Vol XVI Issue V

Greetings from the president

January 2013

AGA’S MISSION : “AGA serves government accountability professionals by providing quality education, fostering professional development and certification, and supporting standards and

research to advance government accountability.”

www.montgomeryaga.org

HIGHLIGHTS

Greetings

January Luncheon

CGFM Update

Scholarships

2012 CEC &

Committee Members

Treasurer’s Report

UPCOMING EVENTS Monthly Luncheon January 10, 2013

RSA Activity Center

Dexter Avenue Montgomery, AL

12:00 Noon

Joint Meeting with Joint Meeting with Joint Meeting with Montgomery Chapter of Montgomery Chapter of Montgomery Chapter of the American Society of the American Society of the American Society of Military ComptrollersMilitary ComptrollersMilitary Comptrollers

**************************

Audio Conference

January 9, 2013

Alabama Department of

Transportation

(ALDOT)

Conference Room#8

1409 Coliseum Blvd.

Montgomery, AL

Happy New Year,

On behalf of the Chapter Executive Committee, I hope that everyone had a Merry Christmas, and now ready for 2013! As we enter the new year, I encourage you to make it a priority to become active (or remain active) in your local AGA chapter. There are several opportunities to make a difference for yourself and for your fellow members. Make AGA a part of your resolutions. Resolve to attend the monthly chapter meetings and education seminars. This program year, one of our goals is focus our recruitment of new members on stu-dents. Students are the future of our profession, and they stand to bring energy and a fresh perspective to our chapter. Resolve to recruit at least two new mem-bers into our chapter. Resolve to bring at least two new guests to our monthly meetings.

I challenge you to share our message with your friends and co workers: “AGA is the member or-ganization in government accounting. We lead and encourage change to benefit our field and all citizens. Our networking events, professional certification, publications and ongoing educational opportunities assists members in building skills to career advancement.”

We welcome your contributions to our chapter. Our Community Service Committee plans events for each member to participate. Take advantage of the tremendous expertise in our chapter. Resolve to volunteer to be on the Chapter Executive Committee as an officer, director or committee member. Many of you have leadership roles in your workplace; why not use that same talent within your chapter?

Please take time to visit the national AGA website to update your membership information. If you have a topic you’d like us to address, send me an email. If you can recommend a speaker (or would like to speak yourself), let me know about that as well. The chapter is only as strong as its members. The more you put in, the more you get out. If you’d like to help, please contact me at president@montgomeryaga.org

Let us take a moment to remember those whose lives were lost in the December 14, 2012 shooting at Sandy Hook Elementary School: Dawn Hochsprung, Mary Sherlach Victoria Soto, Emilie Parker, Jesse Lewis, Ana Greene, Lauren Rousseau, Benjamin Wheeler Allsion Wyatt, Charlotte Bacon, Daniel-Barden Rachel D’Avino Olivia Engel Josephine Gay Dylan Hockley Madeleine Hsu Catherine Hubbard Chase Kowalski, Nancy Lanza, James Mattioli, Grace McDonnell, Anne Marie Murphy, Jack Pinto, Noah

Pozner, Caroline Previdi, Jessica Rekos, Avielle Richman. This was a profound tragedy. We watched with overwhelming sadness as the events unfold in Newtown, Connecticut, at Sandy Hook Ele-mentary School. Please continue to pray for the Newtown community.

Sincerely,

Pamela Henderson, President

Montgomery Chapter AGA

The Capital City FocusThe Capital City FocusThe Capital City Focus

Join Us at the January LuncheonJoin Us at the January LuncheonJoin Us at the January Luncheon Joint Meeting with Montgomery Chapter of Joint Meeting with Montgomery Chapter of Joint Meeting with Montgomery Chapter of

the American Society of Military Comptrollersthe American Society of Military Comptrollersthe American Society of Military Comptrollers

Thursday, January 10, 2013Thursday, January 10, 2013 RSA Activity Center

DEXTER AVENUE MONTGOMERY, AL

SPEAKER: PHIL HARROD FINANCIAL ANALYST

FEDERAL BUREAU OF INVESTIGATIONS

$14.00 Cash, check, Visa, and MasterCard accepted.

12:00 noon

Lunch served at 11:50 a.m.

Parking is available in the deck located on Washington Avenue adjacent to the Plaza. Please use the Adams Avenue entrance.

Register online at Register online at Register online at www.montgomeryaga.orgwww.montgomeryaga.orgwww.montgomeryaga.org

by 12:00 noon, Tuesday, January 8, 2013.

Boneless Pork Loin

Au Gratin Potatoes

English Peas

Seasoned Squash and Onions

Apple Cobbler

Iced Tea & Water

A chef salad or vegetarian plate is available in place of the entrée only upon reservations made in advance. Members will be invoiced for the cost of the lunch-eon for cancellations made AFTER the close of busi-ness on Tuesday, January 8th (including the failure to attend without notice of cancellation.)

YOUR AGA MEMBERSHIPYOUR AGA MEMBERSHIPYOUR AGA MEMBERSHIP Our goal at Montgomery Chapter AGA is to provide our members with valued membership opportunities on both local and national levels. In order for us to communicate our efforts effectively, we must have current information. Please take a moment to validate your contact information on the website. You may do this by logging into to your membership account to verify or change your contact in-formation, such as name, address, company information, phone number, and email address. Thank you for your continued support of AGA. We look forward to working with you. Here is a brief description of resources available to you as an AGA member. Visit www.agacgfm for more information.

Financial and Administrative Monitoring Tool Provides uniform guidance for sub-recipient monitoring. It is designed to be applicable across federal granting authorities as well as across state entities. Vendor Directory Search through AGA Corporate Partner organizations offering products and services to the government accountability commu-nity. www.agacgfm.org/corporate/partners Advocacy AGA, along with members, provides valued input on standards and to policy-makers on behalf of government financial man-agement. Performance and Citizen Report Reviews Have your performance, Service Efforts and Accomplishment and Citizen-Centric Reports peer reviewed. Receive awards and recognition. Journal of Government Financial Management Award-winning quarterly magazine known for its in-depth coverage of relevant issues affecting government financial man-agement. All articles are posted online and archived.

AGA Online Website with features such as daily news updates, online forums, job openings, research reports and more. Online Calendar of Events Listing of national, regional and chapter meetings and train-ing events. Fraud Prevention Tool-Kit Online resource designed to help officials at all levels of gov-ernment prevent, detect and deter fraud. The Tool-Kit con-tains a comprehensive array of tools, posters, educational materials, presentations and videos. How-to-Guides The Cooperative Audit Resolution and Oversight Initiative (CAROI) Guide Guidance for resolving audit findings; guidance on how to use CAROI to prevent potential audit findings. The Risk Assessment Monitoring Tool Provides states with a method for assessing sub-recipient risk and to be applicable across federal granting authori-

ties, as well as across monitoring authorities.

CALLING ALL VOLUNTEERS! A new program year is upon us. if you are interested in becoming a part of the Chapter Executive Committee for program year 2013-2014, contact Margie Toney. You are welcomed to serve on any committee. No experience required!!

DONATED LEAVE

REQUEST Ruby Smith, Staff Accountant, De-partment of Hu-man Resources, has been ap-proved to receive

Attention all CGFM Candidates: Take Advantage of the Intensive

CGFM Review Course! Earn Your CGFM in February! Examinations Are free if you attend the AGA National Leadership Conference in Washington, D. C. Don't miss the opportunity to take the CGFM Examinations and earn your CGFM at the next In-tensive Review Course event in February. AGA is offering a two-day Intensive Review Course on Monday, Febru-ary 25, 2013 and Tuesday, February 26, 2013 and an opportunity to take CGFM Examinations on February 27-28,2013. The cost of the course is only $279 for quali-fied participants, and it offers 18 CPE hours. Special Bo-nus: The CGFM Examinations are offered at no cost to course attendees. This course is designed as a supplement to previous preparation for the CGFM Examinations, so this is a perfect opportunity for those individuals who have already attended GFM training courses or have been preparing by using the CGFM Study Guides. Enrollment is limited and participants must first apply and be accepted into the CGFM Program, so don't delay. More information and a registration form for this event are available on AGA's website.

UPCOMING AUDIO CONFERENCE

“Government Financial Management”

January 9, 2013 Alabama Department of Transportation

Room #8 1409 Coliseum Boulevard

Montgomery, AL Conference Room # 8 1:00 p.m. to 3:00 p.m.

Two Hours of CPE Offered COST: $20.00

Stay Connected!

Montgomery Chapter is now on Face

book at Facebook.com/agamontgomery

and Twitter at agamontgery.twitter.com.

RECRUIT NEW MEMBERS TO AGA!

Recruiter of the Year: The member who recruits

the most new members from May 1, 2012 to April

30, 2013 (excluding fall seminar) will be presented

with the Recruiter of the Year Award at the Chapter’s

Award Program in May 2013. Only you can best

communicate to your colleagues what AGA does for

you, your professional development and your career.

Tell your peers and co-workers about AGA. Simply

encourage them to download and fill out AGA’s

membership application at http://montgomeryaga.org/

downloads montgomeryinteractivemembershipappli-

cation_oct2011.pdf . Be sure to include your name

in the sponsor’s name category on the application

to receive credit. Membership applications and pay-

ment should be mailed directly to National AGA,

2208 Mount Vernon Avenue, Alexandria, VA 22301

for reporting to Montgomery AGA Membership

Committee. Help AGA Grow and Thrive. Start Re-

cruiting Today.

AGA MEETING DATES 2012-2013 PROGRAM YEAR

January 10, 2013 Luncheon Activity Center

February 14, 2013 Luncheon RSA Plaza

March 14, 2013 Luncheon RSA Plaza

April 12, 2013 Spring Seminar Faulkner University

May 9, 2013 Awards RSA Plaza

WHAT’S ON YOUR MIND?

Pamela Hill, chapter member and Regional Vice Presi-dent for the Gulf Region, has been appointed to the Technical Committee for the 2013 AGA Professional De-velopment Conference (PDC). The committee is charged with developing the program for the PDC to be held in Dallas, Texas, July 14-17, 2013. Please submit any topics/speakers you would like to hear to Pamela by Tuesday January 15, 2013. Suggestions should be emailed to pamela.hill@revenue.alabama.

“The Mark of Excellence in Local, State and Federal Government”

The Montgomery Chapter of AGA will award nine in-dividual CGFM Scholarships. If you are an active AGA Member who has passed all or parts of the CGFM Examination during the period June 1, 2011 – May 31, 2012, please email your request along with your examination results to Sandra Steele at san-dra.steele@insurance.alabama.gov and Patrick Hemme at patrick.hemme@insurance.alabama.gov . Note: If you sent an email prior to December 1, 2011, you must submit your request again.

Wed, 1/9/2013 2 4

Accounting and Reporting for Specific Asset and Liability Transactions

Dixie Black, CGFM, CPM

2nd Floor Suite 200

Wed, 1/16/2013 2 5

Revenue, Expenditure/Expense and Other Operating Statement Transactions

Steve Emerson CPA,CGFM, CGAP, CFE, CITP, CGMA

2nd Floor Suite 200

Wed, 1/23/2013 3 4

Federal Financial Statements and Management's Discus-sion and Analysis

Christine Harden, CPA,

CGFM 2nd Floor Suite 200

Wed, 1/30/2013 3 3

Federal Financial Ac-counting and Reporting Foundations

Margie Toney CGFM

2nd Floor Suite 200

Wed, 2/06/2013 3

1 2

Federal Budgeting & Federal Budgetary Accounting

Nakia Tetter CGFM

2nd Floor Suite 200

Wed, 2/13/2013 3 5

Federal Financial Accounting Standards and Illustrations

Steve Emerson CPA,CGFM, CGAP, CFE, CITP, CGMA

2nd Floor Suite 200

Exam 2 has been approved for 6 hours of CPE or 1 hour for each session attended. An official certificate will be awarded at the end of the session. Instructor's Note: The credit to be granted for service as a lecturer, instruc-tor or discussion leader of an acceptable program will be equal to twice the number of actual hours of the lecturer or session. However, no additional credit will be allowed for repetition of a program . Section 30-X-5-.03 (d).

Active Status To maintain the CGFM certification in an active status, CGFMs are required to: Pay the CGFM renewal Fee by the due date every year. Complete at least 80 hours of Continuing Pro-fessional Education (CPE) every two years in govern-ment financial management topics or related techni-cal subjects (within the designated two-year cycle). Maintain and, if requested by AGA, provide detailed information on CPE hours completed. By submitting their annual renewal payment, CGFMs affirm that they have and will continue to abide by AGA’s Code of Ethics and that they have fulfilled the minimum CPE Requirements.

Annual Renewal Requirement All active CGFMs must renew their certification an-nually. At the beginning of each year, invoices will be sent to all active CGFMs. Annual CGFM renewal pay-ments are due by March 31. AGA reserves the right to periodically adjust the renewal rates of $30 for AGA members and $65 for nonmembers. AGA mem-bership is not required for the CGFM certification; however, AGA members who do wish to renew their AGA membership must pay the nonmember CGFM renewal fee of $65.00. By submitting their annual renewal payment, CGFMs affirm that they have and will continue to abide by AGA’s Code of Ethics and that they have fulfilled the minimum CPE Require-ments. CGFMs must promptly notify AGA of any change of mailing address. It is the responsibility of each CGFM to pay the annual CGFM renewal fee, even if that individual did not receive an invoice from AGA. Click here to renew your CGFM.

Continuing Professional Education (CPE) Requirements All active CGFMs are required to complete at least 80 hours of continuing professional education (CPE) every two years in government financial management topics or related technical subjects. The 80 CPE hours must be completed within the CGFM’s two-year CPE cycle. See Calendar of CPE cycles. CGFMs do not need to submit supporting documentation of the CPE hours at the time of renewal. The payment itself serves as the CGFM's affirmation of his or her compli-ance with the CPE requirements. CGFMs are required to maintain supporting documentation on CPE hours earned for a minimum of three years and provide it to AGA upon request. This documentation may be re-quested by AGA as part of the annual audit of a ran-dom sample of CGFMs. Waivers or extensions on earning CPE hours are granted on an individual case basis. All requests for waivers must be sent in writing to the AGA’s Office of Professional Certification no later than April 30th in the year following the end of the two-year CPE cycle. The CPE requirements page contains detailed information on CGFM CPE requirements.

The Montgomery Chapter of AGA will award twelve individual CGFM Scholar-ships. If you are an active AGA Member who has passed all or parts of the CGFM Examination during the period June 1, 2012 – May 31, 2013, please email your

request along with your examination results to Dixie Black at Dixie.Black@va.alabama.gov or Patrick Hemme at pat-rick.hemme@insurance.alabama.gov .

SYLLABUS FOR CGFM EXAM 2 GOVERNMENTAL ACCOUNTING, FINANCIAL

REPORTING,BUDGETING Directors: Dixie Black, CGFM and Pat Hemme

Location: RSA Union Conference Room #200 Dates: October 31, 2012 - February 13, 2013

Time: 12:00 p.m. - 1:00 p.m.

5

The Membership Committee is working diligently to keep many of our incentives in place and organize new events. This month the membership committee will be participating in outreach activities with area universities to raise awareness and encour-age participation in the Montgomery AGA chapter. If you would like to participate, please contact us at member-ship@montgomeryaga.org. Your comments and ideas are wel-comed. The Membership Committee hosted a Meet & Greet on Wednes-day, December 19, 2012 at The Board Room for the Chapter Ex-ecutive Committee to welcome New, Early Career, and Student Members to Montgomery AGA. The committee will be visiting area universities during the next two months to recruit mem-bers. We are pleased to announce we sponsored two free student memberships to Karen Brown and Sandranetta Young. Both students attend Troy University in Montgomery and were se-lected by Professor Emma Coles on behalf the University School of Accountancy to receive the memberships.

Shaundra B. Morris Membership Committee Program Chair

Responsible for the client administration and acquisition of a

small group of Institutional Trust and Retirement Plan accounts.

Administration responsibilities include client meetings and com-

pliance review of plan accounts. Responsibilities include pros-

pecting, developing internal and external business networks for

the purposes of generating new business opportunities, and par-

ticipating in sales presentations. REPRESENTATIVE

ACTIVITIES: On a day- to-day basis, oversee client relation-

ships. Thorough understanding of clients? objectives, identify

and provide alternatives, and effectively communicate the poten-

tial impact to decision makers. Working knowledge of effective

sales techniques. Knowledge and general understanding of the

trust industry, Experience in the investment, ERISA and custody

industry a plus. Develop strong internal and external relation-

ships with existing and new centers-of- influence. Ability to com-

municate to a diverse group on complicated issues and topics.

Perform duties in compliance with Corporate Policies and Proce-

dures and all applicable external regulations. Bachelors degree or

equivalent experience preferred. 3 years trust or related experi-

ence. Background in Institutional/Retirement Services Admini-

stration and investments preferred. Excellent oral, written and

organizational skills. Skilled in applicable computer software,

e.g., Microsoft Word, Microsoft Excel, etc. Excellent presentation

skills. Excellent problem analytical and problem-solving skills

including attention to detail.

This position is located in the Alabama Area Office of the Veterinary Services (VS) Eastern Region. You will serve as Budget Assistant with responsibility for performing and con-ducting a variety of support work in the area of budget, fiscal and administrative record keeping. Your primary responsi-bility is to support and assist the Administrative Officer (AO) in the development and tracking of the Alabama budget for all funding sources. The funding is generated from a combi-nation of Federal funding, including, but not limited to allo-cated funds, CCC funds, cooperative agreements, grants, trust funds, and user fee revenue. Separate accounts are kept for each fund code.

The Budget Analyst position will provide overall accounting/budgeting expertise and analysis for Southern Power Com-pany's Plant Harris. This position will develop, implement and maintain accounting/ budgeting/ reporting processes for both O&M and Capital for the current and 10-year budgets, as well as maintain and support associated information systems. This position will be an active member of the Budget Operations Review Board representing Plant Harris. The Budget Analyst will also act as a liaison between plant personnel and SPC Ac-counting. This position will report directly to the Plant Man-ager and will also have administrative duties in support of the management team and plant personnel. Duties will also in-clude receiving and logging material invoices, establishing open purchase orders in support of plant operations, and tracking of personnel overtime. Overnight travel is required but not frequent.

Educational Requirements · Bachelor's degree in Accounting or Finance strongly preferred. · Knowledge of generally accepted accounting principles required. · Knowledge of Southern Company budgeting principles a

Regions Financial Apply at: http// www. regions.taleo.net

Title: Trust Administrator - Institutional Services Location: Alabama-Montgomery

Southern Company Services Apply at: www.careerbuilder.com

Title: Budget Analyst Location Southern Power - Plant Harris

Montgomery, AL

Department of Agriculture Apply at: www.usajobs.gov

Job Title: Budget Technician Location: Montgomery, AL

Agency: Animal and Plant Health Inspection Service

Job Announcement Number:24VS-2013-0032

6

“Government Financial Management” DATE: January 9, 2013

Alabama Department of Transportation 1409 Coliseum Blvd. Montgomery, AL

Conference Room # 8 1:00 p.m. to 3:00 p.m.

Two Hours of CPE Offered COST: $20.00

STATE PERSONNEL TRAINING January 2012

Listed below are dates of classes being offered, free of charge, in the month of January 2012 . Classes are open to all state employees. NOTE: The training division develops schedules based on the needs of agencies as evidenced by waiting lists created when classes are full. Classes are held at State Personnel Department in Montgomery, AL, Meeting Room # 319. Registration for full day classes: 8:00 a.m. to 8:30 a.m. with classes from 8:30 a.m. to 4:00 p.m.

Dealing With Difficult People January 15, 2013

Course Description: This one-day course provides individuals with techniques for interacting with individuals with challenging personali-ties and challenging behaviors. It is not about changing other people, but about changing how we respond to them in order to work together effectively. Although the course is open to all employees, it is ideal for individuals whose jobs involve frequent contact with the public or fre-quent contact with other employees. The curriculum emphasizes effec-tive communications under stressful circumstances. Topics presented include understanding abrasive behavior, managing workplace con-flicts, working with difficult personalities, and working with difficult behaviors.

Performance Appraisal for Supervisors January 23, 2013 Course Description: The one-day appraisal course is recommended for supervisors and managers, who are or will be supervising personnel in state government. The program offers a comprehensive look at the procedures necessary to conduct employee evaluations with correct techniques and in a legally defensible manner. Participants will learn the supervisory responsibilities of pre-appraisal, mid-appraisal, and Final Appraisal periods and how to complete the three forms associ-ated with this management process. In addition, writing responsibili-ties and results, evaluating the level of employee performance, and rating/scoring employee performance will be explained. Exercises will allow participants to use the new skills learned in the program.

Progressive Discipline January 24, 2012 Course Description: The discipline course is recommended for supervi-sors and managers, who are or will be supervising personnel in state government. The program offers a comprehensive look at the proce-dures necessary to conduct employee discipline with correct tech-niques and in a legally defensible manner. A participant can learn the disciplinary procedures for the steps of warning, reprimand, suspen-sion, and termination. Any updates in the process are emphasized. Skills taught include the ability to coach and counsel employees through feedback, intervention, documentation, and action plan, as well as the use of steps and due process when conducting a disciplinary action. State law and State Personnel Board Rules, as they refer to the discipline process, are discussed in detail. Case studies are conducted to allow participants to utilize the new skills learned in the program.

Train the Trainer

January 29-30, 2012 Course Description: This four-day course provides individuals with techniques for designing, developing, conducting, and evaluating training programs regardless of the subject. Although it is open to all individuals who make presentations before groups, it is ideally suited for individuals who conduct training classes for state employees. The curriculum emphasizes techniques for creating a stimulating learning experience for adults. Topics include assessing employee needs, devel-oping course curriculum, selecting presentation methodology, design-ing visual aids, conducting training programs, managing group dy-namics, and evaluating training effectiveness. Participants make sev-eral presentations during the course to practice new skills in a learning environment that provides constructive feedback. Contact State Personnel Department at www. personnel. alabama.gov, or call at (334) 242-3889 for more information on classes.

GFOAA 29th Annual Conference February 27 - March 1, 2013 Renaissance Montgomery Hotel & Spa at the Convention Center 201 Tallapoosa Street Montgomery, AL 36104 Room rate: $129/night plus applicable taxes; Single or Double For reservations, call 1-877-545-0311 or use the link below http://www.marriott.com/hotels/travel/mgmbr?group-Code=gfogfoa&app=resvlink&fromDate=2/26/13&toDate=3/1/13 Cut-off for reservations at the conference rate is Sunday, January 27, 2013.

As the President begins his second term, it’s a good time to examine his Administration’s expected priorities for financial management activities. This will start with a review and as-sessment of the initiatives/priorities from his first term, in-cluding improper payments, asset management, financial management systems, financial reporting, grants manage-ment, travel and purchase cards, performance measures for financial indicators, the Campaign to Cut Waste, and single audit. We will then move on to consider possible additional activities that the Administration might want to initiate over the next four years, including implementation of the DATA Act, other accountability and transparency initiatives, other cost savings initiatives, increasing use of data analytics, revis-ing the schedule and other improvements for agency audited financial statements, and responses to the next big crisis. Whatever your role in federal financial management, this presentation will provide you with useful information about what you can expect in the coming months. The speakers include: Mark Reger, CGFM, CPA, Deputy Assistant Sec-retary, Accounting Policy, Office of the Fiscal Assistant Secre-tary, Department of the Treasury; Norm Dong, Deputy Con-troller, Office of Federal Financial Management, OMB; Kath-leen Turco, Associate Administrator, Office of Government-Wide Policy, Office of the Administrator, GSA; Owen Bar-well, formerly the DCFO and Acting CFO at the Department of Energy and now a Managing Director at Grant Thornton; Doug Criscitello, formerly the CFO at the Department of Housing and Urban Development and the Small Business Administration and now a Managing Director at Grant Thornton; and Robert Shea, formerly OMB’s Associate Di-rector for Administration and Government Performance and now a Principal at Grant Thornton.

7

State and local governments are in their best financial shape since the recession, giving them leeway to cushion the U.S. economy

from federal budget cuts with spending and hiring of their own. After slashing their workforces by about half a million in the past

five years, state and local authorities will add employees in 2013, said Mark Zandi, chief economist at Moody’s Analytics Inc . in

West Chester, Pennsylvania. Their payrolls in the fourth quarter will be 220,000 larger than in

the same period for 2012, he projects. Jan. 4 (Bloomberg) -- Bill Gross, co-chief investment offi-

cer at Pacific Investment Management Co., talks about the December U.S. employment report

and investment strategy. Payrolls rose by 155,000 workers last month Labor Department figures

showed today in Washington. Gross, speaking with Erik Schatzker and Stephanie Ruhle on

Bloomberg Television's "Market Makers,” also discusses the outlook for bipartisanship in federal

fiscal negotiations. (Source: Bloomberg) We’re likely to see some growth in payrolls” this year,

said Donald Boyd, senior fellow at the Rockefeller Institute of Government in Albany, New York.

Faced with the need to balance their budgets, state and local governments were forced into aus-

terity mode after the recession hit. Photographer: Andrew Harrer/Bloomberg Their expenditures

and investment also will be higher, rising by 1.8 percent, triple the increase last year, according to

projections by St. Louis-based Macroeconomic Advisers. “The bloodletting on the state- and local-government level has finally

passed through,” said Jim Diffley, chief U.S. regional economist for IHS Global Insight in Philadelphia. “They’re no longer sub-

tracting from growth.” The shift will help the U.S. weather the blow from federal tax increases and spending cuts, keeping the ex-

pansion on course, Zandi said. He forecasts that gross domestic product will climb 2.1 percent this year after rising 2.3 percent in

2012, with the expansion getting stronger as the year progresses. States and municipalities, which accounted for 12 percent of

GDP in 2011, won’t be a drag on growth this year for the first time since 2009, said Ben Herzon, a senior economist at Macroeco-

nomic Advisers. The economic rebound means they’re collecting more taxes, reducing the need for more spending cuts.

Rising Revenue State revenue will increase 3.9 percent during the 2012-2013 budget year to surpass the peak reached before the full effect of the 18

-month recession took hold, according to a Dec. 14 report by the National Governors Association and the National Association of

State Budget Officers. Fifty-seven percent of cities said they were “better able to meet financial needs” in 2012 than in 2011, the

first time a majority reported an improvement since the economic contraction that began in December 2007, a separate National

League of Cities survey released Sept. 13 found. The improvement in finances has helped allay concerns among investors about

defaults in the tax-exempt municipal-bond market, where the securities have rallied in anticipation of higher taxes on the wealthy.

The $3.7 trillion muni market returned 7.3 percent in 2012, compared with 2.2 percent for U.S. Treasury debt, according to Bank

of America Merrill Lynch data. Last year was the fourth in a row for gains in total municipal- bond returns, the longest such stretch

since 2007.

Building also is picking up. After falling in March to its lowest level in more than five years, construction by state and local gov-ernments rose 2.3 percent to a seasonally-adjusted annual rate of $252 billion in November.

Budget Deal Last week’s federal budget deal, which included a rise in the top income-tax rate to 39.6 percent from 35 percent, was “positive for

municipals,” said Alan Schankel, head of fixed- income research at Janney Montgomery Scott LLC in Philadelphia. Bill Gross,

manager of the world’s largest bond fund at Pacific Investment Management Co. in Newport Beach, California, has directed 5 per-

cent of the fund’s $285 billion to munis for three straight months -- the longest since at least 2006 that local borrowings have rep-

resented that large a share of holdings. Gross said he’s taking a “cautious” approach to state and local debt because Congress may

change the tax-exempt status of the securities. “We’re holding on to our positions, but muni rates are in this cloud of ‘will they or

won’t they’ be taxed in terms of withholdings,” he told Bloomberg Television’s “Market Makers” on Jan. 4.

Austerity Mode Faced with the need to balance their budgets, state and local governments were forced into austerity mode after the recession hit,

Diffley said. That continued into last year. Payrolls in December alone fell 10,000 on a seasonally-adjusted basis, as reductions by

counties and cities overwhelmed an increase by the states, according to data from the Labor Department in Washington. Now

they may be poised to expand, said Donald Boyd, a senior fellow at the Rockefeller Institute of Government in Albany, New York.

“We’re likely to see some growth in payrolls” this year, he said. California, the most-populous U.S. state, will end unpaid furlough

days for its workers in June, a policy it first put in place in 2009 at the height of the financial crisis.

U.S. Set for Biggest State-Local Jobs Boost Since 2007 By: Rich Miller & William Selway—January 7, 2013

8

Rising Construction

Building also is picking up. After falling in March to its lowest level in more than five years, construction by state and local govern-

ments rose 2.3 percent to a seasonally-adjusted annual rate of $252 billion in November, figures from the Commerce Department in

Washington show. The country’s third most-populous state, New York, may break ground this

year on a $3.14 billion new bridge to replace the 57-year-old Tappan Zee crossing over the Hudson

River. The city government in Oxford, Mississippi, is building a new firehouse, expanding tennis

courts and giving its employees a 3 percent raise, Mayor George Patterson said. “We kept our

heads down for a few years, but this year we feel like we’re turning the corner,” he said. That’s not

to say states and municipalities are trouble- free. While they’ve come through the worst of the cri-

sis, they still face longer-term financial challenges, including rising costs for the Medicaid health-care program and underfunded

pension plans, Boyd said.

Reduced Aid

He cited another big danger: the likelihood that the federal government will reduce its aid to the states as it seeks to rein in a budget

deficit that has topped $1 trillion in each of the past four years. States get about one-third of their revenues from Washington. The

agreement Congress hammered out to avoid more than $600 billion in automatic spending reductions and tax increases --the so-

called fiscal cliff -- spared states from cutbacks, at least for now. Under the pact, the decrease in expenditures was put off until

March. The reductions would have cost states $7.5 billion for education, health-care and community-development programs, ac-

cording to Federal Funds Information for States, a budget- tracking service created by the National Conference of State Legislatures,

based in Denver, and the National Governors Association in Washington. While that’s a small share of the approximately $519 bil-

lion that states received in aid last year, Boyd said further cuts are likely. That means local governments may get less help from the

states, Diffley said.

Home Prices

Cities and counties also are lagging behind because they depend on property taxes for much of their revenue, and home prices are

just now starting to recover, he added. Prices rose 4.3 percent in October from a year earlier, the biggest 12-month advance since

May 2010, according to the most recent data from the S&P/Case-Shiller Composite 20-City Home Price Index. Columbus, Ohio,

fired more than 100 workers when the worst of the recession hit the city and successfully sought approval for higher income taxes

from voters, said Dan Williamson, a spokesman for Mayor Michael Coleman. Now it is holding employment steady, he said. It has

been working on a $342 million sewer project and is planning another program to create more parkland along its riverfront. “We

faced our own fiscal cliff in 2009,” Williamson said. “Now, we’re in very good shape. There’s always stresses, there’s always worries,

but we feel whatever comes our way in the near term, we can handle it.” To contact the reporters on this story: Rich Miller in Wash-

ington at rmiller28@bloomberg.net; William Selway in Washington at wselway@bloomberg.net To contact the editors responsible

for this story: Chris Wellisz at cwellisz@bloomberg.net; Stephen Merelman at smerelman@bloomberg.net

9

January is Glaucoma Awareness Month. www.glaucoma.org/news

January is National Glaucoma Awareness Month, an important time to spread the word about this sight-stealing disease. Currently, 2.7 million people in the United States over age 40 have glaucoma. The National Eye Institute projects this number will reach 4.2 million by 2030, a 58 percent increase. Glaucoma is called "the sneak thief of sight" since there are no symptoms and once vision is lost, it's permanent. As much as 40% of vision can be lost without a person noticing. Glaucoma is the leading cause of preventable blindness. Moreover, among African American and Latino populations, glau-coma is more prevalent. Glaucoma is 6 to 8 times more common in African Americans than Cauca-sians. Over 2.7 million Americans, and over 60 million people worldwide, have glaucoma. Experts estimate that half of them don’t know they have it. Combined with our aging population, we can see an epidemic of blindness looming if we don’t raise awareness about the importance of regular eye ex-

aminations to preserve vision. The World Health Organization estimates that 4.5 million people worldwide are blind due to glaucoma. Help Raise Awareness In the United States, approximately 120,000 are blind from glaucoma, accounting for 9% to 12% of all cases of blindness. Here are three ways you can help raise awareness:

1. Talk to friends and family about glaucoma. If you have glaucoma, don’t keep it a secret. Let your family members know.;

2. Refer a friend to our web site, www.glaucoma.org.;

3. Request to have a free educational booklet sent to you or a friend;

4. Connect with us on Face book or follow us on Twitter for regular updates on glaucoma research, treatments, news and in-formation. Share information about glaucoma with your friends and family. What is Glaucoma? Glaucoma is a group of eye diseases that gradually steal sight without warning. Although the most common forms primarily affect the middle-aged and the elderly, glaucoma can affect people of all ages. Vision loss is caused by damage to the optic nerve. This nerve acts like an electric cable with over a million wires. It is responsible for carrying images from the eye to the brain. There is no cure for glaucoma—yet. However, medication or surgery can slow or prevent further vision loss. The appro-priate treatment depends upon the type of glaucoma among other factors. Early detection is vital to stopping the progress of the disease. Watch a video from the research scientists working to find a cure. Types of Glaucoma There are two main types of glaucoma: primary open-angle glaucoma (POAG), and angle-closure glaucoma. These are marked by an increase of intraocular pressure (IOP), or pressure inside the eye. When optic nerve damage has occurred despite a nor-mal IOP, this is called normal tension glaucoma. Secondary glaucoma refers to any case in which another disease causes or contributes to increased eye pressure, resulting in optic nerve damage and vision loss. Facts and Statistics Glaucoma is the second leading cause of blindness in the world, according to the World Health Organization. In the most common form, there are virtually no symptoms. Vision loss begins with peripheral or side vision, so if you have glaucoma, you may not notice anything until significant vision is lost. The best way to protect your sight from glaucoma is to get a comprehensive eye examination. Then, if you have glaucoma, treatment can begin immediately. Glaucoma is the leading cause of blindness among African-Americans. And among Hispanics in older age groups, the risk of glaucoma is nearly as high as that for African-Americans. Also, siblings of persons diagnosed with glaucoma have a signifi-cantly increased risk of having glaucoma. Read more glaucoma facts and statistics Risk Factors Are you at risk for glaucoma? Those at higher risk include people of African, Asian, and Hispanic descent. Other high-risk groups include: people over 60, family members of those already diagnosed, diabetics, and people who are severely near-sighted. Regular eye exams are especially important for those at higher risk for glaucoma, and may help to prevent unneces-sary vision loss. Help Us Find a Cure Glaucoma Research Foundation is a national non-profit organization funding innovative research to preserve vision and find a cure for glaucoma. Gifts of every size make a difference. Donate today. Learn more about Glaucoma Research Foundation.

10

AGA CEC MEETING MINUTES

Thursday, December 13, 2012 The CEC meeting of the officers and directors of the Montgomery, AL chapter of Association of Government Accountants (AGA) was called to order at 11:00 a.m. at the RSA Plaza Building 6th Floor Plaza Terrance Room, Thursday, December 13, 2012 by President Pamela Henderson. A quorum was present with the following officers and directors in attendance: President Pamela Henderson, Margie Toney, William Waldroff, Shelia Hatcher, Costella German, Dixie Black, Andrette Munnerlyn, Shaundra Morris, LaTaya Lu-cas, Kay Wilson, Carmen Leonard, Schenese Wade, Patrick Hemme, and Kimwana Robinson. President Henderson distributed the agenda. Minutes: Shelia Hatcher distributed minutes to CEC (prepared by Sandra Steele). Motion made by William to accept the min-utes; seconded by Patrick Hemme. Motion carried. Treasurer’s Report: Andrette Munnerlyn distributed November 2012 financial report. CEC reviewed the report. One out-standing check from prior year was deposited. Bank statement showed a $2.00 service fee for using the ASE service center for Max Credit Union deposit. Motion to accept the financial report by President Henderson. Motion accepted by Margie Toney, and carried by LaTaya Lucas. Chapter Recognition Points: Margie Toney reminded all CEC members to respond to her e-mail deadline by Friday. Audit: Margie Toney distributed the Vogel Compilation report for review. The cost of $200.00 is charged for the audit report. William Waldroff noted the points are missing. Ms. Toney stressed the need for everyone to response by Friday on Chapter recogni-tion points. Accountability: Carmen has four undergraduate students attending the luncheon today. The Association will pay for them. AUM students are competing finalists in round 1 of the Case Challenge. The Committee is working on a CCR for ALDOT (Equipment Bu-reau). Carmen is serving as a national judge for the CCR Competition. Awards: Costella German distributed two door prizes during the luncheon: $15.00 each Texas Roadhouse and Chili’s. She needs the address of the speaker’s charity from the Fall Seminar to send the donations out on their behalf. CGFM: Study sessions are going well, although participation is low. One more session is scheduled for the year then will start back up on January 9, 2013. Mr. Hemme would like ideas or suggestions on how to increase attendance. President Henderson sug-gests eliminating a December luncheon because other chapters do not have one due to the Christmas season. LaTaya suggested if we did that, we may have to extend the chapter year or change it to a chapter Christmas social during the month of December. Education Committee: President Henderson extended congratulations to LaTaya Lucas for the 240 attendees for the Fall Semi-nar (six speakers and four sponsors invited). None of the sponsors were able to make it due to a conflict in schedule. Ms. Lucas would like to extend to them half price set up during the Spring Seminar as a good faith jester for being a sponsor. The President asked if she received any feedback on why the no show. She said their reasons were things came up that prevented them from at-tending. Finalization of the last of the certificates was to go out this week, e-mailed invoices to agencies and put the originals in the mail. LaTaya Lucas distributed handouts on the AGA should know on offering CPE: “Offering Educational Events: What Your Chap-ter Should Know.” One point made was the president is not the only designee to sign the certificates. The certificate record retention is five years. Education Committee is in need of volunteers for the Spring Seminar to be held on April 12, 2013. Newsletter: Schenese Wade reported the deadline for the newsletter is Thursday, December 20, 2012. Membership: Shaundra Morris mailed out outreach letters to colleges on November 30, 2012. She has talked with ASU and TSUM personnel. She also sent information to Professor Cole at Troy about AGA benefits and opportunities. She has a meeting scheduled with TSUM on January 15, 2013. The Committee will host a “Meet and Greet” at 5:30-7:30 p.m. to be held at The Board Room located on Vaughn Road. A total of 80 guests, including 27 new members, the CEC, and Early Career students have been invited. Membership update: 302 members registered at National AGA, one transfer: Jennifer Muller, seven renewals, and two reg-istered at Montgomery chapter but not at National AGA . Discrepancies are currently under review. President noted the time is approaching for committee reassignments, instructed CEC to review bylaws. January meeting at the RSA Activity center will be a joint meeting. Any information posted on the web master a notice needs to be sent to the President. Scholarships: Information is available on the website. The information will be in January thru April’s newsletter. Dismissed meeting adjourned at 11:48 a.m. Luncheon

Prayer by William Waldroff at 11:50 a.m.

Welcome by President Henderson 12:19 a.m.

Announcements Introduction of three students from AUM for Case Challenge – Carmen Leonard, sponsor Get-a-Member Campaign winner – Kathleen Reed – recruited three members Audio conference on January 9, 2013 held at ALDOT. Spring Seminar reminder April 12, 2013 at Faulkner University. Door prizes drawing for two gift cards- Texas Roadhouse and Chili’s Restaurants

Call for Margie to introduce the speaker – Mr. Greg Canfield @ 12:32 p.m.

Speaker: Greg Canfield discussed “What we are doing in the Department of Commerce? Recruitment of Industries Department of International Trade AIDT – AL Industrial Development Training Small Business Adversary Alabama Film Office

Mr. Canfield discussed the advantages to coming to Alabama until 12:59 p.m. President reinforced the speaker information and reminded everyone about the CGFM study group session available and the infor-mation available on the website newsletter. Meeting adjourned at 1:00 p.m.

11

AGA—Chapter Executive Committee (CEC) meets at 11:00 a.m. prior to the noon luncheon meetings each month.

President Pamela Henderson Pamela.Henderson@Medicaid.Alabama.gov

President Elect Margie Toney Margie.Toney@Revenue.Alabama.gov

Immediate Past President William Waldroff william.waldroff@adeca.alabama.gov

Treasurer Andrette Munnerlyn Andrette.Munnerlyn@revenue.alabama.gov

Secretary Sandra Steele Sandra.Steele@insurance.alabama.gov

Assistant Secretary Shelia Hatcher Shelia.Hatcher@dps.alabama.gov

Directors & Committees Members

Accountability Carmen Leonard leonardc@dot.state.al.us

Pamela Hill Pamela.Hill@revenue.alabama.gov

Marcus Johnson Marcus.Johnson@revenue.Alabama.gov

Angela Stokes stokesa@dot.state.al.us

Awards Costella German Costella.German@dps.alabama.gov Janice Duncan duncanj@dot.state.al.us

Bonnie Bullock bonnie.bullock@dps.alabama.gov

Audit Margie Toney Margie.Toney@Revenue.Alabama.gov

Annie Patterson Annie.Patterson@Revenue.Alabama.gov

By Laws and Procedures Barbi Lee barbi.lee@ethics.alabama.gov

CGFM/Professional Certification Patrick Hemme Patrick.Hemme@insurance.alabama.gov

Co-Director Dixie Black Dixie.Black@va.alabama.gov

Rachel Chou Rachel.Chou@comptroller.alabama.gov

Sandra Steele Sandra.Steele@insurance.alabama.gov

Communications/Employment Schenese Wade Wadesc@dot.state.al.us

Carolyn Rhodes Crhodes@alsde.edu

Community Service Terese Toby Terese.Toby@mh.alabama.gov

Angela Abernathy Aabernathy@alsde.edu

Ruthie Bonds Ruthie.bonds@labor.alabama.gov

Valerie Byrd Valerie.Byrd@adeca.alabama.gov

Beverlyn Dean Beverlyn.Dean@revenue.alabama.gov

Janice Herring janice.herring@mh.alabama.gov

Mary Mangum Mary.Mangum@adeca.alabama.gov

Tiffany McCauley tmccauley@ago.state.al.us

Candace Moore Candace.moore@adeca.alabama.gov

Nakia Tetter nakia.tetter@insurance.alabama.gov

Saketa Wilkerson Saketa.wilkerson@treasury.alabama.gov

Education (Seminars & Audio Conferences) LaTaya Lucas LaTaya.Lucas@doc.alabama.gov

Lucinda Bollinger lucinda.bollinger@jacksonthornton.com

Chris Neuenschwander chris.neuenschwander@jacksonthornton.com

Meetings (Registrations) Co-Director Kennesha Richardson kennesha.richardson@adss.alabama.gov

Reneta Poole reneta.poole@dps.alabama.gov

Membership/Early Career Shaundra Morris Shaundra.Morris@dps.alabama.gov Jackalya Baker Jakalya.baker@revenue.alabama.gov

Katherine Ching Ho Reed cho@aum.edu

Kristy Eubanks kristy5254@yahoo.com

Programs (Monthly Meetings) Gladys Gray Gladys.Gray@medicaid.alabama.gov

Sponsorship Keren Deal kdeal@aum.edu

Lucinda Bollinger lucinda.bollinger@jacksonthornton.com

Scholarship Kay Wilson kay.wilson@adfs.alabama.gov

12

Financial Report For the Period of June 1—November 30, 2012

FY 12 - 13 Budget $ Over Budget % of Budget

RECEIPTS

Annual Fall Seminar 10,226.00 39,375.00 (29,149.00) 25.97%

Annual GAAF 0.00 2,500.00 (2,500.00) 0.0%

Annual Spring Seminar 0.00 11,250.00 (11,250.00) 0.0%

Audio Conference Fees 260.00 1,350.00 (1,090.00) 19.26%

Chapter Dues-Fall Seminar 0.00 2,250.00 (2,250.00) 0.0%

Community Service 20.00 1,500.00 (1,480.00) 1.33%

Interest-Checking 25.63 65.00 (39.37) 39.43%

Membership & Recruitment 313.00 349.00 (36.00) 89.69%

Membership Dues-Ind. 303.30 300.00 3.30 101.1%

Miscellaneous Income 40.00 200.00 (160.00) 20.0%

Monthly Luncheons 2,534.00 9,800.00 (7,266.00) 25.86%

Sponsorships 500.00 3,500.00 (3,000.00) 14.29%

Total RECEIPTS 14,221.93 72,439.00 (58,217.07) 19.63%

DISBURSEMENTS

Audio Conference 448.00 1,345.00 (897.00) 33.31%

Awards Committee 118.56 500.00 (381.44) 23.71%

Bank Fees 9.17 250.00 (240.83) 3.67%

CGFM Committee 0.00 1,608.00 (1,608.00) 0.0%

Community Service Comm. 51.44 800.00 (748.56) 6.43%

Fall Seminar 7,914.85 13,788.00 (5,873.15) 57.4%

Financial Audit 0.00 250.00 (250.00) 0.0%

Luncheons 2,673.00 9,800.00 (7,127.00) 27.28%

Membership & Recruitment 30.00 950.00 (920.00) 3.16%

Membership Dues to National 0.00 20,250.00 (20,250.00) 0.0%

Merchant Account-Global Fees 274.43 500.00 (225.57) 54.89%

Merchant Account Fee-AMEX 40.05 20.00 20.05 200.25%

Miscellaneous Costs 119.42 458.00 (338.58) 26.07%

Monthly Parking Fees 100.00 400.00 (300.00) 25.0%

National PDC Expenses 1,504.76 1,920.00 (415.24) 78.37%

Office Supplies 626.68 1,005.00 (378.32) 62.36%

Printing & Postage 50.70 135.00 (84.30) 37.56%

Scholarships 0.00 3,000.00 (3,000.00) 0.0%

Sponsorships 0.00 200.00 (200.00) 0.0%

Spring Seminar 0.00 4,250.00 (4,250.00) 0.0%

Travel Expense (GAAF) 0.00 750.00 (750.00) 0.0%

Webpage 324.95 600.00 (275.05) 54.16%

Total DISBURSEMENTS 14,286.01 62,779.00 (48,492.99) 22.76%

Net Income (64.08) 9,660.00 (9,724.08) (0.66%)

Summary of Receipts and Disbursements June 1, 2012— November 30, 2012

Sun Mon Tue Wed Thu Fri Sat

1 2 3 4 5

6 7 8 9 10 11 12

13 14 15 16 17 18 19

20 21 22 23 24 25 26

27 28 29 30 31

JANUARY 2013

CGFM

Study

Session/

Audio

Conference

Beginning YTD YTD Outstanding Ending

Balance Receipts Disbursements Checks Balance

Share $30.60 0.06 $ 30.66

Checking $ 12,009.39 $ 14,813.93 (14,371.61) $ 12,451.71

$ 12,482.37

Bank Reconciliation

Ending Balance @ MAX as of 11/30/2012 $ 12,451.71

Plus: Deposits in Transit $ -

Less: Outstanding Checks $ -

Check Register Balance as of 11/30/2012 $ 12,451.71

Plus: Share Balance $ 30.66

Share and Checking Balance as of 11/30/2012 $ 12,482.37

CGFM

Study

Session

MLK, Jr.

Holiday

CGFM

Study

Session

CGFM

Study

Session

AGA Luncheon

Noon

14

MONTGOMERY CHAPTER – AGA

ACCOUNTING

SCHOLARSHIP

APPLICATION

DEADLINE: APRIL 5, 2013

15

MONTGOMERY CHAPTER — AGA SCHOLARSHIP STATE EMPLOYEE Deadline: April 5, 2013

GENERAL QUALIFICATIONS: The Montgomery Chapter of the Association of Government Accountants announces the availability of scholarships for the upcoming academic year in the amount of $1,000 and $500 to a full-time State employee. The scholarship values are $1,000 and $500 for full-time student or part-time student.

Undergraduate Student Qualifications:

1. The applicant must be an accounting major with an interest in government accounting. 2. The applicant must have obtained a junior standing by the upcoming fall term. 3. The applicant must have completed Intermediate Accounting I (or equivalent) and have declared accounting as his or her major course of study. 4. The applicant must have at least one term of study remaining as of May 1 of current year. 5. The applicant must be a full-time or part-time student as determined by the university require-ments. 6. The applicant must have a minimum overall grade point average of 2.0 on a 3.0 scale or 3.0 on a 4.0 scale. The applicant must be a legal resident of Alabama and a citizen of the United States.

Graduate Student Qualifications: 1. The applicant must have earned an undergraduate degree in accounting or a concentration in ac-counting as defined by the Alabama State Board of Accountancy. 2. The applicant must be working toward one of the following: MBA, MPA, MIS, Masters Degree in Accounting or other closely related course of study. 3. The applicant must be at least a part-time student as determined by university requirements. 4. The applicant must have maintained an overall undergraduate grade point average of 2.0 on a 3.0 scale or 3.0 on a 4.0 scale. 5. The applicant must be a legal resident of Alabama and a citizen of the United States.

16

MONTGOMERY CHAPTER — AGA SCHOLARSHIP CHAPTER MEMBER

Deadline: April 5, 2013

GENERAL QUALIFICATIONS:

The Montgomery Chapter of the Association of Government Accountants announces the availability of scholarships for the upcoming academic year in the amount of $1,000 and $500 to a member of the Mont-gomery Chapter of the Association of Government Accountants. The applicant must be a paid-up member of the Montgomery Chapter of the Association of Government Accountants and must have been a member for at least twelve (12) consecutive months prior to the scholarship application. The scholarship values are $1,000 and $500 for full-time student or part-time student.

Undergraduate Student Qualifications:

The applicant must be an accounting major with an interest in government accounting. The applicant must have obtained a junior standing by the upcoming fall term. The applicant must have completed Intermediate Accounting I (or equivalent) and have declared ac-

counting as his or her major course of study. The applicant must have at least one term of study remaining as of May 1 of current year. The applicant must be a full-time or part-time student as determined by the university requirements. The applicant must have a minimum overall grade point average of 2.0 on a 3.0 scale or 3.0 on a 4.0 scale. The applicant must be a legal resident of Alabama and a citizen of the United States.

Graduate Student Qualifications:

The applicant must have earned an undergraduate degree in accounting or a concentration in accounting as defined by the Alabama State Board of Accountancy.

The applicant must be working toward one of the following: MBA, MPA, MIS, Masters Degree in Ac-counting or other closely related course of study.

The applicant must be at least a part-time student as determined by university requirements. The applicant must have maintained an overall undergraduate grade point average of 2.0 on a 3.0 scale

or 3.0 on a 4.0 scale. The applicant must be a legal resident of Alabama and a citizen of the United States.

17

MONTGOMERY CHAPTER – AGA SCHOLARSHIP

CHILD OF CHAPTER MEMBER Deadline: April 5, 2013

GENERAL QUALIFICATIONS: The Montgomery Chapter of the Association of Government Accountants announces the availability of scholarships for the upcoming academic year in the amount of $1,000 and $500 to a child of a member. The applicant’s parent must be a paid-up member of the Montgomery Chapter of the Association of Government Accountants and must have been a member for at least twelve (12) consecutive months prior to the scholarship application. The scholarship values are $1,000 and $500 for full-time student or part-time student.

Undergraduate Student Qualifications:

The applicant must be an accounting major with an interest in government accounting. The applicant must have obtained a junior standing by the upcoming fall term. The applicant must have completed Intermediate Accounting I (or equivalent) and have declared

accounting as his or her major course of study. The applicant must have at least one term of study remaining as of May 1 of current year. The applicant must be a full-time or part-time student as determined by the university requirements. The applicant must have a minimum overall grade point average of 2.0 on a 3.0 scale or 3.0 on a 4.0

scale. The applicant must be a legal resident of Alabama and a citizen of the United States.

Graduate Student Qualifications:

The applicant must have earned an undergraduate degree in accounting or a concentration in ac-counting as defined by the Alabama State Board of Accountancy.

The applicant must be working toward one of the following: MBA, MPA, MIS, Masters Degree in Accounting or other closely related course of study.

The applicant must be at least a part-time student as determined by university requirements. The applicant must have maintained an overall undergraduate grade point average of 2.0 on a 3.0

scale or 3.0 on a 4.0 scale. The applicant must be a legal resident of Alabama and a citizen of the United States.

18

MONTGOMERY CHAPTER – AGA ACCOUNTING SCHOLARSHIP

Deadline: April 5, 2013

The Montgomery Chapter of the Association of Government Accountants announces the availability of scholarships for the upcoming academic year in the amount of $1,000 and $500.

QUALIFICATIONS: The applicant must be an accounting major with an interest in government accounting.

The applicant must have obtained at least a junior standing by the upcoming fall term. The applicant must have completed Intermediate Accounting I (or equivalent) and have declared

accounting as his or her major course of study. The applicant must have at least one term of study remaining as of May 1 of the current year. The applicant must be a full-time or part-time student as determined by the university require-

ments. The applicant must have a minimum overall grade point average of 2.0 on a 3.0 scale or 3.0 on a 4.0

scale

Completed Application Form, Written Statement and Official Transcript from your university must be received by April 5, 2013 to be considered for upcoming academic year.

19

Name:

Campus Address:

Campus Telephone:

Home Address:

Home Telephone:

Classification for upcoming fall term:

Term in which applicant completed Intermediate Accounting I (or equivalent):

Grade Point Average and Scale:

Is applicant a full-time student?

Credit hours planned for next term (specify semester hours)

Is applicant a legal resident of Alabama (state residency in years/months):

NOTE TO APPLICANT:

Your written statement, in fifty (50) words or less, giving the reason you are applying for this scholarship and indicating your interest in government must accompany this application. The completed application, written statement, and official transcript (mailed by your university) must be received by April 5, 2013. Mail to: Association of Govern-ment Accountants, Kay Wilson, Scholarship Committee Chair, P. O. Box 1001, Montgomery, Alabama 36101.

Name:

Signature:

Social Security Number:

Date:

MONTGOMERY CHAPTER ASSOCIATION OF GOVERNMENT ACCOUNTANTS

SCHOLARSHIP APPLICATION

20

MONTGOMERY CHAPTER ASSOCIATION OF GOVERNMENT ACCOUNTANTS

SCHOLARSHIP APPLICATION FULL-TIME STATE EMPLOYEE

Name:

Campus Address:

Campus Telephone:

Home Address:

Home Telephone:

Classification for upcoming fall term:

Term in which applicant completed Intermediate Accounting I (or equivalent):

Grade Point Average and Scale:

Is applicant a full-time student?

Credit hours planned for next term (specify semester hours)

Is applicant a legal resident of Alabama (state residency in years/months):

NOTE TO APPLICANT:

Your written statement, in fifty (50) words or less, giving the reason you are applying for this scholarship and indicating your interest in government must accompany this application. The completed application, written statement, and official transcript (mailed by your university) must be received by April 5, 2013. Mail to: Association of Govern-ment Accountants, Kay Wilson, Scholarship Committee Chair, P. O. Box 1001, Montgomery, Alabama 36101.

Name:

Signature:

Social Security Number:

Date:

21

MONTGOMERY CHAPTER ASSOCIATION OF GOVERNMENT ACCOUNTANTS

SCHOLARSHIP APPLICATION CHAPTER MEMBER OR

CHILD OF CHAPTER MEMBER

Name:

Campus Address:

Campus Telephone:

Home Address:

Home Telephone:

Classification for upcoming fall term:

Term in which applicant completed Intermediate Accounting I (or equivalent):

Grade Point Average and Scale:

Is applicant a full-time student?

Credit hours planned for next term (specify semester hours)

Is applicant a legal resident of Alabama (state residency in years/months):

NOTE TO APPLICANT:

Your written statement, in fifty (50) words or less, giving the reason you are applying for this scholarship and indicating your interest in government must accompany this application. The completed application, written statement, and official transcript (mailed by your university) must be received by April 5, 2013. Mail to: Association of Govern-ment Accountants, Kay Wilson, Scholarship Committee Chair, P. O. Box 1001, Montgomery, Alabama 36101.

Name:

Signature:

Social Security Number:

Date: