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  • ASSOCIATION OF PUBLIC PENSION FUND AUDITORS PROFESSIONAL DEVELOPMENT CONFERENCE Cleveland, Ohio May 3 – 5, 2004 Earn up to 17.5 CPE Credits Register Now See Details Inside The Renaissance Hotel 24 Public Square Cleveland, Ohio 44113 (216) 696-5600 or 1(800) Hotels-1
  • Continental Breakfast 7:30 – 8:30 am Ethics Presentation 3:00 – 4:45 pm Introduction & 8:30 – 8:45 am About Your Sponsor Logistics Picnic at Baseball Game 6:00 pm Welcome and Opening 8:45 – 9:45 am Cleveland Indians vs. Comments Boston Red Sox The APPFA William Estabrook, Executive Director, Professional Ohio Police and Fire Pension Fund, and Development Conference is Damon Asbury, Executive Director, WEDNESDAY – MAY 5 State Teachers Retirement System of Continental Breakfast 7:30 – 8:30 am designed to further enhance Ohio participants’ auditing skills and provide a Audit Committee- Panel 8:30 – 9:45 forum for the exchange of ideas and am concepts. At the conference, the Roll Call of the 9:45 – 10:30 am Discussion participants will attain an overview of the States topic areas. Attendees should have a basic knowledge of accounting and Break 9:45 – 10:00am Break 10:30 – 10:45 am auditing procedures, practices and theory. There is no experience Best Practices- CAFR 10:00 – 11:30am requirement and no advance preparation Roll Call of the 10:45 – 12:00 pm Reporting is needed. Participants attending this States (continued) seminar will receive an attendance Conference ends 11:35am certificate following the completion of Lunch 12:00 – 1:15 pm this program. Auditing and accounting professionals may qualify for 17.5 hours Risk Management for of Continuing Professional Education Pension Funds 1:15 – 3:15 Session Descriptions and (CPE) by attending this conference, which is designed to comply with the pm Presenters AICPA’s Statement on CPE Standards. APPFA is Break 3:15 – 3:30 pm Welcome and Opening registered with Electronic Signatures 3:30 – 5:00 pm Comments the National Association of State Boards of William Estabrook, Executive Accountancy Director of Ohio Police & Fire (NASBA), as a TUESDAY – MAY 4 Pension Fund, and Damon F. sponsor of Continental Breakfast 7:30 – 8:30 am Asbury, Executive Director of continuing professional education on the State Teachers Retirement National Registry of CPE Sponsors. State “Four Quadrant Thinking” System of Ohio boards of accountancy have final authority on the acceptance of individual in leading change: A change courses for CPE credit. Complaints management strategy William J. Estabrook is the Executive regarding registered sponsors may be and more 8:30 – 10:00 am Director of the Ohio Police and Fire addressed to the National Registry of Pension Fund (OP&F), where he is CPE Sponsors, 150 Fourth Avenue North, responsible for the strategic, financial Break 10:00 – 10:15 am Suite 700, Nashville, TN 37219-2417, and operational oversight of OP&F and (615) 880-4200, Web its staff of 180 employees in six Investment Performance– departments, as well as the financial site:www.nasba.org. Panel Discussion 10:15 – 12:00 viability for pension and health care pm benefits for more than 50,000 retirees, active members and survivors. He joined Agenda OP&F as Executive Director in May 2001 Lunch 12:00 – 1:15 pm and also served as OP&F’s Interim Executive Director for a 6-month period GRS Actuarial a 1:15 – 2:45 in 1997. pm SUNDAY – MAY 2 Presentation Mr. Estabrook has over 30 years of experience in the public sector, Reception 6:00 – 8:00 pm managing large cities and government Break 2:45 – 3:00 pm MONDAY – MAY 3 agencies across the country. Prior to joining OP&F, Estabrook served as the
  • City Manager of Miramar, Florida for City Schools from 1967-1991, where he that are working on similar projects and three years. His responsibilities there held several leadership positions, facing similar challenges. included overseeing 700 employees and including interim superintendent, an annual budget of $120 million. In associate superintendent of Management Moderator: Marci Sundbeck, addition, he was accountable for Services and assistant superintendent of Employees Retirement System of economic development duties, resulting schools – Business and Support Services. in 3,400 new job opportunities for the He is a former lecturer for the Texas city and $580 million in commercial Department of Educational Policy and development. The Miramar-Pembroke Leadership at The Ohio State University Risk Management for Pines Chamber of Commerce honored and past president of the Buckeye him with the prestigious Pinnacle Award Association of School Administrators Pension Funds in 2000. (BASA). Risk management should be an integral Mr. Estabrook’s diverse background He as earned numerous awards, part of the investment process yet it is combines an impressive blend of small including the Distinguished Service often considered separately or ignored town roots, an extensive education, and Award from BASA in 2001 and the altogether. At a time when states are big city work experience. After Excellence in Educational Leadership scaling back their budgets, pension graduating from high school in Award from the University Council for liabilities are growing, and market Huntingburg, Indiana, he serves as a Educational Administration 1998. He has conditions are volatile, implementing or hospital corpsman in the US Navy for earned the status of registered school improving an already established risk nearly four years. During his military business administrator and holds Ohio management process is essential. This service years, which included a 13-month certificates as a superintendent, presentation will include a discussion of combat tour in Vietnam, he was awarded educational specialist and school the risk management process, derivative the US Navy commendation with Combat psychologist. He has successfully instrument risk management and the “V” for Valor. completed the Money Management auditor’s role in evaluating and Fundamentals Program offered by the monitoring traders and outside Following his full time tour with the Wharton School, University of consultants. military, he returned to his home state to Pennsylvania, and participated in the attend Indiana State University where he Harvard Balanced Scorecard received his Bachelor of Science and Collaborative. Presenter: Dr. Susan M. Master of Public Administration degrees. Mangiero, BVA, LLC The following year he completed the Dr. Asbury received his doctorate from Indiana University Executive The Ohio State University in Psychology Dr. Mangiero has conducted business Management Program. – School, Educational, Developmental analysis, valuations, and deal evaluations and Exceptional Children. He also holds and structuring for over 15 years. A Mr. Estabrook has extensive experience bachelor’s and master’s degrees in school Chartered Financial Analyst, she earned in county and city management. This psychology and exceptional children from the designation of Accredited Valuation phase of his career spanned nearly 13 OSU. Dr. Asbury has completed post- Analyst from the National Association of years beginning as County Administrator graduate work in school administration Certified Valuation Analysts and is of Greenville County, South Carolina and and organizational development. certified by the Global Association of Risk ended with his most recent post as City Professionals as a Financial Risk Manager of Miramar, Florida. During Manager. She is a Candidate Member, that time he held positions as County American Society of Appraisers. She Administrator of Manatee County, Florida holds a Ph.D. in finance with a minor in and City Manager of Dayton, Ohio. math from the University of Connecticut, a MBA in Finance from New York Mr. Estabrook and his wife, Nancy, University, a MA in Economics from currently reside in Dublin, Ohio. They George Washington, a BA in Economics share two grown children and three from George Mason University and grandchildren. graduate work in computational finance at Carnegie Mellon University. Dr. Mangiero’s industry experience spans Damon F. Asbury began his career at the Roll Call of the States several areas, including asset-liability State Teachers Retirement State of Ohio management, capital markets, economic (STRS Ohio) in July 2000 when he was In this session, a representative from assessment, financial statement analysis, designated Deputy Executive Director – each participating organization will speak risk management, statistical modeling Administration. He officially took over to the group about current audit areas, and valuation. She worked with mid-size the position in January 2001. On Feb. ongoing projects and recent legislation and regional clients as a vice president at 18, 2004, he was named STRS Ohio’s affecting their pension fund. They will several global banks, project manager for executive director. discuss how they accomplished the a large consulting firm, treasury results and how they overcame hurdles. professional for a Fortune 50 Prior to coming to STRS Ohio, Asbury This session facilitates networking and is multinational corporation, finance served as the Superintendent of the consultant to policy making organizations extremely beneficial in locating peers Worthington City Schools from and board member for several non-profit 1991-2000. He was with the Columbus groups. Litigation support work includes
  • financial valuation, assessment of a technique for managing change and economic damages, rebuttal of Presenter: Kevin Savoy MBA, building greater capacity within the opponent’s testimony, statistical existing human capital of the CPA, CISA Audit Director – evaluation and creation of instructional organization. Information Systems Security materials for jury members or judges. Commonwealth of Virginia Presenter: Dr. Terry Boyd, Her book about pensions, endowments Franklin University and foundations is due out early 2004 Kevin Savoy is Audit Director, and adds her already long list of Information Systems Security team, for publications that includes articles for the Auditor of Public Accounts, Dr. Boyd is Program Chair for the Investment Lawyer, Valuation Strategies, Commonwealth of Virginia. He is Master’s in Human Services Management RISK Magazine, Financial Services Review responsible for a team of information and Human Resources Management and Bankers Magazine. She has written systems security auditors who perform undergraduate programs at Franklin chapters for the Litigation Services client-server, mainframe, University. He also has served as Handbook: The Role of the Financial telecommunication, and general control Director of Human Resources for US Expert, the Handbook of Interest Rate audits of Virginia state agencies and Health Corporation (currently known as Risk Management and Cases in universities. Ohio Health) where he was responsible International Finance. for human resources functions of more Prior to joining the APA seven years ago, than 15,000 employees. Dr. Boyd has She is a frequent public speaker for Kevin worked for RXNET Pharmacy held several positions with the city of groups that include the National Systems and QS1 Data systems over a Columbus under the mayoral leadership Association of Forensic Economics, ten-year period. In these positions he of Dana “Buck” Rinehart. In addition to Association for Financial Professionals, was responsible for all phases of his teaching duties, he also provides Financial Management Association, automating retail and hospital training and consulting on human Association of Individuals Investors, pharmacies. resources issues. Stamford Society of Investment Analysts and the New York Institute. He often speaks on current technology Dr. Boyd was recently elected to the audit issues such as UNIX, Virtual Private Columbus Public School Board, and also Dr. Mangiero is a member of the Networks, Routers and Firewalls, serves as President of the Trustee Board Institute of Business Appraisers, Computer Forensics, Mainframe Security, of the Columbus Metropolitan Library. Association for Investment Management and Internal Controls. He earned a Ph.D. and a Master of and Research, Financial Executives Science degree from the Ohio State International, National Association of Kevin has a B.S. Degree in Forest University, and a Bachelor of Science Certified Valuation Analysts, Association Management from Virginia Tech, a Post from Defiance College in Defiance, Ohio. for Financial Professionals, American Baccalaureate Certificate in Accounting Society of Appraisers, institute of Internal and an MBA from Virginia Commonwealth Auditors, American Bar Association and University. Investment Performance- Connecticut Bar Association. Panel Discussion “Four Quadrant Thinking” in Leading Change: A change This panel will provide different management strategy and perspectives and answer questions from the following points of view: more. - External auditor overview of critical Organizational change is a way of life. investment performance audit review Progressive organizations are challenged steps, and to ensure incentive to maintain performance while compensation agreement payments are experiencing the change process. Often, correct employees are consumed by denial, fear, anger, and other emotions including - Investment staff requirements for confusion. Such reactions can render ensuring accurate investment Electronic Signatures your staff incapacitated and their performance performance weakens. This is a time for The session will include: effective leadership; this is a time for - Internal Auditor may review several leadership to surface and manage the aspects of investment performance change process. reporting. These areas include 1. Overview of digital signatures segregation of duties, use of appropriate and public key infrastructures Understanding your staff’s preference for standards and benchmarks, (how they work, why use them, thinking will allow for not only a reperformance of specific calculations, under what circumstances) smoother transition from one completeness of performance 2. Current Implementation Issues performance expectation to another, but presentations, consistency of reports 3. Alternatives to Digital will allow for rebuilding more effective made through various channels, Signatures/PKI teams or staff. This session will explore compliance with laws requiring 4. Audit and Control Issues 5. Sample Audit Program the meaning of “whole brain thinking” as
  • performance reporting, and fees paid for Kevin began teaching early in his career biochemistry at the University of performance. when he tutored accounting, economics California at Davis for four years. and finances at undergraduate level. He Following this, Bob retooled into Panel Members: Rajan Chari, is currently an Adjunct Professor at the accounting and taught accountancy at Deloitte & Touche; G. Kevin Fisher College of Business at the Ohio California State University at Sacramento State University, where he oversees for eleven years. Bob taught classes in Spellman, Ohio STRS; Bob graduate and undergraduate students financial, intermediate and advanced Benson, CalPERS that manage a portfolio for OSU’s accounting; managerial and cost endowment fund. accounting; auditing; and CPA Exam Rajan Chari is a senior manager with review. Bob also coached the varsity Deloitte & Touche LLP and is based in The course, The Stock Market: Advances punters and place-kickers at Cal State the Midwest. He has served a wide Investment Analysis, combines traditional Sacramento. variety of investment management academic objectives with the practical clients, including investment advisors, demands of hand-on investment Bob’s other interests include coaching mutual funds, and private investment management (with a focus on and refereeing youth soccer, gardening, funds. Rajan has extensive experience institutional investor). The class is hiking in the mountains, photography with the AIMR-PPS, providing organized along the lines of top-down and vocal music. performance record consulting and analysis, trading, and performance examination to clients. Within Deloitte & evaluation. Ethics is also discusses Touche LLP, Rajan has assisted with the throughout the class. Kevin’s favorite development and testing of applications areas of research deal with the Actuarial Presentation used by the firm’s practitioners. Rajan investment process, valuation and style has also co-authored articles for the analysis. This discussion will include: firm’s investment management • Overview of actuarial valuation publications and has been a frequent He is guest lectured at numerous process speaker at industry conferences and on universities, services as an Advisory • Role of assumptions and effects web casts. Board Member to the University of of specific assumption changes Dayton’s Flyer Investments Program, has • Investment returns and the G. Kevin Spellman has managed been a judge at the RISE (Redefining, smoothing process research, people and portfolios and Investment Strategy Education) • Current demographic trends and operations in the investment Symposium, a national conference for effects on valuation management industry. He has engaged student investment programs, and has in research of public and private spoken at various conferences Presenters: Norm Jones and securities and has taught investment courses at the university level. Brian Murphy; Gabriel, Roeder, Kevin earned his MS in Finance from the Smith & Company University of Wisconsin-Madison, where Kevin is the Director of Research (DOR) he was enrolled in leading investment in the Domestic Equities department at Norman Jones joined Gabriel, Roeder, program, the Applied Securities Analysis the State Teachers Retirement System of Smith & Company in 1964 as an actuary and Investment Management Program. Ohio (STRS Ohio), which manages over and is a principal of the firm. He serves He also has his CFA certification and is a $50 billion for teachers of Ohio. As DOR, as principal actuary for statewide plans in member of the Association for he supervised a group of industry- Arkansas, Illinois, Missouri, Ohio and Investment Management and Research. specialized analysis (bottom-up research) Wisconsin, and for several local Bob Benson has been an internal auditor and is currently performing top-down governments plans in Michigan. He has at CalPERS for over ten years. During research (strategy, economics, conducted special projects for public that time, Bob has participated in audits accounting, Quantitative analysis, etc.) plans in several other states. of the benefits programs, investment He also manages operations operations, real estate investment unit, (commissions, etc.) and is involved in Mr. Jones is involved in the design, and the accounting systems. Bob has corporate governance matters. In his implementation, maintenance and also participated in many special tenure at STRS Ohio, he manages communication of retirement and other projects, including the new investment various portfolios including those in the benefit plans, primarily in the public accounting system, the new financial value, core and growth disciplines. sector. A particular emphasis of his work accounting system, the new Earlier in his career he was an analyst concerns the financial soundness of the headquarters building, major revision of following domestic (cyclical and growth plans. the financial statements and responses to industries), international (Latin America), GASB and SEC exposure drafts. Bob is and real estate securities (REITs). He is a fellow of the Society of Actuaries, the contract manager for the annual financial audit and for the audits of real a member of the American Academy of In addition to researching public Actuaries, a Fellow of the Conference of estate advisors and properties. securities, he has experience analyzing Consulting Actuaries and an Enrolled private companies. At Madison Valuation Actuary. Bob has a varied background, which Associates, Kevin assembled economic, includes a B.A. in botany-biology from industry, and company specific Mr. Jones is the author of many articles Pomona College and a Ph.D. in information for the valuation of closely and presentations for public interest entomology and biochemistry from the held businesses and with economic groups including the Government Finance University of Illinois. Bob taught damage analysis for a variety of clients. Officers Association, the National entomology at Washington State University for six years, and he taught Association of State Retirement
  • Administrators, the National Conference Ethical breaches can take many forms. Business Management from the State on Teacher Retirement and the They can range from minor indiscretions University of New York. He is registered International Foundation of Employee to outright fraud. When discussing as a Certified Public Accountant (CPA) in Benefit Plans. potential exposures with management, Illinois and holds the Certified Internal do you get the response that “it can’t Auditor (CIA) and Certified Information He holds a Bachelor of Arts degree in happen here”? To address those feelings, Systems Auditor (CISA) designations. Mathematics from the University of this presentation was developed and Michigan. delivered to the management staff of Mr. Kasper has been the APPFA New York State Teacher’s Retirement Webmaster since 1998, and was one of Brian Murphy joined Gabriel, Roeder, System. The presentation involved the the author’s of the Investment Risk Smith & Company in 1979. He is discussion and analysis of various ethics Document published by APPFA in July of currently a Senior Consulting Actuary and fraud instances in the public pension 2000. Ken has also been a member of with responsibilities for statewide plans arena (and in the local area). This the Institute of Internal Auditors for the in Arkansas, Illinois, Ohio and Wisconsin. program was very well received, and past 20 years, and is a current board He also works for municipal and county helped to raise awareness by member and past-president of the Albany retirement systems in Michigan, Virginia emphasizing the fact that these things do Chapter. He is a two-time recipient of and Florida. happen to pension funds; and they do the Marvin H. Ives Award, which is happen in our area and are committed by presented annually to chapter member(s) Mr. Murphy is the principal author of the people in our talent pool of potential for outstanding service to the Chapter. current GRS’ active member valuation employees. He also received the LEO Award in program, which was released in 1994. recognition of his significant contribution He also wrote a completely new gain and This program involves the analysis and to internal auditing in 2001. loss program based upon techniques that discussion of actual cases taken from had not previously been used at GRS. news sources. Being in this industry, you Outside the audit world, Ken has a varied Brian was the Project Manager for the may be familiar with many of these background. He is a Licensed Funeral CalPERS Actuarial Valuation System. cases, which are broken into the Director, and worked as such prior to This extensive system permits CalPERS following categories: becoming an auditor. He is currently a actuaries to use GRS valuation software 1. False or misleading resumes Master Sergeant with the NY Air National on behalf of thousands of plans in 2. Personal use of the Internet Guard, and has served in the US Marines California. 3. Travel abuse Corps Reserve, the US Coast Guard 4. Abuse/theft of confidential Reserve and the US Navy reserve. His He is a Fellow of the Society of Actuaries information most significant tour of duty was to (FSA), a member of the American 5. Pension overpayments provide security and crowd control at Academy of Actuaries (MAAA), and an 6. Gifts “Ground Zero” following the World Trade Enrolled Actuary (EA). 7. Bribes and kickbacks Center Attack. 8. Embezzlement Mr. Murphy is a frequent speaker at the Ken is married and has three active national meetings of the public sector The goal of this program is to examine children that keep him very busy. He is organizations such as the National these actual cases, and share the the treasurer for little league and soccer, Education Association (NEA), the safeguards we have in place to prevent the statistician for basketball, the National Conference of Public Employees these things from happenings at our commissioner for Pop Warner football Retirement Systems (NCPERS), and the Systems, or to devise things we should and the team manager for hockey. National Council on Teacher Retirement be doing to prevent them. More (NCTR). He also conducts education and importantly, though, this session is information-sharing sessions for trustees offered as a model for you to take back and administrative staff. He has to your Systems and present to your presented continuing education seminars management staffs. It’s one way you on Principles of Actuarial Gains and can counteract this “can’t happen here” Losses, Drop Plans, Valuation Theory and mindset in an effective and efficient other subjects for Actuaries, Consultants manner. and Clients. Presenter: Ken Kasper, New York State Teachers Retirement Mr. Murphy has a Bachelors of Science in System Audit Committee Interaction Mathematics, a Masters degree in mathematics and a PhD degree in and Relationships – Panel Mr. Kasper is the Manager of the Internal mathematics from Wayne State Audit for the New York State Teacher’s Discussion University. He has post-doctoral studies Retirement System in Albany, New York. at the University of Munich. During his tenure there, covering the This session will look at how the auditor past 23 years, he has held increasingly interacts with the audit committee and responsible positions in finance and will cover areas such as: Ethical Violations: It internal auditing. Ken has been in his couldn’t happen here, could current position for the past 5 years. -Board makeup -Independence it? Ken received a Master of Science in -Frequency of meetings Accounting and a Bachelor of Science in -Audit Committee’s view of auditing
  • -Legislation and new requirements for of the original members that helped form audit committees the organization in 1991. Best Practices – CAFR The goal of the session is to present John Spielman, CISA, joined Colorado Reporting different system viewpoints on their PERA in 1991, as a Systems Auditor, and relationship with audit committees. was appointed Internal Audit Director in Persons attending this session will learn 2001. John Previously worked in about APPFA's attempts to Presenters: Dave MacCabe, systems audit and software quality enhance the Introductory Section of a Teacher Retirement System of assurance related positions with Consolidated Annual Financial Lockheed Martin Corporation and Texas; Steve Hayward, State Report (CAFR). The discussion will cover Computer Data systems Inc. He was Universities Retirement System the various documents included also a Business Systems Analyst with of Illinois; John Spielman, Public Great West Life Assurance Company, and in the Introductory Section and the Employees Retirement enhancements that the Best Practices helped regionalize the information Association of Colorado; Scott Committee believes should be systems for their United States Miller, Ohio Police and Fire incorporated into both the CAFR and the headquarters established in Denver. GFOA checklist for reviewing pension Pension Fund fund CAFR's. The ultimate goal of John received his undergraduate degree this session is to have the APPFA Dave MacCabe, CIA, CGAP, MPA, is the from the University of Connecticut, and membership review the presentation director of internal audit for the Teachers his Master’s Degree in Business and materials and determine if the materials Retirement System of Texas. He has Computer Resource Management from and changes meet with APPFA worked in management and audit Webster University in 1993. John is a membership approval. The APPFA positions in state and federal government member of the Information Systems members may wish to review their for over 30 years. He has a BBA from Audit and Control Association. He is a CAFR's the University of Texas at Austin and a certified Information Systems Auditor, Introductory Section prior to this master’s degree in public administration and currently serves on APPFA’s Board of discussion. from Southwest Texas State University. Directors. Dave was the founding chair of the Texas State Agency Internal Audit Forum and Presenter: Greg Beck, Missouri has been active in the Institute of State Employees’ Retirement Internal Auditors since 1978. He System of Missouri currently serves on the IIA International Educational Products Committee, the CIA Greg Beck is the Internal Auditor at the Advocates Council, and is a Quality Missouri State Employees’ Retirement Auditing Services volunteer. System (MOSERS), which is located in Jefferson City, Missouri. He has been in Steve Hayward is the Internal Audit this position since February 1, 2001. In Director of the State Universities this capacity he is responsible for Retirement System of Illinois (SURS), performing all internal audits and special which is located in Champaign, Illinois. reviews at MOSERS. He is also He has been in this position since 1984. Scott Miller is the internal auditor at the responsible for the Board of Trustee In this capacity he is responsible for Ohio Police and Fire Pension Fund. He election process. directing all internal audits and internal runs a one person audit shop at the fund. control reviews for all areas of SURS. He He reports directly to the audit Prior to joining MOSERS, Mr. Beck was reports all activities to the Executive committee and administratively to the the Manager of Financial Management Director and the Audit Committee of the Executive Director. and Policy for the Missouri Department of Board. Health. Prior to this appointment, Mr. Prior to joining OP&F in April 2002, Scott Beck was a Program Evaluator for Prior to joining SURS in 1984, Mr. worked for 3-½ years as an internal Missouri General Assembly for two and a Hayward worked in various auditing and auditor at the State Treasurer’s office of half years. Prior to this appointment, Mr. accounting positions for McGladrey and Ohio. He worked for 8-½ year as an Beck worked nine years at the Missouri Pullen, CPA’s and Growmark. auditor with the Department of Defense State Auditor’s Office where his last Inspector General for auditing right out position there was Senior Auditor. Mr. Hayward has a Masters degree in of college. Accountancy from the University of Mr. Beck has an undergraduate degree in Illinois in Champaign. HE also has a Scott graduated from Otterbein College business administration from Central Bachelors of Science degree in in Westerville, Ohio with a bachelor’s Missouri State University with a major in Accounting from Illinois State University degree in Accounting and Business Accounting. He is a Certified Internal in Bloomington. Administration. Scott is a Certified Auditor, a Certified Public Accountant, a Internal Auditor and is a member of the Certified Investments and Derivatives He is a Certified Public Accountant. He is Institute of Internal auditors. Scott and Auditor, and a Certified Government a member of the Institute of Internal his wife have three small children that Financial Manager. He is a member of Auditors. In addition, he was Secretary keep them busy. the Institute of Internal Auditors, the of the Association of Public Pension Fund Association of Government Accountants, Auditors from 1991-2003, and was one and the Missouri Society of CPA’s. He is
  • currently the Treasurer of the Mid- Missouri chapter of the IIA. Hotel Information The Renaissance Hotel is offering conference rates as follows: Single/Double $86.00 (Government Rate) These rooms are subject to state and local taxes of 15.5%. The cut off date for reservations is Friday, April 2, 2004. Registration Information The registration fee of $200.00 must be received by April 2, 2004 to reserve your place at the conference. See registration form for details. The registration fee includes all materials, continental breakfasts, lunches, breaks and picnic and baseball game on Tuesday. Refunds are available if written cancellation notice is received 10 days before the conference. Refunds will not be issued after that date. For more information regarding administrative policies such as complaint and refund, please view our website at www.appfa.org. Business casual attire is appropriate Photographs Credits: Cover: Louie Anderson. Courtesy of CVB of Greater Cleveland Pg 4: CVB of Greater Cleveland Pg 5: CVB of Greater Cleveland