61st c a institute - lbj.utexas.edu · cai registration wedgwood ballroom ballroom b brazos...

61ST CounTy AudiTorS inSTiTuTeMay 7-10, 2019 · Austin, Texas

Sponsored by the Texas Association of County Auditorsand the LBJ School of Public Affairs at The University of Texas at Austin

AgendA-At-A-glAnce

Cover photo provided by Kristen E. Kubecka, Matagorda County Auditor. The photo displays the South Texas Projects Nuclear Operating Company (Nuclear Plant) along with a traditional

cattle drive for our County crossing the river.

AgendA-At-A-glAnce

Tuesday - May 7, 201910:30 a.m.-1:00 p.m. Check-in (Renaissance Foyer/Atrium)

OPTIONAL SESSIONS (OS)

San Marcos (Located on Plaza Level) Ballroom A

1:00-1:50 p.m. OS 1AManaging Ethical Dilemmas for Texas CPAs*

OS 1BFraud Really Happens

1:50-2:00 p.m. BREAK

2:00-2:50 p.m. OS 11AManaging Ethical Dilemmas for Texas CPAs (continued)

OS 11BGASB Update - Issuing Statements at the Speed of Light

2:50-3:10 p.m. REFRESHMENT BREAK

3:10-4:00 p.m. OS 111AManaging Ethical Dilemmas for Texas CPAs (continued)

OS 111BTexas Economic Update

4:00-4:10 p.m. BREAK

4:10-5:00 p.m. OS 1VAManaging Ethical Dilemmas for Texas CPAs (continued)

OS 1VBTexas 2025

5:30 p.m. Welcome Reception (Glass Oaks)Sponsored by the LBJ School of Public Affairs and Pattillo, Brown & Hill, L.L.P.

* 4-hour TSBPA ethics session requires pre-registration.

Wednesday - May 8, 20197:30 a.m. BREAKFAST WITH THE EXHIBITORS The Arbor

8:30-8:50 a.m. Welcome Remarks Ballroom A

8:50-9:40 a.m. Emotional Intelligence

9:40-10:30 a.m. TCDRS - Oh, Happy Days!!

10:30-10:50 a.m. BREAK The Arbor

10:50-11:45 a.m. Health & Fitness in the Office Ballroom A

11:45 a.m.-1:00 p.m. LUNCH ON YOUR OWN

CONCURRENT SESSIONS

Ballroom A Ballroom B Wedgwood

1:00-1:50 p.m. 1AAsst. Auditor’s Roles: Assist, Analyze and Audit

1BSomebody’s Watching You... Courthouse Security

1CExcel @ Excel

1:50-2:00 p.m BREAK

2:00-2:50 p.m. 11ABudgetary Controls & Compliance

11BFinancial Controls - Phishing at Its Best

11CSoftware Systems and Pros and Cons of Data Storage

2:50-3:10 p.m. REFRESHMENT BREAK

3:10-4:00 p.m. 1I1AAuditing A-Z

111BUnclaimed Funds & Property

111CIns and Outs/Ups and Downs of Investments

4:00-4:10 p.m. BREAK

4:10-5:00 p.m. 1VAAuditing Chapter 59 - District Attorney’s Office

1VBHuman Resources - Does the Hat Fit?

1VCTruth in Taxation - TNT but not Dy-No-Mite!

5:30 p.m. Dinner Buffet at Estância Brazilian SteakhouseSponsored by Indigent Healthcare Solutions; McCreary, Veselka, Bragg & Allen, PC, and the Texas Association of County Auditors

ProgrAm InformAtIon

Thursday - May 9, 20197:30 a.m. BREAKFAST WITH THE EXHIBITORS The Arbor

8:30-10:00 a.m. Legislative Update Ballroom A


10:15-11:45 a.m. Security Concerns for Finance and Accounting Ballroom A


1:00-1:15 p.m. TACA Listserv Update Ballroom A

1:20-2:30 p.m. Common Sense 2.0

2:30-3:20 p.m. IRS - Audits and Know-How

3:20-3:40 p.m. REFRESHMENT BREAK The Arbor

3:40-4:30 p.m. Counties by Population Size

3:40-4:30 p.m. COUNTY POPULATION SIZE ROUNDTABLE SESSIONS

Small (<25,000 population) Wedgwood

Medium (25,001 - 100,000 population) Glass Oaks

Medium-Large (100,001 - 250,000 population) Ballroom A

Large (>250,000 population) Ballroom B

6:00-10:00 p.m. Dinner on Your Own

Friday - May 10, 20197:30 a.m. BREAKFAST WITH THE EXHIBITORS The Arbor

8:30-9:45 a.m. Active Shooter Workshop - Part 1 Ballroom A



11:20-11:30 a.m. Closing Remarks

11:30 a.m. ADJOURN the 61st COUNTY AUDITORS INSTITUTE

We value your feedback!Continuous improvement is key to the mission of the Office of Conferences & Training at the LBJ School of Public Affairs. In furtherance of our mission, we kindly ask that you keep detailed notes throughout the program, and at its conclusion, complete the online conference evaluation at:

tinyurl.com/2019CAI

Planning CommitteeThank you to the planning committee members who dedicated time and great thought to developing this program with the LBJ School:

• Tom Dupnick, Wilson County (Institute Chair)

• Tracy Barrera, Atascosa County

• Bobby Cato, Harris County

• Krissa Garner-Dolezal, Montgomery County

• Mary Hernandez, Val Verde County

• Lajuana Kasprzyk, Karnes County

• Bonnie Kennedy, Trinity County

• Loretta Key, Eastland County

• Kris Klein, Guadalupe County

• James Loomis, Cass County

• Jennifer Lyon, Johnson County

• Jeff May, Denton County

• Carlos Pereda, Zavala & Dimmit Counties

• Kent Reeves, Bosque & Hamilton Counties

• Cheryl Roberts, Young County

• Brandy Shaw, Harris County

• Tragina Smith, Live Oak County

• Bill Telford, San Patricio County

• David Wendel, San Patricio County

• Susan Yeatts, Bexar County

Credit FormsAt the conclusion of the program, please return the carbon copy of your completed credit hours form to the registration desk.

Credit Hours

This activity has been planned and implemented in accordance with the standards and rules of the Texas State Board of Public Accountancy. The LBJ School of Public Affairs designates this activity for a maximum of 21.5 CPE credit hours. The LBJ School of Public Affairs is registered with the Texas State Board of Public Accountancy as a CPE Sponsor (ID No. 000628). This registration does not constitute an endorsement by the Board as to the quality of our CPE program.

Internet Access Instructions Complimentary wireless internet is available in the public space at the Renaissance Austin Hotel.

To log onto the wireless network, use the following instructions:1. On your device, open the wifi menu

2. Select the network “Renaissance _ Public”3. Click “Connect”

Program Presentations

We are incorporating environmental considerations throughout the meeting to minimize the impact on the environment including minimizing the use of disposable items, reducing energy consumption, using paperless technology and making informed decisions regarding catering.

Program materials that were received before the program can be accessed at:

http://lbj.utexas.edu/2019cai-materialsPlease note that not all presenters have opted to provide materials in advance. All participants will be notified after the program when updated materials have been posted. Materials will be available for 30 days after the conclusion of the program.

ProgrAm InformAtIon

Thursday - May 9, 20197:30 a.m. BREAKFAST WITH THE EXHIBITORS The Arbor

8:30-10:00 a.m. Legislative Update Ballroom A


10:15-11:45 a.m. Security Concerns for Finance and Accounting Ballroom A


1:00-1:15 p.m. TACA Listserv Update Ballroom A

1:20-2:30 p.m. Common Sense 2.0

2:30-3:20 p.m. IRS - Audits and Know-How

3:20-3:40 p.m. REFRESHMENT BREAK The Arbor

3:40-4:30 p.m. Counties by Population Size

3:40-4:30 p.m. COUNTY POPULATION SIZE ROUNDTABLE SESSIONS

Small (<25,000 population) Wedgwood

Medium (25,001 - 100,000 population) Glass Oaks

Medium-Large (100,001 - 250,000 population) Ballroom A

Large (>250,000 population) Ballroom B

6:00-10:00 p.m. Dinner on Your Own

Friday - May 10, 20197:30 a.m. BREAKFAST WITH THE EXHIBITORS The Arbor




11:20-11:30 a.m. Closing Remarks

11:30 a.m. ADJOURN the 61st COUNTY AUDITORS INSTITUTE

Photo Release StatementDuring the course of the institute, you may be photographed as a result of your participation in Institute activities. These photographs may be used by the Texas Association of County Auditors or the Office of Conferences & Training at the LBJ School of Public Affairs in the course of promoting future programs or other association activities. You will not be compensated for the use of your photograph. If you do not want your photo used, please contact the conference organizers.

DisclaimerThe opinions and views expressed by the presenters are their sole and separate views and opinions and do not necessarily reflect those of The University of Texas at Austin, the LBJ School of Public Affairs or the Texas Association of County Auditors nor do the organizations adopt such opinions or views as their own.

AgendA detAIl

Glass Oaks Ballroom

Ballroom AArbor

CAI Registration

Wedgwood Ballroom

Ballroom B

Brazos

@lbjprofdev#TXCAI2019

Renaissance Austin

All meetings for the 2019 Institute will take place on the Atrium Level of the hotel, with the exception of Ethics, which is located in the San Marcos Room, on the Plaza Level.

AgendA detAIl

Monday, May 6

4:00 – 7:00 p.m. EARLY CONFERENCE CHECK-IN for New County Auditors Training and the County Auditors Institute

Foyer/Atrium

Tuesday, May 710:30 a.m. –1:00 p.m.

CONFERENCE CHECK-IN for County Auditors Institute

oPtIonAl SeSSIonS San Marcos Ballroom A

1:00 – 1:50 p.m. OS – IA Managing Ethical Dilemmas for Texas CPAsAllison McLeod, Senior Lecturer, the University ofNorth Texas

A CPA is challenged in today’s work world to notonly serve his/her client or employer but alsoto protect the public interest by ensuring thatthere is transparency in financial reporting or thereis fair administration of the tax laws. In balancingthe two interests, a CPA may find him or herself inan ethical dilemma.

This course covers not only basic ethicalframeworks, but also specific rules governingCPA practice and responsibilities. It concludeswith a section on how a CPA can put his or herethics into action.

Course Objectives• To educate licensees in ethics of professional

accounting as Texas CPAs.• To convey the intent of the Rules of

Professional Conduct in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules.

• To assist the Texas CPA in applying ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of job or client.

• To review and discuss the Rules of Professional Conduct and their implications for persons in a variety of practices, including:ØCPAs in client practice of public

accountancy who perform attest and non-attest services per § 501.52.

ØCPAs employed in industry who provide internal accounting and auditing services.

ØCPAs employed in education or in government accounting or auditing.

OS – I B Fraud Really HappensAgent David Borushko, FBI

Agent Borushko will review several fraud case studieswith the audience. He will focus on the potentialcorruption indicators, warning signs, and red flags thatwere present but many times missed.

At the conclusion of this session,participants should be able to…• Identify indicators of potential corruption; and• Cite appropriate contacts for further investigation

(e.g. county attorney, district attorney, Rangers, FBI, etc.).

Day One: Tuesday, May 7 (continued)

56th County Auditors institute


1:50 – 2:00 p.m. BREAK


2:00 – 2:50 p.m. Managing Ethical Dilemmas for Texas CPAs (cont.)

OS – II B GASB Update – Issuing Statements at theSpeed of LightDr. Michael Granof, The University of Texas at Austin

In this session a member of the GovernmentalAcounting Standards Board will provide an overview ofkey pronouncements that will soon have to beimplemented or are currently in progress. Theseinclude statements on leasing, fiduciary activities, debtdisclosures, interest costs, conduit debt and cloud-based computing arrangements. In addition, thesession will focus on a project underway that has thepotential to result in substantial revisions to the currentreporting model.

At the conclusion of this session, participants shouldbe able to…• Describe recent GASB updates that impact county

business and financial reporting.

2:50 – 3:10 p.m. refreSHment BreAK


OS – III BTexas Economic UpdateChristopher Slijk, Assistant Economist, Federal ReserveBank of Dallas

At the end of 2018, economic conditions in Texas began to slow as oil prices declined and there was increased uncertainty about the global economy and trade restrictions. While the forecast has improved since January, it still suggests weaker job growth this year than in 2018. The three primary factors facing the Texas economy in 2019 remain historically tight labor markets, lower oil prices and continued uncertainty about trade restrictions. Overall Texas will likely have a good year in 2019 – just not quite as strong as last year.

At the conclusion of this session, participants should beable to…• List at least two factors that will impact the Texas

economy in 2019.

4:00 – 4:10 p.m. BreAK


56th County Auditors institute




OS – IV BTexas 2025Dr. Lila Valencia, Senior Demographer, Texas Demographic Center

Texas has added more population than any other state for over a decade. Although Texas is growing rapidly and substantially, population change is not evenly distributed across the state or among its race/ethnicity groups. The source and distribution of population growth in the state has varying implications for infrastructure and demands for goods and services in Texas along with potential challenges for maintaining inclusive and equitable economic growth.

At the conclusion of this session, participants should beable to…• Describe at least two demographic trends that

Texas counties should consider when developing their long-term strategic plans and budgets.

5:30 p.m. Welcome ReceptionSponsored by the LBJ School of Public Affairs and

Pattillo, Brown & Hill, L.L.P.

Glass Oaks

Day Two: Wednesday, May 8 Day Two: Wednesday, May 8 (continued)

7:30 a.m. BREAKFAST WITH THE EXHIBITORS The Arbor

8:30 – 8:50 a.m. Welcome remArKS Ballroom A

8:50 – 9:40 a.m. Emotional IntelligenceDr. Sherry Yellin, Principal, The Learning Connection, Inc.

Business is easy until people get involved. Emotional Intelligence is about how to operate with the humanelement. This science-based field provides practical suggestions for how we can leverage our social andemotional skills to better manage ourselves, influence others, make decisions, negotiate the stressors in life,and produce higher quality results.

At the conclusion of this session, participants should be able to…• Identify common ways one unintentionally sabotages performance and cause unnecessary problems;• Explore the science of Emotional Intelligence and its role in fostering a healthy, productive, and

respectful culture;• Discuss strategies for reducing stress and increasing influence through self-awareness, interpersonal

connection, and empathy; and• Apply strategies to personal and professional situations.

9:40-10:30 a.m. TCDRS – Oh, Happy Days!!Amy Campbell, Texas County & District Retirement System (TCDRS)

During this presentation, you’ll find out about the three key features that make TCDRS unique among public pension plans. We’ll show you how one of those features — flexibility and local control — helped two employers keep their plan rates affordable and stable. Plus, you’ll get an overview of how the plan works to provide county and district employees a secure retirement benefit.

At the conclusion of this session, participants should be able to…• Explain how TCDRS is structured; and• Describe how the TCDRS retirement system is different from other retirement plans.

10:30 – 10:50 a.m. BreAK

10:50 – 11:45 a.m. Health & Fitness in the OfficeJim Loomis, Assistant County Auditor, Cass County

This interactive session will discuss and demonstrate exercise techniques adoptable for the office. Optionsfor nutritional snacks and quick, healthy meals will be presented. Strategies will be presented, basedon scientific studies, on easy to follow healthy lifestyle choices that are easy to follow for maximumbeneficial results.

At the conclusion of this session, participants should be able to…• Apply stress relieving exercise routines in the office;• Plan easy to make snack and meals for the office; and• Identify beliefs and practices that lead to unhealthy work environment.

11:45 a.m. – 1:00 p.m.

LUNCH ON YOUR OWN

Day Two: Wednesday, May 8 Day Two: Wednesday, May 8 (continued)

concurrent SeSSIonS Ballroom A Ballroom B Wedgwood

1:00 – 1:50 p.m. I A Asst. Auditor’s Roles:Assist, Analyze and AuditKristin Bulanek (Galveston); Cindy Garcia (Jim Wells); Krissa Garner-Dolezal (Montgomery); Jim Loomis (Cass), Bill Telford (San

Patricio)

This session is designed to be interactive with the audience. Techniques and procedures, learned and established methods of communication and interpersonal working skills will be presented to the audience from the Assistant Auditor perspective for the goal of establishing a better work environment within the office of the Auditor. Session attendees will be provided insights from real life situations from panel members and the

resolutions that were attained.

At the conclusion of this session,participants should be able to…• Identify techniques to work

efficiently and effectively with a new County Auditor;

• Utilize established procedures and interpersonal skills with established County Auditors; and

• Recognize and establish communication skills needed for the busy office.

I B Somebody’s Watching You...Courthouse SecurityTerry Pickering, Law EnforcementConsultant, Texas Association ofCounties

Every working day courthousesare visited by numerous citizens,many of whom may bedisgruntled and angry to thepoint of committing acts ofviolence. If courts cannot securethe safety of its judicial officersand the public inside thecourthouse doors, they surelycannot secure justice for societybeyond them. This sessionwill provide a brief history ofcourt security, current trendsand provisions of Texas SenateBill 42 effecting courts andcourthouse security to includea presentation of informationpertaining to courthousesecurity funds and applicableuses, records retention of videosurveillance, and open recordsrequests.

At the conclusion of this session,participants should be able to...• Identify allowable uses of

courthouse security fund;• Apply governing statutes to

placement of equipment;• Determine which records/

recordings are subject to open records; and

• Identify differences between courthouse security and court security.

I C Excel @ ExcelKent Reeves, Auditor, Bosqueand Hamilton Counties

This hands‐off presentationprovides key tricks that willmake participants more efficientand productive when creating and using Excel spreadsheets.

Participants should print the classmaterials in advance so that theycan follow along with the exercisesand make notes.

At the conclusion of this session,participants should be able to…• Navigate Excel like never

before; • Simplify powerful formulas;• Create tables, filters, lists and

graphs;• Organize and format

worksheets quickly and easily;• Create graphs like a pro;• Use special functions and

editing shortcuts;• Autofill and flash fill large data

ranges with ease; and• Utilize other powerful features

in Excel.

1:50 – 2:00 p.m. trAnSItIon BreAK

Day Two: Wednesday, May 8 (continued) Day Two: Wednesday, May 8 (continued)


2:00 – 2:50 p.m. II A Budgetary Controls &ComplianceNathan Cradduck, Auditor, TomGreen County

This session focuseson enforcement of the Countybudget after adoption. It willinclude a discussion of effectivetools to ensure budgetarycompliance, the benefits andchallenges of adhering to thebudget as a fiscal year progresses,and the impact on long-termplanning by sticking to a budgetplan. Participants will beencouraged to share and discusstheir current approach to budgetcompliance and how toimplement changes that may benecessary.

At the conclusion of this session,participants should be able to…• List effective internal controls

for administering the County budget;

• Utilize purchase orders to ensure budgetary compliance; and

• Describe how budget compliance can affect strategic plans and the financial health of the County.

II B Financial Controls – Phishing atIts BestJo Ann Lloyd (Harris County);Leslie Wilks Garcia (Harris County)

By implementing an effectivefraud awareness program,management can significantlyreduce the cost and exposureof fraud within an organization. For government entities, BusinessE-Mail Compromise (BEC)has become a significant controlconcern. Learn how to identifyyour organization’s control risksrelated to BEC and the resourcesfor mitigating them.

At the conclusion of this session,participants should be able to...• Implement controls and

procedures to identify potential areas of vendor fraud;

• Recognize pitfalls in financial controls related to financial transactions; and

• Identify control gaps in current control structure.

II C Software Systems and Prosand Cons of Data StorageCarlos Pereda, Auditor, Zavala andDimmit Counties

In this session we will discuss whenit is time to change softwaresystems and the process of lookingfor a new system, including whatquestions to ask.

We will also look at the differentplatforms of mass data storageapplications available and what isbest suited for your needs.

At the conclusion of this session,participants should be able to…• Determine what to look for

when searching for new software programs;

• Explain cloud ownership of data;

• Articulate benefits – on-site/off-site; and

• Question program controls by software companies.



3:10 – 4:00 p.m. III A Auditing A-ZRandall Rice, Auditor, GalvestonCounty

Auditing is an independent,statutory-driven and assuranceactivity designed to add value andimprove a county’s operations.The objective of the auditor is toassure the taxpayer of theintegrity and accuracy of thefinancial transactions and to assistcounty officials and staff inensuring the mitigation of risksand providing an independentappraisal and analysis of theactivities reviewed. In order forthe desired results to be realized,auditors must perform theirwork fully and objectively, that is,be independent of the activitiesthey audit. They must have noauthority over or responsibility forthe activities they audit.

At the conclusion of this session,participants should be able to…• Explain the audit authority of

the County Auditor;• Determine the audit universe

and available staff hours;• Prepare the audit program

based on the audit standards and internal control environment; and

• Document the findings and recommendations using an audit work plan checklist.

III B Unclaimed Funds & PropertyAshley Bullock, Holder Reporting and Education, Texas Comptrollerof Public Accounts

This presentation will include information about reporting unclaimed property to the Texas Comptroller of Public Accounts as it relates to County Treasurers and other county offices.

At the conclusion of this session,participants should be able to…• Define unclaimed funds –

state portion/county portion;• Locate reporting procedures

on state website; and • Handle balances on

expunged cases.

III C Ins and Outs/Ups and Downs ofInvestmentsAmy Perez, Director, FinancialManagement, Harris County

Implementing simple internal controls in your investment process has several benefits to your organization. These controls can help mitigate fraud, keep your organization in compliance with your investment policy and PFIA, ensure you are getting the best rate on your investments, and reduce human error. Being able to identify common mistakes and knowing how to avoid them going forward is key when managing your investment portfolio.

At the conclusion of this session, participants should be able to…• Identify the basic rules and

regulations of investments for counties; and

• Recognize common pitfalls and mistakes that affect county investments.

4:00 - 4:10 p.m. trAnSItIon BreAK

Day Two: Wednesday, May 8 (continued) Day Two: Wednesday, May 8 (continued)



3:10 – 4:00 p.m. III A Auditing A-ZRandall Rice, Auditor, GalvestonCounty

Auditing is an independent,statutory-driven and assuranceactivity designed to add value andimprove a county’s operations.The objective of the auditor is toassure the taxpayer of theintegrity and accuracy of thefinancial transactions and to assistcounty officials and staff inensuring the mitigation of risksand providing an independentappraisal and analysis of theactivities reviewed. In order forthe desired results to be realized,auditors must perform theirwork fully and objectively, that is,be independent of the activitiesthey audit. They must have noauthority over or responsibility forthe activities they audit.

At the conclusion of this session,participants should be able to…• Explain the audit authority of

the County Auditor;• Determine the audit universe

and available staff hours;• Prepare the audit program

based on the audit standards and internal control environment; and

• Document the findings and recommendations using an audit work plan checklist.

III B Unclaimed Funds & PropertyAshley Bullock, Holder Reporting and Education, Texas Comptrollerof Public Accounts

This presentation will include information about reporting unclaimed property to the Texas Comptroller of Public Accounts as it relates to County Treasurers and other county offices.

At the conclusion of this session,participants should be able to…• Define unclaimed funds –

state portion/county portion;• Locate reporting procedures

on state website; and • Handle balances on

expunged cases.

III C Ins and Outs/Ups and Downs ofInvestmentsAmy Perez, Director, FinancialManagement, Harris County

Implementing simple internal controls in your investment process has several benefits to your organization. These controls can help mitigate fraud, keep your organization in compliance with your investment policy and PFIA, ensure you are getting the best rate on your investments, and reduce human error. Being able to identify common mistakes and knowing how to avoid them going forward is key when managing your investment portfolio.

At the conclusion of this session, participants should be able to…• Identify the basic rules and

regulations of investments for counties; and

• Recognize common pitfalls and mistakes that affect county investments.

4:00 - 4:10 p.m. trAnSItIon BreAK

Day Three: Thursday, May 9Day Two: Wednesday, May 8 (continued)


4:10 - 5:00 p.m. IV A Auditing Chapter 59– District Attorney’s OfficeToni Ramirez, Director of AuditServices and Special Projects,Bexar County

This session will provide anoverview of how to prepare,plan, and perform the Chapter59 Audit of the District Attorney’sOffice as required by the Code ofCriminal Procedure and reportedon the Office of Attorney GeneralChapter 59 Asset ForfeitureReport.

At the conclusion of this session,participants should be able to…• Identify resources for help;• Develop processes to review

transactions being reported;• Hold discussions with elected

officials to go over report and discuss how to handle any unallowable expenditures; and

• List the various reporting deadlines and how to file the reports.

IV BHuman Resources – Does theHat Fit?Michele Arseneau, HRConsultant, Texas Association ofCounties

This presentation will discuss some often overlooked requirements of some federal laws including the Consolidated Omnibus Budget Reconciliation Act (COBRA), the Family and Medical Leave Act, Equal Employment Opportunity Commission guidance, auditing I-9 forms and other newsworthy human resource topics.

At the conclusion of this session, participants should be able to...• Describe COBRA compliance

shortfalls;• Avoid discrimination in

enforcing the FMLA;• Explain EEOC guidance

on pregnancy and gender issues; and

• Conduct an I-9 Audit.

IV C Truth in Taxation – TNT butnot Dy-No-Mite!Debbie Wheeler, Client Liaison, Perdue Brandon Fielder Collins & Mott, LLP

Will the Texas Legislature blow up current law? Will any new changes impact the 2019 tax rate? Getting prepared for the next round of TNT with this session.

At the conclusion of this session,participants should be able to...• Report required data

to designated person completing TNT worksheets;

• Explain the required documentation/approval for certain refunds; and

• Address special steps such as sales tax, housing state prisoners, and indigent health.

5:30 p.m. Dinner Buffet at Estância Brazilian SteakhouseSponsored by Indigent Healthcare Solutions; McCreary, Veselka, Bragg & Allen, PC and the Texas Association of County Auditors

Thursday, May 9


8:30 – 10:00 a.m. Legislative Update Ballroom A

. Chuck Rice, Chuck Rice Group; Paul Sugg, Legislative Director, Texas Association of Counties

The 86th Legislature has spent much of its time on issues affecting local government, with a focus onschool finance and more restrictive revenue caps on counties and cities. Learn more about these andother significant county issues, and the broader themes of this legislative session.

At the conclusion of this session, participants should be able to...• Describe current legislation and the anticipated impact on county government operations;• Analyze failed bills that are pertinent to the operation of the county auditor; and• Report to officials at various levels of the impact of successful bills to the operations of county

government.

10:00 – 10:15 a.m. BREAK

10:15 – 11:45 a.m. Security Concerns for Finance and AccountingNy Brown, Senior Systems Administrator, Texas Association of Counties; Matt Bruns, Senior Systems Administrator, Texas Association of Counties

Finance and Accounting personnel handle critical transactions that make them high value targets for cybercriminals. Learn about the current threat landscape and how to protect your operations and data by applying tried and true best practices across the industry. Topics covered include wire fraud, phishing attacks, and the dark economy that is selling access to compromised data.

At the conclusion of this session, participants should be able to...• List at least three primary areas of concern with regards to cybersecurity; and • Explain best practices for county government to maintain a secure cyber presence.

11:45 a.m. – 1:00 p.m.

luncH on Your oWn

1:00 – 1:15 p.m. TACA Listserv UpdateDawn Noufer, Texas Association of Counties

This session will brief all TACA members on the new developments and tools available in the revampedTACA Listserv. This technology crowd sources answers from fellow auditing professionals and providesquick answers and references to conduct daily work.

At the conclusion of this session, participants should be able to...• Describe and utilize new functionality in the TACA Listserv.

Day Four: Friday, May 10Day Three: Thursday, May 9 (continued)

1:20 – 2:30 p.m. Common Sense 2.0Kirk Kirkpatrick, Auditor, Johnson County; Paul Miles, Associate General Counsel, TexasAssociation of Counties; Carlos Pereda, Auditor, Dimmitt and Zavala Counties; Patti Smith,Auditor, Travis County

County Auditors constantly face work situations, and often crises, where common sense, county policy, and state and federal laws conflict. So, whatever they do, it’s wrong. If they follow common sense in their response, they may violate policy or the law. Or, if they follow state law, they must necessarily violate a federal law. And often, the strictly legal response is so bizarre that common sense tells them not to do it. In this revamped interactive session, the “auditor” and his “assistants” once again present these situations to the audience. An expert panel takes over and responds to both the situation and to the proposed actions. They will cite relevant laws and policies, expound from their own experiences, and offer a more sound plan of action for the audience. At the conclusion of this session, participants should be able to…• Cite relevant laws and policies; and• Determine a thoughtful plan of action which considers numerous and, at times, conflicting variables.

2:30 – 3:20 p.m. IRS – Audits and Know-How Ballroom A

Robert Reetz, Partner, McGINNIS LOCHRIDGE

This session will provide the audience with an understanding of how to handle an employment tax audit by the Internal Revenue Service. The topics will include how the assessment is made, what defenses are available, including the 530 Safe Harbor and a discussion about the different factors in determining whether a worker is an employee or an independent contractor.

At the conclusion of this session, participants should be able to...• Explain facts about recent Tax Court ruling (Williamson County, Texas v. Commissioner);• Explain various defenses available to an IRS employment tax assessment; and• Adequately prepare for an IRS audit.

3:20 – 3:40 p.m. REFRESHMENT BREAK

3:40 – 4:30 p.m. Counties by Population Size

This session will bring together individuals from similarly sized counties to discuss issues and challenges that are common amongst specific population densities. Reference your nametag to determine which session you should attend.

At the conclusion of this session, participants should be able to…• Assess challenges and needs specific to county size and resources.

Small (<25,000 population)Cheryl Roberts (Young County), Loretta Key (Eastland County)

Wedgwood

Medium (25,000 - 100,000 population)Tracy Barrera (Atacosa County); Jim Loomis (Cass County)

Glass Oaks

Medium-Large (100,001 - 250,000 population)Kris Klein (Guadalupe County); Jennifer Lyon (Johnson County)

Ballroom A

Large (>250,000 population)Jeff May (Denton County)

Ballroom B

4:30 p.m. AdJourn

WE WANT YOU!to join the 2020 County Auditors Institute Planning Committee!

Do you:• know a subject matter expert?

• care about what topics are presented at the institute?• want to get to know your fellow auditors better?

Get involved! Tell us all about how you’d like to help with future County Auditors Institutes here:

tinyurl.com/CAIPlanning

Day Four: Friday, May 10Day Three: Thursday, May 9 (continued)

1:20 – 2:30 p.m. Common Sense 2.0Kirk Kirkpatrick, Auditor, Johnson County; Paul Miles, Associate General Counsel, TexasAssociation of Counties; Carlos Pereda, Auditor, Dimmitt and Zavala Counties; Patti Smith,Auditor, Travis County

County Auditors constantly face work situations, and often crises, where common sense, county policy, and state and federal laws conflict. So, whatever they do, it’s wrong. If they follow common sense in their response, they may violate policy or the law. Or, if they follow state law, they must necessarily violate a federal law. And often, the strictly legal response is so bizarre that common sense tells them not to do it. In this revamped interactive session, the “auditor” and his “assistants” once again present these situations to the audience. An expert panel takes over and responds to both the situation and to the proposed actions. They will cite relevant laws and policies, expound from their own experiences, and offer a more sound plan of action for the audience. At the conclusion of this session, participants should be able to…• Cite relevant laws and policies; and• Determine a thoughtful plan of action which considers numerous and, at times, conflicting variables.

2:30 – 3:20 p.m. IRS – Audits and Know-How Ballroom A

Robert Reetz, Partner, McGINNIS LOCHRIDGE

This session will provide the audience with an understanding of how to handle an employment tax audit by the Internal Revenue Service. The topics will include how the assessment is made, what defenses are available, including the 530 Safe Harbor and a discussion about the different factors in determining whether a worker is an employee or an independent contractor.

At the conclusion of this session, participants should be able to...• Explain facts about recent Tax Court ruling (Williamson County, Texas v. Commissioner);• Explain various defenses available to an IRS employment tax assessment; and• Adequately prepare for an IRS audit.

3:20 – 3:40 p.m. REFRESHMENT BREAK

3:40 – 4:30 p.m. Counties by Population Size

This session will bring together individuals from similarly sized counties to discuss issues and challenges that are common amongst specific population densities. Reference your nametag to determine which session you should attend.

At the conclusion of this session, participants should be able to…• Assess challenges and needs specific to county size and resources.

Small (<25,000 population)Cheryl Roberts (Young County), Loretta Key (Eastland County)

Wedgwood

Medium (25,000 - 100,000 population)Tracy Barrera (Atacosa County); Jim Loomis (Cass County)

Glass Oaks

Medium-Large (100,001 - 250,000 population)Kris Klein (Guadalupe County); Jennifer Lyon (Johnson County)

Ballroom A

Large (>250,000 population)Jeff May (Denton County)

Ballroom B

4:30 p.m. AdJourn

Friday, May 10


8:30 – 9:45 a.m. Active Shooter Workshop – Part 1 Ballroom A

Aristides “Harry” Jimenez, Deputy Chief Criminal Investigator, Bexar County Criminal District Attorney’s Office

This session will discuss who survives active shooter events and why. The presenter will focus on the psychology of how humans behave under stress as well as how civilians can take in information in the best possible way to survive an incident and deal with the aftermath. Not having a pre-existing plan can kill you. The effects of life-threatening stress on your bodily systems severely limit your ability to both perceive information and make appropriate response plans. Do not be a victim be a survivor …What you do matters!

At the conclusion of this session, participants should be able to...• Describe stress responses and strategies to harness this response for action; and• Develop a pre-existing plan for a life-threatening incident.

9:45 – 10:00 a.m. BREAK

10:00 – 11:20 a.m. Active Shooter Workshop – Part 2

See above

11:20 - 11:30 a.m. cloSIng remArKS

11:30 a.m. AdJourn tHe 61St countY AudItorS InStItute

SPeAKer BIoS

Michele ArseneauMichele Arseneau joined the Texas Association of Counties (TAC) in 2004 as a Personnel Specialist and is now a Human Resources Consultant for the Northwest region. She previously worked as the human resources director of Wichita County and as a human resource specialist at TAC. Ms. Arseneau earned her Bachelor of Business Administration from the University of Texas - El Paso. She is a certified Professional in Human Resources (PHR) and also is certified by the

Society for Human Resources Management as a SHRM-CP and a member of the National Society for Human Resource Management.

David BorushkoSpecial Agent David Borushko has served in the FBI for more than 15 years, where he has investigated both criminal and national security matters.

Ny BrownNy Brown brings more than 25+ years in technical management roles, absorbing numerous, diverse technologies. He is currently a Senior Systems Administrator at Texas Association of Counties, where he works on the Infrastructure team developing and implementing the latest technologies. He is an IT Technologist and serial entrepreneur, who has created businesses that span technology, music, and the arts. Ny’s career has spanned from Internet start-ups, MSPs (Managed

Service Providers), corporate, and consulting.

He challenges himself constantly by being in a perpetual state of learning. Ny has comprehensive experience in enterprise architecture, emerging technology, application development, technology innovation, and business enablement. Be it self-development or the latest in virtualization, Ny prides himself on seeking the answers to questions that he doesn’t know. “That’s what draws me so much to technology. It presents a unique environment where deduction and reasoning are mandatory. There is always a problem in need of a solution.” He attended the University of Southern California.

Matt BrunsMatt was born in Austin, TX in 1982, grew up and attended school in Waxachie, TX, and moved back to Austin in 2000. Matt worked in several fields before settling down and working in IT for the last 10 years.

Matt’s IT experience ranges from the trenches of Tier 1 helpdesk support to Sr. System Administrator. Matt is currently supporting the IT infrastructure for The Texas Association of Counties as one of two Sr. System Administrators. In this role, Matt implements and manages Servers and Desktops, Switches, Firewalls and everything in between to maintain a reliable, secure network. IT Security has been a common thread throughout all the IT jobs Matt has held, so he has gained a wide range of perspective on IT security through the years in various different positions.

Kristin BulanekKristin Bulanek is the First Assistant County Auditor for Galveston County where she directs the operations of the office including financial and grant accounting, compliance and information systems audit, financial reporting and analysis and accounts payable. Kristin began her career in local government as an Internal Auditor, eventually rising to the position of First Assistant of Internal Audit, on a level with the First Assistant of Accounting and the First Assistant

of Information Systems Audit. In 2015, the three First Assistant positions were consolidated, with Kristin being named First Assistant County Auditor and managing a staff of 27. Kristin is a Certified Internal Auditor and a graduate of the University of Houston with a B.B.A. in Accounting.

Ashley BullockAshley Bullock is a Program Specialist in the Holder Reporting and Education section of the Unclaimed Property Division with the Texas Comptroller of Public Accounts. She works closely with businesses to educate and train them on the reporting process. Ashley applies this expertise along with her background in claims research, marketing and customer relations to help Texas businesses comply with the unclaimed property requirements.

SPeAKer BIoS

Amy CampbellAmy is the Manager of Employer Services for TCDRS. She manages a staff of Employer Service Representatives for the retirement system and, for 13 years, she has traveled the state talking to governing boards about their retirement plans. Amy earned her bachelor’s degree in education from the University of New Mexico. Before joining TCDRS, she spent ten years in personal and corporate financial services and benefits design where she designed and implemented

retirement plans, health insurance programs, and investment analysis.

Nathan CradduckNathan Cradduck is the County Auditor for Tom Green County in San Angelo, Texas. He earned a Master’s degree in Business Administration and a Bachelor’s degree in Accounting from Sam Houston State University. Nathan is also a graduate of the TAC Executive Leadership Program, a recipient of the Jerry Ware Leadership Award, a past-president of the Texas Association of County Auditors, and currently serves on the board of directors and the executive committee

of the Texas Association of Counties.

Cindy GarciaCindy Garcia, 1st Assistant County Auditor, joined Jim Wells County in May 2012. She has a Bachelor of Business Administration from Texas A&M – Corpus Christi. Cindy handles and oversees all aspects of the County Auditor’s Office such as Payroll, Human Resources, Internal Audits and the Budgeting process for Jim Wells County.

Krissa Garner-DolezalKrissa Garner-Dolezal has been with the Montgomery County Auditor’s Office since June 2004, working in Accounts Payable and Financial Reporting. She graduated from University of Houston with a Bachelor’s degree in Accounting and is currently pursuing a Master’s degree in Forensic Accounting. While working in the Auditor’s Office, she and her team have assisted the County Auditor in earning the Certificate of Achievement for Excellence in Financial Reporting for

30 consecutive years and published the first ever Popular Annual Financial Report (PAFR). Krissa is the proud recipient of the Denise Linch Assistant County Auditor Award for 2018.

Michael GranofMichael H. Granof is currently serving the second of two five-year terms as a member of both the Governmental Accounting Standards Board, the board that establishes accounting and reporting standards for state and local governments and the Federal Accounting Standards Advisory Board, that which establishes accounting standards for the federal government at-large and for each of its departments and agencies. He is the author of textbooks on both

governmental and financial accounting as well as a book on costing labor contracts. His articles have been published in academic and professional journals as well as leading newspapers. He is the recipient of numerous teaching awards and is a member of The University of Texas Academy of Distinguished Teachers. In 2007 he received the University of Texas Civitatis Award, which is presented to faculty members who have demonstrated exemplary campus citizenship throughout their careers at the university. He was a Fulbright Professor at the Hebrew University of Jerusalem and has held visiting appointments at universities in New Zealand and Finland. He has also served on numerous professional and academic committees and was a recipient of the life-time contribution award of the Government and Nonprofit Section of the American Accounting Association.

Aristides “Harry” JimenezChief Aristides “Harry” Jimenez serves as the Bexar County Sheriff ’s Office Chief of the Community Readiness and Intelligence Division responsible for the Investigative and Intelligence support of the Criminal Investigations and Organized Crimes units (ex. drug smuggling; human trafficking; money laundering; and weapons smuggling). Chief Jimenez also oversees the Intelligence Unit responsible to advance Criminal Intelligence by compiling, analyzing, and

disseminating information to anticipate and prevent criminal activity. Chief Jimenez is responsible for the Court Services Unit, responsible for the safety and security of more than 60 judges and magistrates in six different buildings and more than three million visitors annually. The Court Services Complex serves 28 municipalities, including San Antonio, and seven military installations in Bexar County.

Prior to his appointment as BCSO Chief, Mr. Jimenez served as the Deputy Special Agent in Charge, Homeland Security Investigations (HSI), San Antonio, Texas. Chief Jimenez supervised the wide range of HSI investigative authorities and responsibilities to combat transnational criminal organizations illegally exploiting travel, trade, financial and immigration systems. Chief Jimenez’ investigative expertise includes: Money Laundering/Bulk Cash Smuggling/Money Service Brokers; Narcotics Smuggling/Trafficking; Commercial Trade and Fraud; Human Smuggling/Trafficking; Transnational and Anti-Gang Enforcement; Weapons Smuggling; Export Enforcement; Intellectual Property Rights; Cyber Crimes/Child Sexual Exploitation; and Critical Infrastructure Protection. Chief Jimenez had direct oversight of criminal investigations over 58 counties, two Federal Judicial Districts, over 550 miles of international border between Mexico and the United States with the responsibility for some of the busiest and most challenging ports of entry into this country.

Kirk KirkpatrickKirk Kirkpatrick has served as County Auditor of Johnson County for 18 years. He was originally appointed as Auditor in Harrison County for 8 years and worked as First Assistant Auditor in Fort Bend County for 11 years. Kirk started his career in commercial banking prior to his first appointment. He has successfully completed the implementation of four financial software systems. He earned his BBA Degree in Finance from Stephen F. Austin State University. Kirk

is serving as the Investment Officer of Johnson County, a member of GFOA, currently serving on the Investment Academy Education Committee and is a Past President of TACA.

Jo Ann LloydJo Ann Lloyd is the Assistant Director of Revenue Accounting and Internal Controls at the Harris County Texas Auditor’s Office. She has over 25 years of audit, accounting and compliance management experience in private and governmental entities. Jo Ann has a Bachelor’s degree in Accounting from Jackson State University and is a Certified Public Accountant.

Jim LoomisJim Loomis is First Assistant Auditor in Cass County. He is an author, nutritional researcher, publisher and public speaker. With his wife, Janie, they operate a non-profit ministry and have been organic micro-farmers, restauranteurs and manufacturers and marketers of their brand of gourmet health foods and herbal supplements. He and Janie reside in Atlanta.

Allison McLeodAllison M. (Yee) McLeod, LL.M., JD, CPA, is currently a Senior Lecturer at the University of North Texas in Denton, Texas. She received Bachelor of Business Administration and Juris Doctor degrees from Baylor University, and a Master of Legal Letters (LL.M.) degree specializing in Taxation from the Southern Methodist University School of Law. Professor McLeod has also studied British and Art History at the University of Sussex, England.

Prior to joining the UNT faculty in 2010, Professor McLeod held the position of Director of Tax Planning and IRS Audits for Lehigh Hanson North America, a major manufacturer of cement, aggregates and other building materials. Her practice included both federal and international tax planning. Professor McLeod also spent thirteen years specializing in Tax Planning with the JCPenney Corporation, Inc., and two years with Deloitte & Touche in Dallas.

Professor McLeod teaches at the university level graduate classes on Ethics, Tax Research and Corporate Income Tax. She also lectures in Financial Accounting and Individual Taxation on an undergraduate level. Since 2011, Professor McLeod has been honored to present live and on-line ethics CPE classes to CPAs across the nation. She also serves as an expert witness in accounting malpractice cases and maintains a small private practice serving individuals and small businesses. Professor McLeod has also taught at the University of North Texas College of Law as adjunct faculty.

Professor McLeod is licensed to practice law by the State Bar of Texas since 1992 and has been a Certified Public Accountant since 1993.

Paul MilesPaul Miles is an Associate General Counsel with the Texas Association of Counties. He worked at the Elections Division of the Secretary of State’s Office for 19 years advising state, county and local officials, candidates, and the general public in election law and procedures. Paul has been a frequent speaker at statewide conferences, including those conducted for regional election officials. He has been with TAC since March 2012.

Carlos PeredaMr. Pereda graduated from Texas A&I, Kingsville with a Bachelors in Business Administration and Minor in Accounting. After working with a public accounting firm in Washington, DC he returned to Eagle Pass and became County Auditor for Maverick County for four years. At the end of his appointment, he worked as a regional planner with the Council of Governments where one of his duties was to serve as the liaison between Texas and the state of Coahuila, Mexico.

He was appointed County Auditor for Maverick County in 1992 and several months later was also appointed County Auditor for Zavala County. In 2000 he included Dimmit County to his appointments. Currently he serves as County Auditor for Zavala County and Dimmit County. He has served as Board member for the Texas Association of County Auditors.

Amy PerezAmy Perez is the Director of Financial Management for Harris County, where she has been employed since 2011. She oversees the banking relationships, investments, and debt management for Harris County. Prior to coming to Harris County, she was the County Treasurer for Matagorda County. She sits on the education board for the County Investment Academy through Texas Association of Counties and the Texas CLASS Board of Trustees.

Amy holds a Bachelor’s degree with a concentration in Accounting from the University of Houston at Victoria and a MBA from Sam Houston State University.

Terry PickeringTerry joined Texas Association of Counties (TAC) in June 2016 as a law enforcement consultant. Prior to joining TAC, Terry was the Bastrop County Sheriff, elected in 2008 and re-elected to a second term in 2012. Prior to becoming Bastrop County Sheriff, Terry retired from the Travis County Sheriff ’s Office after 28 years of services. He is the recipient of several service awards, including a Commendation for his response to an emergency plea from Federal ATF agents

at the Mount Carmel siege in Waco, Texas in 1993. Terry is a graduate of the Leadership & Command College of the Law Enforcement Management Institute of Texas, the FBI National Academy, the Drug Enforcement Administration’s, Drug Unit Commanders Academy, and the National Sheriff ’s Institute. He holds a Master Peace Officer and Law Enforcement Instructor’s license.

Toni RamirezToni has been with the Bexar County Auditor’s Office for over 17 years. Through the years she has worn several hats from Internal Auditor to Director of Special Projects to her current position as the Director of Audit Services and Special Projects. As a director of special projects she implemented a countywide cashiering system and managed the selection of a new financial system for Bexar County. Currently, she oversees the management of audit services

and special projects for the Bexar County Auditor’s Office. She graduated from the University of Texas at San Antonio with a B.A. in Accounting and is currently pursuing a Certified Internal Auditor (CIA) designation.

Robert ReetzRobert E. Reetz, Jr. concentrates his law practice in the areas of Mergers and Acquisitions, Taxation, Corporate Restructuring, Business Organizations, Financing Transactions and Contracts. Bob is both a Certified Public Accountant and Board Certified in Tax Law by the Texas Board of Specialization. Bob focuses his practice on business transaction with a focus on tax sensitive issues and handles disputes with the Internal Revenue Service, including Tax Court

litigation. Bob received his B.S. in Accounting from Northern Illinois University and his law degree from Southern Methodist University.

Kent ReevesKent Reeves is the County Auditor for Bosque and Hamilton Counties. He earned a double BBA in accounting and finance from Tarleton State University in Stephenville, Texas – A “Better” Part of the Texas A & M System. Prior to being appointed as County Auditor, he spent nearly 30 years as an accountant working in public accounting, banking and as an external controller and consultant to a variety of companies ranging geographically from Texas to Canada, Mexico and Hawaii.

Chuck RiceChuck has a B.S. in Political Science (1975) and a Master’s in Public Administration (1982) from Southwest Texas State College (now Texas State University) in San Marcos. He began working on staffs of elected officials of the state legislature in the 1970s, including a stint doing research and legislative communication for the Texas Secretary of State, and from inside the capitol he moved into research (Texas Legislative Service), advocacy and lobbying for trade

associations and other business and organizational interests. He has served on the Advisory Council in the School of Public Administration at Texas State University and on the Board of Directors of the Austin Area Interreligious Ministries.

Randall RiceRandall Rice CPA is County Auditor for Galveston County. He was appointed in July 2013 after serving more than 12 years as First Assistant in Collin County. Randall has 7 professional certifications, including Certified Public Accountant, Certified Information Systems Auditor and County Investment Officer. Randall is the recipient of the 2016 “Blue Sombrero” award and the 2013 Jerry Ware Leadership Award from TACA. A graduate of Lamar University in Beaumont,

he has worked in private and public corporations, public accounting and government. Randall started in public accounting in 1974 and traveled extensively with a Fortune 20 company implementing and evaluating internal controls under the Foreign Corrupt Practices Act. In 2016 he rewrote and edited the TACA Auditing and Accounting Handbook, including more than 225 audit programs.

Christopher SlijkChristopher Slijk is an assistant economist at the Federal Reserve Bank of Dallas. As a member of the Research Department’s regional group, Slijk’s work focuses on economic growth in Texas and the Eleventh Federal Reserve District. He coordinates the production and written releases of the Dallas Fed’s Texas Service Sector and Retail Outlook Surveys and the Eleventh District Agricultural Survey. He also produces articles for various Bank publications and

academic journals. His background includes work in time-series forecasting, real-time data analysis, and regional economic development.

Slijk is a Certified Business Economist by the National Association of Business Economics. He has a BA in economics from Cornell University.

Patti SmithPatti Smith was appointed Travis County Auditor on November 30, 2018. Prior to her appointment she served as First Assistant County Auditor for five years and Chief Assistant County Auditor over general ledger and disbursements for one year. Prior to joining the Auditor’s Office, Ms. Smith worked in diverse capacities in Travis County. She was a financial manager in the Tax Office (as well as an interim chief deputy) and a Senior Forensic Analyst for the District Attorney’s

Public Integrity Unit – Motor Fuel Tax Fraud Division. She brings a breadth of knowledge and public and private sector experience gained as a small business owner, a long-time instructor and adjunct professor at colleges and universities, and as a staff accountant for audit and tax as well as a controller/financial manager in various private sector companies. She holds Bachelor’s and Master’s degrees in Accounting from Texas A&M University and is a certified public accountant.

Deborah StevensDeborah Stevens CPA was appointed County Auditor in Wichita County in November 1991. Previously, she worked as a CPA both in public accounting and for the private sector. Deborah taught accounting classes at her alma mater, Midwestern State University, where she earned her BBA. Deborah is a past president of the Texas Association of County Auditors. She is married, has two kids, and is hoping for grandkids.

Paul SuggPaul Sugg serves as the Director of the Legislative Department at TAC. Previously he was a TAC legislative liaison for 12 years. He earned degrees in history from Sam Houston State University and continued history studies at Texas A&M University. While based in College Station, he worked for the V.G. Young Institute of County Government.

Bill TelfordBill Telford is a proud graduate of Freer High School and an avid fan of Roy Orbison. He received his BS in Chemical Engineering in 1972 and his MBA degree from Texas A&I University at Kingsville in 1979. In 1982 he became a CPA and was in private practice for 16 years and assisted governmental entities in securing over 100 GFOA Certificate of Achievement awards. In 1995 he became First Assistant County Auditor of San Patricio County when he was hired the

by the world’s best County Auditor.

Lila ValenciaDr. Lila Valencia is a senior demographer at the Texas Demographic Center. She oversees product development for the Center. She also serves as the lead liaison for Texas to the U.S. Census Bureau’s State Data Center Network. She has over 15 years of experience in quantitative and qualitative research in both the public and private sectors. Her current work focus involves understanding and communicating demographic trends and processes in Texas. She has a diverse

research background, including projects focused on migration, aging, energy consumption, transportation, and gender-based violence. Lila holds a Ph.D. in Applied Demography from the University of Texas at San Antonio, a Masters in Psychology from the College of William & Mary in Virginia, and Bachelors from The University of Texas at Austin.

Debbie WheelerDebbie Wheeler joined the law firm of Perdue Brandon Fielder Collins & Mott, LLP as Client Liaison in January 2008. Retired with more than 32 years of state government service, Debbie began her property tax career with the School Tax Assessment Practices Board (STAPB) in September 1979, followed by the State Property Tax Board (SPTB) and the Texas Comptroller’s Office. Debbie also served as Executive Director, Texas Association of Appraisal Districts, from

September 1988 to July 1990, when she returned to the SPTB in 1990 as Deputy Director. With the 1991 merger of the SPTB into the Texas Comptroller’s office, Debbie handled the Property Tax Division’s publications, forms, rules and training classes, including appraisal review board and Truth-in-Taxation seminars. In her last three years with the Comptroller’s office, she served as Senior Tax Analyst in the Tax Policy Division. For more than 35 years, she has spoken on property tax administration.

Debbie received her Bachelor of Arts in Journalism from Texas A&M University. A native of Wharton County, she worked several summers during high school for the Wharton school tax office.

Leslie Wilks GarciaLeslie Wilks Garcia is the First Assistant County Auditor for Harris County. She previously served in the role of Chief Assistant for the Internal Audit Division. Prior to joining Harris County in 2017, Leslie worked as an external auditor for twelve years, working primarily with governmental entities. Leslie has a Bachelor’s degree in Accounting from the University of Houston Clear Lake and her professional certifications include Certified Public Accountant and Certified

Fraud Examiner.

Sherry YellinSherry Yellin, PhD, ACC, BCC is the owner of The Learning Connection, Inc. For more than 20 years, Dr. Yellin has worked with leaders within a variety of industries, public and private, domestic and international. She combines her command of brain-based learning with her experience as a director, entrepreneur, and consultant to equip leaders to be extraordinary. She is a certified coach through the International Coaching Federation and the Center for Credentialing

Education. She is the author of Unforgettable: 7 Principles for Leading, Learning, and Living.

SPecIAl tHAnKS to our SPonSorS

AIG Retirement Services STW Inc.

Texas Association of Counties (TAC)Texas CLASS

TexPool Federated Investors Inc.TexSTAR/LOGIC

Belt Harris Pechacek, LLLPFirst Public, LLC/Lone Star Investment Pool

Gayla Fullerton, CPA, pllcGovernment Capital Corporation

Multi-Bank Securities, Inc.PARS

Perdue Brandon Fielder Collins & Mott, LLPRecords Consultants, Inc.

Texas County & District Retirement System (TCDRS)Tyler Technologies

U.S. Capital Advisors LLCVideomagistrate

Indigent Healthcare Solutions

Diamond Plus

Silver

Bronze

SPecIAl tHAnKS to our SPonSorS

Diamond

McCreary, Veselka, Bragg & Allen P.C.Patillo, Brown & Hill, LLP

Gold

NET Data Corporation

LBJ School of Public Affairs at The University of Texas at Austin512.471.0820 • www.lbj.utexas.edu/conferences-and-training

61st c a institute - lbj.utexas.edu · cai registration wedgwood ballroom ballroom b brazos...

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