sponsored by the texas association of county …...56th county auditors institute may 13-16, 2014 ·...

56th County Auditors institute

May 13-16, 2014 · 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

Tuesday - May 13, 201410:30 a.m.-1:00 p.m. Check-in (DoubleTree Hotel Lobby)

OPTIONAL SESSIONS (OS)

DeZavala Phoenix Ballroom - South and Central

1:00-1:50 p.m. OS 1AEthics & Values for Texas CPAs & Accounting Professionals

OS 1BBudget Prep - Show Me the Money!

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

2:00-2:50 p.m. OS 11AEthics & Values for Texas CPAs & Accounting Professionals (continued)

OS 11BInvestment Policy Development, Management and the PFIA Compliance Assessment

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

3:10-4:00 p.m. OS 111AEthics & Values for Texas CPAs & Accounting Professionals (continued)

OS 111BTechnology Evolution to the Cloud

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

4:10-5:00 p.m. OS 1VAEthics & Values for Texas CPAs & Accounting Professionals (continued)

OS 1VBA Unified Procurement Code for Texas

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

Wednesday - May 14, 20147:30 a.m. BREAKFAST WITH THE EXHIBITORS Pre-Function Area

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

8:50-9:40 a.m. The Essence of A.J. Foyt: Driving Lessons for Your Place in the Leadership Community

9:40-10:30 a.m. Conflict and the Millennials - How Do You Win When They Act Like Work is Reality Television?

10:30-10:50 a.m. BREAK Pre-Function Area

10:50-11:50 a.m. COUNTY AREA/REGIONAL MEETINGS

Area 1 (4th Floor Conf. Room) Area 4 (DeZavala) Area 7 (Phoenix Central)

Area 2 (Phoenix South) Area 5 (5th Floor Conf. Room) Area 8 (DeWitt)

Area 3 (Phoenix North) Area 6 (Austin) Area 9 (Dovers)

11:50 a.m. -1:30 p.m. LUNCH ON YOUR OWN

CONCURRENT SESSIONS

Phoenix Ballroom North Phoenix Ballroom Central Phoenix Ballroom South

1:30-2:20 p.m. 1A - County Energy Transportation Reinvestment Zone

1B - Insurance and Risk Management: Am I Covered for That?

1C - Auditing the Sheriff Office’s Property Room

2:20-2:30 p.m BREAK

2:30-3:20 p.m. 11 A - Variations of Construction Purchasing: Build a Bridge and Get Over It!

11 B - Developing Effective Workplace Policies

11C - Auditing the Sheriff Office’s Property Room (repeat)

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

3:40-4:30 p.m. 1I1 A - Asset Forfeiture Reporting 111 B - Developing Effective Workplace Policies (repeat)

111 C - The Basics of Auditing Ad Valorem Taxes

4:30-4:40 p.m. BREAK

4:40-5:30 p.m. 1V A - Variations of Construction Purchasing: Build a Bridge and Get Over It! (repeat)

1V B - Legal Issues with Payroll 1V C - The Basics of Auditing Ad Valorem Taxes (repeat)

6:00 p.m. Dinner Buffet at Pappasito’s CantinaSponsored by Indigent HealthCare Solutions and McCreary, Veselka, Bragg & Allen, PC

Thursday - May 15, 20147:30 a.m. BREAKFAST WITH THE EXHIBITORS Pre-Function Area

8:30-9:20 a.m. TCDRS is Doing Retirement Right Phoenix Ballroom

9:20-10:10 a.m. GASB Review


10:30 a.m. -12:10 p.m.

Economic Outlook Phoenix Ballroom

12:10-1:30 p.m. LUNCH ON YOUR OWN

1:30-3:10 p.m. Common Sense Presentation Phoenix Ballroom

3:10-3:40 p.m. REFRESHMENT BREAK Pre-Function Area

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

Small (<25,000 population) Phoenix North

Medium (25,000 - 100,000 population) Phoenix South

Medium-Large (100,001 - 250,000 population) Phoenix Central

Large (>250,000 population) Austin

4:30 p.m. ADJOURN - DINNER ON YOUR OWN

Friday - May 16, 20147:30 a.m. BREAKFAST WITH THE EXHIBITORS Pre-Function Area

8:30-9:20 a.m. Health Care Reform: What Counties Need to Know Phoenix Ballroom

9:20-10:10 a.m. FEMA


10:30-11:20 a.m. Lead Like an Adult: Taking the Childish Behavior Out of People Management Phoenix Ballroom

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

11:30 a.m. ADJOURN the 56th COUNTY AUDITORS INSTITUTE

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

• Shelly Atteberry, Cooke County (Institute Chair)

• Rick Dollahan, Gaines County

• Randy Donner, Ector County

• Ellen Friar, Ward County

• Krissa Garner-Dolezal, Montgomery County

• Wally Hardgrove, El Paso County

• Loretta Key, Eastland County

• David Renken, Comal County

• Maxine Siegmund, Lee County

• Lisa Smith, Bastrop County

Credit and Evaluation FormsContinuousimprovementiskeytothemissionoftheOfficeofConferences&TrainingattheLBJSchoolofPublicAffairs.Infurtheranceof our mission, we kindly ask that throughout the day you maintain the evaluation form and provide us with constructive feedback on how wecanbetterthisprogram.Attheconclusionoftheprogram,pleasereturnthecompletedevaluationformalongwiththecarboncopyofyourcompletedcredithoursformtotheregistrationdesk.

Credit HoursThisactivityhasbeenplannedandimplementedinaccordancewiththestandardsandrulesoftheTexasStateBoardofPublicAccountancy.The LBJ School of Public Affairs designates this activity for a maximum of 21.2CPEcredithours.TheLBJSchoolofPublicAffairsisregis-teredwiththeStateBoardofPublicAccountancyasaCPESponsor(IDNo.000628).ThisregistrationdoesnotconstituteanendorsementbytheBoardastothequalityofourCPEprogram.

Internet Access Instructions

__________0A73A1____________ ____CountyAuditorsInstitute____ Conference Code Group Name Wireless Connection Instructions1. WithyourcomputerturnedON,setyourwirelessadapterSSIDtoibahn_conference.2. Launchawebbrowser.3. Type“ibahn”intheaddressbarandpressEnter.4. Followtheon-screeninstructionsandentertheaboveConferenceCodewhenprompted.

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 informeddecisionsregardingcatering.

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

www.utexas.edu/lbj/2014cai

Please 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

Photo Release StatementDuringthecourseoftheinstitute,youmaybephotographedasaresultofyourparticipationininstituteactivities.ThesephotographsmaybeusedbytheTexasAssociationofCountyAuditorsortheOfficeofConferences&TrainingattheLBJSchoolofPublicAffairsinthecourseofpromotingfutureprogramsorotherassociationactivities.Youwillnotbecompensatedfortheuseofyourphotograph.Ifyoudonotwantyourphotoused,pleasecontacttheconferenceorganizers.

DisclaimerTheopinionsandviewsexpressedbythepresentersaretheirsoleandseparateviewsandopinionsanddonotnecessarilyreflectthoseof The University of Texas at Austin, the LBJ School of Public Affairs or the Texas Association of County Auditors nor do the organizations adoptsuchopinionsorviewsasitsown.

10:30a.m. CHECK-IN

OPTIONAL SESSIONS

DeZavala Room Phoenix Central & South

1:00-1:50p.m. OS 1 A - Ethics & Values for Texas CPAs & Accounting ProfessionalsCarolyn Conn, CPA, CFE (Associate Professor of Accounting, St. Edwards University)

The study of ethics provides essential skills and reference points for all members of the accounting profession – whether work-ing in the government or private sector.As required by theTexas State Board of Public Accountancy (TSBPA), this course includes discussion of: ethical principles and values; ethical rea-soning and dilemmas; the TSBPA’s Rules of Professional Con-duct (including recent changes); and, case studies that require application of ethical principles, values, and ethical reasoning.This course meets the requirements of the TSBPA for all CPAs licensed in Texas to complete a four-hour CPE ethics course everytwoyears.

The primary learning objectives of this course are those prescribed by the TSBPA in Rule § 523.131 of the Texas Administrative Code:• encourage the licensee to become educated in the ethics

of the profession;• convey the intent of the board’s Rules of Professional

Conduct in the licensee’s performance of professional accounting services or professional accounting work, and not mere technical compliance;

• apply ethical judgment in interpreting the rules and deter-miningthepublicinterest.Thepublicinterestshouldbeplaced ahead of self-interest, even if it means a loss of job or client;

• emphasize the ethical standards of the profession, as described in this section; and

• review the board’s Rules of Professional Conduct and theirimplicationsforpersonsinavarietyofpractices.

OS 1 B - Budget Prep - Show Me the Money!Mónika Arris (Director of Budget and Finance, Collin County); Wallace Hardgrove (First Assistant County Auditor, El Paso County); Jeff May (County Auditor, Collin County)

This panel discussion will focus on the roles, responsibilities and growing expectations of the County Auditor during the annual budgetpreparation.Thisdiscussionwillincluderelevantstatu-tory requirements along with candid panel discussion of what is really expected during budgetary hearings, revenue estimation andnewtransparencypublicationrequirements.

At the conclusion of this session, participants will be able to…• summarizetheAuditor’sofficeroleinbudgetprocess,• prepare or review budget calendar in compliance with

local government code,• assemble, with other departments, appropriate informa-

tion for inclusion in the budget document, and• identify what to include in the approved budget docu-

ments–newrequirements.

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

2:00-2:50p.m. OS 11 A - Ethics & Values for Texas CPAs & Accounting Professionals (continued)

OS 11 B - Investment Policy Development, Management and the PFIA Compliance AssessmentEdward Dion (County Auditor, El Paso County)

InvestmentOfficershavethefiduciaryobligationforthedevel-opment, management and adherence to the County’s Invest-mentPolicy.Thatpolicyshouldensurefundsaresafeguardedand appropriately invested based on cash flow requirementsandtheintentofthefundingsource.Investmentpoliciesmustbe actively managed, updated and reported to the governing body regularly to demonstrate compliance with intended policy goalsandobjectives.

At the conclusion of this session, participants will be able to…• summarize the purpose and requirement of having an

investment policy,• determine how often the policy should be updated,• prepareaninvestmentpolicythatwillcomplywithfidu-

ciary and statutory requirements, and• demonstrateadequatefiduciarycompliancewithPublic

Funds Investment Act (PFIA) and the overall County InvestmentPolicy.

Day One: Tuesday, May 13

AgendA detAil

Day One: Tuesday, May 13 (continued)


DeZavala Room Phoenix Central & South

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

3:10-4:00p.m. OS 111 A - Ethics & Values for Texas CPAs & Accounting Professionals (continued)

OS - 111 B Technology Evolution to the CloudBrian Engle (Chief Information Security Officer, State of Texas); Todd Kimbriel (Chief Operations Officer, Texas Department of Information Resources)

The plethora of technology changes that spawned cloud ser-viceshavecreateduncertaintyaboutmovingtothecloud.Thissession will provide instruction on the key elements an organiza-tion needs to understand when considering adoption of cloud services, from contractual terms and conditions to cyber secu-rityconsiderations.

At the conclusion of this session, participants will be able to…• securedataonthecloudwithconfidence,• determine what CAN move to the cloud, and• build a cloud checklist for successful cloud adoption.


4:10-5:00p.m. OS 1V A - Ethics & Values for Texas CPAs & Accounting Professionals (continued)

OS - 1V B A Unified Procurement Code for TexasDavid Setzer, CPSM, C.P.M., CWE (Texas Public Purchasing As-sociation)

For years, Texas purchasing has been hobbled by a confusing andantiquatedprocurementsystem.Thecurrentsystemmakesitdifficultforbusinessestooperateacrossmultiplegovernmen-tal entities, sometimes resulting in counties not receiving ad-equateresponsestobids.Toaddresstheseissues,theTexasPublicPurchasingAssociationispromulgatingaunifiedprocure-mentcodefortheStateofTexas.Thissessionwillexplorethegenesisofthiseffort,thebasicsofthesecodesandthebenefitsthat counties will experience with the incorporation of more uniformcodesintheirprocurementprocess.

At the conclusion of this session, participants will be able to…• describetheUnifiedProcurementCode,• summarize the history of this concept, and• identifythreebenefitstheUPCwouldprovidetheir

county and the State of Texas.5:30p.m. Welcome Reception - Phoenix North

Sponsored by the LBJ School of Public Affairs and Pattillo, Brown & Hill, L.L.P.


7:30a.m. Breakfast with the ExhibitorsHot breakfast provided by the LBJ School of Public Affairs

Phoenix Ballroom

8:30-8:50a.m. Welcome Remarks: Shelly Atteberry (CAI Institute Chair), Barry Bales, PhD (Assistant Dean for Professional Development, LBJ School of Public Affairs, The University of Texas at Austin), Lovdy EH Grossman (Director, Office of Conferences & Training, LBJ School of Public Affairs, The University of Texas at Austin)

8:50-9:40a.m. The Essence of A.J. Foyt: Driving Lessons for Your Place in the Leadership CommunityMark Warren (Texas Association of Counties)

As a part of a series of presentations called “The Essence” which focus on a fundamental life or work skill set revealing its definingqualityornature,TheEssenceofA.J.Foytattemptstometeoutkeyelementsofdrivingexcellence.Asoneofthegreatestracecardriversofalltime,thenameA.J.Foytbecamesynonymouswiththebestofthebest,forgenerationsoffanstheworldover.Inthispresentation,you’llseehowbeingthebestofthebestdriverequatestosomeofthe“bestofthebest”leadershiptraitsandpractices.

At the conclusion of this session, participants will be able to...• specifywhythepresenterequatesA.J.Foytwith“bestofthebest”driving,• explainauthorMalcolmGladwell’sdefinitionofanOutlier–“menandwomenwho,foronereasonoranother,areso

accomplished and so extraordinary and so outside of ordinary experience that they are as puzzling to the rest of us as a cold day in August,”

• nameatleastthreeofthe“5KeystoSpaceCushionDriving”,and• conveyatleastthreeofthe“5Keys”fromDrivingtoLeading–andhowtotreatothers.

9:40-10:30a.m. Conflict and the Millennials - How Do You Win When They Act Like Work is Reality Television?Bob Scott (HR Consultant)

Realitytelevisionhasslitheredintoourculture.Whetherit’sourfascinationwiththe“Bachelor”or“MobWives,”realityTVdominatesourlexicon,ourwater-coolergossip,thewaywedressandeventhewaywedealwithconflict.Thepurposeofthis session is to teach you how to apply techniques to communicate with people more effectively regardless of age, and developmethodstomanagemoreeffectivelystaffofmultiplegenerations…especiallyduringtimesofconflict.

At the conclusion of this session, participants will be able to...• apply techniques to communicate with people more effectively regardless of age, and• describemethodstomanagemoreeffectivelystaffofmultiplegenerations.

10:30-10:50a.m. REFRESHMENT BREAK

10:50-11:50a.m. County Area/Regional Meeting

ThissessionwillbringtogetherindividualsfromTACA-specificareastodiscussissuesthatareofparticularconcerntotheirregion.Thechartinthebackofthisagendaaswellassignageinthepre-functionareawillhelpyoudeterminewhichsessionyoushouldattend.

At the conclusion of this session, participants will be able to...• assess regional challenges and needsArea 1 - Moderators: Karon Kantor (Randall Co.), Gina Jones (Lamb Co.) 4thFloorConf.RoomArea 2 - Moderators: Edward Dion (El Paso Co.), Nathan Cradduck (Tom Green Co.) Phoenix SouthArea 3 - Moderators: Tragina Smith (Live Oak Co.), Susan Yeatts (Bexar Co.) Phoenix NorthArea 4 - Moderator: Linda Fong (Hidalgo Co.) DeZavalaArea 5 - Moderators: Raymie Kana (Colorado Co.), Betty Jez (Austin Co.) 5thFloorConf.RoomArea 6 - Moderators: Krissa Garner-Dolezal (Montgomery Co.), Keith Hawkes (Jefferson Co.) AustinArea 7 - Moderators: Kathy Hollomon (Navarro Co.), Lisa Smith (Bastrop Co.) Phoenix CentralArea 8 - Moderators: Ann Wilson (Smith Co.), Scott Dyer (Fannin Co.) DeWittArea 9 - Moderators: Sid Beebe (Wilbarger Co.), Richey Rivers (Grayson Co.) Dovers

11:50a.m.-1:30p.m.

LUNCH ON YOUR OWN

Day Two: Wednesday, May 14

Day Two: Wednesday, May 14 (continued)Concurrent Sessions 1

1:30-2:20p.m. Phoenix North 1A - County Energy Transportation Reinvestment ZoneBob Bass (Partner, Allison, Bass & Associates L.L.P.)

Overthelastcoupleofyears,countyroadshavetakenabeatingandcountyofficialsaretryingtofindfundingtomaintainthem.Inthissession,BobBasswillexplainhowtheCountyEnergyTransportationReinvestmentZone(CETRZ)differsfromothertaxincrementvehicles.Aswell,hewillexplorehowTxDotadministersthegrantfunds.

At the conclusion of this session, participants will be able to…• describe the new law and its purpose,• list the steps involved in establishing a CETRZ and funding it, and• identifyhowandwheretocommunicatewiththestateforgrantormatchingfunds.

Phoenix Central 1B - Insurance and Risk Management: Am I Covered for That?Michael Strawn (Risk Management Consultant, Texas Association of Counties)

This session provides basic information regarding the different types of property and casualty insurance coverageavailabletoTexasCounties.Abrieflookateachcoveragewillrevealwhatgoesintoratingandpricingconsiderations,what iscoveredandcommonexclusionsforeachpolicy.Realworldex-amples of County “situations” and how insurance policies and companies may respond when a claim is filed,andhow“RiskFinancing”playsalargepartofanoverallriskmanagementstrategy.

At the conclusion of this session, participants will be able to…• listinsurancepoliciesrequiredforcounties(property,errors&omissions,lawenforcement),• list the basic points for each policy on which coverage pricing is based,• describe general steps in submitting and processing a claim, and• summarizecountyresponsibilitiesandrequirementsforworker’scompensationinsurance.

Phoenix South 1C - Auditing the Sheriff Office’s Property RoomLeo Caldera (First Assistant County Auditor, Bexar County)

The County Auditor has the authority to audit the inherently high-risk Sheriff’s property room; however, countyauditorsareoftenmetwithresistance.

At the conclusion of this session, participants will be able to…• recognize the importance of auditing the property room,• discuss methods to obtaining access to the property room if resistance is encountered, and• formulateanauditplanwithspecificpropertyroomauditstepsandprocedures.


Concurrent Sessions 11

2:30-3:20p.m. Phoenix North 11 A - Variations of Construction Purchasing: Build a Bridge and Get Over It!David Bowlin (Broaddus & Associates); James Broaddus PhD, P.E. (Broaddus & Associates)

This session will provide an overview of the various construction delivery options available to Texas County Governments, the pros/cons of each, the legislation governing procurement, and how to prop-erlyplanandimplementasuccessfulimplementationforyourproject.

At the conclusion of this session, participants will be able to…• describe each type of construction purchasing such as design-build, general contractor/GMP,• evaluate the pros and cons of each type of purchasing, and• listthestepsforproperauthorizationbycommissioner’scourt.

Concurrent Sessions II (continued)

2:30-3:20p.m.. Phoenix Central 11 B - Developing Effective Workplace PoliciesSheila Gladstone (Lloyd Gosselink)

Clear and concise workplace policies are fundamental to setting the tone for a workplace, letting em-ployeesknowwhatisexpectedofthem,andprovidingmanagerswithdisciplineguidelines.TheyarealsoamongthefirstdocumentsscrutinizedwhentheEEOCinvestigatesachargeofworkplacediscrimina-tion,orwhenanemployeefilesalawsuit.Learnwhatpoliciesdeserveyourattentionnowundernewlaws, how to make your handbook relevant to your workplace, and how your policies apply to elected officials.

At the conclusion of this session, participants will be able to…• identify policies that need updating to comply with the latest changes in the law,• answerthequestion:“Doelectedofficialshavetofollowpolicies?”,• draft policies that are effective and easy to read, and• reviewandupdatepoliciestoreflectactualpracticesatyourworkplace.

Phoenix South 11 C - Auditing the Sheriff Office’s Property Room - repeat sessionLeo Caldera (First Assistant County Auditor, Bexar County)

The County Auditor has the authority to audit the inherently high-risk Sheriff’s property room; however, countyauditorsareoftenmetwithresistance.

At the conclusion of this session, participants will be able to…• recognize the importance of auditing the property room,• discuss methods to obtaining access to the property room if resistance is encountered, and• formulateanauditplanwithspecificpropertyroomauditstepsandprocedures.


Concurrent Sessions 111

3:40-4:30p.m. Phoenix North 1I1 A - Asset Forfeiture ReportingKent S. Richardson (Assistant Attorney General, Criminal Prosecutions Division, White Collar Crime & Public Integrity Section, Office of the Attorney General)

In this presentation, the audience will learn the statutory basis for the reporting requirement and the authoritygiventheOAGtopromulgatethereportingform.Informationwillbeprovidedontheagen-cies subject to the reporting requirements and who is required/authorized to complete the reporting form.Allowableexpenditurespursuanttorecentrevisionsofthecodewillbesummarizedandrecom-mended/properaccountingandhandlingoffundswillbediscussed.

At the conclusion of this session, participants will be able to…• summarize updated allowable/unallowable expenditures,• identify who is responsible for audit preparation and submission,• utilizeinformationobtainedtoperformaChapter59audit,and• determineifanotherfundisneeded.

Phoenix Central 111 B - Developing Effective Workplace Policies - repeat sessionSheila Gladstone (Lloyd Gosselink)

Clear and concise workplace policies are fundamental to setting the tone for a workplace, letting em-ployeesknowwhatisexpectedofthem,andprovidingmanagerswithdisciplineguidelines.TheyarealsoamongthefirstdocumentsscrutinizedwhentheEEOCinvestigatesachargeofworkplacediscrimina-tion,orwhenanemployeefilesalawsuit.Learnwhatpoliciesdeserveyourattentionnowundernewlaws, how to make your handbook relevant to your workplace, and how your policies apply to elected officials.

At the conclusion of this session, participants will be able to…• identify policies that need updating to comply with the latest changes in the law,• answerthequestion:“Doelectedofficialshavetofollowpolicies?”,• draft policies that are effective and easy to read, and• reviewandupdatepoliciestoreflectactualpracticesatyourworkplace.

Day Two: Wednesday, May 14 (continued)

Concurrent Sessions 111 (continued)

3:40-4:30p.m. Phoenix South 111 C - The Basics of Auditing Ad Valorem TaxesPaul Lyon (Chief Assistant County Auditor, Travis County)

This session will describe the property taxation cycle (valuation, assessment, levy, collections, account-ing,refundsanddistributions)andtherisksassociatedwitheach.Participantswilllearnhowtodesigncontrolstominimizethoserisks.

At the conclusion of this session, participants will be able to…• identify the important statutes governing property taxes for counties,• recognize the basic risks related to property taxes,• identify controls designed to minimize those risks, and• formulateasimpleauditplantotestcontrolsoverpropertytaxcollections.


Concurrent Sessions 1V

4:40-5:30p.m. Phoenix North 1V A - Variations of Construction Purchasing: Build a Bridge and Get Over It! - repeat sessionDavid Bowlin (Broaddus & Associates); James Broaddus, PhD, P.E. (Broaddus & Associates)

This session will provide an overview of the various construction delivery options available to Texas County Governments, the pros/cons of each, the legislation governing procurement, and how to prop-erlyplanandimplementasuccessfulimplementationforyourproject.

At the conclusion of this session, participants will be able to…• describe each type of construction purchasing such as design/build, general contractor/GMP,• evaluate the pros and cons of each type of purchasing, and• listthestepsforproperauthorizationbycommissioner’scourt.

Phoenix Central 1V B - Legal Issues with PayrollHolly Lytle (Assistant County Attorney, El Paso County)

This session will discuss some federal and state statutes that impact a County Auditor’s authority and obligationsconcerningpayroll.ThissessionwilltouchonprovisionsintheTexasLocalGovernmentCodeandTexasGovernmentCode.ThissessionwillalsoaddresstheimpactoffederallawssuchastheFair Labor Standards Act (FLSA), the Family and Medical Leave Act (FMLA) and the Uniformed Services EmploymentandReemploymentRightsAct(USERRA)oncountypayrollissues.

At the conclusion of this session, participants will be able to…• discuss the Auditor’s legal authority and responsibility regarding payroll,• describe the legal requirements of a timesheet,• identify the minimum statutory requirements to pay overtime, and• describehowspecialleavesuchasFMLAandMilitaryleaveaffectpayroll.

Phoenix South 1V C - The Basics of Auditing Ad Valorem Taxes - repeat sessionPaul Lyon (Chief Assistant County Auditor, Travis County)

This session will describe the property taxation cycle (valuation, assessment, levy, collections, account-ing,refundsanddistributions)andtherisksassociatedwitheach.Participantswilllearnhowtodesigncontrolstominimizethoserisks.

At the conclusion of this session, participants will be able to…• identify the important statutes governing property taxes for counties,• recognize the basic risks related to property taxes,• identify controls designed to minimize those risks, and• formulateasimpleauditplantotestcontrolsoverpropertytaxcollections.

6:00p.m. Dinner Buffet - Pappasito’s CantinaSponsored by Indigent HealthCare Solutions and McCreary, Veselka, Bragg & Allen, PC

Day Two: Wednesday, May 14 (continued)

7:30a.m. Breakfast with the Exhibitors

Hot breakfast provided by the LBJ School of Public Affairs

Phoenix Ballroom

8:30-9:20a.m. TCDRS is Doing Retirement RightAmy Campbell (Manager of Employer Services, TCDRS)

YourTCDRSretirementplanisdifferentfrommostotherretirementplans.LearnhowyourTCDRSplanisstructured,howben-efitsaredesignedtoprovidealifetimepayoutforemployees,andhowthistypeofplancomparestootherretirementplansouttheretoday.

At the conclusion of this session, participants will be able to...• explainTCDRS’sroleinimplementingnewGASBStatement68,• identify how TCDRS is going to provide assurance to your auditors, and• identifyEmployerControlsortheprocessestohaveinplacetohelpensurethedatainfinancialstatementsconcerning

TCDRSretirementplanisreliable.9:20-10:10a.m. GASB Review

Johnasan Gregory, CPA (Audit Manager, Government Audit Division, Pattillo, Brown & Hill, L.L.P.) and Paula Lowe, CPA (Partner, Govern-ment Audit Division, Pattillo, Brown & Hill, L.L.P.)

An update on recently issued and effective authoritative GASB pronouncements, with a focus on implementation of GASB State-mentNo.65,ItemsPreviouslyReportedasAssetsandLiabilities,andGASBStatementNo.68,AccountingandFinancialReportingforPensions—anamendmentofGASBStatementNo.27.Morerecentpronouncements,suchasthoseconcerningnonexchangefinancialguarantees,willalsobediscussed.

At the conclusion of this session, participants will be able to...• explainwheretoobtaininformationonreportingrequirementsandimplementationschedule-includingfinancialstatement

presentationspecifics(GASB68),• recognize techniques to effectively present GASB pronouncements to commissioners court, and • summarizeupdatesonfuturepronouncements.


10:30a.m.-12:10p.m.

Economic OutlookSanford (Sandy) Leeds (Distinguished Senior Lecturer, McCombs School of Business, The University of Texas at Austin)

Thispresentationwillreviewthecurrentforcesdrivingtheeconomy.Mostimportantly,we’lldiscusspertinenteconomicrelation-shipsthatparticipantscanusetocontinuetofollowtheeconomyinthefuture.

At the conclusion of this session, participants will be able to ...• describe growth prospects for the US,• listinflationconditionsintheUS,• identify issues that the Fed faces, and• recognizetheproblemsinthelabormarket.

12:10-1:30p.m. LUNCH ON YOUR OWN

1:30-3:10p.m. Common Sense PresentationDavid Austin (County Auditor, Ector County); Edward Dion (County Auditor, El Paso County); Wally Hardgrove (First Assistant County Audi-tor, El Paso County); Holly Lytle (Assistant County Attorney, El Paso County); Deborah Stevens (County Auditor, Wichita County) and James Wells, CPA (County Auditor, Denton County)

County Auditors constantly face work situations, and often crises, where common sense, county policy, and state and federal laws conflict.So,whatevertheydo,it’swrong.Iftheyfollowcommonsenseintheirresponse,theymayviolatepolicyorthelaw.Or,iftheyfollowstatelaw,theymustnecessarilyviolateafederallaw.Andoften,thestrictlylegalresponseissobizarrethatcommonsensetellsthemnottodoit. Inthissession,the“auditor”andhis“assistants”presentthesesituationstotheaudience.Anexpertpaneltakesoverandrespondstoboththesituationandtotheproposedactions.Theywillciterelevantlawsandpolicies,expoundfromtheirownexperiences,andofferamoresoundplanofactionfortheaudience.

At the conclusion of this session, participants will be able to…• citerelevantlawsandpolicies,and• determineathoughtfulplanofactionwhichconsidersnumerousand,attimes,conflictingvariables.

Day Three: Thursday, May 15


3:40-4:30p.m. County Population Size Roundtable SessionsThis session will bring together individuals from similarly sized counties to discuss issues and challenges that are common amongst specificpopulationdensities.Thechartinthebackofthisagendaaswellassignageinthepre-functionareawillhelpyoudeterminewhichsessionyoushouldattend.

At the conclusion of this session, participants will be able to…• assesschallengesandneedsspecifictocountysizeandresources.Small (<25,000 population)Moderators: Loretta Key (Eastland Co.), Cindy Lent (Blanco/Llano Co.)

Phoenix North

Medium (25,000 - 100,000 population)Moderators: Scott Dyer (Fannin Co.), Steve Watson (Palo Pinto Co.)

Phoenix South

Medium-Large (100,001 - 250,000 population)Moderators: David Renken (Comal Co.), Kirk Kirkpatrick (Johnson Co.)

Phoenix Central

Large (>250,000 population)Moderators: Nicki Riley (Travis Co.), Greg Maxwell (Tarrant Co.)

Austin

4:30p.m. ADJOURN - Dinner on Your Own

Day Three: Thursday, May 15 (continued)

Day Four: Friday, May 16

7:30a.m. Breakfast with the ExhibitorsHot breakfast provided by the LBJ School of Public Affairs

Phoenix Ballroom

8:30-9:20a.m. Health Care Reform: What Counties Need to KnowStephanie Beach (Consultant, Towers Watson) JoinusforanupdateontheimplementationoftheAffordableCareAct(ACA).Wewillcoverawiderangeoftopics,includingemployer“PayorPlay”decision,IndividualMandate,HealthCareReformfees,andtheExciseTax.WewillshareinformationonhowemployershavealreadyrespondedtoPPACA,andwhatisonthehorizon.

At the conclusion of this session, participants will be able to…• explain the effect of ACA to the county and its employees,• identifytaxabilityofbenefitsandW-2reporting,and• listthelimitsofinsuranceplans/coverage-Cadillactax.

9:20-10:10a.m. FEMAPaula Logan (Texas DPS)

ThispresentationwillprovideanoverviewoftheFederalDisasterGrantsandtheroleoflocalfinanceandprocurementprofes-sionalsinensuringthattheirjurisdictionsproperlyaccountforandexpendthesefederalfunds.

At the conclusion of this session, participants will be able to...• complywiththeprovisionsofA-133,• identify administrative costs, good record keeping and maintaining federal equipment logs,• list federal rules related to accounting and procurement,• track and collate costs for preliminary damage assessment, and• assemblesurveyofdamagesforgrantprojectsubmission.


10:30-11:20a.m. Lead Like an Adult: Taking the Childish Behavior Out of People Management Meredith Garcia (Up a Notch Consulting)

Hiddenagendas,passiveaggressivebehavior,andanunwillingnesstodeliverdifficultfeedbackareallcharacteristicsof“theboss”youdon’twanttobe,buthaveprobablyexperienced.Theroleofamanagerorteamleaderiscriticaltothesuccessoftheirteamandtheorganizationasawhole.Inthissessionparticipantswilllearnhowtodevelopafoundationoftrustwiththeirteam,setandcommunicateexpectationsclearlysotheycanholdeveryoneaccountable,anddeliverdifficultfeedbackallwhilemaintainingalevelofproductivityandexcitementintheworkplace.Comejoininthisinteractivediscussionandlearnhowtoeliminatethesubtleandnot-so-subtlechildishbehaviorsintheworkplace,andmoveteamsintherightdirection.

At the conclusion of this session, participants will be able to...• develop a foundation of trust with their team and colleagues,• set and communicate expectations clearly as to hold everyone accountable, and• deliverdifficultfeedbackinanon-threateningway.

11:20-11:30a.m. Closing RemarksKatie Conner (President-Elect, Texas Association of County Auditors)

11:30a.m. ADJOURN THE 56TH COUNTY AUDITORS INSTITUTE

Mónika Arris Mónika holds a Bachelor of Arts from Texas Woman’s University and a Master of Public Affairs with a specialization in Public Management from the Uni-versityofTexasatDallas.SheisaCertifiedInvestmentOfficerthroughtheTexasAssociationofCounties(October2008)andaCertifiedGovernmentFinanceOfficerthroughtheGovernmentFinanceOfficersAssociationofTexas(January2010).SheisamemberoftheGovernmentFinanceOfficersAssociationofTexasandcurrentlyservesastheRegionalDirectorforRegion13.SheisalsoamemberoftheAlumniAssociationofSigmaAlphaIota(In-ternationalMusicFraternityforWomen).MónikacurrentlyservesasaboardmemberontheTexasCLASSBoardofTrustees.Sheliveswithherhusband,Anthony,andtheir2childreninMcKinney.

MónikaArrisjoinedtheCollinCountyBudget&FinanceDepartmentinJanuary2003.ShewasappointedDirectorofBudget&FinanceinOctoberof2008.ShehasservedasCo-ChairoftheCounty’sInvestmentCommitteesinceMay2008.

David R. Austin Mr.AustinistheCountyAuditorforEctorCounty.HewasoriginallyemployedbytheCountyasanInternalAuditorinFebruary1993andhasservedasCountyAuditorsinceOctober1993.HeholdsaBachelorofBusinessAdministrationfromtheUniversityofTexasofthePermianBasinwithadegreeinAccounting.HehasservedontheBoardofDirectorsoftheTexasAssociationofCountyAuditorsfrom1996to2003,servingasPresidentoftheAs-sociationin2002-2003.HeisanativeofOdessaandismarriedwithtwochildren.PriortoemploymentwithEctorCounty,heservedtwentyyearswithvarious governmental and banking entities

Robert T. (Bob) BassBobBasswasborninHaleCenter,Texas,onSeptember3,1949.HereceivedhisBachelor’sDegreein1973fromBaylorUniversityinhistoryandeduca-tionwithaminorinpoliticalscience.BassworkedasalegislativeaidetoaStateSenatorduringthe63rdLegislativesession,thenresumedstudiesatBaylorSchoolofLaw,wherehereceivedhisDoctorofJurisprudenceDegreein1976.BassservedasAssistantDistrictAttorneyinTarrantCountybeforereturn-inghometoHaleCountytoassumethepositionofCountyAttorneyin1977.In1980BassenteredtheprivatepracticeoflawwiththefirmWhite,Self&Bass,P.C.inPlainviewandcontinuedrepresentationofcounties,schooldistrictsandcitiesintheTexasPanhandle.Heislicensedtoappearinstatecourts,allfederaldistrictcourtsinTexas,theFifthCircuitCourtofAppeals,andtheUnitedStatesSupremeCourt.BassjoinedAllison&AssociatesinFebruary1990,andwasnamedapartnerofthefirm,Allison,Bass&Associates,L.L.P.inJanuary1997,nowAllison,Bass&Magee,L.L.P.Heisresponsibleforsupervi-sionoffirmlitigation.Afrequentlecturerontopicsofinteresttolocalgovernmentofficials,BassisamemberoftheStateBarofTexasandalicensedpilot.

Stephanie BeachStephanieBeachhasbeenaHealthandWelfareconsultantintheAustinofficeofTowersWatsonsince1997.Stephanie’sareasofexpertiseincludestra-tegicandfinancialmanagementofhealthandwelfareplans,healthcarereform,vendormanagementandnegotiation,rewardsoptimization,andpostretire-mentwelfarevaluations.Shehasalsobeeninvolvedinthedesignofwellnessandhealthimprovementprograms,andassistedclientswithduediligenceactivities,suchasplanauditsandcompliancereviews.

David J. BowlinDavidBowlinservesasExecutiveVicePresidentandChiefOperationsOfficerwithBroaddus&Associatesandbringsover25yearsofdiverseexperiencefromtheperspectiveofboththeOwnerandDesign-Builder.Broaddus&AssociatesprovidesMasterPlanning,Programming,andProjectManagementservices,iscurrentlymanagingprojectsexceeding$5.0Billioninvalue,andwasrankedintheUSA’sTop25ProgramManagersbyEngineeringNewsRecord.

EarlyinhiscareerDavidservedintheU.S.NavyCivilEngineerCorps,includingaspecialassignmentfortheWhiteHouseMilitaryOfficeatCampDavidduringPresidentReagan’ssecondterm.

HehasbeenanactivememberoftheConstructionIndustryInstitute,servedastheChairofResearchTeam#163-EvaluatingOn-SiteDesign;wasanInstructorfortheCIIContinuingEducationShortCoursesandwasamemberofResearchTeam#133-ProjectDeliverySystems;whichbenchmarkedperformance of CM @ Risk and Design-Build against traditional project delivery; and was the principal author for the CII Special Publication ‘Pilot Projects –AToolforImplementation.’

HecurrentlyservesontheBoardofDirectorsoftheDesign-BuildInstituteofAmericaSouthwestRegion,andwasrecentlyinductedintotheU.S.GeneralServiceAdministration’sNationalRegistryofPeerReviewProfessionals.DavidholdsaBachelorofSciencedegreeinCivilEngineeringfromNorthCarolinaStateUniversityandaMastersofSciencedegreeinCivilEngineeringfromStanfordUniversity.

James A. BroaddusDr.JamesA.Broaddus,P.E.,PresidentandfounderofBroaddus&Associates,hasover40yearsofextensivehands-onexperienceinprojectmanagementfromtheowner’sperspective.HefoundedBroaddus&Associatesin2000withbasic,buteffective,principlesthathaveguidedthecompanyinitsgrowth.Throughouthiscareer,Dr.Broaddushasemphasizedinnovativewaystoimprovetheprojectprocessbyshowingthedirectcorrelationbetweentheuseofpre-projectplanningandproactiveprogrammanagementtogeneratesuccessfulprojectresults.

PriortofoundingBroaddus&Associates,heservedasthefirstChiefExecutiveOfficeroftheDesign-BuildInstituteofAmerica(DBIA)inWashington,D.C.,wheremembershipdoubledto850companiesandexpandedintegrateddesignandconstructionoptionsnationwideduringhistenure.Dr.Broad-dusservedastheDirectoroftheOfficeofFacilitiesPlanningandConstructionfortheUniversityofTexasSystem;inthisrolehewasresponsibleforthestatewidecapitalconstructionprogramofthe15Universityinstitutions,completing$1.4Binawidevarietyofhealth,research,academic,athleticandutilityinfrastructureprojects.

sPeAker Bios

Duringhistenure,U.T.projectsshowedasignificantincreaseinefficiencyduetothestrongemphasisDr.Broaddus placed on front-end planning, project managementBestPracticesandchangestoTexasstatuteshechampioned,expandingthemenuofprojectdeliveryprocurementoptionstopublicowners.Over the last decade, the use of Design-Build, Construction Management-at-Risk and Competitive Sealed Proposals have replaced low-bid procurement forthebillionsofdollarsinconstructioncontractvalueawardedeachyearthroughoutTexas.

In1990,Dr.BroaddusservedasAssociateDirectoroftheConstructionIndustryInstitute(CII),fundedbyprivateindustry,whereheassistedmembercompaniesinimplementingprojectmanagementBestPracticesdevelopedthroughCII’sresearch.From1970-1990,Dr.Broaddusservedin11differentassignmentswiththeU.S.NavyCivilEngineerCorpsandtheSeabees(theNavy’smilitaryconstructionforces),whichincludedprojectmanagementrespon-sibilitiesonawidevarietyofmajorcontractdesignandconstructionwork.Keypositionsincluded:(1)responsibilityforthe$500MperyearengineeringandconstructionprogramintheNavy’s11-statesouthernregion,(2)majorprojectplanningandbudgetingfortheChiefofNavalOperationsinthePen-tagon,and(3)auniqueassignmentasCommandingOfficerofthePresidentialRetreatatCampDavid,Maryland.IntheSeabees,hedirecteda700-manconstructionworkforceoverseasinthePacificandEurope,accomplishingawidevarietyofprojects.Inhis20yearNavycareerhereceivedsevenpersonaldecorations,includingtheLegionofMerit,retiringattherankofCommander.

In2003,Dr.BroadduswasconfirmedbytheU.S.SenateforaPresidentialappointmenttotheBoardofDirectorsoftheNationalInstituteofBuildingSci-ences(NIBS),anorganizationwhichreportstothePresidentandCongress,andservesasaninterfacebetweengovernmentandtheprivatesector.AsChairmanofNIBS,thebuildingSMARTAlliancewasfoundedtopromotetherapidexpansionandinteroperabilityofBuildingInformationModeling(BIM).In2014,TexasGovernorRickPerryappointedDr.BroaddusasacommissionedTaskForceMemberforthenewly-formedOfficeofSmallBusinessAs-sistanceAdvisoryTaskForce.

Leo CalderaLeoCalderaistheFirstAssistantCountyAuditorfortheBexarCountyAuditorsOffice(BCAO).HegraduatedfromtheUniversityofTexasatSanAn-tonioinMayof1999andsoonbeganworkingintheBCAOInternalAuditDepartmentwhereheconductedandmanagedseveralauditreviews,someofwhichresultedintheuncoveringoffraud.LeoreceivedhisCertifiedInternalAudit(CIA)andCertifiedGovernmentAuditingProfessional(CGAP)certificationsinMay2004.HeisacurrentmemberoftheInstituteofInternalAuditors.LeohaspresentedattheTexasAssociationofCountyAuditorsannualCountyAuditorsInstituteandtheJudges&CommissionersAnnualConferenceonsuchtopicsaslegalandstatuteresearch,thecountyauditor’sauthorityandresponsibilities,andauditingcountydepartments.

Amy CampbellAmyistheManagerofEmployerServicesforTCDRS.ShemanagesastaffofEmployerServiceRepresentativesfortheretirementsystemandfornineyearsshehastraveledthestatetalkingtogoverningboardsabouttheirretirementplans.Amyearnedherbachelor’sdegreeineducationfromtheUniversityofNewMexico.BeforejoiningTCDRS,shespenttenyearsinpersonalandcorporatefinancialservicesandbenefitsdesignwhereshedesignedandimple-mentedretirementplans,healthinsuranceprograms,andinvestmentanalysis.

Carolyn Conn, CPA, CFECarolynConnhasworkedinmultipleadministrativepositionsinpublicuniversitiesintheStateofTexas.Shehasalsotaughtaccountingatthegraduateandundergraduatelevels,includingcoursesinEthics,FraudExamination,PrinciplesofAccounting,AccountingTheory,andCostAccounting.Dr.Connhaswritten,presented,andpublishednumerousteachingcases,whichfocusonethicaldilemmasandoccupationalfraud.

Edward A. DionEdwardA.DionistheElPasoCountyAuditorandwasappointedSeptember1,1997.Mr.DionholdsaB.B.A.withamajorinAccountingfromU.T.ElPaso.PriortobecomingCountyAuditor,Mr.DionservedasFirstAssistantCountyAuditorforapproximately10yearsandhasbeenwiththeCountyofElPasosinceOctober1983.AstheElPasoCountyAuditor,Mr.DionservesastheChiefFinancialOfficer,BudgetOfficer,InvestmentOfficer,TreasurerandPaymaster.Mr.DionisalsotheFiscalOfficerfortheWestTexasCommunitySupervisionandCorrectionsDepartment.

Mr.DionisaCPAandisaTACCertifiedInvestmentOfficer.Heisthe2009-2010PastPresidentoftheTexasAssociationofCountyAuditors(TACA)andservesonvariousTACACommittees.Additionally,Mr.DionservesatthepleasureoftheTACAPresidentastheTACARepresentativeontheBoardofDirectorsoftheTexasAssociationofCounties(TAC)andontheTACALegislativeLawStudyCommittee.HeisalsoamemberoftheTACCertifiedInvestmentOfficerCertificationCommittee.

Mr.DionservesasagovernmentrepresentativeontheAccountingDepartmentAdvisoryCommitteeattheUniversityofTexasatElPasoandisamemberoftheGovernmentFinanceOfficerAssociation,andhisofficehasreceivedawardsforbothitsBudgetandCAFRPresentationDocuments.

Brian A. EngleAsChiefInformationSecurityOfficerfortheStateofTexas,Brianadvisestheexecutiveleadershipofnearly200independentagencieandhighereducationorganizationsonprotectingstategovernmentinformationresources.Brianoverseesstatewidecybersecuritystrategyandtheenterprisesecurityprogram,operations,andservices.Hismissionincludescreatinga“riskaware”culturethatplaceshighvalueonsecuringstateinformationresourcesandprotectingpersonalinformationentrustedtothestate.

BrianalsoservesastheTexasCybersecurityCoordinator.Inthisrole,hedevelopspartnershipsbetweenprivateindustryandpublic-sectororganizationstobuildamoresecureandprosperousTexas.Thesestrategicpartnershipswillhelpproduceanexemplarycybersecurityworkforce,equippingthestatetoprotecttechnologyresourcesfromincreasingthreats.

Brian holds a Bachelor of Science in management/computer information systems, is a past president and lifetime Board of Directors member of the ISSA CapitolofTexasChapter,isamemberofISACA,andholdsCISSPandCISAcertifications.

Meredith GarciaAfternearly20yearsofleading,coachingandtraininginthepublic,private,andnon-profitsectors,MeredithGarciafoundedUpaNotchConsulting.Upa Notch Consulting specializes in personal and professional development solutions for teams and individuals looking to be more productive and effective thantheyaretoday.Throughcoaching,trainingandpresentations,UpaNotchConsultingprovidesthedirection,tools,andsupportteamsandindividualsneedtomoveintherightdirectionatworkandathome.

Meredith specializes in helping teams and individuals identify realistic and sustainable solutions with Take Control Coaching sessions, simplifying processes andbuildingteamswithafoundationofpersonalresponsibilityandaccountability,andincreasingefficiencybyde-clutteringworkspacesandhomes.Sheisknownforherhighlevelofprofessionalism,dynamicpublicspeakingskills,andagenuineyetdirectapproachtoleadingteams.

MeredithisagraduateoftheWaltDisneyWorldCollegeProgramandTheUniversityofTexasatAustin.SheisaCertifiedProfessionalDevelopmentTrainerandcertifiedtoteachFranklinCovey’sThe 7 Habits of Highly Effective PeopleandFOCUS:AchievingYourHighestPriorities,aswellasmanyotherprofessionaldevelopmentprograms.Mostrecently,MeredithwasoneofthreepeopleselectedinAustinasanATHOMEOrganizerforTheContainerStore.

Sheila GladstoneSheilaGladstoneheadsupLloydGosselink’sEmploymentLawPracticeGroupandhasover25yearsofexperienceassistingemployerswithallaspectsofemploymentlaw.Sheilausesadirectapproachandgivespracticaladvicetohelpemployersdealwithpersonnelissuesandemploymentregulations,sothey can focus on their corebusiness.Shebelievesemployeesshouldcontributeto,nothinder,thegrowthofthebusinessorthemissionoftheagency.ShewasamongthefivepercentofTexasattorneysselectedforthe2012and2013TexasSuperLawyerslist,whichrecognizesoutstandingprofessionalachievement.SheilagraduatedwithhighhonorsfromtheUniversityofArizonaCollegeofLawin1987,whereshewasaneditoroftheLawReview.

Johnasan GregoryJohnasanGregoryjoinedPattillo,Brown&Hill,LLPin2008.HeiscurrentlyamanagerintheGovernmentAuditDivisionatthefirm’sWacolocation.JohnasanholdsaB.S.DegreeinAccountingandEconomicsfromBaylorUniversity,andheisaCertifiedPublicAccountant.Forthelastfiveyearshehasfocusedexclusivelyonprovidingauditandconsultingservicestocities,counties,schooldistricts,andregionalplanningcommissions.JohnasanhasextensiveexperiencewithauditsperformedinaccordancewithGovernmentAuditingStandardsandOMBCircularA-133,andheisamemberoftheSpecialReviewCommitteeoftheGovernmentFinanceOfficersAssociation’sCertificateProgram.

Wallace HardgroveMr.HardgroveiscurrentlytheFirstAssistantCountyAuditorintheElPasoCountyAuditor’sOffice.Hebeganhiscareerin1989asaninternalauditor.Overthepast25yearshehasheldvariousmanagerialpositionswithintheofficewhichincludeoversightofthedivisionsofTreasury,InternalAudit,Budget,Grants,AccountsPayables,CashManagementandInvestments.

Mr.HardgrovegraduatedfromUniversityofTexasElPasoin1988,withaBachelorsofBusinessAdministrationwithamajorinAccounting.Hehasgivenpresentations to the Texas Association of County Auditors, the Association of Government Accountants, as well as being a guest lecturer at the University ofTexas,TexasDistrictandCountyAttorneysAssociationandtheTexasSecretaryofState’sOffice.Mr.HardgrovejustcompletedhistermasaboardmemberoftheTexasAssociationofCountyAuditors.

Todd KimbrielToddKimbrielistheChiefOperationsOfficerattheTexasDepartmentofInformationResources(DIR).Mr.KimbrieljoinedDIRin2008afterservingmorethan25yearsintheprivatesectorinthefieldofInformationTechnology.HeoverseesTexas.govoperations,statewidevoiceanddatanetworkoperations,TechnologySourcingoperations,ProgramPortfoliomanagement,PolicyandPlanningandtheinternalITorganizationatDIR.

Sanford (Sandy) LeedsSandyLeedsisadistinguishedseniorlecturerintheFinanceDepartmentatUT’sMcCombsSchoolofBusiness.Hehasbeenonthefacultyfor13years.He teaches Investments, Economic Policy, and Corporate Finance classes to graduate students and he also serves as President of The MBA Investment Fund,L.L.C.Priortoteaching,heworkedasamoneymanagerandasanattorney.HisundergraduatedegreeisfromtheUniversityofAlabama,hislawdegreeisfromTheUniversityofVirginiaandhehasanMBAfromTheUniversityofTexas.IntheAustincommunity,heservesontheboardofTheGirls’SchoolofAustinandheisontheinvestmentcommitteeofTheAustinCommunityFoundation(managing$100MM).Heismarriedandhasthreechildren.

Paula LoganPaulaLoganiscurrentlyresponsibleforthemulti-billiondollarFEMAdisastergrantprogramsforTexas.Ms.LoganhasworkedfortheDepartmentofPublicSafetyforover22years.HerpreviouspositionsincludeDeputyAssistantDirectorforRiskManagement,HumanResourcesDirectorandAssistantGeneralCounsel.ShewasanAssistantDistrictAttorneyinRockwallCountypriortoheremploymentwithDPS.ShegrewupinHoustonandholdsbothaB.A.intheSocialSciencesandJ.D.(Law)degreefromtheUniversityofHouston.

Paula LowePaulaLoweisapartneratPattillo,Brown&Hill,LLP.Paulahas17yearsofaccountingandauditingexperience,thevastmajorityofwhichwasgainedbyservicetolocalgovernmentsthroughoutTexas.Shehasprovidedauditservicestoover25counties,30municipalities,andnumerousspecialdistricts.Inaddition,Paulaprovidesconsultingservicesintheareasofinternalcontrolassessments,complianceissues,andfinancialreporting.

Paulahasspokenonaccountingandcompliancerelatedissuesatlocalandregionalconferencesandseveralfirm-sponsoredconferences.SheisaCertifiedPublicAccountant,amemberoftheAmericanInstituteofCertifiedPublicAccountants,TexasSocietyofCertifiedPublicAccountants,TexasAssociationofSchoolBoardOfficialsAssociateMember,andontheGovernmentFinanceOfficersAssociationSpecialReviewCommittee.PaulaearnedaBBAinac-countingfromTexasA&MUniversityin1996.

Paul S. LyonPaulbeganhiscareerin1979withtheStateAuditor’sOffice.In1986whileworkingfortheStateComptroller,hedesignedthefirstprototypereportfortheStateofTexasinaccordancewithGAAP.HeservedfouryearsasDirectorofAccountingfortheAttorneyGeneral.

In1990,hereturnedtotheComptroller’sOfficetoworkonJohnSharp’sfirstperformancereview.Hemanagedimplementationofthestatewideaccount-ingsystemforcollegesanduniversities,performedfinancialmanagementreviewsandconductedtrainingforcitiesandcounties.AfterretiringfromtheStatein2004,heworkedwiththeTexasAssociationofCountiestodevelopaproposedchartofaccountsandacountyfundsmanual.HewasDirectorofInternalAuditfortheBexarCountyAuditor’sOfficepriortocomingtoTravisCountyasaChiefAssistant.

Holly C. LytleHollyC.LytleisanAssistantCountyAttorneyintheGeneralCounselUnitoftheElPasoCountyAttorney’sOffice.Currently,sheisadivisionchiefinchargeofalllegalmattersfortheSheriff,JuvenileProbationDepartmentandEmergenceHealthNetwork(ElPasoMentalHealth/MentalRetardation).Ms.LytlehasbeenanattorneyintheCountyAttorney’sOfficesince2001.Shebeganherlegalcareerin1990asanofficerandattorneyintheArmyJudgeAdvocateGeneralCorp.In1996,afterservingsixyearsasaJAGofficer,Ms.LytleacceptedapositionasanAssistantDistrictAttorneyinthe34thJudicialDistrictAttorney’sOfficeinElPasoCounty.SheservedinthatcapacityforfiveyearspriortobeginningheremploymentwiththeCountyAttorney’sOffice.

In1986,shegraduatedsummacumlaudefromSt.Mary’sUniversityinSanAntonio,TexaswithaBAinPoliticalScience.In1989,shegraduatedsecondinherlawschoolclassandwasawardedaJDdegreefromTexasTechUniversityinLubbock,Texas.

Jeff MayJeffwasappointedasCollinCountyAuditorinSeptemberof2009.BeforethisJeffhad14yearsofexperiencewiththecountyintheAuditor’sofficeandthebudgetoffice.PriortoworkingforCollinCounty,JeffworkedasanExaminerfortheStateofTexasConsumerCreditCommissioner’sOfficewherehespentmostofhistimeauditingfinancecompaniesandpawnshops.

Kent RichardsonKentRichardsonisanAssistantAttorneyGeneralintheWhiteCollarCrimeandPublicIntegritySectionoftheCriminalProsecutionsDivisionoftheOfficeoftheAttorneyGeneral.HehandlesthecivillitigationthatstemsfromcriminalconductincludingAssetForfeitureandNuisanceAbatementaswellasothercivilenforcementneedingtobeaddressedatthestateorlocallevel.HehasbeenwiththeOAGfor14yearsinhiscurrentroleandwasapracticingattorneyinasmallrealestateandcivillitigationfirminAustinpriortohiscurrentposition.HeisagraduateoftheUniversityofTexasatAustin(Economics),St.Mary’sUniversitySchoolofLaw(JD)andBaylorUniversity(MBA),andheislicensedtopracticelawintheStateofTexasanditsfourfederaldistricts.

Bob ScottRecentlyretired,Bobhasover20yearsofexperienceinorganizationaldevelopmentwithinstitutionsofhighereducationinTexasandFlorida.Hebelievesthatwhenitcomestocommunicationstrategies,therearenomagicbullets.Thereisnosinglemessagethatisgoingtoconnectwitheveryone.Sowheredowebegin?Lookingathowwedealwithconflictresolutionisastart.

David K. SetzerDavidK.Setzerhasatremendousamountofpublicandprivatesectorexperience.Mr.SetzerretiredfromSBCCommunications,wherehewasDirector-CentralOfficeOperations,in2001after30yearsofexemplaryservice.From1994–1999,heservedasCityCouncilmemberfortheCityofMidlothianandin1999,Mr.SetzerwaselectedMayorofMidlothian.Heservedasthecity’smayorforsixdistinguishedyears.From2003to2005heservedasthePurchasing Agent for Ellis County and is a member of the Public Purchasing Association of North Central Texas and is a charter member of the Texas PublicPurchasingAssociation.In2005,hejoinedtheNorthCentralTexasCouncilofGovernmentsastheOperationsManagerandinNovemberof2007wasselectedastheExecutiveDirectorofWorkforceSolutionsforNorthCentralTexas,oneof28workforceboardsinthestateofTexas.WorkforceSolutions for North Central Texas works in partnership with the North Central Texas Council of Governments to provide locally designed, market-driven workforcedevelopmentinitiativesandservicestoallemployers,workers,andjobseekersin14countiesinNorthCentralTexas.InJanuaryof2013,heearnedtheCertifiedProfessionalinSupplyManagement(CPSM)certificationfromtheInstituteofSupplyManagement.HeservesinleadershiprolesintheTexasAssociationofWorkforceBoards,TexasPublicPurchasingAssociationandthePublicPurchasingAssociationofNorthCentralTexas.HeisalsothePresidentofCASAofEllisCounty,achildadvocacygroup.

Deborah StevensDeborahStevenswasappointedCountyAuditorofWichitaCountyinNovember1991.Previously,sheworkedasaCPAinprivatepracticeandfortheprivatesector,andasaninstructorfortheMidwesternStateUniversityAccountingDepartmentandContinuingEducationDivision.Ms.StevensisapastpresidentofTACA.SheearnedaBBAfromMidwesternStateUniversity.

Mike StrawnMikeStrawn,CSPistheRiskManagementConsultantfortheTexasAssociationofCounties–servingapproximately70countiesinNorthwesternTexas.Mr.StrawnwasrecruitedtoTACin1991afterservingPanhandleareacountieswithacompetingcommercialinsurancecompany.Inhis23-yeartenureatTAC, he has served in multiple roles as a risk control consultant, supervisor, manager and program director – developing many of the TAC risk pool initia-tivesincludinglawenforcementassistanceservices.Morerecently,hehasassistedinbringingTACliabilityclaimshandlingin-house,andimplementingdataqualityprocesses.HeisaboardCertifiedSafetyProfessionalsince1995,ProfessionalMemberoftheAmericanSocietyofSafetyEngineers,andservedontheBoardofDirectorsfortheTexasSafetyAssociation.HecontinuestoserveontheEmployerAdvisoryCouncilfortheNationalSafetyCouncilfortheadministrationofthe“OurDrivingConcern”trafficsafetyinitiative.

J. Mark WarrenMarkWarrenistheTrainingSpecialistandConsultantwiththeTexasAssociationofCountiesinhishometownofAustin,Texas.HeassiststheAssociationwiththevision,developmentanddeliveryoftrainingforboththeinternalandexternalcustomersofTexascountygovernment.Justsince2007,Markhastraveledmorethan85,000milesacrossTexasandtheUnitedStatesdeliveringatrainingmessageofinspiration,motivationandnewdirection.Hispresen-tations revolve around leadership, interpersonal communication and relationship skills, workplace diversity and professionalism, bridging the generations andcustomerserviceexcellence.

In addition to his teaching, training and traveling duties, Mark works with the TAC Leadership Program and has served as the coordinator of its Leader-shiptrainingsince2003andCountyBestPracticessince2009.AftergraduatingfromSt.Edward’sUniversityin1977,Markspent23yearswiththeTexasDepartmentofPublicSafety,retiringin2000astheAssistantCommanderoftheTrainingAcademyinAustin.

James WellsMr.WellsistheCountyAuditorforDentonCounty.HehasbeenemployedintheCountyAuditor’sOfficesince1981,andhehasbeentheCountyAuditorsince1985.Previously,hetaughtforsevenyearsbeforeworkingatDentonCounty.Mr.WellsisapastpresidentoftheTexasAssociationofCountyAuditors,andhehasservedontheTACBoardofDirectors.HehasbeenamemberoftheSpecialReviewCommitteefortheGFOACertificateofAchievementforExcellenceinFinancialReportingfor20yearsandhasreceivedtheCertificatefor24years.Hereceivedhismaster’sdegreesinAc-countingandEducationfromTheUniversityofNorthTexas.

Texas County Population and TACA Area

Office of Conferences & TrainingLBJ School of Public Affairs at the University of Texas at Austin

512.471.0820 • www.utexas.edu/lbj/profdev/candt