Fifty-Fourth. County Auditors Institute
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1 Fifty-Fourth County Auditors Institute sponsored by Lyndon B. Johnson School of Public Affairs, The University of Texas at Austin in cooperation with Texas Association of County Auditors ALL CONFERENCE SESSIONS WILL OCCUR AT THE DOUBLETREE HOTEL Monday, May 7, :00 7:00 PM REGISTRATION for New County Auditors Training and the County Auditors Institute DoubleTree Hotel Lobby Tuesday, May 8, :30 AM 1:00 PM REGISTRATION 1:00 PM OPTIONAL SESSIONS I TSBPA Approved Ethics Course (NOTE: There is an additional fee for the 4-hour Ethics course. You will be sent a separate registration invitation link only after you register for the institute.) Carolyn Conn, CPA (Associate Professor of Accounting, St. Edwards University) Recent Changes to Purchasing Statutes Beth Fleming (Director of Purchasing, Denton County) DoubleTree Hotel Lobby 2:45 PM BREAK Apply current statutes that are related to the purchasing function in their organization. Recognize current purchasing standards as they apply to Texas counties. 3:00 PM OPTIONAL SESSIONS II Ethics (contin.) Auditing the District Clerk Wayne Comeaux (Manager of the Compliance Audit Department, Harris County Auditors Office) Mark Ledman (Director, Audit Services, Harris County Auditors Office) Formulate an audit plan for the District Clerk s Office. Verify the accuracy and completeness of the records of the District Clerk.
2 Tuesday, May 8, 2012 (contin.) 4:00 PM OPTIONAL SESSIONS III Ethics (contin.) Auditing the Sheriff s Office Leo Caldera (First Asst. County Auditor, Bexar County Auditors Office) Formulate an audit plan for the Sheriff s Office. Verify the accuracy and completeness of the records fort he Jail Commissary, Inmate Trust Funds, Cash Bonds, etc. 5:30 PM Dinner Buffet Sponsored by Indigent HealthCare Solutions and McCreary, Veselka, Bragg and Allen, PC Pappasitos Restaurant Wednesday, May 9, 2012 Hot breakfast provided by the LBJ School of Public Affairs 8:30 AM Presiding: JR Kirk Kirkpatrick, President, Texas Association of County Auditors OPENING GENERAL SESSION Fraud Deterrence Strategies and Tools for Government Auditors Greg Vokoun, MBA, CPA/CFF, CIA/CRMA, CFE, CGFM, CGAP, CGMA (Professional Practice Administrator, Arizona Department of Administration) 10:00 AM BREAK Describe elements of effective fraud prevention programs for governmental entities. Identify online resources and tools that may prove valuable in detecting and deterring fraud. 10:30 AM GASB Update Chuck Yaple, CPA (Partner, Null-Lairson, PC) Identify those pronouncements that are applicable to a participant s governmental organizations. Formulate a plan of action on implementing appropriate pronouncements. 12:00 PM LUNCH BREAK ON YOUR OWN
3 Wednesday, May 9, 2012 (contin.) 1:30 PM CONCURRENT SESSIONS I I A Tech Tool Tutorial - Microsoft Excel David Scott (Instructor, Austin Community College) Apply additional Excel knowledge to accomplish everyday tasks with ease. Utilize existing formulas to improve analysis and reporting. I B Practical Applications of GASB 34, 45 & 54 Chuck Yaple, CPA (Partner, Null-Lairson, PC) Write a GASB 54 fund balance policy that can be applied for a specific organization. Evaluate past applications of GASB 34 & 45 for accuracy in the current environment. I C CSCD/TJJD Reporting 2012 Annie Collier (Deputy Chief Financial Officer, Texas Juvenile Probation Commission) Marcia Roberts (Director of Internal Operations, TDCJ-CJAD) Phoenix South Reporting in an electronic format the required activity, on a monthly basis, to the State Criminal Justice Assistance Division. Report in an electronic format the required activity, on a quarterly basis to the Texas Juvenile Justice Division. I D Texas Asset Forfeiture Reporting Kent Richardson, JD (Assistant Attorney General, Criminal Prosecutions Division, Office of the Attorney General) Austin 3:00 PM BREAK Interpret Code of Criminal Procedures Chapter 59 rules and regulations in order to verify appropriate uses of funds. Assess the correctness of the State required Audit Report. 3:15 PM COUNTY POPULATION SIZE ROUNDTABLE SESSIONS Large (>250,000 population) Moderator: TBD Medium-Large (100, ,000 population) Moderator: David R. Austin (Auditor, Ector County) Speaker: Katie Conner (Auditor, Brazos County) Medium (25, ,000 population) Moderator: TBD Small (<25,000 population) Moderator: Rod Noble (Auditor, Andrews County) Austin Phoenix South 4:45 PM ADJOURN Dinner on your own
4 Thursday, May 10, 2012 Continental breakfast provided by the LBJ School of Public Affairs 8:30 AM Presiding: Phyllis Martin, Institute Chair, Texas Association of County Auditors Grant Reporting Ann Cleland, CPA, CIA (Partner, HORNE LLP) Jillian Compton, CPA (Manager, HORNE LLP) Judge Robert Eckels, CFE (Former Harris County Judge) 10:00 AM BREAK Determine the appropriate information to be reported by grantee. Report information as required by grantor or granting agency. Ensure grants are compliant with A-133 audit requirements. 10:30 AM Does This Pass the Smell Test? Panelists: David R. Austin (County Auditor, Ector County) Paul Lyon (Director, Internal Audit, Bexar County) Wallace Hardgrove (Budget & Finance Manager, El Paso County) Recognize the abnormalities in daily operations. Investigate the validity of facts presented. Determine corrective action plan. 12:00 PM LUNCH ON YOUR OWN 1:30 PM How Legislation is Made Sherri Greenberg (Director, Center for Politics and Governance and Lecturer, LBJ School of Public Affairs, University of Texas at Austin) 3:00 PM BREAK Identify the steps required to enact law. Distinguish the variables that could affect the final outcome of the process. 3:30 PM Common Sense Presentation 5:30 PM Farewell Reception Sponsored by the LBJ School of Public Affairs and Pattillo, Brown and Hill, L.L.P. Dovers Room
5 Friday, May 11, 2012 Hot breakfast provided by the LBJ School of Public Affairs 8:30 AM Presiding: Ellen Friar, President-Elect, Texas Association of County Auditors Your TCDRS Retirement Plan Amy Campbell (Manager of Employer Services, TCDRS) Identify challenges and issues facing our retirement funds. Prepare for possible future legislative action regarding TCDRS. Educate staff on TCDRS. 9:45 AM BREAK 10:15 AM CLOSING GENERAL SESSION Innovation in Revenue Streams Evan Smith (CEO and Editor-in-Chief, Texas Tribune) Identify new streams of revenue. Review existing revenue sources most likely in need of enhancement. Determine the likelihood of success of and maturity of the revenue stream. Evaluate the success of the program. Identify legislative barriers. 11:30 AM ADJOURN THE 54 TH COUNTY AUDITORS INSTITUTE
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