ASSOCIATION of GOVERNMENT ACCOUNTANTS
THE BOTTOM LINE
INLAND EMPIRE OF CALIFORNIA CHAPTER
Vol. XXXXII Number4 December 2005
Allison Edmisten Carla O’Ferrall
I would like to introduce everyone to Carla O’Ferrall. Carla is
O nce again thank you to those of you who donated
additional items to Operation Safe House. Also thank you to
the newest member of the Chapter Executive Committee,
filling the position of Fundraising Chairperson. Carla is an
Internal Auditor II and works for the San Bernardino County
Auditor/Controller – Recorder.
Howard Ochi for donating his 50/50 winnings to the Hurricane
Katrina victims. For our community service event in Carla earned her Bachelor of Arts in Administrative Studies
December our chapter is asking that you bring “unwrapped from the University of California, Riverside and her Masters of
toys” to our meeting. These toys will be donated to Santa Business Administration in Accounting from California State
Claus, Incorporated in San Bernardino. University San Bernardino.
For those of you who have expressed interest in the CGFM The reason she joined the Association of Government
exams, I am in the process of coordinating dates for the Accountants was at the urging of her boss at the time, David
training. Our National office is tentatively scheduling Course 1 Bobbitt (also a long-standing member of the Chapter
and 3 in February (courses will run Tuesday, Wednesday, and Executive Committee). In addition, Carla wanted to stay
Thursday) and Course 2 in March (course will be Tuesday, abreast of current issues affecting the accounting industry.
Wednesday, and Thursday). By offering the courses a few When asked who she would like to speak at an AGA meeting,
weeks apart it will allow those individuals who are interested, she replied “Carl DeMaio, President – The Performance
to take Test 1 and/or 3 before starting to study for Course 2. I Institute, with the subject being “Performance Matters”.
hope to have more information soon regarding the exact
dates and total cost for the review courses. Carla enjoys living close to her grandchildren but would like to
visit Manhattan, New York for shopping and fine dining, Mount
Don’t forget to register for our December 7th Audio Vernon, New York for nature walks, Japan for spiritual
Conference. The topic will be Identity Theft. You have until development and Africa for appreciation of her ancestry.
Friday, December 2nd to turn in your registration form and Carla’s favorite color is red and she enjoys spicy food over
payment. chocolate or vanilla!
Finally, mark your calendars for the next meeting Wednesday, When asked what she would put on a T-shirt if she were to
December 14th at the Hilton in San Bernardino; our speaker design one, she replied
will be Marvin Reiter, CPA, the topic will be Litigation Support. HUMAN REVOLUTION – THE ROOT OF WORLD PEACE
Hope to see all of you there.
Congratulations Carla, and Welcome Aboard!
By Bobbi Albano
If you are receiving this newsletter by snail mail and would like to
receive it by e-mail, please send a request to Dawn Peterson at
For December, we would like to “shine the light” on
December 2005 The Bottom Line 1
MARVIN M. REITER, CPA
Mr. Reiter has been licensed as a Certified Public Accountant in the State of California since 1971. His practice is
primarily in the area of litigation support, forensic accounting, business valuations and expert testimony. Mr. Reiter
attended Fairleigh Dickinson University in Teaneck, New Jersey and received his Bachelor of Science degree in
accounting in February 1964. He then performed functions as controller of the financial merchandising organization of a
Fortune 500 company and has been practicing in the field of public accounting since 1969.
Mr. Reiter served as the Chief Financial Officer of Network Pharmaceuticals, Inc. from July 1995 thru January 2000, and
then served as that company’s President and CEO from February 2000 until September 2000 at which time the company
was acquired by e-Medsoft.com. He then returned to his forensic accounting practice.
Expert testimony has been solicited and provided by Mr. Reiter in Superior Courts, in the State of California, for San
Bernardino, Riverside, Orange, San Diego and Los Angeles counties. This service has been provided in more than 700
cases, of which approximately 40% required actual testimony.
Mr. Reiter has also provided testimony in the United States District Court in cases related to business reorganizations
under Chapters VII, XI, XII and XIII of the Bankruptcy Act. The U.S. District Court appointed him as controller as well as
disbursing agent in bankruptcy cases. He has also been appointed receiver in State Court actions and is presently listed
as an approved Receiver in the Superior Courts of San Bernardino and Riverside Counties.
Mr. Reiter was appointed to the San Bernardino County Assessment Appeals Board Number Two in October 1988 and
has been rotating Chairman of that three-member board until his retirement from that body in 1999. In April 2003, Mr.
Reiter was appointed as a member of the San Bernardino County Board of Retirement.
DECEMBER MEETING MONTHLY MEETING MINUTES
SPEAKER: Marvin M. Reiter, CPA Wednesday, November 9, 2005
Shandin Hills Golf Course, San Bernardino
DATE: December 14, 2005 (Wednesday)
There were 73 people in attendance for the November
meeting at Shandin Hills Golf Club in San Bernardino.
TIME: 11:30 a.m. – 1:00 p.m.
David Bobbitt, Membership Chair, called the meeting to
TOPIC: Litigation Support order. He reminded attendees there will be an audio
conference on December 7 on Identity Theft.
COST: $17 Members Registration information can be found in the newsletter.
$10 Student Member
$14 Student Non-Member
MENU: "Taste of Italy" Buffet
LOCATION: The Hilton, San Bernardino
DEADLINE: Reservations are due by Friday,
December 9 , 5:00 P.M. Vicki Dela Cruz thanked everyone who contributed to
Operation Safe House. If anyone would like to donate
Please call Christina Havens at (909) 885-7980 Ext 369 further, there is a need for toiletry items. At the
or e-mail firstname.lastname@example.org December meeting there will be an unwrapped toy drive
to benefit Santa Claus Inc.
Linda Kjeldgaard, President-Elect, introduced the
speaker, Larry Walker. Larry is the Auditor/Controller-
December 2005 The Bottom Line 2
Recorder for San Bernardino County. Prior to his www.aga-ie.org Chapter Website
election as Auditor/Controller-Recorder, he served on the Additional Resources
San Bernardino County Board of Supervisors and as Also, look under “Government Financial Management
Mayor of Chino. Resources” on the Internet. This section has links to most
of the accounting organizations, standards setting bodies
and federal agencies.
Check out these websites
Larry spoke about the role of and many changes taking
place at the San Bernardino County Auditor/Controller- EMPLOYMENT OPPORTUNITIES
Recorder’s office. The office’s main function is to
process, record and store information for later use. This
includes financial and property information, among
Check the County of San Bernardino Website for more
information on all positions, and more.
HUMAN RESOURCES DEPARTMENT
Some of the upcoming changes include the launching of 157 WEST FIFTH STREET, FIRST FLOOR
a new Financial Accounting System in 2006. Accounts SAN BERNARDINO, CA 92415-0440
Payable will begin electronic processing of payment (909) 387-8304 TDD (909) 387-6091 FAX (909) 387-
vouchers and expand e-payments to vendors. 5792
EMACS, the payroll system for San Bernardino County,
will also launch an electronic time reporting system, Cal State San Bernardino Website
allowing employees to submit Time and Labor Reports http://hrd.csusb.edu/professional.html
electronically. Payment of travel claims to employees will
also move to EMACS. City of Chino
Larry emphasized these changes as well as a continued
effort to produce timely and accurate reports for all
Town of Apple Valley
county functions under his leadership.
City of San Bernardino
Larry was asked to draw the winning ticket for the door http://www.ci.san-bernardino.ca.us/
prize and Pat Rosenberg of the City of Victorville, was
the winner. Howard Ochi, County of San Bernardino, Riverside County
was the winner of the 50/50 drawing money totaling $52. http://www.rc-hr.com/page356.html
The proceeds from the 50/50 drawing were to aid the Assistant County Auditor-Controller
victims of Hurricane Katrina. Howard donated his 50/50 Salary: $7,176.33 - $9,869.01 monthly
winnings to the victims of Hurricane Katrina. Thank you Closing Date: Open Until Filled
Monthly Salary: $3,327.19 - $4,338.97
Closing Date: 12/02/05
Accounting Assistant I
Salary: $1,904.34 - $2,477.19 monthly
Closing Date: Open Until Filled
The December meeting will be on Wednesday,
Accounting Assistant II
December 14, 2005 at the Hilton in San Bernardino. The
Salary: $2,205.89 - $2,871.89 monthly
speaker will be Marvin Reiter and he will be speaking
Closing Date: Open Until Filled
about Litigation Support.
AGA HOME PAGE County of Orange
http://www.agacgfm.org National Website
December 2005 The Bottom Line 3
Accounting Specialist Mike and Shannon O’Kelley on the birth of their new
Salary: $2,445.73 - $3,237.87 monthly baby girl Allison, born on November 14, 2005.
Closing Date: 12/05/05
Jason Redding on his promotion to Supervising
Accountant II – San Bernardino County
Defense Finance & Accounting Service Auditor/Controller-Recorder, Fund Accounting Section.
Auditor (Contact Audit) – Palmdale Vanessa Doyle on her promotion to Accountant II – San
Salary: From 41,772.00 to 47,257.00 USD per year Bernardino County Auditor/Controller-Recorder.
Closing Date: 12/31/05
Michael Coffey on his promotion to Accountant II – San
Accountant – San Bernardino Beranardino County Auditor/Controller-Recorder,
Salary: From 37,390.00 to 70,484.00 per year Management Services Section.
Closing Date: 1/12/2006
Diane Dorothy on her promotion to Systems Procedures
University of Riverside Analyst – San Bernardino County Auditor/Controller-
http://humanresources.ucr.edu/jobs/ Recorder, Central Payroll.
Monthly Salary: $3,217 - $4,502 Diana Ruiz on her promotion to Accountant I – San
Department: Computer Science & Engineering Bernardino County Auditor/Controller-Recorder, General
Closing Date: Opened Until Filled Accounting Section.
Accounting Assistant III FINANCIALS
Monthly Salary: $2,771 - $3,479
Department: Accounting October 2005
Closing Date: Opened Until Filled Beginning Balance: $ 4,926.36
Principal Budget Analyst I or II Conference and Seminars(101) $ 1,973.00
Monthly Salary: $4,278 - $5,990 or $4,708.33 -
Luncheon Meetings (102) $ 1,359.00
Closing Date: Opened Until Filled Chapter Dues (103) $ 676.60
Administrative Analyst Interest Income (105) $ 0.37
Monthly Salary: $3,217 - $4,502
Department: Various Depts. Total Receipts: $ 4,008.97
Closing Date: Opened Until Filled Expenditures:
Meals (201) $ 1,169.22
Defense Contract Audit Agency (DCAA)
http://www.dcaa.mil/ Conference Cost (210) $ 1,158.81
Division: General Atomics Aeronautical Systems, Inc. CEC Lunches (214) $ 162.77
Check Printing/Adjustment(215) $ 0.20
Financial Accountant (Accountant III)
Division: General Atomics Aeronautical Systems, Inc.
Total Expenditures: $ 2,491.00
Project Accounting Analyst (Accountant II) Ending Balance: $ 6,444.33
Division: General Atomics Aeronautical Systems, Inc
CGFM TRAINING – MAINE CHAPTER
AGA's Maine Chapter has learned a few things about
bringing the live CGFM training courses to its members.
Gathering tips from other chapters, co-sponsoring the
courses with the state controller's office, finding free
classroom space and keeping prices low helped. The
biggest key to success, however, was the support of
State Controller Ed Karass, CGFM, who calls himself the
CGFM's "biggest cheerleader in state government."
MEMBER NEWS Karass has gone beyond encouraging his employees to
earn the credential-he has added the CGFM to the list of
Congratulations to the following members!
December 2005 The Bottom Line 4
certifications for newly opened high-level management 28 people attended the ½ day seminar with Jay Fountain
positions in state finance. on October 24. A detail of income and expenditures for
April Newman, financial management coordinator for the the event was distributed.
Office of the State Controller, who helped organize the There will be an Information Assurance Symposium at
courses, said 13 people had signed up before the CGFM CSU Pomona on December 8-10. Five AGA members
was added to the list of minimum qualifications; within a have been invited to attend.
week or two of this change, the courses were filled. There have been 35 people who have shown an interest
"Suddenly, there was a lot of interest in people taking the in the CGFM seminar. Allison will request information on
courses and getting the certification," Newman said. dates and payment from AGA National.
Karass and Chapter President Karen Doyle, CGFM, Maury presented a copy of the financials and is
director of the Division of Accounting and Finance completing the paperwork to change banks.
Services, followed up by speaking to state government
leaders on the benefits of hiring professionals with the Allison moved to approve the minutes from prior
CGFM designation. So many people signed up for the meetings. Nancy seconded. Motion carried.
courses that the price was dropped from $600 to $400. David presented the membership update and is working
State managers paid the entire course fee for the to get suspended members to rejoin.
employees they sent to the courses.
Carla O’Ferrall was selected as the December Member
"I give them a lot of credit for doing that," Newman said, of the Month.
noting that managers throughout government want to
recruit and retain qualified people because a wave of Vicki received a thank you letter from Operation Safe
pending retirements is expected to thin the ranks. "This House.
truly opened the doors," she said, "only 20 people are The Los Angeles Chapter of AGA is proposing a joint
active CGFMs in Maine now, so this was a great community service event. Vicki will work out details with
opportunity for people who would not have done it them.
Karass has encouraged all 34 state employees who took
Courses 1 and 3 last month to go forward and take the
examinations and become CGFMs. Eight people from
the controller's office attended the courses. Another
chapter member offered to organize a study group to COMMUNITY SERVICE
help them prepare. Course 2 will be offered in May. Thank You to Howard Ochi for donating his 50/50
Jody Breton, CGFM, an AGA Immediate Past Regional raffle winnings to the Hurricane Katrina Relief effort.
Vice President for the New England region, and Dave
Lachance, CGFM, outgoing chapter president, were also The community service event for December is to
instrumental in bringing the courses to Augusta, bring an unwrapped toy that will be donated to Santa
Newman said. Clause, Inc. of San Bernardino who sponsors under
Newman admits that the idea of bringing the courses to privileged children of the Inland Empire area.
Maine, which has a small chapter of about 140
members, was somewhat daunting at first, but getting Please donate whole blood, plasma or platelettes.
help from other chapters, not to mention the support and It’s the gift of life!
encouragement of the state controller, made all the Our chapter has an ongoing blood drive with the
difference. "If anyone had said to me, this could be done, Blood Bank of San Bernardino and Riverside
I wouldn't have believed it," she said. Counties for the community blood plan. Please write
“GCAG” in the donor group or e-mail Rhonda Neill at
- by Christina Camara email@example.com if you have questions.
Donor centers are located in San Bernardino (885-
CEC MEETING MINUTES 6503), Riverside (687-2530), Ontario (987-3158), High
Wednesday, October 26, 2005 Desert (760-949-6344) and Upland (920-0625). You
GuadalaHarry’s Restaurant, San Bernardino can donate whole blood anytime but must make an
appointment for plasma or platelettes.
Attendees: Allison Edmisten, Linda Kjeldgaard, Maury
Sharifi, David Bobbitt, Dawn Peterson, Bobbi Albano,
Nancy Clarke, Christina Havens, Jessica Hurst, Carla
O’Ferrall, Vicki Dela Cruz, RoseAnn Trujillo, Yusef
Allison called the meeting to order.
Allison introduced Carla O’Ferrall as the Fundraising
Chair and Awards Co-Chair.
December 2005 The Bottom Line 5
C/o Dawn Peterson
3004 Mountain Top Drive
Highland, CA 92346
President Allison Edmisten 909-387-2275 firstname.lastname@example.org
President-Elect Linda Kjeldgaard 909-388-0189 email@example.com
Secretary Jessica Hurst 909-388-0392 firstname.lastname@example.org
Treasurer Maury Sharifi 909-386-8146 email@example.com
Past-President Bobbi Albano 909-387-2046 firstname.lastname@example.org
Community Services Vicki Dela Cruz 909-386-8804 email@example.com
Scholarships/Awards Bobbi Albano 909-387-2046 firstname.lastname@example.org
Scholarships/Awards Carla O’Ferrall 909-386-8864 email@example.com
Memberships David Bobbitt, CGFM 909-798-7520 firstname.lastname@example.org
Employment Rose Ann Trujillo 909-386-8977 email@example.com
Newsletter Editor Dawn Peterson 909-885-7980 firstname.lastname@example.org
CGFM Coordinator Nancy Clarke, CGFM 909-386-9043 email@example.com
Reservations Christina Havens 909-885-7980 firstname.lastname@example.org
Website Coordinator Yusuf Singleton 909-386-8984 email@example.com
AUDIT Conrado Ramos firstname.lastname@example.org
Western Regional VP Elect Scott Gentry email@example.com
Western Regional VP David Bell 916-498-6649 David.Bell@oig.hhs.gov
Past Western Reg VP
December 2005 The Bottom Line 6