
with IC 5- 11- 10 -1.6. �Sq
20
Clerk- Treasurer
VOUCHER NO. WARRANT NO.
ALLOWED 20
IN SUM OF
i
1
ON ACCOUNT OF APPROPRIATION FOR
Board Members
DEPT. o r INVOICE NO. ACCT /TITLE AMOUNT I hereby certify that the attached invoice(s), or
bill(s) is (are) true and correct and that the
(p� materials or services itemized thereon for
which charge is made were ordered and
received except
20
S gn ure
Title
Cost distribution ledger classification if
claim paid motor vehicle highway fund