sponsored by the texas association of county auditors … · sponsored by the texas association of...

59th County Auditors instituteMay 2-5, 2017 · Austin, Texas

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

Cover Image Submitted bySusan Yeatts, Bexar County

The artwork was created by Boggess Communications. The collage depicts San Antonio’s five Spanish Colonial missions that were collectively listed as a World Heritage Site by the United Nations Educational, Scientific and Cultural Organization. The San Antonio Missions are the first World Heritage Site in the State of Texas and 23rd in the U.S. The Missions represent the history, culture, community, and heritage of Bexar County. They were established in the 18th century with beautiful architecture that still endures today. The Missions remain an integral part of the San Antonio community, just as they did in the 18th century.

AgendA-At-A-glAnce

Tuesday - May 2, 201710:30 a.m.-1:00 p.m. Check-in (DoubleTree Pre-Function Area)

OPTIONAL SESSIONS (OS)

Dewitt Phoenix Ballroom - South and Central

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

OS 1BAm I a Good County Auditor: How Do I Know if I Measure Up?

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

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

OS 11BLegal Responsibilities of Auditors

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

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

OS 111BGASB Update

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

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

OS 1VBAuditor’s Monthly Report: It’s Month End Again! Time for Your Monthly Report!

5:30 p.m. Welcome Reception (Dover’s and Magnolia)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 3, 20177:30 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. Workplace Motivation: How to Motivate and Retain Top Talent in the Public Sector

9:40-10:30 a.m. Tax Office Audits: Leveraging Technology in the Tax Audit

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

10:50-11:45 a.m. Tax Office Audits: Nuts and Bolts Phoenix Ballroom

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

CONCURRENT SESSIONS

Phoenix Ballroom South Phoenix Ballroom Central Phoenix Ballroom North

1:00-1:50 p.m. 1AInvestment Vehicles and Management

1BPurchasing Bidding

1CNew Supercircular

1:50-2:00 p.m BREAK

2:00-2:50 p.m. 11AWhat Controls Should You Have for Procards?

11BBusiness Writing for Auditors

11CNew Supercircular (repeat)

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

3:10-4:00 p.m. 1I1AWhat Controls Should You Have for Procards? (repeat)

111BGrant Management

111CPublic Information Requests

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

4:10-5:00 p.m. 1VAPurchasing Policy - What Should it Include?

1VBInventory Control Best Practices & County Auditor Examination of the Annual Inventory

1VCTJJD - Grant Me Patience

5:00 p.m. ADJOURN - DINNER ON YOUR OWN

Thursday - May 4, 20177:30 a.m. BREAKFAST WITH THE EXHIBITORS Pre-Function Area

8:30-9:20 a.m. Legislative Update Phoenix Ballroom

9:20-10:10 a.m. FEMA (The Ideal)


10:30-11:20 a.m. Fraud Management and Public Corruption (Criminal Investigations) Phoenix Ballroom

11:20 a.m.-12:10 p.m. FEMA (The Real Deal)

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 South

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

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

Large (>250,000 population) Austin

5:30 p.m. Dinner Buffet at Pappasito’s CantinaSponsored by Indigent Healthcare Solutions and McCreary, Veselka, Bragg & Allen, PC, and the Texas Association of County Auditors

Friday - May 5, 20177:30 a.m. BREAKFAST WITH THE EXHIBITORS Pre-Function Area and

Phoenix Ballroom North

8:30-10:10 a.m. ETR, Revenue Certification, Revenue Forecasting and Budgeting Phoenix Ballroom South and Central


10:30-11:20 a.m. 5 Keys to Feel Better, Lose Weight and Have More Energy Phoenix Ballroom South and Central

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

11:30 a.m. ADJOURN the 59th 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/2017CAI

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, Frio County

• Krissa Garner-Dolezal, Montgomery County

• Lajuana Kasprzyk, Karnes County

• Kris Klein, Guadalupe County

• Ann Lee, Henderson County

• Janet Martin, Erath County

• Phyllis Martin, Montgomery County

• Melissa Mosley, Houston County

• Carlos Pereda, Zavala/Dimmit Counties

• Carrie Rea, DeWitt County

• Cheryl Roberts, Young County

• Ray Samson, Atascosa County

• Susan Yeatts, Bexar County

• Larry Zermeno, Goliad County

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

Credit HoursThis 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 21.1 CPE credit hours. The LBJ School of Public Affairs is registered with the 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

Wireless Connection Instructions1. With your computer turned ON, set your wireless adapter SSID to Doubletree_CONFERENCE.2. Launch a web browser.3. Follow the on-screen instructions and enter the above Conference Code/Passcode when prompted.4. Agree to terms and conditions and click connect.

IMPORTANT NOTE: The code is case sensitive.

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:

www.lbj.utexas.edu/2017caiPlease 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

CAI17 TACAConference Code Group Name

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.

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Day One: Tuesday, May 2

AgendA detAIl

10:30 a.m. - 1:00 p.m. CHECK-IN Pre-Function Area

OPTIONAL SESSIONS

Dewitt Phoenix Ballroom Central & South

1:00 - 1:50 p.m. OS - I AEthic & Values for Texas CPAs & Accounting Professionals*Carolyn Conn

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

At the conclusion of this session, participants should be able to…- Convey the intent of the board’s Rules of Professional Conduct in the licensee’s performance of professional accounting work, and not mere technical compliance;- Apply ethical judgment in interpreting the rules and determining the public interest. The public interest should be placed 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 their implications for person in a variety of practices.

[Attendees of this course must arrive on time and complete the full 4-hour session. Partial credit for Ethics CPE is not accepted by the Texas State Board of Public Accountancy.]

* Separate registration and fee required to attend this session

OS - I BAm I a Good County Auditor: How Do I Know if I Measure Up?Rick Dollahan (Gaines & Dawson Counties)

This session is a conversation about those moments when we all have doubts and a refresher to help bolster ourselves in those moments.

At the conclusion of this session, participants should be able to…- Recognize the basic duties of a county auditor;- Contrast different audit approaches to gain maximum results;- Determine effective applications of laws and statutes; and- Apply communication techniques in various situations.

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

Day One: Tuesday, May 2 (continued)

56th county AudItors InstItute

OPTIONAL SESSIONS


2:00 - 2:50 p.m. OS - II AEthics & Values for Texas CPAs & Accounting Professionals (cont.)Carolyn Conn

OS - II BLegal Responsibilities of AuditorsDeborah Stevens (Wichita County)

Show me the facts! County auditors are faced with a myriad of decisions every day. We will explore how to use and differentiate between statutory law, case law, AG opinions and local culture and customs.

At the conclusion of this session, participants should be able to…- Describe the statutory requirements and provide examples;- Identify resources for understanding, interpreting and implementing structures (TAC, TACA handbook, TACA website, AG opinions); and- Recognize the county auditor’s authority to establish and implement policies and procedures.

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

3:10 - 4:00 p.m. OS - III AEthics & Values for Texas CPAs & Accounting Professionals (cont.)Carolyn Conn

OS - III BGASB UpdateMichael Granof (The University of Texas at Austin)

In this session a member of the Governmental Accounting Standards Board will provide an overview of key recently issued pronouncements as well as projects that are currently in progress. He will direct special attention to GASB Statement No. 77, Tax Abatement Disclosures.

At the conclusion of this session, participants should be able to…- Describe GASB Statement No. 77 Tax Abatement Disclosures;- Identify other recent pronouncements of the GASB that have been issued, or are under consideration, that may affect their organizations; and -Explain the implications of these pronouncements for the financial reports of their organizations.

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

56th county AudItors InstItute

Day One: Tuesday, May 2 (continued)

OPTIONAL SESSIONS


4:10 - 5:00 p.m. OS - IV AEthics & Values for Texas CPAs & Accounting Professionals (cont.)Carolyn Conn

OS - IV BAuditor’s Monthly Report: It’s Month End Again! Time for Your Monthly Report!Kris Klein (Guadalupe County)

Why is doing the Auditor’s Monthly Report so confusing? Well to start with, when you go to the index of the Texas Local Government Code, and look under “County Auditor” and “reports” the statutory references only address reports given to the county auditor, not reports that the county auditor has to do. Where are those statutes and what do other county auditors submit? What’s required and what makes a report ‘good’? ·Who – who are the readers?·What - what do you ‘need’ to include?·When – when to do the report?·Where – where to send the report?·Why – the age old question, is this really worth your time?

At the conclusion of this session, participants should be able to…- Meet statutory requirements;- Present a report that the court and public can understand; and- Identify resources (sample auditor’s reports).

5:00 p.m. ADJOURN

5:30 p.m. Welcome ReceptionSponsored by the LBJ School of Public Affairs and Pattillo, Brown & Hill, L.L.P.

Dovers & Magnolia

Day Two: Wednesday, May 3

7:30 a.m. BREAKFAST WITH THE EXHIBITORSHot breakfast provided by the LBJ School of Public Affairs

Pre-Function Area

Presiding: Phyllis Martin (President, Texas Association of County Auditors)8:30 - 8:50 a.m. WELCOME REMARKS

Phyllis Martin, TACA PresidentPhoenix Ballroom

8:50 - 9:40 a.m. Workplace Motivation: How to Motivate and Retain Top Talent in the Public SectorAmy Dunham (Office of the Montgomery County Attorney)

In this session we will explore keys to attracting top talent, maintaining employee morale, establishing career paths and goals for good employees. Tools to overcome the challenges of public sector employee management will be discussed.

At the conclusion of this session, participants should be able to...- Attract, grow and retain talented employees;- Identify what motivates an employee (other than monetary incentives); and- Establish career goals with employees.

9:40 - 10:30 a.m. Tax Office Audits: Leveraging Technology in the Tax AuditPorter Broyles (Harris County Auditor’s Office)

Starting in 2014, the Harris County Auditor’s Office developed an automated process to review 100% of the tax receipts for certain attributes and calculations. In 2016, this automated process won a National Association of Counties (NACo) Achievement Award. During this presentation, Porter Broyles will provide ideas and insights on how other audit groups could leverage technology to make the tax audit process more efficient.

At the conclusion of this session, participants should be able to...- Formulate an audit plan tailored to tax office collectors for property tax and motor vehicle collections;- Utilize basic data analytics to aid in performing the tax audit; and- Identify opportunities and challenges in using data analytics in the tax audit.

10:30 - 10:50 a.m. BREAK10:50 - 11:45 a.m. Tax Office Audits: Nuts and Bolts

Wayne Beyer (Beyer & Co.)

This session will provide an easy audit plan to enable the county auditor’s staff to audit the ad valorem taxes, the motor vehicle fees, and the VIT collections. It will concentrate on the reconciling of the collections and remittances of the taxes and fees to both the bank account(s) and any and all reports.

At the conclusion of this session, participants should be able to...- Formulate an audit plan tailored to tax office collectors for property tax and motor vehicle collection;- Verify that collection records reconcile with remittance to the treasurer, other taxing jurisdictions and the state; and- Demonstrate that periodic reporting reconciles to collection records.

Day Two: Wednesday, May 3 (continued)

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

Phoenix South Phoenix Central Phoenix North

1:00 - 1:50 p.m. I AInvestment Vehicles and ManagementFernando Pulido (MBS Securities)

This presentation focuses on a variety of topics related to the fixed-income securities industry and the investment vehicles commonly utilized by Texas counties and authorized under the Texas Public Funds Investment Act. The presentation will facilitate a dialog about the major economic parameters affecting interest rates and the strategic investment products available to maximize yield relative to cash flow needs. In addition, the presentation will highlight key investment portfolio concepts and tools to help improve the management of county government investments.

At the conclusion of this session, participants should be able to...- Identify key economic parameters affecting interest rates;- Identify opportunities to maximize investment yield relative to cash flow needs;- Recognize the appropriate investment instruments for county government;- Determine investment portfolio tools to facilitate the management of cash flow needs; and - Comply with the requirements of the Public Funds Investment Act.

I BPurchasing BiddingMary Quinones (Bexar County)

In this session, we will discuss the purchasing role for the County.

At the conclusion of this session, participants should be able to...- Cite the statutory requirements on what must be competitively bid;- Explain the importance of the purchasing department and their role for the county; and - Summarize the county auditor’s role in the purchasing process.

I CNew SupercircularLupe Garcia (Whitley Penn); Celina Miller (Whitley Penn)

The Uniform Guidance has taken many entities by storm, primarily the procurement section (2 CFR 200.318). It is no wonder the federal government gave entities a grace period. From micro-purchases to sole source vendors and cost price analyses, we’ll dive into the many complexities of this new guidance that is here to stay.

At the conclusion of this session, participants should be able to...- Interpret the new requirements for federal grants;- Explain the impact on the County’s federal grants; and- Research the correct information to stay in compliance.

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


CONCURRENT SESSIONS


2:00 - 2:50 p.m. II AWhat Controls Should You Have for ProCards?Gilbert Jalomo (Fort Bend County)

In this session participants will learn the pros and cons of a procurement card program. While an effective tool if used properly, a procurement card in the wrong hands can cause havoc for a county.

At the conclusion of this session, participants should be able to…- Define what a procurement card is;- Describe why procurement cards were developed; and- List best practices when using procurement cards.

II BBusiness Writing for AuditorsJen Cooper (The University of Texas at Austin)

You’ve taken the time to conduct a thorough audit and now it’s time to write up your report as clearly and effectively as possible. Did you know that the quality of writing in that report can either increase or decrease the productivity and effectiveness of your staff and the staff of the agency that you have audited? Clear and concise writing saves everyone time – it requires little revision from senior staff and the reader understands what to do once they’ve read it. Come learn more about barriers to effective communication and how to revise them. You’ll learn general principles of effective writing and apply those principles to a sample audit letter.

At the conclusion of this session, participants should be able to…- Describe the top barriers to effective business and technical communication; and- Utilize tools to address those barriers in audit letters and other business communications.

II CNew Supercircular REPEATLupe Garcia (Whitley Penn); Celina Miller (Whitley Penn)

The Uniform Guidance has taken many entities by storm primarily the procurement section (2 CFR 200.318). It is no wonder the federal government gave entities a grace period. From micro-purchases to sole source vendors and cost prices analyses, we’ll dive into the many complexities of this new guidance that is here to stay.

At the conclusion of this session, participants should be able to...- Interpret the new requirements for federal grants;- Explain the impact on the County’s federal grants; and- Research the correct information to stay in compliance.



CONCURRENT SESSIONS


3:10 - 4:00 p.m. III AWhat Controls Should You Have for ProCards? REPEATGilbert Jalomo (Fort Bend County)

In this session participants will learn the pros and cons of a procurement card program. While an effective tool if used properly, a procurement card in the wrong hands can cause havoc for a county.

At the conclusion of this session, participants should be able to…- Define what a procurement card is;- Describe why procurement cards were developed; and- List best practices when using procurement cards.

III BGrant ManagementJudy Langford (Langford Community Management Services, Inc.)

This session will discuss how to successfully complete a grant-funded project and how to survive the audit.

At the conclusion of this session, participants should be able to…- Identify the most effective means of recording grant activity (perform in-house or hire a consultant);- Prepare files that comprehensively record information subject to a grant audit; and- Satisfactorily survive a grant audit.

III CPublic Information RequestsDonnis Baggett (Texas Press)

This presentation will cover public information requests and general suggestions for building a constructive relationship with your local newspaper.

At the conclusion of this session, participants should be able to…- Establish a relationship with the newspaper to get public notices properly presented;- Describe the needs and timing of the newspaper; and- Properly respond to requests for news items and/or open records requests.

4:00 - 4:10 p.m. TRANSITION BREAK4:10 - 5:00 p.m. IV A

Purchasing Policy: What Should It Include?Gilbert Jalomo (Fort Bend County)

In this session participants will learn how a strong well-managed purchasing policy helps everyone in a county comply with state procurement laws. The purchasing policy is a purchasing agent’s bible.

At the conclusion of this session, participants should be able to…- Describe statutory requirements/bidding requirements;- Differentiate between requisitions and POs; and- Define the responsibilities of the purchasing agent.

IV BInventory Control Best Practices & County Auditor Examination of the Annual InventoryMary Quinones (Bexar County); Susan Yeatts (Bexar County)

This session will discuss purchasing best practices for an inventory control program. It will also cover the statutory responsibility of the county auditor per Texas LGC 262.011 (i) (j) and suggestions for developing an audit program.

At the conclusion of this session, participants should be able to…- Explain best practices for an inventory control program;- Describe the county auditor’s role in examining the annual inventory; and- State ideas for developing an audit program for the annual inventory examination.

IV CTJJD: Grant Me PatienceTonya Gonzalez (Texas Juvenile Justice Department)

This session will address the county grants provided to juvenile probation departments, their reporting requirements, category decriptions and using Grant Manager.

At the conclusion of this session, participants should be able to…- List the reporting requirements;- Recognize when amendments are needed; and- State technical details of quarterly and annual reports.

5:00 p.m. ADJOURN

Day Three: Thursday, May 4


Pre-Function Area

Presiding: Tom Dupnick (2017 County Auditors Institute Chair)8:30 - 9:20 a.m. Legislative Update Phoenix Ballroom

Jeff May (Collin County); Chuck Rice (Chuck Rice Group); Paul Sugg (Texas Association of Counties)

This session will address the up-to-the-minute, hot-off-the-presses legislative developments which promise to impact the work of Texas county auditors and county government operations.

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.

9:20 - 10:10 a.m. FEMA (The Ideal)Beth Strope (Texas Department of Public Safety)

As emergency managers in the state of Texas, we tend to concentrate on mitigating, preparing and responding to emergencies from an operational perspective. Seldom do we do the same for the fiscal side of emergency management, with areas such as recovery often being an afterthought. With today’s economy, fiscal responsibility needs to be considered at the beginning of the emergency, not at the end. Finance is part of all four areas of emergency management (mitigation, planning, response and recovery) and we should be concerned with much more than just how to respond to an emergency.

At the conclusion of this session, participants should be able to…- Track costs associated with a disaster;- Locate county, local, state and federal procurement regulations concerning disasters; - Identify OIG audit tips for disasters, OIG/FEMA audit findings and deobligation factors;- Create proper documentation;- Account for the separation of expenses relating to disasters; and- Describe the importance of pre-positioned contracts (i.e. Debris).

10:10 - 10:30 a.m. BREAK10:30 - 11:20 a.m. Fraud Management and Public Corruption (Criminal Investigations)

Brad Weatherford (Texas Rangers Public Integrity Unit)

This session will discuss the history and legislative mandate of the Public Integrity Unit, identifying red flags that indicate fraud may exist, recommended steps to take when fraud is detected, and what to expect with a criminal investigation involving a public servant or government contractor. Ranger Weatherford will discuss a prior investigation (case study) as an example of fraud indicators and lessons learned.

At the conclusion of this session, participants should be able to…- Recognize the history and legislative mandate of the Public Integrity Unit;- Identify red flags that indicate fraud may exist; and- Describe recommended steps to take when fraud is detected (notify law enforcement, etc.) and what to expect with a criminal fraud investigation involving a public official or county contractor.

Day Three: Thursday, May 4 (continued)

11:20 a.m. - 12:10 p.m. FEMA (The Real Deal) Phoenix Ballroom

Melissa Mosley (Houston County); Randall Rice (Galveston County); Jackie Skinner (Tyler County); Lisa Smith (Bastrop County)

Applying the principles of Sun-Tzu to the Battle of Cost Recovery: Every battle is won before it is fought. The battle is not with FEMA, federal agencies, or the state of Texas; it is with the process. If you don’t know the process and don’t know your capabilities to meet the demands of the process, you and your county will lose the economic battle. You better know the difference between the perception of disasters and the reality of disasters. If you don’t, you will spend close to 100% of your time and effort chasing less than 20% of the money, and may end up with as little as 10% of the total public assistance (PA) pot of gold.

And be careful – what you learn today has already changed or could change. The rules and regulations are constantly changing and they are not the same in different FEMA regions or in every disaster.

At the conclusion of this session, participants should be able to…- Identify pre-disaster requirements;- Recognize best practice processes that will impact disaster cost-recovery; and- Apply accounting and auditing methods of disaster recovery.

12:10 - 1:30 p.m. LUNCH ON YOUR OWN1:30 - 3:10 p.m. Common Sense Presentation

David Austin (Ector County); Edward Dion (El Paso County); Wallace Hardgrove (El Paso County); Holly Lytle (El Paso County); Deborah Stevens (Wichita County); James Wells (Denton 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 session, the “auditor” and his “assistants” 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.


Day Three, Thursday, May 4 (continued)

3:40 - 4:30 p.m. County Population Size Round Table Sessions

This session will bring together individuals from similarly sized counties to discuss issues and challenges that are common amongst specific population densities. The signage in the pre-function area will help you 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)Moderator: Lajuana Kasprzyk (Karnes County)

Phoenix South

Medium (25,000 - 100,000 population)Moderators: Shelly Atteberry (Cooke County); Janet Martin (Erath County)

Phoenix Central

Medium-Large (100,001 - 250,000 population)Moderator: Kirk Kirkpatrick (Johnson County)

Phoenix North

Large (>250,000 population)Moderator: Julie Kiley (Williamson County)

Austin

4:30 p.m. ADJOURN5:30 p.m. Dinner Buffet

Sponsored by Indigent Healthcare Solutions and McCreary, Veselka, Bragg & Allen, P.C., and the Texas Association of County Auditors

Pappasito’s Cantina

Day Three, Thursday, May 4 (continued) Day Four: Friday, May 5


Pre-Function Area/Phoenix North

Presiding: Susan Yeatts (President-Elect, Texas Association of County Auditors)8:30 - 10:10 a.m. ETR, Revenue Certification, Revenue Forecasting and

BudgetingPhoenix Ballroom Central & South

Debbie Wheeler (Perdue Brandon Fielder Collins & Mott, LLP)

Every July, the tax assessor-collector needs accurate county debt information for the upcoming budget year. This session will explain how this information is used and why changes to that information affect the County’s tax rate adoption process. What is that rollback tax rate, and why is it important? This session also reviews how the revenue forecast, based on the adopted tax rate, may decrease or increase during the budget year.

At the conclusion of this session, participants should be able to…- Provide debt information to the tax assessor-collector necessary for the rollback tax rate;- Explain how the tax assessor-collector uses information to arrive at the rollback tax rate; and- Relate the revenue forecast based on the adopted rates and reasons why revenue may decrease/increase.

10:10 - 10:30 a.m. BREAK10:30 - 11:20 a.m. 5 Keys to Feel Better, Lose Weight and Have More Energy

Quincy Quinlan (Texas Association of Counties)

Learn some sustainable, fun rules to help you look and feel better. Rediscover the link between health and performance in all areas of your life.

At the conclusion of this session, participants should be able to…- Identify lifestyle keys to improve energy, lose weight and feel better;- List strategies to improve quality and length of sleep; and- Explain how the body manages energy, and be able to leverage that to lose or maintain a healthy weight.

11:20 - 11:30 a.m. CLOSING REMARKS - Susan Yeatts, TACA President-Elect11:30 a.m. ADJOURN THE 59TH COUNTY AUDITORS INSTITUTE

WE WANT YOU!to join the 2018 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 the 60th County Auditors Institute here:

tinyurl.com/CAIPlanning

David R. Austin David Austin is the County Auditor for Ector County. He was originally employed by Ector County as an Internal Auditor in February 1993 and has served as County Auditor since October 1993. He holds a BBA in Accounting from The University of Texas of the Permian Basin. He has served on the Board of Directors of the Texas Association of County Auditors from 1996 to 2003, serving as President of the Association in 2002-2003. He is a native of Odessa and is married with two children. Prior to employment with Ector County, he served twenty years with various governmental and banking entities.

Donnis BaggettDonnis Baggett is executive vice president of the Texas Press Association. He leads the association’s governmental affairs program, focusing on protecting open records, open meetings and public notice at all levels of government.

Baggett is a native of Livingston, Texas, and is a graduate of Stephen F. Austin State University in Nacogdoches. Before joining the Texas Press Association in 2012, he worked for newspapers in Livingston, Longview, Dallas, Bryan-College Station and Waco, serving in positions ranging from reporter to editor to publisher.

As an avocation, Baggett and his wife, Beverly, raise bison and horses on the Lucky B Ranch just outside Bryan, Texas. Baggett is president of the Texas Bison Association and secretary of the Washington on the Brazos State Park Association. He is a past president of the Texas Daily Newspaper Association and the Dallas Press Club and has served on the board of the Freedom of Information Foundation of Texas. He is the 2014 recipient of the foundation’s James Madison Award for his First Amendment work during the course of his 40-year career.

Wayne BeyerWayne Beyer received a BS from the University of Wisconsin – Stevens Point, an MS from the University of Wisconsin – Madison, and a JD from the University of Arkansas – Little Rock. He has been in public practice since 1977, the same year that he joined Harris, Havins & Co., Certified Public Accountants, in Pleasanton, Texas. He received his Certified Public Accountant license in 1978 and his attorney license in 1986. Beyer became a partner in the firm in 1986 and operates the same company as sole owner today. He has been involved in governmental audits since 1985, specializing in county and city independent audits. Beyer has been a member of the American Society of Certified Public Accountants since 1983.

Porter BroylesPorter Broyles, CIA, CISA, is a Senior Audit Analyst and has been with Harris County for more than eight years. He has earned undergraduate degrees in History and Religion, completed the course work for a Master of Religion in History, and earned an MBA in Accounting and Finance from Regis University in Denver, CO. He is well known in the ACL (fornerly known as Audit Command Language) user community and has spoken at two of ACL’s Annual User Conferences. Additionally he has spoken on the use of data analytics to the Tulsa ISACA, a Texas Society of CPA’s Health Conference, Houston IIA, and Houston ISACA. He is an Eagle Scout and

currently serves as Cub Master for two of sons’ Boy Scout Pack in Spring, Texas.

Carolyn Conn, CPA, CFECarolyn Conn has worked in multiple administrative positions in public universities in the State of Texas. She has also taught accounting at the graduate and undergraduate levels, including courses in Ethics, Fraud Examination, Principles of Accounting, Accounting Theory, and Cost Accounting. Dr. Conn has written, presented, and published numerous teaching cases, which focus on ethical dilemmas and occupational fraud.

Jen CooperJen Cooper is a writing teacher and editorial coach with more than 17 years experience in higher ed and policy work. A Dallas native, Jen was a full-time lecturer in the English department at the University of Texas at Arlington before moving to Austin. She cultivated a specific interest in business and policy writing starting in 2010, when she worked as a Policy Consultant/Analyst for the Texas Association of School Boards (TASB). At TASB, she counseled school board members and administrators regarding all aspects of district operations, drafted local district policies and management documents, and wrote publications on policy and management topics. Now Director of the Writing Lab at the LBJ School of Public Affairs, she works with students on policy communications and

business writing challenges.

sPeAker BIos

Edward A. DionEdward A. Dion is the El Paso County Auditor and was appointed September 1, 1997. He served as First Assistant County Auditor for 10 years and began his public service with the County in October 1983. Mr. Dion holds a B.B.A. with a major in Accounting from U.T. El Paso. As the El Paso County Auditor, Mr. Dion serves the Chief Financial Officer and handles functions of Investment Officer and Cash Management, Treasury, Payroll, Accounts Payable, Internal Audit, Grants, Fiscal Services and is the Fiscal Officer for the El Paso County Community Supervision and Corrections Department.

Mr. Dion is a CPA and is a Past President of the Texas Association of County Auditors (TACA) and serves on the TACA Law Study Committee. Additionally, Mr. Dion serves as Vice Chair on the Texas Association of Counties Investment Academy Committee.

Mr. Dion is also a member of the Government Finance Officer Association and his office has received numerous awards for both its Budget and CAFR Presentation Documents.

Rick DollahanRick Dollahan retired from the U. S. Air Force in 1998 after serving almost 27 years. At his retirement, was serving as the Senior Enlisted Advisor to the Commander, 27th Fighter Wing. In his 3 ½ years serving in this position he was responsible for the welfare, readiness, morale, development, and care concerning over 4,000 enlisted personnel. He holds three Associate Degrees from various schools and a Bachelor of Business Administration Degree, Accounting major, from Texas Tech University. Mr. Dollahan was appointed as the Gaines County Auditor in 2003 and was dually appointed as the Dawson County Auditor in 2004. He served on the TACA Board of Directors as a member, and in various officer positions beginning in 2003, culminating in his service as President in the 2008

– 2009 Board year. Mr. Dollahan received the “2011 Jerry Ware Leadership Award” from his association for his contributions to County Auditor issues statewide. He remains involved with TACA issues and is currently a member of the Law Study Committee. He also serves on the Board of the TAC Health and Employee Benefit Pool and is a 2007 graduate of the TAC Leadership Foundation Leadership Class.

Amy DunhamAmy Dunham is the Chief of Government Affairs in the Montgomery County Attorney’s Office. As such, she oversees several legal areas, including employment law, advising commissioners court, elected officials, and department heads with respect to civil matters, contracts and procurement, and open records.

Ms. Dunham has extensive experience in a variety of employment litigation matters, as well as client counseling. She has represented clients in federal and state courts and before administrative agencies such as the Equal Employment Opportunity Commission, the Texas Workforce Commission, the Department of Labor, and the Occupational Safety and Health Administration.

Prior to joining Montgomery County in 2013, Ms. Dunham was a shareholder at a mid-sized firm in Houston. Her practice focused on corporate, employment, and real estate matters. She also gained valuable litigation experience as an associate at a firm in St. Louis, Missouri prior to relocating to Houston.

Ms. Dunham received her Bachelor of Business Administration in Accounting, magna cum laude, and her Master of Science in Accounting, summa cum laude, from Texas Tech University. She received her law degree from Baylor University in 2003.

Lupe GarciaLupe Garcia is a Certified Public Accountant in the State of Texas with ten years of public accounting experience serving various governmental entities and not-for-profit organizations. Lupe has extensive experience in financial statement audits and single audits of counties, cities, colleges/universities, school districts, council of governments and other special-purpose governments. Whitley Penn provides a full range of professional services including: financial statement attestation and related services (including audits, reviews and compilations), internal control advisement, forensic investigation, IT audit / consulting services, mergers and acquisition planning

and support, tax planning, consulting and compliance, financial services, investment management, litigation support, and business valuation services.

Tonya GonzalezTonya is a Budget Analyst and County Grants Administrator at the Texas Juvenile Justice Department. She has been employed with the Texas Juvenile Justice Department (legacy TJPC) since April 2006. Tonya began in the Title IV-E Foster Care Reimbursement Program before moving into the state-funded county grants. Tonya reviews and processes the county grant budgets, contracts, adjustments, amendments, and expenditures.

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.

Wallace HardgroveMr. Hardgrove is currently the Executive Director of the Office of Budget and Fiscal Policy and is the appointed Budget Officer for the County of El Paso. Mr. Hardgrove had previously served as an assistant county auditor. He began his career in 1989 as an internal auditor. Over the past 28 years he has held various managerial positions within the office which include oversight of the divisions of Treasury, Internal Audit, Budget, Grants, Accounts Payables, Cash Management and Investments. His last position within the Auditor Office was as First Assistant.

Mr. Hardgrove graduated from University of Texas El Paso in 1988, with a Bachelors of Business Administration with a major in Accounting. Mr. Hardgrove has given presentations to the Texas Association of County Auditors, the Association of Government Accountants as well as being a guest lecturer at the University of Texas, Texas District and County Attorneys Association and the Texas Secretary of States’ Office. Mr. Hardgrove also served as a board member of the Texas Association of County Auditors.

Gilbert JalomoGilbert has been the Purchasing Agent for Fort Bend County, Texas since 1992 and has been with the County since 1985 where he started as the Assistant Purchasing Agent in the newly formed department. Prior to joining the County, Gilbert served his Country in the United States Marine Corps specializing in communications. Gilbert received his professional purchasing certification, CPPB in 1992 and is past President of the Texas County Purchasing Association and the Southeast Texas Association of Public Purchasing.

Kristen KleinKris has been employed as the County Auditor of Guadalupe County since 1994. Prior to joining the County, Kris worked in city government and in private industry. Her undergraduate degree is from The University of Texas at Austin, where she majored in Finance. She is a Certified Public Accountant.

Judy LangfordJudy Langford was raised on Texas local government from birth. After graduating from The University of Texas with a Bachelor’s in Nursing, she worked for a few years in several nursing arenas including ICU and Psychiatric Care. However, in 1991 the appeal of working with local governments brought her to writing and administering grants for cities and counties.

Founded on public service, Langford Community Management Services, Inc. (LCMS), a HUB Certified WBE, was incorporated in 1997 and currently works with approximately 80+ cities and counties throughout the State. The LCMS Team has written and prepared numerous grant applications. With funding, the administration of these projects have successfully resulted in many millions of dollars of funding for infrastructure projects, capital improvements, disaster recovery, parks and trails, housing, transportation enhancements, hazard mitigation projects, downtown revitalization, economic development, and planning and capacity building for our communities.

Holly LytleHolly C. Lytle is an Assistant County Attorney in the El Paso County Attorney’s Office Sheriff ’s Legal Unit. Currently, she is the division chief in charge of all legal matters for the Sheriff. She also supervises the legal services provided by the El Paso County Attorney’s Office to Emergence Health Network (the El Paso Mental Health Authority). Ms. Lytle has been an attorney in the County Attorney’s Office since 2001. She began her legal career in 1990 as an officer and attorney in the Army Judge Advocate General Corp. In 1996, after serving six years as a JAG officer, Ms. Lytle accepted a position as an Assistant District Attorney in the 34th Judicial District

Attorney’s Office in El Paso County. She served in that capacity for five years prior to beginning her employment with the County Attorney’s Office.

In 1986, she graduated summa cum laude from St. Mary’s University in San Antonio, Texas with a BA in Political Science. In 1989, she graduated second in her law school class and was awarded a JD degree from Texas Tech University in Lubbock, Texas.

Jeff MayJeff was first appointed as Collin County Auditor in September of 2009. Before this Jeff had 14 years of experience with the County in the Auditor’s office and the budget office. Before working for Collin County, Jeff worked as an Examiner for the State of Texas Consumer Credit Commissioner’s Office where he spent most of his time auditing finance companies and pawn shops. Jeff has a bachelor of business administration from Texas Tech University. Jeff is a Certified Government Finance Office and a Certified County Investment Officer. Jeff is currently serving on the TACA board as Vice President in the Law Study Chair.

Celina MillerCelina Cereceres Miller is Certified Public Accountant and has 16 years of experience working with governmental entities across the State of Texas. Celina is the public sector leader for Whitley Penn, LLP. She works with entities that receive over $250 million in federal funding from various federal agencies. She is a member of the Texas Education Agency/TASBO Advisory Committee, TASBO Accounting Committee, and the Bay Area Houston Economic Partnership Education and Workforce Committee. She is the firm’s designated audit quality partner and has earned the AICPA’s Single Audit Advanced Certificate. Celina has a passion for education

and she has served as an adjunct professor at the University level and is continuously involved with Communities in Schools to help at-risk children.

Melissa MosleyFor almost 20 years, Melissa has served in the position of County Auditor with Madison County (1998-2008) and Houston County (2008-Present.) She is a graduate of Sam Houston State University with a Bachelor’s degree in Business Administration. She has also completed the Certified Public Manager Program through Stephen F. Austin State University and William P. Hobby Center for Public Service and the Leadership Program through the Texas Association of Counties. She has been a member of the Texas Association of County Auditors (TACA) Board since 2014 and is currently Secretary, Membership Chair and Listserv Moderator.

Fernando PulidoFernando Pulido is a senior vice president of Multi-Bank Securities, Inc., an independent, fixed-income securities broker-dealer. His professional career has been focused on building long-term relationships with clients and meeting their investment needs by providing them with expert knowledge and service through a consultative approach. Since 2011, he has served as a guest speaker and instructor for executives of financial institutions and treasurers of county governments at numerous national and regional seminars on fixed-income securities. He is fluent in both English and Spanish.

Fernando graduated in 1989 with a Bachelor of Business Administration in Accounting from the University of Wisconsin-Eau Claire. In 2002, he graduated from Florida Atlantic University with a Master of Business Administration and a Graduate Certificate in International Business. He holds several securities licenses with the Financial Industry Regulatory Authority (FINRA), including a General Securities Principal (Series 24), a Registered Options Principal (Series 4), a Municipal Securities Principal (Series 53), a General Securities Representative (Series 7) and a Uniform Securities Agent Law (Series 63).

Quincy QuinlanQuincy Quinlan was appointed Director of the Health and Benefits Services Department of the Texas Association of Counties in June, 2013. He joined TAC in March, 1999 and served as an Associate General Counsel until 2013. He practiced law with the law firms Jones Day Reavis & Pogue, Rubinstein & Perry, the Law Office of Hubert Bell, Jr. and the Office of the Texas Attorney General prior to joining the TAC staff.

Mary QuinonesMary Quinones has been in Purchasing for 37 years, starting with the United States Air Force and retiring, then going to Texas MHMR, moving to Travis County, then Bexar County, then starting the Purchasing Division at the City of New Braunfels and back to Bexar County as the Purchasing Agent.

She is the current Past President of the Texas Public Purchasing Association and the San Antonio Public Purchasing Association. Doing what she loves: spending money, following rules and having fun.

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 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. Galveston County suffered $22.2 billion in damage from Hurricane Ike; project worksheets for work and

repairs numbered almost 1,000.

Jackie SkinnerJackie Skinner has served as the County Auditor for the past seven years. She has served the Tyler County area as a public servant spanning over 25 years. Jackie has also served as Assistant County Treasurer, County Treasurer, Assistant County Auditor, Probate Clerk for County Court, and on the Child Welfare Board.

She is currently pursuing public accounting in the Brigham Young University-Online degree program. Continuing education has always been an important aspect of Jackie’s career as a public servant. Jackie has served in various government organizations. One of the

highlights in her government service occurred while serving on the Child Welfare Board. Here she found many opportunities to make a difference in the lives of abused and neglected children. This has inspired her to continue her service in county government and in her community.

Jackie and her husband have two sons and just had their first grandson a few months ago. Jackie’s husband Wade Skinner recently retired as County Constable PCT 3, after serving for 24 years. They currently reside in Colmesneil, Texas.

Lisa SmithLisa Smith has served Bastrop County since 1993. In 1998, she joined the Bastrop County Auditor’s Office as the First Assistant and in 2003 she was appointed County Auditor. She is a member of the County Investment Academy and a member of GFOA. Over the past years she has worked in the public as well as private sectors. She is a graduate from Concordia University at Austin with a degree in Business.

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. Married, two kids, hoping for grandkids.

Beth StropeBeth has spent over 20 years working as a finance professional in both the governmental and public sector. She started her career in the oil and gas industry as a revenue accountant, eventually leaving the industry and transitioning to a private company as a full cycle accountant. Prior to joining the Texas Division of Emergency Management, Beth worked for a municipality where she was responsible for federal, state and local grant financial administration as well as financial recording, cash monitoring and controls, and vendor set up and compliance. Currently, Beth is one of a team of eight state-wide Regional Disaster Finance Coordinators whose primary goal

is to work with various jurisdictions in tracking, documenting, developing and exercising procedures and policies related to disaster expenditures.

Beth graduated with a Bachelor of Science in Accounting from St. Vincent College and is licensed as a Certified Public Accountant in the state of Texas.

Paul SuggPaul Sugg serves as the Director of the Legislative Department at Texas Association of Counties (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.

Brad WeatherfordBrad Weatherford has over 22 years law enforcement and corporate security experience, currently a Texas Ranger with the Texas Department of Public Safety, assigned to the Public Integrity Unit-Austin. Brad has been involved in a variety of employee and criminal investigations, previously serving as a member of the United States Secret Service Financial Crimes Task Force and the Federal Bureau of Investigations White Collar and Public Corruption Task Force. Prior to working fraud and financial crime investigations, Brad was responsible for coordinating and managing security operations that involved Fortune 500 business executives and statewide elected

officials. Brad is a graduate of Sam Houston State University and holds a Master Peace Officer’s Certification with the Texas Commission on Law Enforcement.

James WellsMr. Wells is the County Auditor for Denton County. He has been employed in the County Auditor’s Office since 1981, and he has been the County Auditor since 1985. Previously, he taught for seven years before working at Denton County. Mr. Wells is a past president of the Texas Association of County Auditors, and he has served on the TAC Board of Directors. He has been a member of the Special Review Committee for the GFOA Certificate of Achievement for Excellence in Financial Reporting for 20 years and has received the Certificate for 24 years. He earned his Master’s Degrees in Accounting and Education from the University of North Texas.

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.

Susan YeattsSusan Yeatts has been with the Bexar County Auditor’s Office since April 2001. She started as Manager of Internal Audit and then became the Accounting Manager. Susan was appointed the Bexar County Auditor in May 2010.

Before joining the Auditor’s Office, Susan worked in public accounting starting off doing tax work and then moving into audit, concentrating on governmental and construction audits.

notesnotes

• Indigent Healthcare Solutions• Pattillo, Brown & Hill L.L.P.

• Computer Transition Services, Inc.• CP Choice Partners Harris County Dept. of Education• Enterprise Fleet Management• Justice Solutions• RPC CPAs + Consultants, LLP• Texas Association of Counties (TAC)• TexPool/Federated Investors, Inc.

• BizProtec, LLC• Financial Northeastern Companies• Government Capital Corporation• Kofile Technologies, Inc.• Mo’mix Solutions• PARS• Perdue Brandon Fielder Collins & Mott, LLP• Records Consultants, Inc.• STW Inc.• SunGard Public Sector• TCDRS• Texas CLASS• Tyler Technologies, Inc.

• McCreary, Veselka, Bragg & Allen, P.C.

• NET Data

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