Governmental Accounting & Auditing Conference (2 days) – 15 Tech & 1 [NT] – Lebanon

Daniel Miley

Dan Miley, CPA, MBA is a Senior Manager for Talbot, Korvola & Warwick, LLP, where he works with clients in the governmental, manufacturing, and construction industries. Prior to working in public accounting, he was a management analyst for a county in Oregon.

Dan earned a Post-Baccalaureate Certificate in Accounting at Portland State University after receiving his MBA from Willamette University and an undergraduate degree in Criminal Justice from Weber State University in Utah. 

He serves on the OSCPA Governmental Accounting and Auditing Strategic Committee and as a reviewer for the GFOA Certificate of Excellence in Financial Reporting Awards Program.

(12/17/20)

Jaclyn Veno

Revised 5-7-24

Lauren MacMillan

Lauren MacMillan began working in the public finance industry in 2006 and joined the team at Piper Jaffray in 2009. She currently specializes in working with Oregon cities, counties, school districts, community colleges, and special districts to determine the short-term and long-term financing strategies that meet their needs. She currently serves as the Associate Board Member for the Oregon Association of School Business Officials, chairs their associate committee, and serves on their professional development committee and she is also a member of the Oregon government finance Officers Association Hospitality Committee. Prior to joining Piper, Lauren was a public finance associate with Stone & Youngberg in Phoenix, Arizona. She graduated from the University of Arizona with a bachelor's in finance and a bachelor's in French. She holds her Series 50, Series 52, and Series 63 securities licenses.

(5/3/19)

Gulgun Ugur

Glgn is a bond attorney and a partner at Hawkins Delafield & Wood LLP which is rated as the #1 bond counsel firm in Oregon by The Bond Buyer.  The lawyers in the Portland office of Hawkins are the dominant providers of bond counsel services to governments in Oregon.  Glgn represents large and small local governments throughout Oregon in a wide variety of public finance transactions and has extensive experience interpreting and applying Oregon's public finance laws.  She previously served on the board of directors of the Oregon Government Finance Officers Association and the Tax Supervising and Conservation Commission.  She is a member of the National Association of Bond Lawyers, the Oregon Government Finance Officers Association, the Oregon City Attorney's Association, the Oregon People's Utility District Association and the Oregon Economic Development Association.

Revised 5/7/24

 

Thomas Stephens

Tommy Stephens, CPA,CITP, CGMA, received a Bachelor of Science in Business Administration degree (Major in Accounting) from Auburn University in 1985. In 1992, he earned a Master of Science degree (Major in Finance) from Georgia State University in Atlanta. Presently, Tommy is a Certified Public Accountant, a Certified Information Technology Professional, and a Chartered Global Management Accountant.

During his professional career, Tommy has gained valuable experience in a variety of positions, including:

• Working as an auditor and technology consultant for an Atlanta-based public accounting firm;

• Leading an Internal Audit staff and managing a Cost Accounting team for a Fortune 500 company;

• Serving as a Chief Financial Officer for an international engineering organization; and

• Founding and managing his public accounting firm that provides accounting, tax, and consulting services to individuals and a variety of small and emerging businesses.

In 1995, Tommy began authoring and presenting continuing professional education courses to accounting and finance professionals. In 2003, he affiliated with K2 Enterprises, and in 2007, he joined the firm as a partner. Over the past twenty-seven years, Tommy has presented over 2,800 educational sessions to over 71,000 participants throughout the United States and Canada.

Tommy maintains professional memberships with the American Institute of Certified Public Accountants and the Georgia Society of Certified Public Accountants. Additionally, he is a past member of the Institute of Internal Auditors.

(6/1/22)
 

Thomas Stephens

Tommy Stephens, CPA,CITP, CGMA, received a Bachelor of Science in Business Administration degree (Major in Accounting) from Auburn University in 1985. In 1992, he earned a Master of Science degree (Major in Finance) from Georgia State University in Atlanta. Presently, Tommy is a Certified Public Accountant, a Certified Information Technology Professional, and a Chartered Global Management Accountant.

During his professional career, Tommy has gained valuable experience in a variety of positions, including:

• Working as an auditor and technology consultant for an Atlanta-based public accounting firm;

• Leading an Internal Audit staff and managing a Cost Accounting team for a Fortune 500 company;

• Serving as a Chief Financial Officer for an international engineering organization; and

• Founding and managing his public accounting firm that provides accounting, tax, and consulting services to individuals and a variety of small and emerging businesses.

In 1995, Tommy began authoring and presenting continuing professional education courses to accounting and finance professionals. In 2003, he affiliated with K2 Enterprises, and in 2007, he joined the firm as a partner. Over the past twenty-seven years, Tommy has presented over 2,800 educational sessions to over 71,000 participants throughout the United States and Canada.

Tommy maintains professional memberships with the American Institute of Certified Public Accountants and the Georgia Society of Certified Public Accountants. Additionally, he is a past member of the Institute of Internal Auditors.

(6/1/22)
 

James Dalkin

James R. Dalkin is a Director in the Financial Management and Assurance Team with the U.S. Government Accountability Office (GAO). He serves as chairman of the International Auditing and Assurance Board’s (IAASB) Consultative Advisory Group (CAG) and previously served as a board member of the AICPA’s Auditing Standards Board (ASB). He is also an observer to the COSO Advisory Board. Mr. Dalkin has responsibility for directing GAO’s work to develop and maintain government auditing standards (the Yellow Book); internal control standards for the federal government (the Green Book); and, GAO’s work with the accounting and auditing profession. He is also responsible for the audits of the Securities Exchange Commission and the Federal Deposit Insurance Corporation. He is a frequent speaker at national auditing conferences for AICPA, AGA and other professional organizations. He has also authored articles for publications including the Journal of Accountancy. Mr. Dalkin also is an adjunct professor at Georgetown University. Mr. Dalkin holds a Bachelor of Science from the University of Virginia, an MBA from George Washington University and a MLA from Harvard University.

Drummond Kahn

Drummond Kahn has been a professional auditor since 1990, Drummond trains audit and finance professionals. He led audit functions for large organizations, managed teams of auditors, and teaches graduate courses in auditing and accountability. Drummond chairs the Advisory Council on Government Auditing Standards, served as President of the Association of Local Government Auditors, and was awarded the Association of Government Accountants’ Frank Greathouse Distinguished Leadership Award and named one of the Top 15 Most Influential Professionals in Government Auditing by the Institute of Internal Auditors’ American Center for Government Auditing.

(12/14/20)

Drummond Kahn

Drummond Kahn has been a professional auditor since 1990, Drummond trains audit and finance professionals. He led audit functions for large organizations, managed teams of auditors, and teaches graduate courses in auditing and accountability. Drummond chairs the Advisory Council on Government Auditing Standards, served as President of the Association of Local Government Auditors, and was awarded the Association of Government Accountants’ Frank Greathouse Distinguished Leadership Award and named one of the Top 15 Most Influential Professionals in Government Auditing by the Institute of Internal Auditors’ American Center for Government Auditing.

(12/14/20)

Tonya Moffitt, CPA is a Partner of Merina+Co where she performs and manages governmental audits. She is the co-chair of the Accounting Standards Review Committee for the Oregon Municipal Finance Officers Association, OSCPA Governmental Accounting and Auditing Strategic Committee and a reviewer for the Government Finance Officers Association Certificate of Excellence in Financial Reporting awards program.

She teaches various continuing professional education classes to Certified Public Accountants, industry professionals, and students for the Association of International Certified Professional Accountants (AICPA), Oregon Society of Certified Public Accountants (OSCPA), Oregon Government Finance Officers Association (OGFOA) and various others.

(7/7/20)

Tonya Moffitt, CPA is a Partner of Merina+Co where she performs and manages governmental audits. She is the co-chair of the Accounting Standards Review Committee for the Oregon Municipal Finance Officers Association, OSCPA Governmental Accounting and Auditing Strategic Committee and a reviewer for the Government Finance Officers Association Certificate of Excellence in Financial Reporting awards program.

She teaches various continuing professional education classes to Certified Public Accountants, industry professionals, and students for the Association of International Certified Professional Accountants (AICPA), Oregon Society of Certified Public Accountants (OSCPA), Oregon Government Finance Officers Association (OGFOA) and various others.

(7/7/20)

Elizabeth Almer

Elizabeth Almer is an Associate Professor and Accounting Area Director at Portland State University. She has taught auditing, financial accounting and global accounting at the undergraduate and graduate level, and is currently the faculty advisor for Beta Alpha Psi. Prior to joining the PSU faculty, she was an auditor with Price Waterhouse in San Jose and taught at the University of Miami. For the last decade she has published extensive research on the upward mobility of women in public accounting. Dr. Almer has been actively involved in the AICPA, Oregon Society of CPAs and several other professional association and non-profit boards. She serves the academic community through extensive involvement in the American Accounting Association and membership on the editorial boards of several journals.

Nancy Young-Oliver

Nancy Young-Oliver is the Director of Budget & Grants at TriMet in Portland Oregon. She was previously with Moss Adams LLP from 2006 through 2015 and prior to that she was with the Oregon Secretary of State Audits Division for ten years. Nancy has conducted fraud investigations for over 20 years and her experience includes conducting investigations in various industry groups including state, local and tribal governments, not-for-profits; auto dealerships; financial institutions; health care; manufacturing and distribution; colleges and universities; and construction companies. Nancy is also an adjunct professor at Portland State University teaching Forensic and Investigative Accounting. In 2013, Nancy was awarded an Achievement Medal from the City of Portland Police Bureau for the Justice for Fraud Victim's Program (fighting white-collar crime from the classroom). Nancy was published in the June 2014 Journal of Accountancy and has co-authored a guide on fraud in the dealership industry that was released in 2010.

(12/31/19)

Matthew Gierach

Revised 5/7/24

Camber Schlag

Camber Schlag is the Chief Procurement Officer for the Oregon Secretary of State and is a Certified Professional Public Buyer. Camber has worked in public procurement for 20 years, 11 with Marion County and prior to that the State of Oregon. In 2020 Camber was awarded Manager of the Year by the Oregon Public Purchasing Association (OPPA), a chapter of the National Institute of Governmental Purchasing and has previously been awarded Buyer of the Year. Camber has published 2 training courses on market research and contract risk. Camber currently serves on the OPPA Board as a Director and is mentor for procurement professionals. 

Camber holds a BS from Western Oregon University. In her spare time she enjoys working on her 4 acre property with her husband and spending time with her young adult daughters.

Revised 5/7/24

Amy John joined the Secretary of State Audits Division in 2000 as a staff auditor and has spent 20 years leading financial and federal compliance audits for a variety of state agencies and programs. During that time, she spent several years as the in-charge auditor for the Municipal Audit Program and has been managing the program since 2017. Amy is a CPA and licensed municipal auditor.

Amy has participated in the OSCPA since 2005 when she joined the Governmental Accounting and Auditing Committee and served as Committee Chair in 2012. She also served on the OSCPA Board of Directors from 2013 through 2020, serving as Chair in 2019. 

When not pouring over governmental audit reports, Amy likes to travel, spend time with her husband and large extended family, climb mountains, and take her dogs hiking.

(12/2/21)

Bradley Bingenheimer

Brad Bingenheimer, CPA, has 33 years of public accounting experience with significant municipal audits. Brad specializes in audits of local governments and financial institutions, prepares complex tax returns for corporations and wealthy individuals. He is a partner at Boldt Carlisle + Smith, active on the OSCPA Governmental Accounting and Auditing Strategic Committee and serves as the Treasurer for the Oregon State Hospital Museum of Mental Health. Away from the office, Brad enjoys scuba diving and traveling.

(9/25/20)

Pamela Dolan

Pamela Dolan is a Supervising Project Manager with the Governmental Accounting Standards Board. Prior to joining the GASB, Pam worked for 20 years for the City of Spokane, Washington as their Director of Accounting, as well as in other roles including Acting City Treasurer and Chief Accountant. Prior to her time in Spokane, her professional work experiences included positions in higher education, private industry, and public accounting. Pam is a Certified Public Accountant, and is a member of the GFOA, AICPA, and the Washington Society of CPAs. She also previously served as an Executive Board member for the Washington Finance Officers Association. Pam attended Gonzaga University, graduating with honors with a Bachelors degree in Business Administration, majoring in Public Accounting.

(1/26/21)

Pamela Dolan

Pamela Dolan is a Supervising Project Manager with the Governmental Accounting Standards Board. Prior to joining the GASB, Pam worked for 20 years for the City of Spokane, Washington as their Director of Accounting, as well as in other roles including Acting City Treasurer and Chief Accountant. Prior to her time in Spokane, her professional work experiences included positions in higher education, private industry, and public accounting. Pam is a Certified Public Accountant, and is a member of the GFOA, AICPA, and the Washington Society of CPAs. She also previously served as an Executive Board member for the Washington Finance Officers Association. Pam attended Gonzaga University, graduating with honors with a Bachelors degree in Business Administration, majoring in Public Accounting.

(1/26/21)