automated clearing house committee48 2010 annual report apa committees automated clearing house...

48 2010 Annual Report

APA COMMITTEES

Automated Clearing House Committee

Interacts with the banking community on electronic funds transfer issues that affect Payroll Professionals.

Chair Amy Jankowski, CPPManager, HRIS & Payroll Seahawk Drilling Inc. Dee A. Nelson, CPPCorporate Payroll Mgr. Koniag Development Corp. Mary Brumm, CPPPayroll Manager NVIDIA

Amorette N. Bryant, CPPPresident A. Bryant Consulting

Mark CanterDir. Payroll Process & Control Lowe’s Companies

Mary Kate ColeVice President Upper Midwest ACH Association

Sherry L Dwyer, CPPSoftware Sup./Trng. Mgr. Optimum Solutions Inc.

Michelle Ganzer, CPPPayroll Manager B&S Corp.

Kelly R. Klitz, CPPPrincipal Strategy Manager Oracle USA, Inc.

Temple Liebmann, CPPCorp Acctg. Mgr. Collision Centers of America

Alan MoidelIndependent Consultant Gary B. NesbittSenior Vice President EastPay Inc.

James R. Paille, CPPDirector Operations Thomson Reuters

Bruce E. Phipps, CPPCorporate Payroll Manager Albert Einstein Healthcare Network

Mark J. SmithVP Client Svcs. Money Network

Sally M. Thomson, CPPPayroll Manager FBL Financial Group

Timothy Walstrum, CPPPayroll Lead BMAC-APA

APA Education Grant Committee

Reviews applications for and selects the recipients of the APA Education Grants.

ChairRobin A. Murphy, CPPHRIS/PR Mgr. Deluxe Corporation

Mary Brumm, CPPPayroll Manager NVIDIA

Betty H. Martin, CPPConsultant/Instructor MSE Consulting Services

Suzanne Mulligan, CPPDirector of Payroll Central Piedmont Community College

Tommy Windsor, CPPPayroll Tax Specialist One Source VHR

Board of Contributing Writers

Contributes articles pertinent to payroll operations, compliance or management for publication in APA’s membership publications.

Martin C. Armstrong, CPPSr. Dir., PR Shared Svcs. Time Warner Cable Fred A. Basehore Jr., CPPOwner/Principal F.A. Basehore & Assoc.

Nora M. Daly, CPPSr. Prod. Mgr. US Legislation Oracle America, Inc. Dennis G. Danilewicz, CPPSenior Director Payroll ServicesNYU Medical Center

Susan Darring, CPPDirector of ImplementationACS Howard R. Freedman, CPPPresident Eagles Eye Consulting

49

APA COMMITTEES

Board of Contributing Writers (continued)

Contributes articles pertinent to payroll operations, compliance or management for publication in APA’s membership publications.

Certification Advisory Group

Writes questions for the Certified Payroll Professional and Fundamental Payroll Certification Exams to be reviewed by the Certification Board.

Ana O. Davis, CPPPayroll ManagerJackson Walker L.L.P.

Tammy Domngern, CPPCounty of San Diego

Taunya Fritzsching, CPPPayroll Tax AdministratorNoble Energy, Inc.

Christine M. Garner, CPPConsultant

Helen Karakash, CPPPayroll ManagerRepublic Services, Inc.

Patty K. Lake Cady, CPA, CTP, CPPFunctional PR CNHewitt Associates

Melenie R. Lambert, CPPEmployers Resources of Colorado

Betty H. Martin, CPPMgr., Payroll ServicesSwedish Match NA

Robyn T. Maslouski, CPPDir., HR Svcs.Cardinal Health Inc.

Terry M. Meggitt, CPPPayroll ManagerHealth Partners

Billy J. Meyerkorth, CPPPayroll ManagerAmerican Century Investments

Kathy D. Pack, CPPPayroll ManagerCentral Parking System

Lisa R. Poole, CPPCorporate Payroll ManagerSimmons Bedding Co.

Les P. Quinn, CPPConsultantColorado Payroll Consulting Inc.

Carl York, CPPPayroll ManagerLa Quinta Inns & Suites

Brent R. Gow, CPPDir., Global Pr. Consulting & Compliance Starbucks Coffee Co. Raeann B. Hofkin, CPPPR/AP Mgr. Telerx Marketing Christian C. Hoyt, CPPPresident Pay USA Inc. Peter A. IsbergVP Gov. Affairs ADP, Inc. Melenie R. Lambert, CPPEmployers Resources of Colorado Nancy L. Larmore, CPPConsultant Levi G. Meeske, CPPSr. HRIS Analyst Scientific Games Intl. Billy J. Meyerkorth, CPPPayroll Manager American Century Investments

Nicole M. Myers, CPPSolution Ctr. Cons. ADP Dee A. Nelson, CPPCorporate Payroll Mgr. Koniag Development Corp. LaTisha O’Neal, CPPPayroll Analyst BOK

Michael Pappas, CPPOwner/Managing Dir. MP Consulting Services David A. Pena, CPPPayroll Lead/Accountant HB Management Group John V. Raguz, CPPPayroll Manager Progressive Keith RodgersCo-founder Webster Buchanan Research Inc.

Karen Salemi, FLMI, CPPNorth America Training Mgr. IBM Roger A. Smith, CPPPayroll Management Consultant PayrollProf.com

Steven Van Alstine, CMPVP CO Prog. Svcs.Canadian Payroll Association Sarona-Lee Wilde, CPPPayroll Manager Portland Public Schools


APA COMMITTEES

CERTIfICATION BOARDCertified Payroll Professional Committee

Reviews, edits and constructs questions for the APA’s Certified Payroll Professional Exam. Responsible for format, design and security issues regarding the exam.

ChairRobyn T. Maslouski, CPPDir., HR Svcs. Cardinal Health

Billy J. Meyerkorth, CPPPayroll Manager American Century Investments

Valery A. Noakes, CPPMgr. PR Tesoro Companies Inc.

Michael Pappas, CPPOwner/Managing Dir. MP Consulting Services

Michael J. Ruhm, CPPManager, Treasury Compliance Mohawk Fine Papers Inc.

Roger A. Smith, CPPPayroll Management Consultant PayrollProf.com

Carl York, CPPPayroll Manager La Quinta Inns & Suites

Certification Review Panel

Provides a final step for review of a candidate’s score on the Certified Payroll Professional and Fundamental Payroll Certification Exams.

ChairJames R. Paille, CPPDirector OperationsThomson Reuters

Lois Fried, CPPLearning Specialist IIIADP, Inc.

Michael D. JonesConsultantMidel Corp. Kathleen L. Mizejewski, CPP, GBAOwnerKLM Enterprises

Lucy Key Price, CPPPresidentL. K. Price & Assoc. Consult Svcs.

fundamental Payroll Certification Committee

Reviews, edits and constructs questions for the APA’s Fundamental Payroll Certification Exam.

ChairDaniel B. Dycus, CPPSr. Mgr. PR - Disbmt./Ben. Intelsat

Scott Angel, CPPPayroll Operations Manager Wal-Mart Associates Inc.

Lori Brown, CPPSenior Manager, Payroll CACI Inc.

Rosemarie Fraumeni, CPPPR/BEN SP Insulet Corporation

Helen Karakash, CPPDir. PR Republic Services Inc. Melenie R. Lambert, CPP Employers Resources of Colorado

Gary W. Lynch, CPPConsultant

51

APA COMMITTEES

Payroll Certifications

Certified Payroll Professional (CPP) and fundamental Payroll Certification (fPC)

Economic and legislative developments have broadened the scope of payroll activities. Payroll is a field which is con-stantly changing; it demands that professionals keep current on new legislation on the federal, state and local levels, as well as on innovative electronic processing technologies. The payroll department interfaces with all of the other departments in an or-ganization and is subject to more governmental regulations and requirements than any other internal division of a contemporary U.S. business. The job of a Payroll Professional is complex, re-quiring specialized, advanced study on a continual basis.

The Certified Payroll Professional (CPP) program was developed by the American Payroll Association in 1985 as a method of serving the interests of those working in payroll by establishing respect for payroll as a professional, rather than a technical, discipline, by maintaining high standards in the indus-try, as well as by recognizing those individuals who have proven themselves to be among the top ranks of the industry. Currently, there are more than 9,500 CPPs.

The American Payroll Association’s CPP Committee devel-ops a comprehensive exam which tests the aspects of payroll in which a skilled professional should be proficient, including: payroll fundamentals and operations, fundamentals for calcula-tion of paychecks, tax and regulatory compliance, accounting, payroll and supporting systems, and management and admin-istration.

The CPP exam is a rigorous, four-hour test consisting of 190 multiple-choice questions. The APA administers the exams at over 3,500 locations worldwide throughout the year. Examinations are delivered ONLY in English and are based on U.S. federal rules and regulations. It is administered over a 4-week period twice each year: in the spring and fall at more than 1,300 locations in the United States and Canada. Future examination dates are: September 11 through October 9, 2010 and March 26 through April 30, 2011. Attendees of Payroll 101: Foundations of Payroll Certificate Program and Payroll 201: The Payroll Administration Certificate Program at APA’s Learning Centers in Las Vegas and San Antonio will have the opportunity to take their respective certification exam at the end of each course throughout the year. In order to qualify to take the exam, participants are required to meet any one of three Eligibility Criteria. Each of the criteria requires some period of employ-ment in the payroll industry. For two of the criteria, specific pay-roll education can substitute for some of the experience.

In addition to gaining recognition as an expert in the pro-fession, CPPs are also eligible to receive up to 14 undergradu-ate college credits through the Credit By Examination program administered by the American Council on Education (ACE).

The CPP designation is valid for five full calendar years following the year in which the certification was obtained.

CPPs may retain their designations after each five-year period by one of two methods. The first is to successfully retake the CPP exam within the fifth year of the recertification period. The second option is to accumulate a minimum of 120 qualifying Recertification Credit Hours (RCHs) within the CPP Continued Competency Program, during the five-year recertification pe-riod. RCHs are the official recertification unit for all those certi-fied by the American Payroll Association. RCHs are defined as the number of actual clock hours spent in direct participation in a structured educational format as a learner or instructor. If the courses and/or educational programs attended offer qualifying Continuing Education Units (CEUs), then a simple conversion can be made to RCHs by multiplying .1 CEU by 10 = 1 RCH or 1 CEU x 10 = 10 RCHs.

There are several ways to accumulate qualifying RCHs. First, all APA programs (courses, seminars, conferences) are pre-approved for RCHs. Second, pre-approved local APA chap-ter meetings and regional statewide conferences. Third, edu-cational programs offered by third parties (i.e., payroll software vendors, colleges, universities) that directly relate to the payroll profession.

CPPs can determine if a non-APA educational program qualifies for RCHs by first determining if the educational pro-gram directly covers any area in the Content Outline of the Certified Payroll Professional Examination. Non-APA educa-tional programs should be pre-approved by APA’s Certification Department. If there is a question concerning an educational program’s eligibility, CPPs are encouraged to request approval prior to attending the educational program in question.

It is the intention of the American Payroll Association to maintain the high standard of excellence associated with the CPP program in administering the recertification requirements. Whether a CPP elects to recertify by continuing education or by re-examination every five years, APA is confident the CPP des-ignation will continue to mirror and define the high standards of the Payroll Professional.

The Fundamental Payroll Certification (FPC) exam was administered for the first time in September 2000 and each spring and fall thereafter. Currently, there are more than 3,800 FPCs. Future examination dates are the same as for the CPP testing noted previously. The FPC certification is designed specifically for 1) entry-level payroll practitioners; 2) Payroll, HR, and finance consultants; 3) sales, service, and technol-ogy professionals interfacing with payroll operations; and 4) systems analysts and engineers developing and implementing payroll software solutions. The FPC is awarded to individuals based on payroll knowledge, not experience – thus there is no eligibility requirement that must be fulfilled to apply for the FPC. The exam content outline features comprehensive coverage of


APA COMMITTEES

Randy AbbottPayroll Manager Ohio Transmission Corporation

Judie Aranyos, CPPFinance Manager American Express

Diana L. Bernier, CPPDirector Payroll VCU Health Systems

James B. Bolek, CPPVice President, Payroll Operations BASIC Payroll Plus

Bonetta BondSr. Emp. Tax Comp. Acct. HCA - The Healthcare Co.

Anita V. Brotonel, CPAVice President AMLI Residential Properties

Jackie A. Carroll, CPPConsultant C&C Enterprises

Amor Castillo, CPPPayroll Supervisor Linear Technology Corporation

Cynthia J. Cichosz, CPPPayroll Consultant

Chapter Recognition Committee

Selects the recipients of APA’s Chapter of the Year and Gavel Awards.

Stuart C. Evans, CPPPayroll Manager M.D. Anderson Cancer Center Shari Germscheid, CPPPayroll Specialist DiaSorin Inc. Mary Kazmierczak, CPPConsultant Ultimate Software

Jennifer S. Middelkamp, CPPPayroll Spvsr. Rummel Construction Dee A. Nelson, CPPCorporate Payroll Mgr. Koniag Development Corp. Marilyn K. Phipps, CPPDir. Corp. PR Triumph Group, Inc.

Rae Ann Wilson, CPPPayroll Supervisor Clarian Health Partners

payroll fundamentals, including operations, paycheck concepts, tax reporting and accounting, and professional payroll skills and responsibilities.

Like the CPP program, FPCs are eligible to receive up to 8 undergraduate college credits through the Credit By Examination program administered by ACE.

Preparation for the FPC will broaden your payroll knowledge base and increase your confidence as a payroll practitioner. Attaining the FPC designation will validate your mastery of pay-roll fundamentals, reinforce your legitimacy to clients, or serve as the first important step toward CPP certification.

The FPC designation is valid for three full calendar years following the year in which the certification was obtained. Like the CPP designation, FPCs have two methods available for re-

certification. First is to successfully retake the FPC exam within the third year of the recertification period. The second option is to accumulate a minimum of 60 qualifying RCHs within the FPC or CPP Continued Competency Program, during the three-year recer-tification period. Qualifying RCHs toward FPC recertification follow the same procedures as those for the CPP recertification. FPC designees who go on to obtain the CPP designation, during the three-year FPC recertification period, will begin a new recertifica-tion period as a CPP and will recertify the CPP designation only.

For more information on the CPP and/or FPC creden-tials, please contact the APA at (210) 226-4600, ext. 2238 or 2312 or download a copy of the Certification Handbooks at http://www.americanpayroll.org/certification.

Payroll Certifications (continued)

Certified Payroll Professional (CPP) and fundamental Payroll Certification (fPC)

CHAMPS (Chapters Helping APA-Chapters Make Payroll Shine) Committee

Serves as volunteer mentors on chapter-management issues, providing guidance to APA's affilated local chapter members.

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APA COMMITTEES

CHAMPS (Chapters Helping APA-Chapters Make Payroll Shine) Committee (continued)


Timothy B. Cochran, CPPPayroll Business Analyst Duke Energy

Jennifer L. Cordes, CPPPayroll Administrator U.S. Global Investors, Inc.

Charmyne Crowe, CPPSoftware Support Specialist Tyler Technologies

Heide Daugherty, CPPPayroll Operations Manager Harsco Corporation

Cynthia Davidson, CPPDisbmt. Mgr. Leprino Foods Co.

Christine A. Denio, CPPPayroll/ Benefits Mgr. ISEC Inc.

De Ann Doonan, CPPNorth American Region, Payroll OperationDell, Inc.

Sondra Dougherty, CPPDir. Support Svcs. Orange Co. Dept. of Edu.

Daniel B. Dycus, CPPSr. Mgr. PR - Disbmt/Ben Intelsat

Paula M. EmeryPayroll Manager The Blade

Teresa L. Evans, CPPImplementation Consultant ADP

Jackie K. Forlines, CPPFinancial Services Manager Wake County Finance Dept.

Lois Fried, CPPLearning Specialist III ADP Inc.

Taunya Fritzsching, CPPPayroll Tax Administrator Noble Energy, Inc.

Michelle Ganzer, CPPPayroll Manager B&S Corp.

Donald M. Gerardi, CPPConsultant DMG Consulting

Leigh Ann A. GlowaskiPayroll Manager Deloitte Services, LP

Sara A. Hawkins, CPPPayroll Tax Accountant Nursefinders

Raeann B. Hofkin, CPPPR/AP Mgr. Telerx Marketing

Carolyn T Huse, CPPPR Mgr. Glazers

Diedre Jackson, CPPPayroll Manager CGB Enterprises Inc.

Amy Jankowski, CPPManager, HRIS & Payroll Seahawk Drilling Inc.

Linda Johnson, CPPPayroll Specialist Ceridian

Susan Judah, CPPKronos Project Manager City & County of Denver

Mary Kazmierczak, CPPConsultant Ultimate Software

Wendy M. Kendall, CPPPayroll Accountant

Susan C. King, CPPPayroll Manager Sellers, Richardson, Holman & West

Cheri R. Klyn, CPPDir. Comp. & Benefits Vermeer Corporation

Melenie R. Lambert, CPP Employers Resources of Colorado

Mary Jo Lantz, CPPAccountant 2 Northrop Grumman

Barbara Majors, CPPPayroll Specialist

Robyn T. Maslouski, CPPDir. HR Svcs. Cardinal Health

Rebecca S. Mather, CPPOwner R. S. Mather HR and Payroll Consulting

Deneen McCormick, CPPSAP Bus. Analyst PR Taxes Acctg. PA Sys. of Higher Ed.

Virginia L. McGrady, CPPBookkeeper City of West Columbia

Terry Meggitt, CPPPayroll Manager Health Partners

Billy J. Meyerkorth, CPPPayroll Manager American Century Investments

Cheryl M. Miller, CPP, PHRPR Administrator Providence Day School

Dana M. Mirabelli, CPPSr. Tech. Sup. Spec. ADP Inc.


APA COMMITTEES

Sylvia Moats, CPPPayroll Coordinator Diebold Inc.

Flora Mojica, CPPPR Lead/Manila OPS IBM

Maria Montoya, CPPManager, HR and Payroll Administration Expro Americas LLC

Ronald L. Moser, CPPHR Supervisor Ken-Ton Schools

Teresa A. Mulkey, CPPPayroll Manager Dr Pepper/Snapple Group

Robin A. Murphy, CPPHRIS/PR Mgr. Deluxe Corporation

Nicole M. Myers, CPPSolution Ctr. Cons. ADP

Dee A. Nelson, CPPCorporate Payroll Mgr. Koniag Development Corp.

Julie E. Nelson, CPPPayroll Analyst MidAmerican Energy Company

Valery A. Noakes, CPPMgr. PR Tesoro Companies Inc.

Liza J. Paparella, CPPMgr. of Corp. PR Omni Hotels

Jodi L. Parsons, CPPMgr. PR & A/P IFMC

Olivia S. PeacockPayroll Accountant Actel Corporation

David A. Pena, CPPPayroll Lead/Accountant HB Management Group

Donna L. Phillips, CPPPayroll Manager Sanford Regional Health

Bruce E. Phipps, CPPCorporate Payroll Manager Albert Einstein Healthcare Network

Lisa R. Poole, CPPCorporate Payroll Manager Simmons Bedding Co.

Rhonda L. Potter, CPPSr. Payroll Manager Wyndham Hotel Group

Les P. Quinn, CPPConsultant Wilma Roberson-Parker, CPPPayroll Manager Industrial Development Intl. Inc.

Joan F. Roschevitz, CPPPayroll /Worker Comp. Administrator Thomas & Betts

Stephanie Salavejus, CPPVice President & COO PenSoft

Tracie M. Sawade, CPPSystem Consultant Ultimate Software

Gloria Schillo, CPPSr. Director Payroll West Corporation

Laura J. Scott, CPPPayroll Implementation Manager ACS

Sandra L. Selvidge, CPPPayroll Tax Accountant KCI USA Inc.

Linda J. Shaffer, CPPPR Mgr. AFP Advanced Food Products LLC

Roger A. Smith, CPPPayroll Management Consultant PayrollProf.com

Pamela Stokely, CPPCust. Solutions Cons. Ceridian

Linda SweetHR Director Axon Products, Inc.

Sally M. Thomson, CPPPayroll Manager FBL Financial Group

Lynn S. Torrey, CPPPayroll Supervisor Array BioPharma Inc.

Lisa Townsend, CPP Quita Tucker, CPPGarnishment Specialist Paycom

Lisa G. Wachter, CPPSenior Payroll Manager Dollar General Corp.

Timothy Walstrum, CPPPayroll Lead BMAC-APA

Elaine M. Wells, CPP, CPA Ginger D. Whitehead, CPPPayroll Manager Blount County Government

Christine M. Whitted, CPPTax Analyst Tesoro Companies



55

APA COMMITTEES

finance and Audit Committee

Reviews the financial position of the APA, has financial reports prepared and makes projections for upcoming years.

President Linda M. Obertin, CPPProgram Director Fidelity Investments

Michael Casey, MAAT, EA, ATP CPPAccountant West Christensen & Associates PC

James G. Dreyer, CPADir. of PR Svs. Univ. of TX Health Science Ctr.

Brent R. Gow, CPPDir. Global Pr. Consulting & Compliance Starbucks Coffee Co. Daniel J. MadduxExecutive Director American Payroll Association Karen Salemi, FLMI, CPPNorth America Training Mgr. IBM

David M. Young, CPAAssoc. Treasurer & Tax Mgr. Kent State University

Education Advisory Committee

Advises APA staff regarding the material to be covered at APA training courses and conferences.

Martin C. Armstrong, CPPSr. Dir., PR Shared Svcs. Time Warner Cable Sondra Dougherty, CPPDir. Support Svcs. Orange Co. Dept. of Edu. Lois Fried, CPPLearning Specialist III ADP Inc.

Michelle Ganzer, CPPPayroll Manager B&S Corp. Robin A. Murphy, CPPHRIS/PR Mgr. Deluxe Corporation LaTisha O’Neal, CPPPayroll Analyst BOK

Tina M. Peery GholsonPast President Greater Cleveland Chapter Sarona-Lee Wilde, CPPPayroll Manager Portland Public Schools

Kristine K. Willson, CPPConsultant kkw Consulting

Tommy Windsor, CPPPayroll Tax Specialist One Source VHR

Michelle R. Wright, CPPConsultant Carl York, CPPPayroll Manager La Quinta Inns & Suites

Barbara M. Youngman, CPPDirector Legal Compliance Brinker International

Janis L. Zipkin, CPPPayroll Accountant NYS United Teachers




APA COMMITTEES

Government Affairs Task force

Interacts with Congress and the various federal and state agencies that regulate payroll matters with the goal of influencing legislation and regulatory activity to benefit APA’s membership.

GATF Child Support and Garnishment SubcommitteeChairAmorette N. Bryant, CPPPresident A. Bryant Consulting Byron L. BarbreDirector Payroll Operations Lowe’s Companies, Inc. Bob M. Fisher, CPP

Corrine FloresMgr. Agency Relations Automatic Data Processing Pam GasperManager Kellogg Brown & Root, LLC Kristi G Huffine, CPPPR/HRIS Mgr. Direct General Jeanne E. Irvin, CPPProd. Mgr. U.S. PR Workday, Inc.

Debbie M. LindenmuthGarnishment Supervisor Tyson Foods Inc. Steven MartinPayroll Garnishment Supervisor Lowe’s Companies, Inc. Pat McQuillerSenior Operations Team Leader AT&T Services, Inc. Lea M. OliveiraPresident HR Innovations, Inc. Brian OwensSr. Manager, Continuous Improvement Wal-Mart Stores Inc. Lisa R Poole, CPPCorporate Payroll Manager Simmons Bedding Co.

E. Dina Rand, CPPSenior Consultant, EE Benefits Tax Deloitte Tax LLP Sally M. Thomson, CPPPayroll Manager FBL Financial Group Quita Tucker, CPPGarnishment Specialist Paycom Timothy Walstrum, CPPPayroll Lead BMAC-APA Claire A. Wojtak, CPPPayroll Systems Analyst Briggs & Stratton Corp. Lois A. Wojtas, CPPPrincipal Compliance Research Analyst Sage Software

GATF Data Privacy and Security Subcomittee ChairAndrew J. McDevittSr. Mgr., Govt Relations Intuit Inc. Anne E. CliffordSR CN Equaterra Karen Cole, CPPPayroll Manager Baker Concrete Constr. Inc. Douglas C. Dawes, CPPPayroll, Commissions & HR Manager CTR Systems Raeann B. Hofkin, CPPPR/AP Mgr. Telerx Marketing Whitney JaramilloPayroll Manager Salk Institute for Biological Studies

Melenie R. Lambert, CPPEmployers Resources of Colorado Chris Lindstrand, CPPPayroll Manager Serramonte Ford Lorene Lutckens, CPPDirector of Payroll, Compliance & PR TaxEducation Management LLC Jo McCoy, CPPPayroll Administrator Modern Industries David J. Scorza, CPPPayroll Support ADP Carl York, CPPPayroll Manager La Quinta Inns & Suites

GATF Federal Tax Forms and Pubs SubcomitteeChairNora M. Daly, CPPSr. Prod. Mgr. US Legislation Oracle America, Inc. Rosemarie Fraumeni, CPPPR/BEN SP Insulet Corporation Judith Kaye Hahn, CPPVP HR Worksource Equilla A. Harper, CPPTax Accountant AMS Staff Leasing Nadine K. Hughes, CPPVP Tax CompuPay Inc. Raymond Krause, CPPSr. Tax Res. Analyst The Ultimate Software Grp.

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APA COMMITTEES

Nancy L. Larmore, CPPConsultant Teresa A. Mulkey, CPPPayroll Manager Dr Pepper/Snapple Group Jody L. Odowick, CPPPayroll Manager Iberdrola Renewables Inc. Candace M. Perry, CPPPayroll Tax Analyst Kaiser Permanente Emily Z. Rook, CPPConsultant Circle Financial Svcs. William H. Schmalle, CPPFinancial/Business Analyst McKesson Corp. Yonina F. ShineweatherController BDB Payroll Service Barbara L. Whitley, CPPPR Tax Associate Helzberg Diamond Shops Inc Kristine K. Willson, CPPConsultant kkw Consulting

GATF Immigration Subcommittee ChairDavid FowlerSr., Director Product Strategy TALX Corporation Susan L. Baptista, CPPVP, Dir. of PR/HRIS Arnold Worldwide Karen Cole, CPPPayroll Manager Baker Concrete Constr. Inc. Debra HeikkinenTax Dir. Deloitte & Touche LLP

Michael HinsonADP, Tax Credit Services Michael HourihanRandstad Professionals US LP Gretchen L. Inouye, CPPSr. Payroll Tax Analyst Harrah’s Entertainment, Inc. Corey Lehr, CPPDir. PR Comp. & Admin. Univ. of Cincinnati Emily Lindsay, CPAExec. in Residence Kogod School of Business American Univer.

E. Dina Rand, CPPSenior Consultant, EE Benefits Tax Deloitte Tax LLP Scott Timberman, CPPPayroll Manager HNTB Holdings Terri Watkins, CPPPR Tax Administrator Glazers Wholesale Dist. Lois A. Wojtas, CPPPrincipal Compliance Research Analyst Sage Software Carl York, CPPPayroll Manager La Quinta Inns & Suites Barbara M. Youngman, CPPDirector Legal Compliance Brinker International

GATF Paycards Subcommittee ChairCathy Beyda, Esq.Attorney Margolis & Tismon Arlyn DavichPayPerks

Jill GoebelSr. Business Leader Visa Brent R. Gow, CPPDir. Global Pr. Consulting & Compliance Starbucks Coffee Co. Kimberly HallDirector, Public Policy First Data Corporation Traci D. HayesSenior Vice President Strategic AllianceSkylight Financial Peter A. IsbergVP Gov. Affairs ADP, Inc. Melenie R. Lambert, CPPEmployers Resources of Colorado Andrew J. McDevittSr. Mgr, Govt Relations Intuit Inc. Carl MorrisDirector Payroll Cards American EPAY CitiCorp Plaza Dee A. Nelson, CPPCorporate Payroll Mgr. Koniag Development Corp. Valery A. Noakes, CPPMgr. PR Tesoro Companies Inc. Patricia J. Olsen, CPPManager Payroll Services Hannaford Bros Co. Vivian J. Pahati, CPPPR Mgr. Jet Propulsion Laboratory Liza J. Paparella, CPPMgr. of Corp. PR Omni Hotels

Government Affairs Task force (continued)



APA COMMITTEES

Lisa PeermanVice President Comdata Network, Inc. Joseph PurcellPresident & CEO Global Cash Card Karen Salemi, FLMI, CPPNorth America Training Mgr. IBM Susan SartyVP Banking/Regulatory Affairs Skylight Financial Mark J. SmithVP Client Svcs. Money Network Dawn SteeleSenior Corporate Counsel ADP, Inc. Cheri TuccelliDir. of Client Services PaycardUSA, Inc. William H. WeissmanShareholder Littler Mendelson Tori WorleyAccountant II Carl York CPPPayroll Manager La Quinta Inns & Suites GATF SSA Wage Reporting Redesign SubcomitteeChair Mary Jo Harling, CPPConsultant PayrollProf.com Marcia L. AamodtDir. Comp. Svcs. Apple, Inc.

Kathy BauerPayroll Business Analyst PAi Amy M. Bradley, CPPPayroll Specialist II Schenck SC Mary Brumm, CPPPayroll Manager NVIDIA Beth Castellano, CPPClient Account Manager CIC Plus Deborah L. Couch, CPP, PHRPayroll Specialist Town of Jupiter Rita L. Coventry, CPPPayroll Coordinator City of Fontana Nora M. Daly, CPPSr. Prod. Mgr. US Legislation Oracle America, Inc. Rosemarie Fraumeni, CPPPR/BEN SP Insulet Corporation Ronald D. Gilson, CPPProd. Mgr. Caselle Maribeth HumphreyCO Mgr. Sanofi Aventis US Inc. Gretchen L. Inouye, CPPSr. Payroll Tax Analyst Harrah’s Entertainment, Inc. Peter A. IsbergVP Gov. Affairs ADP, Inc. Melenie R. Lambert, CPPEmployers Resources of Colorado

Chryl T. Larkin, CPPPayroll Manager Infinera Corp. Chuck LiptzDir. Div. Elec. Svcs. Support/CommunicationSocial Security Administration Dee A. Nelson CPPCorporate Payroll Mgr. Koniag Development Corp. Vivian J. Pahati, CPPPR Mgr. Jet Propulsion Laboratory James R. Paille, CPPDirector Operations Thomson Reuters William H. Schmalle, CPPFinancial/Business Analyst McKesson Corp. Sally M. Thomson, CPPPayroll Manager FBL Financial Group Pam Torres, CPPPrincipal Accountant County of Riverside Michael TraboldHRS Manager Paychex, Inc. Tony TulloFederal Compliance Director ADP Rhodora S. Tuten, CPPPayroll Manager Teamwork Services Inc. Terri Watkins, CPPPR Tax Administrator Glazers Wholesale Dist. Lois A. Wojtas, CPPPrincipal Compliance Research Analyst Sage Software



59

APA COMMITTEES

Carl York, CPPPayroll Manager La Quinta Inns & Suites

Catherine T. Zolli, CPPSr. Payroll Lead Sutter VNA & Hospice

Nadine K. Hughes, CPPVP Tax CompuPay Inc.



APA Representative to the IRS Electronic Tax Administration Advisory Committee

Provides private-sector input to IRS regarding meeting its Congress-mandated goal to increase electronic tax filing to 80% of all returns.

Jean Philippe ChoudhryChief Process Officer1099 Pro, Inc.

APA Representative to the IRS Advisory Council

Advises the Commissioner on issues having a substantive effect on federal tax administration by commenting on current programs and suggesting operational improvements.

Michael Casey, MAAT, EA, ATP, CPPAccountantWest Christensen & Associates PC

APA Representative to the IRS Information Reporting Program Advisory Committee

Represents APA's membership on all matters related to IRS's Information Reporting Program.

Emily Lindsay, CPAExecutive in ResidenceKogod School of Business American University

National Speakers Bureau Listing by State

Nationally known experts on various payroll topics who receive training from APA and teach various APA seminars. Members are also available for other speaking engagements, representing the APA on payroll-related topics.

Valerie Alexander-Bailey, CPP Payroll Manager Purple Language Services, Inc. Roseville, CA Martin Armstrong, CPP Sr. Director Payroll Shared Services Time Warner Cable Charlotte, NC

Fred A. Basehore Jr., CPP Owner/Principal F.A. Basehore & Associates Wake Forest, NC

Irene H. Chapman, CPP Owner/Manager Irene H. Chapman & Associates, LLC Goodyear, AZ

Pat N. Corturillo, CPP Director of Payroll Services Baldwin-Wallace College Berea, OH

Nora M. Daly, CPP Senior Product Manager, US Legislation Oracle USA Redwoods Shores, CA


APA COMMITTEES

Sondra Dougherty, CPP Director, Support Services Orange County Department of Education Costa Mesa, CA

Daniel Dycus, CPP Sr. Mgr., PR-Disbursements/Benefits Intelsat Washington, DC Jennifer W. Fiocchi, CPP Payroll Consultant Wilmington, MA Rosemarie Fraumeni, CPP Payroll & Benefits Specialist IInsulet Corporation Bedford, MA

Michelle Ganzer, CPP Payroll Manager Briggs and Stratton Corporation Wauwatosa, WI

Brent Gow, CPP Dir. Global Pr. Consulting & Compliance Starbucks Coffee Company Seattle, WA Jane Holmes, CPP Director, Business Services NorthgateArinso Batavia, OH

Kristi G. Huffine, CPP Payroll Manager DSI, Inc. Nashville, TN

Gretchen Inouye, CPP Sr. Payroll Tax Analyst Harrah’s Entertainment, Inc. Las Vegas, NV

Amy Jankowski, CPP Manager, HRIS & Payroll Seahawk Drilling, Inc. Houston, TX Joleen Jepsen Director of Payroll and HR Services Assurant West Des Moines, IA

Suzanne Leopoldi-Nichols Head of Shared Svcs. Operations American Greetings Cleveland, OH

Gary W. Lynch, CPP Consultant Brier, WA

Vickie B. Majors, CPPAmericas Payroll Operations Director IBM Hermitage, TN

Linda Marks, CPP Payroll Supervisor Paycor, Inc. Lenexa, KS

Marcela McCarthy, CPP Director Payroll Services McKesson Corporation San Francisco, CA

Billy J. Meyerkorth, CPP Payroll Manager American Century Investments Kansas City, MO

Ian Mise President & CEO LeadingEdge Payroll Group, Inc. Newmarket, ON CA

Ronald L. Moser, CPP Supervisor, Human Resources Kenmore-Town of Tonawanda Schools Buffalo, NY LaTisha O’Neal, CPP Payroll Analyst Bok Broken Arrow, OK James R. Paille, CPP Director OperationsThomson Reuters Dexter, MI

Michael Pappas, CPP Owner/Managing Director MP Consulting Services Barnegat, NJ

Tina M. Peery Gholson Chagrin Falls, OH

Lisa Poole, CPP Corporate Payroll Manager Simmons Bedding Company Atlanta, GA

Les P. Quinn, CPP Director of Payroll Premier Employer Services, Inc. Centennial, CO

Emily Z. Rook, CPP Consultant Circle Financial Services Hoffman Estates, IL Karen Salemi, FLMI, CPP North America Training Mgr. IBM Pepperell, MA

William H. Schmalle, CPP Financial/Business Analyst McKesson Corporation San Francisco, CA

Deborah E. Viers Traylor, CPP ConsultantDVT Consulting LLC Castro City, CA David D. Wakeling, CPP Payroll Manager Los Angeles County Metro Transportation Authority Los Angeles, CA

Sarona-Lee Wilde, CPPPayroll ManagerPortland Public Schools Portland, OR

Michelle R. Wright, CPPWilliamsburg, VA

National Speakers Bureau Listing by State (continued)


61

APA COMMITTEES

National Speakers Bureau Listing by State (continued)


David M. Young, CPA Associate Treasurer and Tax Manager Kent State University Kent, OH

Barbara M. Youngman, CPP Legal Compliance Mgr. Brinker Int’l. Dallas, TX

Nominating and Elections Committee

Recruits, screens and recommends candidates for participation in the orderly and democratic election of the President-Elect and Board of Directors.

Chair Lucy Key Price, CPPPresident L. K. Price & Assoc. Consult Svcs. J W Fiocchi, CPPConsultant Mark A. KiefferDIR PR SVCS Simon Property Group

Nancy L. Larmore, CPPConsultant Robyn T. Maslouski, CPPDir. HR Svcs. Cardinal Health Jodi Picard

Karen Salemi, FLMI, CPPNorth America Training Mgr. IBM

ChairMartin C. Armstrong, CPPSr. Dir, PR Shared Svcs. Time Warner Cable Jennifer Becker, CPPAssociate Director Project Management Pfizer Anne E. CliffordSR CN Equaterra Sherry DancyPayroll Operations Mgr. Lowe’s Companies Inc.

Diane DaumlerCorporate Payroll Mgr. Johnson Controls

Shirley K. Fleming-Brickous, CPPAccounting Supervisor - Payroll Harris Corp. Michael A. HerediaVice President, Finance AllianceBernstein LP

Joni H. James, CPPShared Services Payroll Manager CMC Americas

Michele F. Jankowski, CPPManager, Payroll Sunbelt Beverage Co. LLC Suzanne Leopoldi-NicholsHead of Shared Service Operations American Greetings Linda S. Misegadis, CPPDir. PR/HR Svcs. City and County of Denver Dee A. Nelson, CPPCorporate Payroll Mgr. Koniag Development Corp.

APA and AAPA Shared Services Task force

Serves APA and AAPA’s members by investigating and communicating innovative business practices used in a shared services environment.


APA COMMITTEES

Strategic Payroll Leadership Task force

Serves APA’s members by investigating and communicating innovative business practices, emerging technologies, outsourcing strategies, and global issues.

ChairLinda M. Obertin, CPPProgram Director Fidelity Investments

Chair, Best Practices Subcommittee John V. Raguz, CPPPayroll Manager Progressive

Chair, Emerging Technologies SubcommitteeRoger A. Smith, CPPPayroll Management Consultant PayrollProf.com

Chair, Global Issues Subcommittee Catherine Veinbachs

Donna L. PettyManager Payroll/HRMS Dresser Inc.

Chair, Outsourcing Practices Subcommittee Brian KoniukManaging Dir. The Hackett Group

Chair, Retail Best Practices SubcommitteeRon ZivcsakDir, FN Analysis & PR Sterling Jewelers Inc.

Brent R. Gow, CPPDir. Global Pr. Consulting & Compliance Starbucks Coffee Co.

Chair, Government/Public Sector Best Practices Subcommittee Ronald L. Moser, CPPHR Supervisor Ken-Ton Schools

Linda S. Misegadis, CPPDir. PR/HR Svcs City and County of Denver

Chair, Health Care Subcommittee Christine Martinez, CPPDir. Emp. Svcs. HCR ManorCare

Mirtha T. Johnson, CPPDir. PR Svcs. UW Medicine Health Systems

MembersMarcia L. AamodtDir. Comp. Svcs. Apple, Inc. Joetta Ames, CPPPR Supervisor Walmart Stores, Inc. Dana Aronson, CPPSr. Human Capital Assign. Svc. Ernst & Young LLP Ally M. BaneSenior Product Manager Ceridian Corporation Byron L. BarbreDirector Payroll Operations Lowe’s Companies, Inc.

Fred A. Basehore Jr., CPPOwner/Principal F.A. Basehore & Assoc. Suzie L. Bentley, CPPDirector-Payroll, Stock Administration NVIDIA, Corp. Diana L. Bernier, CPPDirector Payroll VCU Health Systems Patricia A. Blume, CPPPayroll Supervisor Jefferson City Med. Grp. Ken BourgeoisAmerica’s Regional Payroll Mgr. Hewlett Packard Judy Brooke-Gomez, CPPGlobal Payroll Operations Supervisor Bechtel Corp. Luanne Brown, CPPPayroll Manager Grand Valley State Univ. Mary Brumm, CPPPayroll Manager NVIDIA Thomas BucherDirector Payroll ConocoPhillips Karen A. BuckleyDirector of Payroll Phillips Van Heusen Corp.

APA and AAPA Shared Services Task force (continued)

Serves APA and AAPA’s members by investigating and communicating innovative business practices used in a shared services environment.

Bill ParkerVice President, Shared Services AES Sheri RatliffDirector, Total Rewards-Payroll Sprint Nextel

Chris TomminsADP Deborah E. Viers Traylor, CPPConsultant DVT Consulting LLC

Penny WellerSr. Business Advisor The Hackett Group

63

APA COMMITTEES

Kris Burke, CPPPayroll Manager Janus Capital Group Mark CanterDir. Payroll Process & Control Lowe’s Companies Christine Carden, CPPPayroll Supervisor Nike Jessica CarlHR Generalist Mercy Corps. Philip CavorettoDirector of Disbursement BJC HealthCare Irene H. Chapman, CPPOwner/Manager Irene H. Chapman & Assoc. LLC Jerald A. ChoySenior Consultant Hager Strategic, Inc. Cynthia J. Cichosz, CPPPayroll Consultant Carole R. Clausen, CPPDirector of Payroll & HRIS Sephora USA Inc. Kenneth M. ConwayWorkday Principal Consultant Wise Consulting Associates, Inc. Keith Cooper, CPPAssistant VP, Payroll Cox Enterprises Jennifer L. Cozier, CPPProduct Strategy Manager ADP Ron R. CunninghamPayroll Manager Dennis G. Danilewicz, CPPSenior Director Payroll ServicesNYU Medical Center

Michael G. Dauber Arlyn DavichPayPerks Matthew J. DaviesBusiness Services Specialist Sacramento Metro Fire District Lisa DisselkampPresident Athena Enterprises Anthony DobsonManager - Payroll Giant Eagle Patrick B. Dougherty, CPPDirector of Payroll & HRIS TBC/TireKingdom Sondra Dougherty, CPPDir. Support Svcs. Orange Co. Dept. of Edu. Angie Eller, CPPPayroll Manager SPX Corporation Deborah Ellis Timberlake Esq., CPPPrincipal Timberlake and Associates Carlene D. Ferrera, CPPPayroll Manager J. W. Fiocchi, CPPConsultant Nancy S. Fletcher, CPPPR Manager HD Supply Carla FrankGoogle Inc. Paul Thomas Fransen, CPPCorporate Payroll Manager Turner Corporation Jennifer Fuller, FPC, CPADeputy Auditor-Controller County of Riverside

Michelle Ganzer, CPPPayroll Manager B&S Corp. Frederick B. Garrett, CPPCORP PR ADMIN Ball Corporation Susan GillmanDirector Process Mgmt. Prudential Financial Adam GoldenPrincipal Major Oak Consulting Pamela J. Grabowski, CPPPayroll Manager Covidien Bernadette B. GutillaSr. Mgr. Payroll Tax & Compliance Abercrombie & Fitch Judith Kaye Hahn, CPPVP HR Worksource Jean Handel-BaileySolution Manager US Payroll ByD SAP Labs, Inc. Bruce R. HanrahanUS Payroll Manager McKinsey & Co. Mary Jo Harling, CPPConsultant PayrollProf.com Jan Hartman, CPPPayroll Manager The Bon-Ton Dept Stores Inc. Raeann B. Hofkin, CPPPR/AP Mgr. Telerx Marketing Steven E. Holdaway, CPPPR Mgr. Fred Hutchinson CRC

Strategic Payroll Leadership Task force (continued)



APA COMMITTEES

Kathy HoogenakkerPayroll Manager City of Eden Prairie Peggy J. Jarombek, CPPDir. Pmt. Svcs. Express-Scripts Inc. Sharon JassySr. Auditor & Controller Manager County of San Diego Rita JordanSecy-Treas CCC Group, Inc. Kathy KearneyCostco Wholesale Patrick F. Keating, CPP, SPHR, CEBSPayroll and Compliance Manager Babson College Kathi KenneyPayroll Mgr. Watson Pharmaceuticals Inc. Faridah Khan, CPPDeputy Comptroller City of Chicago Dept. of Finance Rosie Klein, CPPPR/HR/Expat. Svcs. Kelly R. Klitz, CPPPrincipal Strategy Manager Oracle USA, Inc. Cheri R. Klyn, CPPDir. Comp. & Benefits Vermeer Corporation Patrick Landers, CPPManaging Director KPMG Gwen H. Landon RossManager of Payroll Pacific Gas & Electric Company Judy LantrySr. Payroll Manager HD Supply, Inc.

Victoria M. LaughlanPayroll/HRIS Manager Harland Fin. Solutions Inc.

Lawrence LeuchtmannAssociate Director Payroll Operations AT&T Services, Inc. Vickie B. Majors, CPPAmericas PR OPS Dir. IBM Lisa MayPayroll Supervisor NYU Medical Center Stephanie P. McAtee, CPPPayroll Manager McLane Co. Inc. Marcela G. McCarthy, CPPDirector Payroll Services McKesson Corp. Joanne M. McLarenPayroll Manager Princeton University Kathleen L. Menda, CPPDir. of Payroll/Payroll Ctr. of ExcellenceACS Inc. Gary MierzwiakDir. Business Sys. HCR Manor Care Ian MisePresident & CEO LeadingEdge Payroll Group Inc. James MoncarzDir. Corp. Development Versult Mary Muellner, CPPPayroll Director MN Management & Budget James MuldoonManager, Payroll Operations Lincoln Financial Group

Suzanne Mulligan, CPPDirector of Payroll Central Piedmont Community College Rachel B. Mumford, CPPPayroll Director Miami Dade College Robin A. Murphy, CPPHRIS/PR Mgr. Deluxe Corporation Dee A. Nelson, CPPCorporate Payroll Mgr. Koniag Development Corp.

Peggy J. NesheimDirector of Payroll DaVita Brenda Nevarez, FPCSr. Mgr. PR Armani Exchange David J. O’DellGlobal Payroll Mgr. Bechtel Corp. Brian OwensSr. Manager, Continuous Improvement Wal-Mart Stores Inc. Linda V. Pappillion, CPPDirector, Payroll Pacific Sunwear Bill ParkerVice President, Shared Services AES Karen ParksAssit. to the Fin. Dir. City of Leander Brad R. Patterson, CPPPrincipal Consultant Collaborative Solutions LLC Tracey R. PattersonField PR Mgr. Love’s Travel Stops



65

APA COMMITTEES

Wilma J. Penny, CPPPayroll Manager CME Group Lorelei G. Peters-NicklePayroll Manager Florida Credit Union Bruce E. Phipps, CPPCorporate Payroll Manager Albert Einstein Healthcare Network Gloria Phipps, CPPPayroll Supervisor Chemeketa Community College Richard J. PietrusDirector - Payroll Belk Inc. Rhonda M. Pizzitola, CPPPayroll Manager and HR/PR SAP Lead Rowan Companies, Inc. Brenda Plechaty, CPPPayroll Manager Interior Architects Brent PlunkettPayroll Director Auditor of State Roy PotvinEMC Becci Powers-Johnson, CPPTarget Corporation Becky Raiber, CPPPayroll Manager BioMarin Pharmaceutical, Inc Julie A. Rein, CPPMgr Global HRIS/Payroll ADC Karalee Richardson Janet A. Roome, CPPSr. Proj. Mgr. Celergo LLC

James B. Rosseau Sr., CPPSenior VP, Segment Director JP Morgan Chase Nancy RuoffPyaroll Section Manager State of Kansas Jeanne RyboltConsultant Ghada Saber, CPPGLO PR DIR Franklin Templeton Marilyn C Sainlar, CPPPayroll Mgr. Papa John’s Intl. Renae L. Scheiber, CPPPayroll Supervisor JHU Applied Physics Laboratory Laura J. Scott, CPPPayroll Implementation Manager ACS Marlene J. ScottVP of Payroll ABM Industries Yumeka A. SeabrooksSpv. ACC County of Riverside Kate J. SendegeyaDirector of HR Operations, Payroll BlackRock Elizabeth L. ShantonDirector - HR Service Delivery Deloitte Deborah J. Spyker, CPPSr. Manager Ernst & Young LLP Laurie StanzionePayroll Director Allegis Group

Jeff M. Stayner, CPPSenior Financial Accounting Analyst Principal Financial Group Cynthia A. Stump, CPPPayroll Manager III Corning Inc. Kelly H. Swanson, CPPHR Operations Director FICO Deborah Tarter, CPPSr. Payroll Supervisor 7-11 Glenn ThomsonVP Sales & Marketing Versult David D. Wakeling, CPPPR Mgr. LA County Metro Trans. Auth. Sarona-Lee Wilde, CPPPayroll Manager Portland Public Schools Michelle R. Wright, CPPConsultant Holly H. YodersDirector of Payroll Chico’s FAS Inc. Carl York, CPPPayroll Manager La Quinta Inns & Suites




APA COMMITTEES

Marcia L. AamodtDir. Comp. Svcs. Apple, Inc. Christina S. Adair, CPPSr. Business Analyst ADP Angel R. AdamsPresident Alpha Payroll Solutions Roberta L. Adams, CPPPayroll Tax Director ACS Lisa Ager, CPPPayroll Accountant Acclaim Technical Services Mary Jane AkinHR/Payroll Accountant Grand River Dam Authority John E. AllisJ. Allis & Co. LLC Jim J. Alturo, CPPStaff/Contractor PR Supervisor Day & Zimmermann Inc. Sherry Andrews, CPPCorp. Payroll Mgr. Timec Teresa AngelVP, Oracle System Administrator PFF Bank & Trust

Judie Aranyos, CPPFinance Manager American Express Lois Arcuri, CPPGlobal BEN Acc/PR Mgr. Graftech Int’l. Holdings, Ltd. Debe L. Armstrong, CPPPayroll Manager Oxbow Corporation

Martin C. Armstrong, CPPSr. Dir., PR Shared Svcs. Time Warner Cable

Joyce Asher-Nicholson, CPPSenior Consultant IBM Global Services Yelena Babayan, CPPSS Payroll Manager Tetra Tech Inc. David R. BaileyPayroll Director Learning Care Group Ann E. Baker, CPPDirector of Payroll PSS World Medical Arlene S. BakerTrainer Paycor Tammie BaldridgeAccounting Manager Koyitlotsina Ltd Susan L. Baptista, CPPVP, Dir., of PR/HRIS Arnold Worldwide Terence BarfieldDirector Human Resources Vulcan Materials Company Florida Rock Div.

Margaret C. BartonManager Payroll Neiman Marcus Michael J. Bateman CPPOwner Pony Parts Express Ltd William R. Bates, CPPPresident Colorado Payroll Consulting Inc. Latahsha K. Battee, CPPPayroll Manager Michael R. Beaty, CPPManager, Corporate Payroll Services Con-way Enterprise Services

Bruce A. Beckman, CPPUtility Payroll HR Consultant Mincom Inc.

Lorie D. Behan, CPPHuman Resources Analyst II City of Fremont Colleen BendlDIR PR SVS Carnegie Mellon Univ. Linda E Bennett, CPPPayroll Administrator West Coast Paper Co. Suzie L. Bentley, CPPDirector-Payroll, Stock Administration NVIDIA, Corp. Diana L. Bernier, CPPDirector Payroll VCU Health Systems Barbara B. BlackPayroll Manager MBM Corporation Cynthia L. Black, CPPSR Analyst Pfizer Cheryl R. Blackmore, ACPP, DP-CPS James B. Bolek, CPPVice President, Payroll Operations BASIC Payroll Plus Joan B. Booth, CPP Karlene BowenPayroll Administrator DealerTrack Barbara E. Bozeman, CPPPayroll Manager Synq Solutions Inc. Rennie BradshawPresident The Payroll Firm LLC Dennis E. Bramow, CPPManager - Travel Payments PepsiCo, Inc.

Volunteers to the APA Hotline Referral Service

Within their area of expertise, research and respond to payroll questions posed by members (a valuable membership benefit).

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APA COMMITTEES

David E. Brant, CPPAssistant Controller Pepperdine University Donna L. Brinkman, CPPDirector of Payroll Services Lennar Corporation Anita V. Brotonel, CPAVice President AMLI Residential Properties Lori Brown, CPPSenior Manager, Payroll CACI Inc. Maureen F. Brown, CPPPresident Gemini Consulting Mary Brumm, CPPPayroll Manager NVIDIA Amorette N. Bryant, CPPPresident A. Bryant Consulting Mandy C. Bryant, CPPDirector of Human Resources Twin Lakes Regional Medical Ctr. Ngan T. Bui, CPPPayroll Tax Specialist Univar USA Inc. Brandi Bultman-Greenwood, CPPPayroll Tax Supervisor 3M Alex Burnett, CPPPayroll Consultant Bay Payroll Juanita Cabreira, CPPPayroll Manager LSI Robert J. CalabroDirector of Taxes Randstad USA

Lee Caldwell, CPPPayroll Manager The Kennedy Center Shirley L. Campbell, CPPPayroll Manager Netstar - 1 Inc. Jim CanfieldDirector, Complementary Services TALX Corp. Debra Lynn Carp, CPPManager Human Resources AXA Art Insurance Corporation Rolando M. Carramanzana, CPPPayroll Tax Accountant County of Sutter Jackie A. Carroll, CPPConsultant C&C Enterprises Timothy J. Carroll, CPPPayroll Supervisor City of Columbus Auditor Deborah A. Cash, CPPPayroll Tax Compliance Specialist The Employer Advantage LLC James CastellanoPresident/Owner J. Castell Consulting Inc. Amor Castillo, CPPPayroll Supervisor Linear Technology Corporation Irene H. Chapman, CPPOwner/Manager Irene H. Chapman & Assoc. LLC Amie Y. Cherrington, CPP, FPCManager, EDM Cardinal Health Cynthia J. Cichosz, CPPPayroll Consultant Barbara ClausenPayroll Manager University of St. Thomas

Timothy B. Cochran, CPPPayroll Business Analyst Duke Energy Melinee D. Cody, CPPDirector Support & Training PenSoft Kelly ColglazierHR/Payroll Administrator Stolle Machinery Co. Jill A. Colvin, CPPPayroll Manager Tara Cares John R. Costa, CPPController John E. Fogarty Center LaDonna K. CourtsCorp. Payroll Manager Love’s Travel Stops & Country Stores Elida Coverston, CPPPayroll Manager Charmyne Crowe, CPPSoftware Support Specialist Tyler Technologies Frederick I. CrowleyAssistant Controller Mass. Institute of Technology Faye CunninghamPayroll Manager The Scripps Research Institute Joyce L. Curley, CPPPayroll Manager Center Partners Inc Beverly Curtis, CPPHR/Payroll Manager Alter Trading Corp Betsy Ann Cziria, CPPNA Payroll Manager SkillSoft Corporation Nora M. Daly, CPPSr. Prod. Mgr. US Legislation Oracle America, Inc.

Volunteers to the APA Hotline Referral Service (continued)



APA COMMITTEES

Dennis G. Danilewicz, CPPSenior Director Payroll ServicesNYU Medical Center Michael G. Dauber

Heide Daugherty, CPPPayroll Operations Manager Harsco Corporation Margie DavenportHR Services Mgr. Cynthia Davidson, CPPDisbmt. Mgr. Leprino Foods Co. Ana O. Davis, CPPPayroll Manager Jackson Walker L.L.P. Douglas C. Dawes, CPPPayroll, Commissions & HR Manager CTR Systems Heather DayEMP SVS DIR Wayne County Airport Authority Karen De Renard, CPPPayroll Coordinator City of Fontana Peter Del Monaco, CPPPartner P.H.D. Consulting E.T.S Priscilla V. DiersTransition Manager IBM April DowlingHR Administrator The Outsource Group Michelle DoyleHR/ Payroll Mgr. Park Place Corporation Sherry L. DuncanAsst. Mgr. Payroll Operations Certified Payroll Svcs.

Sherry L. Dwyer, CPPSoftware Sup/Trng. Mgr. Optimum Solutions Inc. Joe EdmistonPayroll Manager Presbyterian Church (USA) Stephanie EdwardsDir., Shared Svcs. Troon Golf LLC Vickie Elder, CPPSr. PR Mgr. Texas Roadhouse Lisa R. Ellis, CPPPayroll/Benefits Specialist Embraer Aircraft Maint. Svcs. Maryana Enkishev, CPPThe McGraw-Hill Companies Laura EscobedoPayroll Supervisor Health Net Inc. Teresa L. Evans, CPPImplementation Consultant ADP Michael Evink, CPPController Highway Lumber Company Pam M. Fack, CPPPayroll Manager QAD Inc. Kimberly A. Finger, CPP

Shirley K. Fleming-Brickous, CPPAccounting Supervisor - Payroll Harris Corp. Carolyn S. FloresRegulatory Analyst Hewitt Assoc. Lindsay R. Forish, CPPPayroll Supervisor DICK’S Sporting Goods

Tina ForstingPR SPV Allied Waste Industries Sheree M. Fournerat, CPPPayroll Manager Mustang Engineering Vanessa Fraser, CPPPayroll Manager MedImpact Taunya Fritzsching, CPPPayroll Tax Administrator Noble Energy, Inc. Andrea GalanteDir. of Payroll Services Zale Corporation Catherine Galloway, CPPSenior Staff Accountant JH Wright & Associates Brian Gamble, CHRPManager Legislative Compliance Ceridian Canada Ltd. Michelle Ganzer, CPPPayroll Manager B&S Corp. Belinda S. Garcia, CPPPayroll Tax Manager Lennar Corporation Christine M. Garner, CPP

Ramona Geegan, CPPPR SP BJ Services Nancy M. GillPayroll Administrator Town of Hilton Head Island Dominick G. GiordanoManager - Payroll Consolidated Edison Leigh Ann A. GlowaskiPayroll Manager Deloitte Services, LP



69

APA COMMITTEES

Michelle A. Goodman, CPPPayroll Manager IP Casino, Resort & Spa Brent R. Gow, CPPDir. Global Pr. Consulting & Compliance Starbucks Coffee Co. Charlotte Green, CPPPayroll Manager The Farm Agency Margie C. Green, CPPPayroll Implementation Coordinator Pinnacle Business Systems Rebecca E. Green, CPP

Doris W. Greenwell, CPPPayroll Administrator Stanley Steemer International, Inc. Nancy L. Grigsby, CPPDir. Bus. Svcs. Elliott Davis LLC Jeannie Gross, CPPPayroll Manager BouMatic Hope Gutowski, CPPSr. Accounting Analyst Masco Corporation Gertie Haese, CPPPayroll Administrator Froistad & Associates Inc. Judith Kaye Hahn, CPPVP HR Worksource Michael D. Hall, CPPConsultant Mary Jo Harling, CPPConsultant PayrollProf.com Clarissia H. Harris, CPPPayroll Manager

Suzanne K. Harrison, CPPHR Benefits Coordinator Nucor Building Systems Cindi HatchPayroll Specialist Elm Locating & Utility Sevices Nikki HaynesPayroll Supervisor Pearl River Resort Debby C. Hecker, CPPCorporate Payroll Manager DormanProducts, Inc. Glenn Heil, CPPSr. PR Mgr. The Shaw Group Inc. Carolyn K. Heiser, CPPAssoc. Dir. Firmwide Payroll KPMG Carol Heiss, CPPTax Department Manager Paytime Payroll Processing Cherise HendersonSenior Human Resources Administrator FSP/Ceres Food Group, Inc. Louetta HendrexManager of Payroll Services VNA of Staten Island Jeffrey M. Hill, CPPSr. Consultant CherryRoad Technologies Charlotte N. Hodges, CPPSr. PR Mgr. Experience Works Raeann B. Hofkin, CPPPR/AP Mgr. Telerx Marketing

Steven E. Holdaway, CPPPR Mgr. Fred Hutchinson CRC

Jane Holmes, CPPDir. Business Svcs. NorthgateArinso Charlotte C. Holt, CPPBusiness Process Consultant III Progressive Insurance Sherri Hook, CPPPayroll Supervisor Payroll Solutions Anissa HopkinsPayroll Tax Supervisor Flora Hossfeld, CPPPayroll Supervisor Susan Hudson Kristi G. Huffine, CPPPR/HRIS Mgr. Direct General Nadine K. Hughes, CPPVP Tax CompuPay Inc. Julie A. Hunt, CPPDirector of Benefits, Payroll and Compen.The Comex Group Carolyn T. Huse, CPPPR Mgr. Glazers Gretchen L. Inouye, CPPSr. Payroll Tax Analyst Harrah’s Entertainment, Inc. Jeanne E. Irvin, CPPProd. Mgr. U.S. PR Workday, Inc. Kimberly R. JacksonRegional Director of Fiscal IntermediaryTNT Fiscal Intermediary Services, Inc. Beth Jacobson, CPPPayroll Manager Weatherford International Inc.




APA COMMITTEES

Amy Jankowski, CPPManager, HRIS & Payroll Seahawk Drilling Inc. Gwendolynn Jayne, CPPPayroll/AP E+ Cancer Care Linda Johnson, CPPPayroll Specialist Ceridian Mirtha T. Johnson, CPPDir. PR Svcs. UW Medicine Health Systems Vanita Johnson, CPPPR Coord. II Doosan Infracore Construction Equipment Victoria A. Johnson, CPPSenior Consultant Deloitte Consulting LLP Joan L. Jones, CPPCorporate Payroll Manager Therma-Tru Corporation Susan Judah, CPPKronos Project Manager City & County of Denver Helen Karakash, CPPDir. PR Republic Services Inc. Kimberly Kauffman, CPPPayroll Specialist City of Buffalo Linda K. Kayser, CPPPayroll Manager Cengage Learning Patrick F. Keating, SPHR CEBS, CPPPayroll and Compliance Manager Babson College Michelle Kehres, CPPPayroll Administrator Colonial Pipeline Company

Charla Keith, CPPSBU II Manager ACS Betsy KellyPayroll/Benefits Manager Oregon Department of Correction Diane KellyAccounting Manager Wendy M. Kendall, CPPPayroll Accountant Samuel W. Kerch, CPA, CPPTax Research Director Symmetry Software Nawal S. Khalaf, CPPPayroll Manager ASCD Organization Roxanne M. Kirkpatrick, CPPManager Finance Fluor Corporation Deborah A. KleinHR Mgr. Pawling Corporation Karen E. Klein, CPPPR TX CN University of Minnesota Rosie Klein, CPPPR/HR/Expat. Svcs. Casey J. Knasel, CPPDirector, HRIS & Payroll Saint Luke’s Health System Terri Knox, CPPPayroll Assoc. Mgr. Lockheed Martin Shared Services Gail M. Koch, CPPPR BEN MGR Japs-Olson Company Brian D. Koons, CPPImplementation Consultant ADP

Susan C. KormanSr. Consultant, HCM Deltek, Inc. Roberta KozlarekPayroll Manager Schott North America Inc. Karen M. KozubalPayroll Manager Loyola University Med. Ctr. Raymond Krause, CPPSr. Tax Res. Analyst The Ultimate Software Grp. Paula M. Kreiser, CPPPayroll Consultant Airgas Inc. Erica A. KruschPayroll Manager Client Services Christine S. Kunkle, CPPSr. Payroll & Benefits Analyst Essroc Cement Corp. Frances Kurlinski, CPPDir. TX Planning/Reporting Gevity Patty K. Lake Cady, CPP, CPA, CTPFunctional PR CN Hewitt Associates Melenie R. Lambert, CPPEmployers Resources of Colorado Pamela L. LangleyPayroll Manager Saint Thomas Health Service Chryl T. Larkin, CPPPayroll Manager Infinera Corp. Nancy L. Larmore, CPPConsultant Florene P. LeaPayroll Director Houston Community College



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APA COMMITTEES

Kathi L. Lee, CPPPayroll/Benefits Specialist Chippewa Falls Schools Margaret LeePayroll Manager Blue Diamond Growers Corey Lehr, CPPDir. PR. Comp. & Admin. Univ. of Cincinnati Anne D. LenniePayroll Specialist Beard Miller LLP George LeNoir, CPP

Barbara Leonard, CPPPR Administrator Delmarva Community Services Inc. Julie LepperMember-Manager Julie S. Lepper, Accounting and Tax Services

Barbara E. Leverette, CPPPayroll Director University of New Orleans Joel F. Levy, EsqChairman & CEO Benefit & Compensation Consultants Inc. Leri N. LewisOwner Premier Tax Service Sharon L. Lewis, CPPPayroll Supervisor - Shared Services URS Corporation Elsie Ling, CPPCity Payroll Manager City of Seattle Connie A. Lizaola, CPPDirector Loma Linda University HSC Katherine Logan, CPPPayroll Manager NASDAQ OMX Group

Denise LucasPayroll Manager Frucon Construction Corp. Terri A. Lucas, CPPDir., PR/HRIS Nationwide Children’s Hospital Janie N. Lunday, CPPDirector HR Shared Services NEC Corporation of America Stacie N. Maas, CPPPayroll Coordinator Cox Communications Tess Mairhuber, CPPVP & Manager Bangor Savings Bank DBA Bangor Payroll Vickie B. Majors, CPPAmericas PR OPS. Dir. IBM Folasade MakindePayroll Manager Childrens Guild Bonnie L. Makuch, CPP Alice MalloyPayroll Dept. Mgr. Landrum Professionals Ben Manrriquez, CPP Marva A. March, CPPPR Consultant CGI-AMS Wilma MarksPGCPS Betty H. Martin, CPPConsultant/Instructor MSE Consulting Services Wendi M. Martin, CPPVice President Bank of America

Diane MartinezAccountant Historic Landmarks Foundation of Indiana

Robyn T. Maslouski, CPPDir. HR Svcs. Cardinal Health Emilio P. MastropaoloHRIS & Payroll Consulting Services Inc. James C. Maumus, CPPPayroll Consultant

Christy M. Mazzara, CPPPayroll Manager Headwaters Building Products Shirley L. McAllister, CPPDir. HR Aim International Inc. Bernadine McCalisterPayroll Manager Imperial Parking Deneen McCormick, CPPSAP Bus. Analyst PR Taxes Acctg. PA Sys. of Higher Ed. Jo McCoy, CPPPayroll Administrator Modern Industries Karen McCullochPayroll and Benefits Administrator Nakina Systems Mary Ellen McDonald, CPPAccounting TYBRIN Corporation Virginia L. McGrady, CPPBookkeeper City of West Columbia Lori McIntoshU.S. Payroll Administrator VAE Nortrak North America Inc. Marcia E. McKeen, CPPPayroll/Benefits Manager Informa Support Services Inc. Karen E. McKinstry, CPPSr. Mgr. PR CO/PR Fresenius Med Care - N.Am.




APA COMMITTEES

Keith A. McKnight, CPPPayroll Manager Wheatland Tube Co. Joanne M. McLarenPayroll Manager Princeton University Denice R. McMahon, CPPSr. Business Systems Consultant Pam McNatt, CPPMgr. PR Tax/Acctg. Hilton Hotel Corporation Julie MedinaSenior HR Administrator MC 2 Elizabeth MedvetskyPayroll Supervisor Jewish Community Services of South FL Levi G. Meeske, CPPSr. HRIS Analyst Scientific Games Intl. Kathleen L. Menda, CPPDir. of Payroll/Payroll Ctr. of ExcellenceACS Inc. Robert MennaSenior Consultant Watson Wyatt Worldwide Ericka Menor, CPPPR Admin. Ossur Americas Pam Meridy, CPPPayroll Administrator The SE Permanente Medical Group Billy J. Meyerkorth, CPPPayroll Manager American Century Investments Christine M. MeyersIntl. PR Facilitator Kraft Foods Inc.

Donna Michele, CPPDir. PR/AP MVP Health Care

Jennifer S. Middelkamp, CPPPayroll Spvsr. Rummel Construction Alicia S. Milligan, CPPHR Manager Aberdeen Asset Management Inc. Dana M. Mirabelli, CPPSr. Tech. Sup. Spec. ADP Inc. Ian MisePresident & CEO LeadingEdge Payroll Group Inc. Shamiki Mitchell, CPPSr. Canadian Payroll Tax Analyst CB Richard Ellis Sylvia Moats, CPPPayroll Coordinator Diebold Inc. Flora Mojica, CPPPR Lead/Manila OPS IBM Cecelia MonoarFa-TaimeMgr. PR/Expense Reimbursement SanDisk Corporation Eduardo MonroyPayroll Sub Manager Bimbo SA de CV Maria Montoya, CPPManager, HR and Payroll Administration Expro Americas LLC Michelle Morgan, CPPUltimate Software Gatailevao MosePayroll Manager Fuller Theological Seminary Nancy MotleySr. Team Leader Roquette America Inc.

Teresa A. Mulkey, CPPPayroll Manager Dr Pepper/Snapple Group

Suzanne Mulligan, CPPDirector of Payroll Central Piedmont Community College Robin A. Murphy, CPPHRIS/PR Mgr. Deluxe Corporation Diane Navarro, CPPMgr. US PR CPM CPP AMEC E&C Services Alan Nelis, CPPPayroll Manager Sprint Dee A. Nelson, CPPCorporate Payroll Mgr. Koniag Development Corp. Julie E. Nelson, CPPPayroll Analyst MidAmerican Energy Company Donald L. NeumannPresident DATAPAK INC. Sandra NewthSr. Payroll Accountant Forest Oil Corp. Valery A. Noakes, CPPMgr. PR Tesoro Companies Inc. Joe NuccioManager, Payroll and T&E Services Metso Shared Services Ltd. Christine K. O’Donnell, CPPPayroll Manager University of San Diego Lydia L. OlsenGlobal PR Mgr. Frontier Drilling LaTisha O’Neal, CPPPayroll Analyst BOK



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APA COMMITTEES

Theresa Ortiz-Mejia, CPPHR Specialist Salt River Project - MS PAB-270 Cheryl A. Pacheco, CPPSenior Manager of Payroll Anna’s Linens Kathy D. Pack, CPPPayroll Manager Central Parking System Vivian J. Pahati, CPPPR Mgr. Jet Propulsion Laboratory Michael Pappas, CPPOwner/Managing Dir. MP Consulting Services Rocco ParisiPayroll Administrator II Biosite Nancy E. Parkinson, CPPPR Tax Analyst Huron Consulting Group Vikki S. Parman, CPPDirector of Payroll KCTCS Jodi L. Parsons, CPPMgr. PR & A/P IFMC Melody C. Pasion, CPPMgr. Tax/Comp. Health Net, Inc. Linda A. PattersonPayroll Manager Bankers Employer Services Tracey R. PattersonField PR Mgr. Love’s Travel Stops Tracy R. PattersonPayroll Manager St. Frances Medical Center

Deborah Peters, CPPPR Dir Turner Broadcasting Bruce E. Phipps, CPPCorporate Payroll Manager Albert Einstein Healthcare Network Marilyn K. Phipps, CPPDir. Corp. PR Triumph Group, Inc. Deborah Piacitelli, CPPDirector of Payroll the GoDaddy Group, Inc. Brian R. Pierce, CPPPayroll Project Manager Oldcastle APG, Inc. Kanetha L. Plumber, CPPPayroll Manager Rollins Inc. Lisa R. Poole, CPPCorporate Payroll Manager Simmons Bedding Co. Rhonda L. Potter, CPPSr. Payroll Manager Wyndham Hotel Group Shelley R. Quartiero, CPPProject Manager PayTech, Inc. Stephen RahamanSenior Accountant Morris Heights Health Center

Anna M. Ramira, CPPPayroll Supervisor Prison Fellowships Ministries Paula RampkePayroll Manager Thoratec Corporation E. Dina Rand, CPPSenior Consultant, EE Benefits Tax Deloitte Tax LLP

Virginia A. Ranger, CPPPay Perfect Julie A. Reardon, CPPSr. Domain Analyst Kronos Robyn L. Rebec, CPPCertified Payroll Professional Mason & Kammermann, P.C. Jodie L. Rector, CPPPayroll Administrator/Budget Copic Companies P. Sharon ReevesADP, Inc. Julie Reinhardt, CPPPayroll Specialist Medical Education Technologies, Inc. Linda L. Rejmenczak, CPPDirector of Payroll Levy Restaurants Dayna J. Reum, CPPPayroll Trng. & Dev. Facilitator PetSmart Terry H. Richards, CPPPayroll Manager BAE Systems, Inc. Margaret Gail Robbins, CPPController Mar-Test Inc. Angela RobertsLead Payroll Admin. Dawn Food Products Janet C. Robertson, CPPPayroll Manager Town & Country Markets Merci L. RodriguezPayroll Administrator Physicians Formula Inc.

Diane RogersCPP, SPHR-CA Payroll Manager Barrett Business Services




APA COMMITTEES

Janet A. Roome, CPPSr. Proj. Mgr. Celergo LLC Valrie Rose-ThompsonSr. Manager Sun Life Financial Christopher A. Ross, CPPProject Manager Maximus Michael J. Ruhm, CPPManager, Treasury Compliance Mohawk Fine Papers Inc. Karen Salemi, FLMI, CPPNorth America Training Mgr. IBM Joyce Sam, CPPPayroll Administrator Tracie M. Sawade, CPPSystem Consultant Ultimate Software Barbara A. Sawyer, CPP Cynthia SchallGlobal Mobility Tax Manager Jacobs Engineering Group, Inc. Anne M. SchmalBookkeeper Council Cheryl A. Schmidt, CPPMgr., PR Tax Progressive Grp. of Ins. Co. Karl A. Schmidt, CPPBusiness Affairs Office Florida Community College Beverly ScottPayroll Manager ETC Laura J. Scott, CPPPayroll Implementation Manager ACS

Paula M. Scott, CPAHouston Livestock Show and Rodeo

Sandra Scott, PMPayroll Manager Zylog Systems (Canada) Ltd.

Gregory J. Seemuth, CPP Rick L. Seifert, CPPHRIS/Payroll Manager The Mosaic Company Cheryl L. Seifritz, CPPCorp Payroll Manager KeyBank Sandra L. Selvidge, CPPPayroll Tax Accountant KCI USA Inc. David J. SengerPayroll Coordinator Deceuninck NA Karen N. Settembrino, CPPPresident KNS KoNSulting, Inc. Linda J. Shaffer, CPPPR Mgr. AFP Advanced Food Products LLC Keyur R. Shah, CPPTechnologies Consultant 1 ADP Inc. Rachana S. Shah, CPPSr. Payroll Manager Fluor Lisa Shell, CPPDirector of Payroll Hospice Compassus Ezra ShermanPayroll Administrator Sky Mall Susan Shires, CPPDirector Payroll/Taxes DMS, Inc.

Phyllis I. Silvers, CPPManager Payroll Superior Essex Diane Simpson, CPPPayroll Manager Silicon Valley Bank Cheryl Sims, CPPPayroll Acting Director SAIC Diane L. Skokan, CPPIT Payroll Liaison RSM McGladrey – FPO Betty SmithManager of Payroll Operations World Vision International E. Diane Smith, CPPPayroll Manager Alliance Data System Effie D. Smith, CPPSr. Payroll Mgr. Kimberly A. Smith, CPPDir. HR Admin & Payroll Cincinnati Bell Telephone Mark J. SmithVP Client Svcs. Money Network Thomas M. Smith, CPP

Jim M. SmithrudPayroll Manager Costco Wholesale Karin Solis, CPPPayroll Manager Generations Healthcare Lorraine Soroczak, CPPPayroll Supervisor Quest Diagnotics Linda M. Stackhouse, CPPSr. HRIS Analyst Denver Health & Hospital Authority



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APA COMMITTEES

Dawn StephansPayroll Manager SAF-HOLLAND USA, Inc. Tracy Sternbach, CPPDirector of Human Resources Leverage Capital Resources, Inc. Pamela Stokely, CPPCust. Solutions Cons. Ceridian Anneta R. Sudlow, CPPCorp. Payroll Manager Cooper Tire & Rubber Co. Tammy Swanson Thomas, CPPPayroll Supervisor The Pantry Inc. Linda SweetHR Director Axon Products, Inc. Linda Sykes, CPPPayroll Manager Wright State University Stacy Taylor, CPPFinance/Accounting Specialist Emory University Robert ThebergeCorporate Accountant Morgan Properties Kathie Thompson, FPCFinance Speicalist/ Payroll Family Development Services Inc. Sally M. Thomson, CPPPayroll Manager FBL Financial Group Noreen Tietyen, CPPSr. Payroll Specialist Badger Meter, Inc. Scott Timberman, CPPPayroll Manager HNTB Holdings

Lynn S. Torrey, CPPPayroll Supervisor Array BioPharma Inc. Lisa Townsend, CPP

Quita Tucker, CPPGarnishment Specialist Paycom Nicole TurnerPayroll Coordinator Sea Star Line LLC Anita L. Turpin, CPPDirector Payroll Operations/HRIS Catholic Health Initiatives Jared ValeDir. Strategic CO. Barnett Associates Inc. Daniel P. Varela, CPPDirector Payroll & Benefits Camping World/FreedomRoads, LLC John Verley, CPPStrategic Business Unit Mgr. Affiliated Computer Services Neil VermaSoution Architect TCS Deborah E. Viers Traylor, CPPConsultant DVT Consulting LLC Patricia Voelsing

Michele VujsSenior Payroll Tax Supervisor Starwood Hotels & Resorts WW Lisa G. Wachter, CPPSenior Payroll Manager Dollar General Corp. Heather Wade, CPPHR Administrator Sutter’s Mill Specialties

Susan P. Warren, CPPSoftware Training Spec. Optimum Solutions Inc. Ed Wasserman, CPACorporate Payroll Manager Truman Medical Centers Terri Watkins, CPPPR Tax Administrator Glazers Wholesale Dist. Deborah A. Wendorf, CPPSr. Data Solutions Consultant - GL ADP Nat’l. Acct. Services Emily L. WeryDirector of Payroll Services St Norbert College Ginger D. Whitehead, CPPPayroll Manager Blount County Government George R. WhitingPayroll & Position Control Coordinator Eastern CT State University Jennifer G. Williams, CPPPayroll and Benefits Specialist Sterling Capital Management Kristine K. Willson, CPPConsultant kkw Consulting Tommy Windsor, CPPPayroll Tax Specialist One Source VHR Tracy WisotzkeManager Payroll & Benefit Services Bausch & Lomb Nancy A. Withrow, CPPSr. Tax Consultant ADP Linda Wong, CPPPayroll Area Manager JC Penney




AAPA COMMITTEES

Accounts Payable Answers

Within their area of expertise, research and respond to accounts payable questions posed by members (a valuable membership benefit).

Philip CavorettoDirector of DisbursementBJC Health Systems

Temple Liebmann, CPPCorporate Accounting Mgr.Collision Centers of America

Jodi Parsons, CPPMgr. Payroll/Accounts PayableIFMC

Jamie Humbarger, CPPStaff AccountantPurdue Research Foundation

Michael RuhmMgr. Treasury ComplianceMohawk Fine Papers Inc.

Michael Evink, CPPControllerHighway Lumber Company

Sandy SiuAccounts Payable ManagerUniversity Enterprises Inc.

Kimberly Smith, CPPDirector HR Admin. & PayrollCincinnati Bell Telephone



Jena WoodPayroll Manager Technology Solutions of MS Sheila A. YammerDirector Payroll Services Phoenix Suns Jeanne H. YarrowPayroll Manager Church & Dwight Co. Inc.

Carl York, CPPPayroll Manager La Quinta Inns & Suites Patricia M. Young, CPP

Barbara M. Youngman, CPPDirector Legal Compliance Brinker International Kay A. Younkman, CPPSAP HR Application Consultant Itelligence, Inc. Linda R. Zastrow, CPPPayroll Manager Fernando ZertuchePresident Sierra Business Services Inc. Suzanne P. Zimbardo, CPPAsst. Director of Operations The University of Arizona

Janis L. Zipkin, CPPPayroll Accountant NYS United Teachers

Daniel B. Dycus, CPPSr. Mgr., PR - Disbmt/BenIntelsat


Janelle Lavelle, CPPSupervising AccountantGoodrich Corporation

Temple Liebmann, CPPCorp Acctg. ManagerCollision Centers of America

Kimberly A. Smith, CPPDir. HR Admin. & PayrollCincinnati Bell Telephone

Accounts Payable Certification Advisory Group

Writes questions for future Accounts Payable Exams.

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AAPA COMMITTEES

Strategic Accounts Payable Leadership Task force

Investigates and communicates best practices and emerging technology solutions for accounts payable.


Temple LiebmannCorporate Accounting Mgr.Collision Centers of America

Jodi Parsons, CPPMgr. Payroll/Accounts PayableIFMC

Michael RuhmMgr. Treasury ComplianceMohawk Fine Papers Inc.

Kimberly Smith, CPPDirector HR Admin & PayrollCincinnati Bell Telephone

David Young, CPAAssoc. Treasurer & Tax Mgr.Kent State Univ.

Marcia AamodtDir. Comp. Svcs.Apple Inc.

Philip CavorettoDirector of DisbursementBJC Health Systems

Daniel B. Dycus, CPPSr. Mgr. PR - Disbmt/BenIntelsat

Carl ImhofSr. Tax AccountantTyson Foods Inc.

Karen Salemi, FLMI, CPPNorth America Training Mgr.IBM

Sandy TomaskoPayroll & Accounts Payable Mgr.Day Timers Inc.

Sarona-Lee Wilde, CPPPayroll ManagerPortland Public Schools

Donna Michele, CPPDir. Payroll & Accounts PayableMVP Health Care

Accounts Payable Journal Online Advisory Committee

Contributes articles pertinent to AP operations, compliance or management for publication in AAPA’smembership publication.

automated clearing house committee48 2010 annual report apa committees automated clearing house...

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