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58TH COUNTY AUDITORS I NSTITUTE May 3-6, 2016 · Austin, Texas Sponsored by the Texas Association of County Auditors and the LBJ School of Public Affairs at The University of Texas at Austin

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58th County Auditors institute

May 3-6, 2016 · Austin, Texas

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

Cover image courtesy of Kimberly Wooley, Assistant Auditor, San Jacinto County

“I thought this would be appropriate [for the CAI cover] because it has all the counties of Texas outlined. Each county is an important piece of the puzzle that makes up our great state of Texas.” Kimberly Wooley quilts as a hobby and designed this quilt to hang in her office at the San Jacinto Courthouse.

AgendA-At-A-glAnCe

Tuesday - May 3, 201610:30 a.m.-1:00 p.m. Check-in (DoubleTree Magnolia Room)

OPTIONAL SESSIONS (OS)

DeZavala Phoenix Ballroom - South and Central

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

OS 1BTop Down Ethics

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

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

OS 11BWorker Classification and 1099 vs. W-2 Reporting

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

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

OS 111BSpecial and Dedicated Funds

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

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

OS 1VBImplementing a Fraud Prevention Program

5:30 p.m. Welcome Reception (Lobby Colonnade and Dover’s)Sponsored by the LBJ School of Public Affairs and Pattillo, Brown & Hill, L.L.P.

* 4-hour TSBPA ethics session requires preregistration.

Wednesday - May 4, 20167:30 a.m. BREAKFAST WITH THE EXHIBITORS Pre-Function Area

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

8:50-9:40 a.m. Motivate Your Team and Yourself

9:40-10:30 a.m. Personnel and Payroll Audits

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

10:50-11:45 a.m. COUNTY AREA/REGIONAL MEETINGS

Area 1 (DeZavala North) Area 4 (DeZavala South) Area 7 (Phoenix Central)

Area 2 (Phoenix North) Area 5 (DeWitt North) Area 8 (DeWitt South)

Area 3 (Phoenix South) Area 6 (Robertson) Area 9 (Austin)

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

CONCURRENT SESSIONS

Phoenix Ballroom South Phoenix Ballroom Central Phoenix Ballroom North

1:00-1:50 p.m. 1A - Business Writing Best Practices 1B - Interviewer Techniques/Skills 1C - Understanding Appraised Value and Exemptions

1:50-2:00 p.m BREAK

2:00-2:50 p.m. 11A - Business Writing Best Practices - REPEAT

11B - Auditing Registry Accounts 11C - What Controls Should You Have for Procurement Cards?

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

3:10-4:00 p.m. 1I1A - Responsibility of Fiscal Officer for Juvenile or Adult Probation

111B - Suggestions for Avoiding Common Investment Mistakes

111C - Purchasing Policy: What Should It Include?

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

4:10-5:00 p.m. 1VA - GASB Update 1VB - Suggestions for Avoiding Common Investment Mistakes - REPEAT

1VC - What Controls Should You Have for Procurement Cards? - REPEAT

5:30 p.m. Dinner Buffet at Pappasito’s CantinaSponsored by Indigent HealthCare Solutions and McCreary, Veselka, Bragg & Allen, PC

Thursday - May 5, 20167:30 a.m. BREAKFAST WITH THE EXHIBITORS Pre-Function Area

8:30-10:10 a.m. You Can Handle the Truth: Truth in Taxation and Tax Rate Calculation & Adoption

Phoenix Ballroom

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

10:30-11:20 a.m. Economic Outlook Phoenix Ballroom

11:20 a.m. -12:10 p.m.

Budget “FUN” damentals

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

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

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

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

Small (<25,000 population) Phoenix North

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

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

Large (>250,000 population) Austin

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

Friday - May 6, 20167:30 a.m. BREAKFAST WITH THE EXHIBITORS Pre-Function Area and

Phoenix Ballroom North

8:30-9:20 a.m. Procurement Policies for FEMA Grant Phoenix Ballroom - South and Central

9:20-10:10 a.m. How to Work with Difficult People

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

10:30-11:20 a.m. Against All Odds: Habits of Highly Successful County Auditors Phoenix Ballroom - South and Central

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

11:30 a.m. ADJOURN the 58th COUNTY AUDITORS INSTITUTE

AgendA-At-A-glAnCe

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

• Melissa Mosley, Houston County (Institute Chair)

• Tracy Barrera, Frio County

• Nathan Cradduck, Tom Green County

• Krissa Garner-Dolezal, Montgomery County

• Tom Dupnick, Wilson County

• Heidi Franzen, Guadalupe County

• Rayme Kana, Colorado County

• Karon Kantor, Randall County

• Loretta Key, Eastland County

• Phyllis Martin, Montgomery County

• Carlos Pereda, Zavala/Dimmit Counties

• Cheryl Roberts, Young County

• Terry Sellars, Wood County

• Maxine Siegmund, Lee County

Credit and Evaluation FormsContinuous improvement is key to the mission of the Office of Conferences & Training at the LBJ School of Public Affairs. In furtherance of our mission, we kindly ask that throughout the day you maintain the evaluation form and provide us with constructive feedback on how we can better this program. At the conclusion of the program, please return the completed evaluation form along with the carbon copy of your completed credit hours form to the registration desk.

Credit HoursThis activity has been planned and implemented in accordance with the standards and rules of the Texas State Board of Public Accountancy. The LBJ School of Public Affairs designates this activity for a maximum of 21.1 CPE credit hours. The LBJ School of Public Affairs is registered with the State Board of Public Accountancy as a CPE Sponsor (ID No. 000628). This registration does not constitute an endorsement by the Board as to the quality of our CPE program.

Internet Access Instructions

__________TACA16____________ ____TACA____ Conference Code Group Name Wireless Connection Instructions1. With your computer turned ON, set your wireless adapter SSID to Doubletree_CONFERENCE.2. Launch a web browser.3. Follow the on-screen instructions and enter the above Conference Code when prompted.4. Agree to terms and conditions and click connect.

IMPORTANT NOTE: The code is case sensitive.

Program Presentations

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

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

www.utexas.edu/lbj/2016cai

Please note that not all presenters have opted to provide materials in advance. All participants will be notified after the program when updated materials have

been posted. Materials will be available for 30 days after the conclusion of the program.

ProgrAm informAtion

Day One: Tuesday, May 3

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

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

AgendA detAil

10:30 a.m. CHECK-IN

OPTIONAL SESSIONS

DeZavala Room Phoenix Central & South

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

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

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

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

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

• Apply ethical judgment in interpreting the rules and determining the public interest. The public interest should be placed ahead of self-interest, even if it means a loss of job or client;

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

• Review the board’s Rules of Professional Conduct and their implications for persons in a variety of practices.

OS 1B - Top Down EthicsMarya Crigler (Chief Appraiser, Travis County Appraisal District)

The public trust is at risk! It is important that as leaders of governmental agencies that we set the tone of ethical integrity for our organizations. This session goes beyond the rules in the code of ethics and explores what ethical leadership means.

At the conclusion of this session, participants will be able to…• Explain why high ethical standards and behavior are

important in the business environment; and• Apply ethical decision-making skills in real world

situations.

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

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

OS 11B - Worker Classification and 1099 vs. W-2 ReportingSteve O’Brien (Internal Revenue Service)

This presentation will cover the control factors (Behavioral Control, Financial Control, and Relationship of the Parties) in determining when a Form 1099 versus a Form W-2 should be issued, in addition to the Voluntary Classification Settlement Program.

At the conclusion of this session, participants will be able to…• Determine what is 1099 reportable (e.g. minerals,

settlements, attorneys);• Identify who should receive a W-2; and• Report correctly to the IRS.

Day One: Tuesday, May 3

AgendA detAil

Day One: Tuesday, May 3 (continued)

56th County Auditors institute

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

DeZavala Room Phoenix Central & South

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

OS 111B - Special and Dedicated FundsPaul Miles (Associate General Counsel, Texas Association of Counties)

An overview of various special and dedicated funds, the county authority controlling the funds, and the purposes to which the funds may be used.

At the conclusion of this session, participants will be able to…• Evaluate fund to determine if it is special revenue or

dedicated funds;• Identify the legal cite which apply to the fund; and• Determine how the fund can be expended.

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

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

OS 1VB - Implementing a Fraud Prevention ProgramCecily Raiborn (McCoy Endowed Chair in Accounting, Texas State University - San Marcos)

Fraud prevention is critical to preserving and protecting organizational assets. Employees need to understand why fraud prevention is important and how they can help in the process of internal control. Audit programs need to be designed to make certain internal controls are working properly and to highlight questionable areas in the event that controls are not effective. One of the best ways to learn of inappropriate activities is through whistleblowing by employees; thus, encouraging and reviewing such assertions are part of the auditor’s job.

At the conclusion of this session, participants will be able to…• Discuss the characteristics of a viable fraud prevention

policy;• Outline essential elements of internal controls;• Explain why certain procedures are necessary when

creating audit programs; and• Review the importance of whistleblowing activities.

5:30 p.m. Welcome Reception - Lobby Colonnade and Dover’sSponsored by the LBJ School of Public Affairs and Pattillo, Brown & Hill, L.L.P.

Day Two: Wednesday, May 4

Day One: Tuesday, May 3 (continued)

56th County Auditors institute

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

Phoenix Ballroom

8:30-8:50 a.m. Presiding: Nathan Cradduck (President, Texas Association of County Auditors)

8:50-9:40 a.m. Motivate Your Team and YourselfKent Hutchison (CJ Baxter Group)

Solid teams are the foundation of high performance organizations, and developing those teams is a process that takes serious efforts and consistent discipline. Such team development requires hard work, but is extremely rewarding to those who are willing to pay the price. In this short 50-minute interactive session we will explore developing high performance teams – what they are and how to make them work.

At the conclusion of this session, participants will be able to...• List the characteristics of a good team; and• Identify ways to develop high performance teams.

9:40-10:30 a.m. Personnel and Payroll AuditsJohn Reynolds (CPA, retired)

The role of internal audit is to provide independent assurance that a County’s risk management, governance and internal control processes are operating effectively. The internal auditor is usually focused on evaluating an organization’s management of risk. All organizations face risks. This session will help you to minimize those risks.

At the conclusion of this session, participants will be able to...• Describe the purpose of internal auditing;• Identify the risks in your personal and payroll department; and• Develop tools to assist with your internal auditing procedure.

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

10:50-11:45 a.m. County Area/Regional Meeting

This session will bring together individuals from TACA-specific areas to discuss issues that are of particular concern to their region. The signage in the pre-function area as well as an assignment on your name badge will help you determine which session you should attend.

At the conclusion of this session, participants will be able to...• Assess regional challenges and needs.Area 1 - Moderators: Mark Dill (Hutchison Co.), Mary (Trish) Brown (Deaf Smith Co.) DeZavala NorthArea 2 - Moderators: Nina Cox (Brown Co.), Cindy Lent (Llano Co.) Phoenix NorthArea 3 - Moderators: Larry Crump (Gillespie Co.), Corinna Speer (Kendall Co.) Phoenix SouthArea 4 - Moderators Martha Galarza (Cameron Co.), Martha Garcia (Cameron Co.), Melissa Green (Kleberg Co.)

DeZavala South

Area 5 - Moderators: Michelle Darilek (Jackson Co.), Alan Younts (Waller Co.) DeWitt NorthArea 6 - Moderators: Clint Porterfield (Shelby Co.), Renee Weaver (Jasper Co.) RobertsonArea 7 - Moderators: Karen L. Lester (Burnet Co.), Jimmy Mynar (Burleson Co.) Phoenix CentralArea 8 - Moderators: Brandy Lee (Upshur Co.), Shanna Solomon (Morris Co.), DeWitt SouthArea 9 - Moderators: Loretta Key (Eastland Co.), Cheryl Roberts (Young Co.) Austin

11:45 a.m.-1:00 p.m.

LUNCH ON YOUR OWN

Day Two: Wednesday, May 4

Day Two: Wednesday, May 4 (continued)

Concurrent Sessions 1

1:00-1:50 p.m. Phoenix South 1A - Business Writing Best PracticesJen Cooper (The University of Texas at Austin)

Memos, reports, letters, proposals, and procedures – all forms of professional business communications and all vital to the daily functioning of industries around the globe. While each industry has its own unique requirements for format, style, and tone, four principles hold true for virtually all written correspondence: excellent professional writing is focused, direct, clear, and tactful. Come learn a few strategies that will help you apply the principles to your business communications generally, and to a sample audit letter specifically.

At the conclusion of this session, participants will be able to…• Identify 4 principles of effective business communications; and• Revise an audit letter to reflect these business writing best practices.

Phoenix Central 1B - Interviewer Techniques/SkillsEd Martin (Sage Investigations)

Participants will learn to brainstorm and prepare for an interview by developing facts before the interview. As well, the session will address how to develop rapport with the subject of the alleged matter prior to the interview. and how to prepare reports and document evidence – testimonial and documentary.

At the conclusion of this session, participants will be able to…• List the steps to prepare for an interview from a general understanding to specifics;• Describe interview best practices that will not interfere with the DA’s or Sheriff Office’s case in

the future; and• Develop evidence of the alleged matter.

Phoenix North 1C - Understanding Appraised Value and ExemptionsMarya Crigler (Travis County Appraisal District)

Are you getting good data? Accurate appraisals are critical to the budgeting process. Get a general understanding of appraisal standards, how appraisal districts determine market value, how the homestead cap works, what local options exemptions are available. Find out the who, how, when of appraisal district performance measures and steps you can take to make sure you are getting accurate data.

At the conclusion of this session, participants will be able to…• Determine where market and appraised values are based prior to receiving; • Explain the statutory steps and references to optional exemptions (e.g. Veterans, Homestead,

Over 65, etc.); and• Communicate with Chief Appraiser on legislative changes on taxes.

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

Concurrent Sessions 11

2:00-2:50 p.m. Phoenix South 11A - Business Writing Best Practices REPEATJen Cooper (The University of Texas at Austin)

Memos, reports, letters, proposals, and procedures – all forms of professional business communications and all vital to the daily functioning of industries around the globe. While each industry has its own unique requirements for format, style, and tone, four principles hold true for virtually all written correspondence: excellent professional writing is focused, direct, clear, and tactful. Come learn a few strategies that will help you apply the principles to your business communications generally, and to a sample audit letter specifically.

At the conclusion of this session, participants will be able to…• Identify 4 principles of effective business communications; and• Revise an audit letter to reflect these business writing best practices.

Day Two: Wednesday, May 4 (continued)

Day Two: Wednesday, May 4 (continued)

Concurrent Sessions 11 (continued)

v2:00-2:50 p.m. Phoenix Central 11B - Auditing Registry AccountsTimothy Morton (Dallas County Auditors Office)

This session will address auditing of registry funds {as defined within Local Government Code, Sec. 117.001(3)} for all county population brackets. This session will also discuss the change to the audit requirement in 2013 by the 83rd Legislature to Local Government Code, Sec. 117.123 for counties with a population of 1.3 million or more.

At the conclusion of this session, participants will be able to…• Prepare an audit program;• Establish accounting procedures for agency accounts; and• Interpret statutory requirements for registry accounts.

Phoenix North 11C - What Controls Should You Have for Procurement Cards?Gilbert Jalomo (Fort Bend County)

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

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

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

Concurrent Sessions 111

3:10-4:00 p.m. Phoenix South 1I1A - Responsibility of Fiscal Officer for Juvenile or Adult ProbationJames Williams (Texas Juvenile Justice Department)

This session will examine the duties of the fiscal officer for juvenile or adult probation and who should serve in that position.

At the conclusion of this session, participants will be able to…• List at least 3 primary responsibilities of the Fiscal Officer for Juvenile or Adult Probation; and• Identify who is allowed to serve as the Fiscal Officer.

Phoenix Central 111B - Suggestions for Avoiding Common Investment MistakesBarry Baughier (PFM Asset Management LLC)

As a steward of public funds, it is critical for public officials to remember the three primary objectives - safety, liquidity and then return. As these objectives are pursued, officials may become too cautious or take on too much risk; potentially foregoing additional investment income that could help in meeting budgetary needs. This session highlights some of the most common mistakes in public funds investing.

At the conclusion of this session, participants will be able to…• Identify the three investment objectives from the Public Funds Investment Act;• Describe the Prudent Investor Rule; and• Select the best investments for their organization.

Phoenix North 111C - Purchasing Policy: What Should It Include?Gilbert Jalomo (Fort Bend County)

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

At the conclusion of this session, participants will be able to…• Describe statutory requirements/bidding requirements;• Differentiate between requisitions and POs; and• Define the responsibilities of the Purchasing Agent.

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

Day Two: Wednesday, May 4 (continued)

Concurrent Sessions 1V

4:10-5:00 p.m. Phoenix South 1VA - GASB UpdateMichael Granof (The University of Texas at Austin)

Michael Granof, a member of the Governmental Accounting Standards Board, will provide an overview of recent and likely prospective pronouncements. Among issues that will receive special attention are other post-employment benefits (OPEB), leasing, fair value measurements and tax abatements.

At the conclusion of this session, participants will be able to…• Summarize recent GASB Statements; and• Apply recent GASB statements to their organization.

Phoenix Central 1VB - Suggestions for Avoiding Common Investment Mistakes REPEATBarry Baughier (PFM Asset Management LLC)

As a steward of public funds, it is critical for public officials to remember the three primary objectives - safety, liquidity and then return. As these objectives are pursued, officials may become too cautious or take on too much risk; potentially foregoing additional investment income that could help in meeting budgetary needs. This session highlights some of the most common mistakes in public funds investing.

At the conclusion of this session, participants will be able to…• Identify the three investment objectives from the Public Funds Investment Act;• Describe the Prudent Investor Rule; and• Select the best investments for their organization.

Phoenix North 1VC - What Controls Should You Have for Procurement Cards? REPEATGilbert Jalomo (Fort Bend County, Texas)

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

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

5:30 p.m. Dinner Buffet - Pappasito’s CantinaSponsored by Indigent HealthCare Solutions and McCreary, Veselka, Bragg & Allen, PC

Day Two: Wednesday, May 4 (continued) Day Three: Thursday, May 5

Day Two: Wednesday, May 4 (continued)

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

Phoenix Ballroom

Presiding: Melissa Mosley (2016 County Auditors Institute Chair)

8:30-10:10 a.m. You Can Handle the Truth: Truth in Taxation and Tax Rate Calculation & AdoptionDebbie Wheeler (Perdue Branden Fielder Collins & Mott, LLP)

The session addresses the truth-in-taxation (TNT) requirements for adopting a county property tax rate. Topics include an overview and history, effective and rollback tax rates, notice and hearing requirements, tax rate adoption, calendar of events and reportingof rates.

At the conclusion of this session, participants will be able to...• Identify and verify amounts used in rate calculations;• Develop an awareness of the notices and posting requirements; and• Incorporate the truth-in-taxation parameters.

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

10:30-11:20 a.m. Economic OutlookSandy Leeds (McCombs School of Business, The University of Texas at Austin)

In this session, we’ll examine the current economic situation. As a “Fed follower,” I watch information coming out of our central bank in an attempt to understand how they view the economy. We will use this information to examine growth, labor markets, inflation and interest rates. We will also discuss important issues such as the price of oil, negative interest rate policies (which are happening throughout the world), and exchange rates.

At the conclusion of this session, participants will be able to...• Describe growth prospects for the U.S.;• List inflation conditions in the U.S.;• Identify issues that the Fed faces; and• Recognize problems in the labor market.

11:20 a.m. -12:10 p.m.

Budget “FUN” damentalsWally Hardgrove (Budget and Fiscal Policy Office of El Paso)

This session will focus on providing attendees with a FUNctional overview of the auditors role and responsibility in the budget process and provide them with a link to useful tips and resource.

At the conclusion of this session, participants will be able to...• Recognize the statutes that apply to the budget process;• Prepare and publish the required notices; and• Schedule publications and adopt budget within required deadlines.

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

Phoenix Ballroom

1:30-3:10 p.m. Common Sense PresentationDavid Austin (Ector County); Edward Dion (El Paso County); Wally Hardgrove (Budget and Fiscal Policy Office, El Paso); Holly Lytle (El Paso County); Deborah Stevens (Wichita County); James Wells, CPA (Denton County)

County Auditors constantly face work situations, and often crises, where common sense, county policy, and state and federal laws conflict. So, whatever they do, it’s wrong. If they follow common sense in their response, they may violate policy or the law. Or, if they follow state law, they must necessarily violate a federal law. And often, the strictly legal response is so bizarre that common sense tells them not to do it. In this session, the “auditor” and his “assistants” present these situations to the audience. An expert panel takes over and responds to both the situation and to the proposed actions. They will cite relevant laws and policies, expound from their own experiences, and offer a more sound plan of action for the audience.

At the conclusion of this session, participants will be able to…• Cite relevant laws and policies; and• Determine a thoughtful plan of action which considers numerous and, at times, conflicting variables.

Day Three: Thursday, May 5

3:10-3:40 p.m. REFRESHMENT BREAK

3:40-4:30 p.m. County Population Size Roundtable SessionsThis session will bring together individuals from similarly sized counties to discuss issues and challenges that are common amongst specific population densities. The signage in the pre-function area as well as the assignment on your name badge will help you determine which session you should attend.

At the conclusion of this session, participants will be able to…• Assess challenges and needs specific to county size and resources.Small (<25,000 population)Moderators: Sid Beebe (Wilbarger Co.), Cindy Jones (Andrews Co.), Mendy Nichols (Crane Co.), Tina Phillips (Franklin Co.)

Phoenix North

Medium (25,000 - 100,000 population)Moderators: Margie Ainsworth (Polk Co.), Tom Dupnick (Wilson Co.), Karin Smith (Anderson Co.), Tammy Wells (Cass Co.)

Phoenix South

Medium-Large (100,001 - 250,000 population)Moderators: Karon Kantor (Randall Co.), Kris Klein (Guadalupe Co.)

Phoenix Central

Large (>250,000 population)Moderators: Donna Eakin (Bell Co.), Connie Garner (Brazoria Co.)

Austin

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

Day Three: Thursday, May 5 (continued) Day Four: Friday, May 6

Day Three: Thursday, May 5 (continued) Day Four: Friday, May 6

7:30 a.m. Breakfast with the Exhibitors in Phoenix Ballroom NorthHot breakfast provided by the LBJ School of Public Affairs

Phoenix Ballroom - South and Central

Presiding: Phyllis Martin (President-Elect, Texas Association of County Auditors)

8:30-9:20 a.m. Procurement Policies for FEMA GrantPaula Logan (Recovery, Mitigation & Standards, Texas Division of Emergency Management)

This session will focus on procurement guidance including the Uniform Administrative Requirements for FEMA grants as stated in 2 CFR 200 and 215 as well as 44 CFR Part 13.

At the conclusion of this session, participants will be able to…• List federal rules related to accounting and procurement;• Identify administrative costs, good record keeping and maintaining federal equipment logs; • Track & collate costs for preliminary damage assessment, and assemble survey of damages for grant project submission; and• Comply with the provisions of Supercircular.

9:20-10:10 a.m. How to Work with Difficult PeopleSuzyn Skaggs (Solara Performance)

We consistently must deal with difficult people — be they co-workers, bosses, or customers. The way we navigate these interactions can affect our job, our advancement, the success of our organization, and even our health. This session will explore strategies to cope with these problematic relationships and get the best possible outcomes.

At the conclusion of this session, participants will be able to…• Identify the biggest pitfall in communication that keeps dialog and action stuck;• Find out where most difficult people come from;• Examine 2 powerful conflict resolution strategies that create positive results;• Learn techniques to curb your own internal dialogue so that external communication is effective; and• Learn powerful phrases that disarm another person’s defenses and allow for more effective communication.

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

10:30-11:20 a.m. Against All Odds: Habits of Highly Successful County AuditorsEdward Dion (El Paso County); Rick Dollahan (Gaines Co. & Dawson Co.); Virginia Porter (Dallas County - retired); Deborah Stevens (Wichita County); James Wells (Denton County)Moderator: Barry Bales, PhD (LBJ School of Public Affairs, The University of Texas at Austin)

How do/did they do it? What is that special sauce? This closing session will be a discussion, led by Dr. Barry Bales, with several retired and seasoned Texas county auditors who have proven their mettle over the years. Among the topics they will review are longevity, successful navigation of the political environment, plain speaking, masterful knowledge of the job and maintaining independence.

At the conclusion of this session, participants will be able to…• Identify attributes that lead to success of County Auditors; and• Emulate leadership qualities of successful auditors.

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

11:30 a.m. ADJOURN THE 58TH COUNTY AUDITORS INSTITUTE

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

Barry BalesBarry Bales is Assistant Dean for Professional Development at the Lyndon B. Johnson School of Public Affairs, The University of Texas at Austin. He also holds a faculty position as Clinical Professor of Public Policy Practice in the School’s Executive Master in Public Leadership Program.

As Assistant Dean, he directs the Office of Professional Development, which is responsible for organizing and delivering seminars and educational programs for over 2,500 people each year. These programs include orientation sessions for newly elected officials and state legislators, and management/executive development programs for leaders of public, private, and not-for-profit organizations. As part of that role, he also serves as the director of the Governor’s Executive Development Program, a nationally recognized three-week leadership course for top-level managers in Texas state agencies and universities.

Dr. Bales is a frequent seminar/conference speaker in the areas of leadership, systems thinking, strategic planning, and executive development, and has taught, consulted with, and coached leaders and executives in 15 US states and 9 foreign countries. He has a Ph.D. in Human Resource Development Leadership from The University of Texas at Austin, is a Fellow of the Center for Public Policy Dispute Resolution at The University of Texas at Austin, former chair of the National Conference on Management and Executive Education, and was named a Distinguished Alumnus of the MPA program at Texas State University.

Barry BaughierBarry Baughier joined PFM in 2009 and is based in the Dallas, Texas office. Mr. Baughier has experience working with local governments throughout Texas, ranging from cities, counties, school districts, universities, colleges, and special districts. He assists his clients in identifying both short term and long-term investment options, while working with client portfolios ranging from $10 million to over $1 billion. Barry has helped structure client’s portfolios for bond proceeds investing, operating and reserve funds, and contractual obligations. He also assists clients with cash flow forecasting in order to add value to portfolio performance.

He has been a member of the Government Finance Officers’ Association of Texas (GFOAT), the Texas Association of School Business Officials (TASBO), and the Government Treasurers’ Organization of Texas (GTOT). He has taught PFIA training courses throughout the state with topics ranging from Cash Flow Forecasting to Investment Strategy Implementation.

Barry earned a bachelor and master of business administration degree from Texas A&M University-Commerce and holds Financial Industry Regulatory Authority (FINRA) Series 6 and 63 licenses.

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

Jen CooperAs Lecturer and Director of the LBJ School Writing Center, Jen Cooper brings together a passion for teaching writing, an expertise in crafting policy and management prose, and a love for working with students.

Ms. Cooper began her academic career in the English department at The University of Texas at Arlington in 2000, working as a Writing Instructor and then a full-time Lecturer. At UTA, she mentored new writing instructors, assisted in the development of learning outcomes for the First Year English (FYE) program, served on a textbook selection committee for the program, and continually refined her approach to student-centered writing instruction.

In 2008, she joined AmeriCorps as a Teaching Fellow with Citizen Schools, a national leader in advocating for education policies that expand learning opportunities for low income students and help close the achievement gap. From 2010-2015, she worked as a Policy Consultant/Analyst for the Texas Association of School Boards, where she counseled public school board members and administrators in policy issues related to all aspects of public school operations, assisted in drafting local district policies and management documents, and drafted publications on a variety policy, governance, and management topics.

Marya CriglerMarya Crigler is a graduate of The University of Texas at Austin. She has over 25 years’ experience with Travis Central Appraisal District and during that time has held a variety of positions to include Appraiser, Modeler, Director of IT, ARB coordinator, Deputy Chief of Operations and was appointed Chief Appraiser in December 2011. She is a member of the Texas Association of Appraisal Districts, International Association of Assessing Officers, Texas Association of Assessing Officers and served on the Comptrollers Property Value Study Advisory Committee.

sPeAker Bios

Edward A. DionEdward Dion is the El Paso County Auditor and was appointed September 1, 1997. He served as 1st Assistant County Auditor for 10 years and has been with the County of El Paso since October 1983. Mr. Dion holds a BBA with a major in Accounting from The University of Texas at El Paso. As the El Paso County Auditor, Mr. Dion serves as the Chief Financial Officer, Investment Officer, Treasurer and Paymaster and Fiscal Officer for the West Texas Community Supervision and Corrections Department.

Mr. Dion is a CPA and a Past President of the Texas Association of County Auditors (TACA) and serves on the TACA Law Study Committee. Additionally, at the pleasure of the TACA President, Mr. Dion serves as the TACA Representative on the Texas Association of Counties (TAC) Board of Directors and various TAC Committees: Executive, Audit and Investment Academy.

Mr. Dion also serves as a government representative on the Accounting Department Advisory Committee at The University of Texas at El Paso and is a member of the Government Finance Officer Association and his office has received awards for both its Budget and CAFR Presentation Documents.

Rick DollahanRick Dollahan retired from the U. S. Air Force in 1998 after serving almost 27 years. At his retirement, he was serving as the Senior Enlisted Advisor to the Commander, 27th Fighter Wing. In his 3 ½ years serving in this position he was responsible for the welfare, readiness, morale, development, and care of over 4,000 enlisted personnel. He holds three Associate Degrees from various schools and a Bachelor of Business Administration Degree, Accounting major, from Texas Tech University. Mr. Dollahan was appointed as the Gaines County Auditor in 2003 and was dually appointed as the Dawson County Auditor in 2004. He served on the TACA Board of Directors as a member, and in various officer positions beginning in 2003, culminating in his service as President in the 2008 – 2009 Board year. Mr. Dollahan received the 2011 Jerry Ware Leadership Award for his contributions to County Auditor issues statewide. He remains involved with TACA issues and is currently a member of the Law Study Committee. He also serves on the Board of the TAC Health and Employee Benefit Pool and is a 2007 graduate of the TAC Leadership Foundation Leadership Class.

Michael GranofMichael Granof, who has a Ph.D. in accounting from the University of Michigan, has been a Professor of Accounting at UT Austin since 1972. His research and teaching interests include accounting in governmental and nonprofit organizations and financial accounting. He is the author or coauthor of several textbooks, including Financial Accounting: Principles and Issues; Accounting for Managers and Investors; and Government and Not-for-Profit Accounting. At the LBJ School he teaches in the area of financial management.

Granof has a joint appointment in the McCombs School of Business and is a member of the Academy of Distinguished Teachers.

Wallace HardgroveMr. Hardgrove is currently the Executive Director of the Office of Budget and Fiscal Policy and is the appointed Budget Officer for the County of El Paso. Mr. Hardgrove had previously served as an Assistant County Auditor. He began his career in 1989 as an Internal Auditor. Over the past 26 years he held various managerial positions within the office which included oversight of the divisions of Treasury, Internal Audit, Budget, Grants, Accounts Payables, Cash Management, and Investments. His last position within the Auditor Office was as First Assistant.

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

Kent HutchisonA recognized leader, facilitator, and trainer, Kent Hutchison has 24 years of experience in employee development, training and facilitation. As a former legislative aide in the Texas House of Representatives, and University department manager, Kent is familiar with the challenges of building and maintaining teams in a local governmental work environment.

Originally from the Southeast Texas community of Orangefield, this fifth-generation Texan now calls Nacogdoches, Texas home. He is currently the principal consultant and senior partner with the C.J. Baxter Group, LLC, a global employee development firm.

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

Sandy LeedsSandy Leeds is a member of the Finance Department faculty at The University of Texas at Austin and President of The MBA Investment Fund, L.L.C. He teaches both graduate and undergraduate level courses, including Corporate Finance, Advanced Corporate Finance, Public Policy (Long-Term Issues in the Markets), Investments, Portfolio Management / Security Analysis and Macroeconomics. He has a J.D. from the University of Virginia School of Law, an MBA from The University of Texas at Austin and a B.S. in Investment Management from the University of Alabama. He is a member of the Texas State Bar and holds the Chartered Financial Analyst designation.

Prior to joining the faculty, Sandy managed money for a private money management firm. He was one of four portfolio managers responsible for approximately $1.6 billion of assets. He spent the majority of his time analyzing publicly traded companies. He also has extensive experience implementing option strategies. In addition to money management experience, Sandy also has significant legal experience. He has conducted approximately 100 jury trials and 100 bench trials. He has participated in the regulation of the securities industry, conducting the hearing against most of the principals involved in the Sterling Foster case (a $75 million fraud). He has also advised attorneys on financial related litigation involving options, hedge funds, and other matters.

At UT, Sandy has received numerous teaching awards, including the Joe D. Beasley Teaching Award (a school-wide award for teaching in the graduate program), The CBA Foundation Advisory Council Award for Teaching Innovation (another school-wide award), the “Outstanding MBA Professor Award” (selected by the full-time MBA students in multiple years and also the Evening MBA students and the Dallas MBA students) and the “Outstanding MSF Professor Award.” In 2015, he was selected to be a Provost Teaching Fellow. Within the Austin community, he just finished a three-year term on the Investment Committee for the Austin Community Foundation (managing $100 million) and also just finished a term as the vice-Chair for the Board of Trustees at The Girls’ School of Austin.

Paula LoganPaula Logan is employed by the Texas Department of Public Safety as the Deputy Assistant Director over the Recovery, Mitigation and Standards program in the Texas Division of Emergency Management. She is currently responsible for the multi-billion dollar FEMA disaster grants for Texas, which includes general coordination of the state Disaster Recovery and Hazard Mitigation activities related to public infrastructure. Ms. Logan began working for DPS in 1991 as an Assistant General Counsel. She later spent over 14 years as a manger in DPS Human Resources. She moved to the position of Assistant HR Director in 1995 and was promoted to Human Resources Director in 2002. In 2010, she headed the Department’s Enterprise Risk Management office. Prior to employment with DPS, Ms. Logan was an Assistant Criminal District Attorney in Rockwall County, Texas beginning in 1988.

Ms. Logan holds an Associate Degree from Lon Morris College in Jacksonville, Texas and a Bachelor Degree from the University of Houston with a major in Sociology and a double minor in Political Science and Secondary Education. Ms. Logan is also a graduate of the University of Houston, College of Law.

Holly C. LytleHolly Lytle is an Assistant County Attorney in the General Counsel Unit of the El Paso County Attorney’s Office. Currently, she is a division chief in charge of all legal matters for the Sheriff, Juvenile Probation Department and Emergence Health Network (El Paso Mental Health/Mental Retardation). Ms. Lytle has been an attorney in the County Attorney’s Office since 2001. She began her legal career in 1990 as an officer and attorney in the Army Judge Advocate General Corp. In 1996, after serving six years as a JAG officer, Ms. Lytle accepted a position as an Assistant District Attorney in the 34th Judicial District Attorney’s Office in El Paso County. She served in that capacity for five years prior to beginning her employment with the County Attorney’s Office.

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

Edmond MartinEd Martin grew up in the New Orleans, Louisiana. In 1968 he earned his degree in accounting from Southeastern Louisiana College (now the University of Southeastern Louisiana). Following graduation, Ed spent a year with a New Orleans CPA firm and then applied for a position with the Intelligence Division of the IRS. He accepted the job and from August 1969 to February 1970 he trained in federal law enforcement in Washington, DC. After returning to New Orleans he became part of the DOJ Strike Force team that investigated District Attorney Jim Garrison and the New Orleans Police Department for public bribery by the local pinball industry.

In 1975, Martin and his family moved to Austin, Texas where his career continued. After reaching senior agent status he became lead agent in the investigation and prosecution of income tax evasion cases and of multiple fraud investigations. Martin resigned from the US Treasury Department in 1984 and worked as a Supervising Examiner for the Texas State Securities Board in Austin. This experience allowed Martin to become adept in broader definitions of fraud: Ponzi schemes (John Colgin–1985), oil and gas fraud, and securities fraud. In 1991, Martin returned to the IRS Criminal Investigation Division as a Special Agent to investigate fraud and money laundering cases.

Upon his retirement, Martin was presented with an award for his “Dedication to the Cause of Law Enforcement” by the US Attorney’s Office in Austin and he was nominated for the FBI’s Director’s Award. In 2002, Martin received the Law Enforcement Circle of Excellence Award from the Central Texas 100 Club and in June 2002 received the “Service Above Self Award” for the Austin Rotary Clubs.

Since retiring in October 2001, Martin launched Sage Investigations, LLC, a Private Investigation firm where he investigates various cases including forensic accounting, income tax defense, litigation support, corporate investigations and anything related to following money, including fraud and embezzlement and Ponzi schemes. In 2002, Martin joined the Texas Association of Licensed Investigators (TALI), and later in 2006 TALI awarded Martin a Meritorious Service Award for Investigative Excellence. In 2007 Martin tested and received the Texas Certified Investigator (TCI) designation from TALI.

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

Tim MortonTim Morton is a graduate of The University of Texas at Austin with a BBA in Accounting, a CPA, and a member of AICPA. His career with Dallas County spans more than 30 years, serving as an Auditor, Senior Auditor, Accounts Payable Supervisor and then Assistant Manager in Pre-Audit and Payroll. Currently as Internal Audit Manager, he leads a staff of 20 professional internal auditors with focus on review and risk analysis of transactions or events affecting county finances, in addition to performing mandated statutory audits.

Over the years, Tim has partnered with other offices in the development of complex audit projects while dealing with economic stresses, technology options, and media coverage. For his dedication to the bail bond receivable project in 2012, Tim was given recognition through Dallas County as a nominee for Employee of the Year.

His professional achievements include; participating in technology review for code changes in the court and tax offices; and preparing annual assessments of all county offices as a tool in scheduling and preparing audits. Outcomes of the risk analysis and audit templates are documented.

Steve C. O’BrienSteve C. O’Brien is an Internal Revenue Agent with the Internal Revenue Service (IRS). He has over 39 years of experience with the Federal government and over 32 years of experience with the IRS. During his 32 years with the IRS, he has worked in the Special Enforcement Program with IRS Criminal Investigation Division, as an International Examiner, as an Excise Tax Specialist, and as an Employment Tax Specialist. He has worked as a Federal, State, Local Government (FSLG) Specialist since the division was created (November 2000). His previous international experience resulted in his appointment as the FSLG International Issues Specialist Subject Matters Expert for the entire division.

Virginia PorterViginia Porter served 18 years as the 9th Dallas County Auditor (9/1/1996-12/31/2014), earned her accounting degree from The University of Texas at Arlington and is a Certified Public Accountant.

She held several management positions in the Dallas County Auditors’ Office for eight years prior to appointment as the first female County Auditor. Her previous work experience included three years as comptroller of a fast foods distribution center, 12 years in corporate management for Steak and Ale Restaurant Corporation, and five years in financial positions for US Military/Civilian Operations in Germany.

Significant projects during her terms included rendering consecutive CAFRs with GFOA Certificate of Excellence, successful implementation of two major financial systems, standardizing audit templates and posting financial/audit records online for public inquiry.

Virginia spearheaded a project entitled “Turning Tax Avoiders into Taxpayers,” winning statewide recognition in 2008 while recognizing millions in tax revenue. Her service and contributions within government included Texas County’s Policy Analysis Group, Texas Association of County Auditors Board (President) and GFOA Technology Resource Committee.

Awards received for Dallas County reflecting the County Auditor’s commitment to financial presentations and transparency included GFOA Certificate of Excellence in Financial Reporting and Texas State Comptroller Leadership Circle (Gold Member). Virginia was the 2009 recipient of the Jerry Ware Award. She also received special recognition by the County Commissioners on retirement for dedicated leadership and commitment to the count’s strong financial foundation.

Cecily A. RaibornCecily A. Raiborn has a Ph.D. in Accounting from Louisiana State University. She is a CPA, CMA, and CFE. Dr. Raiborn is currently the McCoy Endowed Chair in Accounting at Texas State University, teaching Intermediate Accounting at the undergraduate and Fraud Prevention and Detection at the graduate level. She is a member of the American Accounting Association, the Institute of Management Accountants, Association of Certified Fraud Examiners, and the Texas Society of CPAs (Austin Chapter). She has published numerous fraud prevention, business ethics, and accounting articles as well as making presentations on those topics at local, national, and international meetings.

John T. Reynolds, CPA, retiredJohn T. Reynolds served as the First Assistant County Auditor at Bexar County from 2003 – 2010. He also served as the County Auditor at Brazos County from 1993 – 2003. Prior to being appointed county auditor John had been in private practice. From 1972 to 1979 he worked as an audit manager for the accounting firm of Axley and Rode in Lufkin and from 1980 to 1993 he owned his own firm in Huntsville, Texas. His primary focus while in private practice was governmental accounting and reporting.

For the past ten years, John has provided several programs devoted to governmental accounting for the LBJ School and the Texas Association of County Auditors. John has consulted for local governments and not-for-profit entities. Prior to retiring John served as the President of the Brazos

Valley Chapter in 1999 of the TSCPA and was on the TSCPA Board 1999 – 2002. John provided several articles to the Government Accounting Standards Board during the period 1992 – 1999 during the formation of GASB Statement No. 34. John has a B.S. from Stephen F. Austin State University in accounting and an MBA in accounting and financial management from Sam Houston State University. John served in the military from 1968 to 1972, which included one tour of duty in Vietnam with the 4th Infantry Division.

John and his wife, Fay, make their home in Schertz, Texas.

Suzyn SkaggsSuzyn brings 17 years’ experience in sales and leadership development in a variety of business environments. She is uniquely equipped with the nuances and critical distinctions of how to improve team performance and become more efficient as an entire company. She has helped countless companies achieve unprecedented results across several industries including technology, healthcare, finance, retail, hospitality, travel, and wellness.

Suzyn has trained and coached thousands of people both locally and internationally, from small businesses to Fortune 500 companies. She has specialized hiring models, on-boarding training, feedback, and mentoring systems that have resulted in decreasing new hire ramp time by 50%, and reducing overall turnover by 40%. Her laser focus in leadership development has helped companies increase team performance levels to achieve unprecedented company goals.

Suzyn specializes in partnering with managers and leaders to “turn around a team.” With her specialized training systems in place, this partnering consistently averages a 125% quota achievement. Suzyn’s passion is helping companies hit revenues they didn’t think were possible through dynamic coaching systems that yield consistently high-performing and happy teams. Some of her clients include Dell, Dun and Bradstreet, Eliza Corporation, Homeaway, YMCA, and Yodle.

She graduated Summa Cum Laude from Southern Illinois University with a degree in Workforce Education and Marketing. She has a teaching certificate and has taught sales and leadership development courses in the business industry for the past 14 years. She has won several company awards including three MVP awards for her contributions.

She has spent the last 17 years participating in and coaching human development transformational courses, such as being a student in the study of Speech Acts of Fernando Flores. Her interests include human potential, environmental advocacy, and outdoor recreation. She currently resides in Austin, TX with her husband, two daughters, and three fur kids (two cats and a dog). As a testament to her will and determination, she completed her first IronMan Triathlon in 2010!

Deborah StevensDeborah Stevens was appointed County Auditor of Wichita County in November 1991. Previously, she worked as a CPA in private practice and for the private sector, and as an instructor for the Midwestern State University Accounting Department and Continuing Education Division. Ms. Stevens is a past president of TACA. She earned a BBA from Midwestern State University.

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

Debbie WheelerDebbie Wheeler joined the law firm of Perdue Brandon Fielder Collins & Mott, LLP as Client Liaison in January 2008. Retired with more than 30 years of state government service, Debbie began her property tax career with the School Tax Assessment Practices Board (STAPB) in September 1979, followed by the State Property Tax Board (SPTB) and the Texas Comptroller’s Office. Debbie also served as Executive Director, Texas Association of Appraisal Districts, from September 1988 to July 1990, when she returned to the SPTB in 1990 as Deputy Director.

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

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

James WilliamsJames Williams is Senior Director of Probations and Community Services. He joined TJJD in December 2012 after serving as the Director of Juvenile Services for the 35th Judicial District in Brown County, Texas. He had been a juvenile probation officer with that county since 1983 and has served as the Chief Juvenile Probation Officer since 1986. He is active in numerous professional and civic organizations, is currently a member of the Brown County Hospital Authority and is on the invited faculty of Sam Houston State University, Correctional Management Institute. He also served 12 years on the board of the Brownwood Independent School District, three of those years as president, and is an active member of the Texas Probation Association. As a result of his lengthy tenure as a chief juvenile probation officer, he has established relationships with nearly all 165 Texas juvenile probation departments and juvenile justice practitioners statewide. James was an active participant with the Texas Juvenile Probation Commission throughout his career and served as the agency’s Chief in Residence in 2010. He is a graduate of Howard Payne University.

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Joe Yebra is the Division Director of Internal Audit for the Bexar County Auditor’s Office (BCAO). He leads and oversees the Audit, Compliance and IT functions for the BCAO. Joe started his career at BCAO in 2005 as a staff auditor, prior to joining the BCAO he worked in public accounting, and corporate internal auditing. Joe has conducted training workshops for candidates preparing for the Certified Information Systems Auditor (CISA) certification on topics that include basic system controls and network penetration testing. Joe received his CISA certification in March 2008. He is a current member of the Information Systems Audit and Control Association (ISACA). He currently holds a B.A. and M.B.A in Accounting from Our Lady of the Lake University.

ark Yarbrough was elected to five terms as the Lamb County & District Attorney. He served for 20 years, pros-ecuting everything from death penalty cases to DWIs. During his tenure, in 2002, he was awarded the M.A.D.D. regional prosecutor of the year. He served on the board of directors for the Texas District & County Attorney’s Association, and is a member of the National District Attorney’s Association. He also is one of the founding fel-lows of the Texas Prosecutor’s Society. Mark graduated from Abilene Christian University in 1984. Following that, he worked as a loan officer for Dallas Federal Savings. In 1987, Mark went back to law school at Texas Tech School of Law where he graduated in 1989. At the end of 2012, Mark retired as District Attorney and travels the country giving motivational speeches regarding Burnout. He has also written and been published on the subject of Burnout. Mark’s interests include – golf, basketball, karaoke, and tropical vacations. Mark Yarbrough was elected to five terms as the Lamb County & District Attorney. He served for 20 years, pros-ecuting everything from death penalty cases to DWIs. During his tenure, in 2002, he was awarded the M.A.D.D. regional prosecutor of the year. He served on the board of directors for the Texas District & County Attorney’s Association, and is a member of the National District Attorney’s Association. He also is one of the founding fel-lows of the Texas Prosecutor’s Society. Mark graduated from Abilene Christian University in 1984. Following that, he worked as a loan officer for Dallas Federal Savings. In 1987, Mark went back to law school at Texas Tech School of Law where he graduated in 1989. At the end of 2012, Mark retired as District Attorney and travels the country giving motivational speeches regarding Burnout. He has also written and been published on the subject of Burnout. Mark’s interests include – golf, basketball, karaoke, and tropical vacations. Mark Yarbrough was elected to five terms as the Lamb County & District Attorney. He served for 20 years, prosecuting everything from death penalty cases to DWIs. During his tenure, in 2002, he was awarded the M.A.D.D. regional prosecu-tor of the year. He served on the board of directors for the Texas District & County Attorney’s Association, and is a member of the National District Attorney’s Association. He also is one of the founding fellows of the Texas Prosecutor’s Society. Mark graduated from Abilene Christian University in 1984. Following that, he worked as a loan officer for Dallas Federal Savings. In 1987, Mark went back to law school at Texas Tech School of Law where he graduated in 1989. At the end of 2012, Mark retired as District Attorney and travels the country giv-ing motivational speeches regarding Burnout. He has also written and been published on the subject of Burnout. Mark’s interests include – golf, basketball, karaoke, and tropical vacations. Yarbrough was elected to five terms as the Lamb County & District Attorney. He served for 20 years, prosecuting everything from death penalty cases to DWIs. During his tenure, in 2002, he was awarded the M.A.D.D. regional prosecutor of the year. He served on the board of directors for the Texas District & County Attorney’s Association, and is a member of the National District Attorney’s Association. He also is one of the founding fellows of the Texas Prosecutor’s Society. Mark graduated from Abilene Christian University in 1984. Following that, he worked as a loan officer for Dallas Fed-eral Savings. In 1987, Mark went back to law school at Texas Tech School of Law where he graduated in 1989. At the end of 2012, Mark retired as District Attorney and travels the country giving motivational speeches regard-

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

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