AGA September 2007 Newsletter by 6W5GCV


									Lincoln Chapter Association of Government Accountants

Newsletter – September, 2007
President's Message:
Dear Members,

The Chapter once again held a very successful Professional Development Conference on
September 20th. I want to thank all the members who were able to attend the Conference and
a special thanks goes to Frank Faughn and Tim Baker who worked so hard to make it all
come together.

With the last couple of conferences being very successful, the Chapter is exploring ways we
can benefit our current members and also work to increase our membership. In this
newsletter you will find information on two opportunities the Executive Board had approved
to meet this goal. The Chapter is offering a $100 scholarship to a Chapter CGFM member
and would also like to sponsor two early career memberships. Be sure to read below about
how you can participate in these promotions.

The National AGA Office is promoting a Citizen-Centric Government Reporting Initiative.
This involves working with government entities at all levels to produce a report that will
provide citizens with understandable information about the financial condition and
performance of the Government entity. Governments exist to serve their citizens. Citizens
have the right to an understanding of how their government operates and if their tax dollars
are being spent efficiently and effectively. And governments have a responsibility to provide
that information in an easily understandable way. This initiative encourages governments to
produce and publish an annual ‘state of the government’ report that is no more than four
pages long and make it available to it‘s citizens. The National AGA Office is “walking the
talk” and has issued their own Citizen Centric Report which is being sent to you with this
newsletter. This is an easy way to view information about AGA's mission, budget/revenues,
goals and future challenges. I encourage you to take the time to read the report.

Several people have told me fall is their favorite time of the year. I hope you are finding
ways to enjoy the season!

Lynda - Chapter President

Chapter Meeting – October 3, 2007
The next AGA Chapter meeting is scheduled for Wednesday, October 3, 2007. Location:
Spaghetti Works, 228 N 12th Street. The speaker will be Paul Carlson, State Accounting
Administrator. Sign up on the website.
Calendar of Events
October 3 – Wednesday – Chapter Meeting - 11:45
October 16 - Tuesday - Board Meeting - 12:00 – NSOB – 6th Floor – Education Conference Room B
November 8 – Wednesday – Chapter Meeting - 11:45
November 14 – Audio Conference - Tools for Performance Audit Efficiency - NSOB Lower Level F
November 20 - Tuesday - Board Meeting - 12:00 – NSOB – 6th Floor – Education Conference Room B
December 5 – Wednesday – Chapter Meeting - 11:45
December 12 – Audio Conference - Tools for Performance Audit Efficiency - NSOB Lower Level A
December 18 - Tuesday - Board Meeting - 12:00 – NSOB – 6th Floor – Education Conference Room B
February 6, 2008 - Anatomy of Fraud: Case Examples of Greed, Collusion & Override of Controls
March 26, 2008 – Audio Conference - GASB Update
April 17, 2008 – Thursday - Spring Seminar

Membership Survey
What do you want from your membership in AGA? Submit questions to Ramona Hartley at
471-0622 or for a membership survey to include in a future
newsletter. This will help us determine what to concentrate on as a chapter.

Early Careers
The Executive Board has agreed to sponsor two early careers memberships. Nominations for
sponsorship can be made by any Chapter member for a current or future early careers
member who is not company sponsored. Early careers membership dues are $45 plus $7.50
local dues. Please submit your nominations by November 1st to Chapter President - Lynda
Roesler at 471-7737 or

CGFM Scholarship
The Executive Committee has agreed to provide a $100 scholarship to a CGFM Chapter
member. The Scholarship can be used for any Lincoln Chapter AGA sponsored credit
approved event. The drawing will take place at the November Chapter meeting.
Requirements are:
1. Must be a member of the Lincoln AGA Chapter.
2. Must be a current CGFM in good standing.
3. Must use the scholarship within one year.
3. Must email Chapter President - Lynda Roesler at 471-7737 or by
   November 1 if interested in participating in the drawing.

Fall Professional Development Conference
A big thanks to everyone who helped in making the Fall PDC a big hit!

A total of 91 registered, 3 canceled, and 2 were no-shows. Our official attendance (not
including speakers) was 86.

The winners of the drawings include the following: Winner of $25 Certificate for the
restaurant at the Villager - Amy Wilson, State Accounting. Winner of the free registration
for our Chapter PDC next spring - Chris Keetle, State Legislature

Member Recognition
Member Dan Albrecht received the following letter to congratulate him for 20 years of AGA
membership, Congratulations Dan!

November 14, 2007 Audio Conference on Conducting
Performance Audits Efficiently: Tools and Techniques to
Improve Performance Audit Productivity, 1 - 2:50 p.m.
AGA, in conjunction with the National Association of State Auditors, Comptrollers and
Treasurers (NASACT) and the Association of Local Government Auditors (ALGA), is
pleased to announce a new audio conference, worth 2 CPE hours, that addresses an
increasingly important topic-performance audit efficiency.

In an environment in which government auditors are supposed to "do more with less," how
can audit offices efficiently use their limited resources to produce timely and high-quality
performance audit reports? You'll learn the latest tools and techniques from two leaders in
government performance auditing, including how to create a framework for audit efficiency
in your organization through the use of technology and telecommuting. From the West Coast
to Hawaii, innovations in performance auditing are helping auditors find efficiencies in
unexpected places.

To share their expertise in performance auditing are: Drummond Kahn, CGFM, CIA,
CGAP, Director of Audit Services for Portland, OR; and Leslie Tanaka, CPA, City Auditor
for the City and County of Honolulu, HI.

Speakers and Topics
If you have any suggestions for speakers or topics for chapter meetings please contact Amy
Wilson at 471-7737 or

AGA Certified Government Financial Manager Promotion Offer
(offered by the national AGA organization):
From September 1 until November 30, 2007 we'll give a rebate of $20 for CGFM
applications received with the assistance of AGA chapters.

In order to receive a $20 rebate,

1. The complete CGFM application (application form, $85 application fee and copy of the
transcript) must be received by AGA Office of Professional Certification during the period of
September 1 through November 30, 2007.

2. The CGFM application form must have the promotional phrase: "CGFM chapter
promotion – Lincoln Chapter AGA” written at the bottom of the form. If the application is
submitted online, the applicant must put this phrase in the last question: "How did you learn
about the CGFM Program?:".

Important notes:

A full application fee of $85 must be paid at the time of application. The $20 check will be
sent to the applicant by mail in January.

The applicant must put the words "CGFM chapter promotion" AND the Lincoln
Chapter AGA on the application form in order to receive the rebate.

It is preferable that the applications are submitted by the applicants themselves and not by the
chapter. The applicant does not have to be a chapter member in order to receive the rebate.
CGFM application:

Questions about the promotion offered by the national AGA Organization can be directed to:

Katya Silver - Director of Professional Certification Administration AGA - Advancing
Government Accountability Phone: 703.684.6931, ext. 305 Toll Free: 800.AGA.7211,
ext. 305

Lincoln Chapter AGA CGFM Program promotion:
 Any current Lincoln Chapter AGA member already registered in the CGFM program or
registering prior to November 30, 2007 and any new Lincoln Chapter AGA member
registering for the CGFM program between July 1, 2007 and November 30, 2007 will be
eligible for a $65 reimbursement from the Chapter if they meet the following criteria:

1. The individual must remain a paid member of Lincoln Chapter AGA from the application
period thru the reimbursement period.

2. The member will be reimbursed upon successful completion of one of the three CGFM
Exams. Documentation of applicant registration indicating the CGFM program registration
date and a copy of the results indicating successful completion of one of the three CGFM
exams must be submitted to the Lincoln Chapter AGA for reimbursement.

Lincoln AGA Chapter Members
If you are a member of Lincoln AGA and are interested in using the CGFM Exam 1, 2 or 3
study guides purchased on behalf of Lincoln AGA, please contact Michelle Raphael at The study guides can be checked out only individually and for a
month at a time. Members agree not to write in, highlight, or damage the study guides, and
to return them back to Lincoln AGA Chapter CGFM Director at the end of one month. The
CGFM Director will maintain a list of interested members. The guides will be available on a
first come first serve basis. If the study guide is damaged, lost or stolen, the borrowing
member will be responsible to replace the study guide at his or her own cost.

Study guides available:
CGFM – Certified Government Financial Manager Exam 1 Study Guide
CGFM – Certified Government Financial Manager Exam 2 Study Guide
CGFM – Certified Government Financial Manager Exam 3 Study Guide

More information about the Certified Government Financial Manager Program (CGFM) may
be viewed online at:

CGFM is Rewarded with Raise at Missouri State Auditor’s Office
The Missouri State Auditor’s Office has begun offering salary increases to employees who
earn the CGFM certification.

“We recognize it as being a standard that shows excellence in the profession,” said John
Blattel, a member of AGA’s Mid-Missouri Chapter and the Director of Audits over
performance audits at the Missouri State Auditor's office.

Blattel said the continuing professional education is a “big deal” at the State Auditor’s office,
one of the biggest state employers of auditing and accounting professionals. Employees are
required to earn at least 40 CPE hours every year, but they are encouraged to do more and
become certified. Employees can make an additional $150 every month if they earn one of
these credentials: the CGFM, Certified Fraud Examiner (CFE), Certified Government
Auditing Professional (CGAP), Certified Information Systems Auditor (CISA) or Certified
Internal Auditor (CIA). These credentials are in addition to the support the State Auditor's
office provides for those employees who become Certified Public Accountants (CPAs).

“We support these professional certifications because they require employees to do
additional professional study, and they keep you up to date on your profession,” Blattel said.

This recent development is yet another advancement for the CGFM in Missouri state
government. AGA’s Mid-Missouri chapter has an active CGFM Program and has been
working diligently for years to gain recognition for the credential.

Vandee DeVore, CGFM, a chapter member, member of the Professional Certification Board
and the national CGFM coordinator, worked with the state Division of Personnel over several
years so that the CGFM would be recognized as equal to a bachelor’s degree and two years
of professional experience for auditors and accountants covered by the state’s Uniform
Classification System.

Because the Missouri state auditor is an elected official, employee pay and classifications are
not covered under the same system but are determined internally. In this case, Auditor’s
Office officials took up the cause on their own, to the delight of Mid-Missouri Chapter

“It’s a very nice surprise for us,” said Connie Qutami, a past president of the chapter. “We’re
hoping that it continues. It’s a positive thing that shows the growth of the program—the
certification is starting to speak for itself.”

The chapter also received another boost recently when members got the news that a testing
center became available in Jefferson City. Previously, taking the CGFM Exams meant
traveling more than two hours to St. Louis, Kansas City or Springfield.

Shawn McCauley, CGFM, the chapter’s CGFM chair, said the distance has been a big
obstacle. But now, “people have no excuses at all,” he said because not only are the exams
offered in town, but the chapter reimburses all exam fees for those who pass, AND pay
increases are available for those who work in the State Auditor’s Office.

Immediate Past National Treasurer Tom Sadowski, CGFM, the director of accounting with
the state Office of Administration said, “As a CGFM myself and former SAO employee I am
pleased the office recognizes the value of the CGFM in a tangible way. The CGFM
designation acknowledges the broad-based knowledge essential to being a proficient
accountability professional in today's fast-paced and constantly evolving government.”

Blattel echoed Sadowski’s comments. “The profession is changing so much every day that
you need to be apprised of the latest changes to do the best job.”

Christina Camara - AGA Publications Manager
PH: 703.562.0400 FX: 401.792.9993

The Sept 5, 2007 chapter meeting was held at Tico’s. The speaker was Frank Daley,
Executive Director of the Nebraska Accountability and Disclosure Commission. Frank
discussed that this commission was established in the 70’s in order to enforce new ethic’s
laws in response to numerous misuses of funds during election campaigns. His office, which
consists of 8 employees and 9 appointed commissioners, is in charge of ensuring that all
campaigns with funds over $5,000 are registered and file statements showing donations and
use. It is required that any transaction over $250 have supporting documentation on the
purpose of the transaction. Those that give funds to campaigns must also register and his
office checks between the giver and the receiver to make sure everything matches as would
be expected. This includes lobbyists as well. He also looks at conflict of interest statements
for candidates and other public officials. Some time is spent following up on concerns
regarding fraud and misuse however the majority of the commission’s time is spent
answering questions on how to do things right.

For chapter business, Lynda recognized guests. Tim Baker announced that around 75 have
registered for the fall seminar and Pat Cole reminded directors to submit their August CRP

The following members were present: Dan Albrecht, Judy Alderman, Don Arp, Tim Baker,
Ron Carlson, Martha Carter, Pat Cole, Ramona Hartley, Julie Heyen, Clint Holmes, Jennifer
Mai, Melissa Maguire, Raymond Miller, Cindy Nichols, Dorothy Porath, Lynda Roesler,
Dori Smidt, Bruce Snyder, Liz Thanel, Amy Wilson, and Colin Wilson. Guests included
Stephanie Cude and Chris Keetle (with Martha Carter), Wendy Duerfeldt-Schutte (with Dori
Smidt) and Wei Zhac (with Lynda Roesler) also attended.

Liz Thanel won the free lunch.

Presented by Dori Smidt

In attendance: Lynda Roesler, Tim Channer, Tim Baker, Brenda Ladd, Ramona Hartley,
Amy Wilson, Dori Smidt, Martha Carter, Dan Albrecht, Pat Cole, and Ron Carlson.

Motion by Pat, seconded by Ron to approve the minutes of the last board and chapter
minutes as distributed and printed in the September newsletter. Motion carried.

Treasurer’s Report – Dan pointed out that the miscellaneous expense line included $300 for
the Salt Dogs Tickets. It was decided it would be more appropriate to include this expense
under a Chapter Activities section. It was also noted that the Board Expenses has exceeded
budget due to the items purchased for the Saturday morning board meeting. It was moved by
Martha and seconded by Tim B. that the Treasurer’s report be approved with noted
adjustments. Motion carried. After further discussion, it was moved by Ron and seconded by
Tim B to increase the revenue and the expense for the Fall PDC to $11,700 and $6,000
respectively. Motion carried.

Dan also brought to the board some different options for higher interest bearing accounts.
Currently we have a Small Business account which earns .04% interest but has no minimum
balance. US Bank offers a Basic Checking with Interest account which requires a $2,000
daily minimum balance or a $3,000 average collect balance. Should the account balance fall
below these levels, there then is a $12 per month maintenance fee until the minimums are
again met. As long as the account is monitored, if the funds ever be depleted to these levels,
we would be able to switch back to the Small Business account therefore avoiding the
charges. This account earns .29% interest and allows 150 free transactions per month. It was
moved by Martha and seconded by Tim B to switch to the Basic Checking with Interest
account. Motion carried.

Discussion was held in regards to putting some of our funds into a short term CD. Since we
have over $20K in our account right now with more revenue yet to be received from the Fall
Seminar, it was moved by Tim B and seconded by Brenda to put $10K in a 7 month CD
earning 5.07% at US Bank. Motion carried.

CPR Update – Directors, don’t forget to submit points monthly for your activities.

Director’s Reports:
Community Service – No new information.

Chapter Development – No new information.

Bylaws & Procedures – Ron stated that he has looked at the CPR and found no additional
categories related to his area. He also stated that he called National AGA to let them know
that a current non-active AGA member was recently arrested for theft from his employer.
National AGA said there is nothing we need to do at a local level but that this member cannot
resign his membership while an ethics case is underway therefore they will monitor the

Membership – Ramona is still looking for feedback on the chapter survey. She would like
to include in the Nov newsletter. It was also noted that Dan received his 20 year pin from
National AGA. Congratulations Dan and thank you for all your hard work!

Certification – Michelle is working on putting together literature for the fall campaign. It
was moved by Dan and seconded by Brenda that all Lincoln AGA CGFM members are
encouraged to e-mail Michelle by Nov 1st for a drawing for a $100 scholarship to be used
with in a year at an AGA seminar. Motion carried, Tim C and Ron abstained.

Programs – Oct 3rd meeting to be held at Spaghetti Works. Amy is in the process of trying
to find a speaker. For the November meeting, she is working with the City Major and other
city leaders to compile a panel discussion on the new city budget. If this works out, it would
be an evening meeting to allow time for a good discussion between members of the panel. It
would also give further time for AGA members to ask questions.

Education - The Fall Chapter Professional Development Conference is in place. Currently
89 people are signed up to attend. Frank is working on an evaluation and getting the books
printed. Tim stated there will be a drawing for a free seminar, an AGA bag, and potentially a
gift certificate to the restaurant at the Villager.

Early Careers – They are currently in contact with Southeast Community College. It was
discussed whether or not the chapter should sponsor an Early Careers member each year.
Discussion was held in regards to how many Early Careers members we receive each year
and it was noted there are several. Therefore it was moved by Tim C and seconded by Pat to
reimburse up to two new Early Career members who are not company sponsored a year for
the $52.50 AGA membership fee. If more then 2 apply for this reimbursement, a drawing
will be held to determine the 2 lucky members.

Communications - Articles due for the newsletter by Sept 25th. We have received a bill for
the web page therefore it will be processed next month.

Other Business – It was noted that Rich Kuzelka is in the hospital due to a minor heart
attack due to severe blockage and will be having heart surgery this week. It was moved by
Brenda and seconded by Amy to get a $50 gift certificate to Shields to give to Rich to let him
know we are thinking of him. Brenda volunteered to get the card and mail it to him. Motion

It was suggested that one way to spend the funds we have accumulated would be to eliminate
the local chapter dues. Discussion was tabled for a future meeting.

Meeting was adjourned.

Presented by: Dori Smidt

Chapter Point Status as of July 31, 2007
 Our current standing as of July, 2007 is as follows:

                            Area                        Points       Maximum     Percentage
    Chapter Leadership Participation                        1,625        3,000         54%
    Education and Professional Development                   675         4,000         17%
    Certification                                              50        4,000          1%
    Communications                                          1,657        3,000         55%
    Membership                                                   0       3,000          0%
    Early Careers and Student Members                            0       2,000          0%
    Community Service                                        100         2,000          5%
    Chapter Awards Program                                       0       1,000          0%
    TOTALS                                                  4,107      22,000          19%

Members in the News
Send in member news to be included in the newsletter.

AGA Merchandise
AGA Logo merchandise is available through the marketplace on AGA’s website or in Topics.

BUDGET INFORMATION                                                                        TREASURER'S REPORT
Year 2007-2008                       Budget      To Date        Remaining

                                                                                    August 1, 2007                $16,299.20
   Spring Seminar                    $4,000.00   $1,530.00       $2,470.00    Receipts:
   Fall Workshop                     $3,000.00   $6,950.00      ($3,950.00)      Fall Seminar                $3,990.00
   Fund Development                   $350.00       $0.00          $350.00       Meeting Meals                  $0.00
   Local Dues-Membership              $375.00     $381.23           ($6.23)      Fall Seminar                   $0.00
   Educational Events                $1,500.00     $84.00        $1,416.00       Local-Dues                    $22.50
   Meeting Meals                       $50.00       $0.00           $50.00       Checking Interest              $0.37
   Misc. Income                        $15.00       $0.00           $15.00

   Interest Income                      $5.00       $1.47            $3.53         Total Receipts                  $4,012.87
                   Total Receipts:   $9,295.00   $8,946.70         $348.30    Disbursements:

                                                                                 Educational Events             $0.00
Disbursements                                                                    Guest Meals                   $26.01
   National Conf.-Nashville          $1,400.00      $0.00        $1,400.00       Speaker Meals                 $12.38
   Spring Seminar Exp.               $2,000.00    $178.69        $1,821.31       Fall Seminar                   $0.00
   Fall Workshop Exp.                $1,300.00     $84.54        $1,215.46       Meal Drawing                  $10.00
   Contingency                        $570.00       $0.00          $570.00       Misc. Exp.                     $0.00
   Other Seminars-Travel              $300.00       $0.00          $300.00       Board Expense                 $59.00
   Fund Development                   $150.00       $0.00          $150.00       Member Incentives              $0.00
   Board Expense                       $50.00      $59.00           ($9.00)        Total Disbursements                     $107.39
   Guest Meals                        $150.00      $64.11           $85.89

   Postage                            $100.00      $40.00           $60.00         August 31, 2007                $20,204.68
   Printing                           $100.00       $0.00          $100.00
   Meal Drawings                      $100.00      $20.00           $80.00       Bank                       $20,204.68
   Speaker Gifts                      $300.00       $0.00          $300.00       Certificates of Deposit        $0.00
   Speaker Meals                      $100.00      $17.52           $82.48        Total                                  $20,204.68
   Meeting Expense                    $100.00       $0.00          $100.00
   Education Events                  $2,200.00   $1,003.00       $1,197.00
   Scholarship                        $100.00       $0.00          $100.00
   Member Incentives                  $100.00       $0.00          $100.00
   Advertising                        $100.00       $0.00          $100.00
   Member of the Year                  $25.00      $25.00            $0.00
   CGFM Expense                         $0.00       $0.00            $0.00
   Member Events                        $0.00       $0.00            $0.00
   Web Page Support                     $0.00       $0.00            $0.00

   Miscellaneous                       $50.00     $400.00        ($350.00)
              Total Disbursements:   $9,295.00   $1,891.86       $7,403.14

2007-2008 Chapter Officers and Board Members

President                       Lynda Roesler             471-7737
President-Elect                 Pat Cole                 471-5523
Secretary                       Dori Smidt               472-1934
Treasurer                       Dan Albrecht              471-4618
Past-President                  Randy Gerke               471-9495

Board Members
Co-Directors of Communications
        Tim Channer - Newsletter          326-3043
        Ray Miller - Webpage              471-1460
Co-Directors of Education
        Syed Hassan -Audio Conferences   471-9159
        Tim Baker - Seminars             471-3571
        Frank Faughn - Seminars
Director of Community Service
        Brenda Ladd                      472-5278
Co-Directors of Membership
        Connie Kubat                     471-5521
        Ramona Hartley                   471-0622
Director of Bylaws & Procedures
        Ron Carlson                      471-0619
Co-Directors of Early Careers
        Tim Baker                        471-3571
        Rich Kuzelka                     437-5966
Director of Prof. Certification
        Michelle Raphael                 471-4146
Director of Chapter Programs
        Amy Wilson                       471-0616
Director of Fund Development
        Martha Carter                    471-0072

Lincoln Chapter
Association Of Government Accountants
P.O. Box 94665
Lincoln, Nebraska 68509-4665


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