Governmental Accounting & Auditing Conference (2 days) - Webcast

Troy Rector, CPA, CGMA, is a shareholder in Clark Nuber's Not-for-Profit Services Group, where he has dedicated his career to serving tax-exempt organizations. Troy's in-depth knowledge ranges from providing technical accounting advice to clients over significant transactions to advising on compliance with federal grant requirements, where he provides both Single Audits and advisory services to help entities improve their federal grant compliance systems, policies, and processes. Troy leads local and national training sessions and workshops, including classes at the AICPA's National Not-for-Profit Conference and the AICPA Governmental and Not-For-Profit Training Program., and is a prior member of the AICPA's Government Audit Quality Center Executive Committee.

(1/5/25)

Jennifer N. Keller, CPA is a Principal in the Client Advisory Services group. She has her M.A. in International Human Rights and has experience working with governmental entities and international and domestic not-for-profit organizations. She has over 15 years of experience working with public sector and not-for-profit clients providing grant management, indirect cost rate analysis and proposal development, program development, budget preparation, internal control assessments, policy and procedure development, and system integrations. Critical to Jen's successful engagements is the combination of both her experience and excellent project management skills. 

(12/29/25)

Tonya Moffitt received her Bachelor of Science in Accounting from Portland State University (PSU), followed by a Master of Science in Financial Analysis. She specializes in and has extensive experience performing and managing governmental audits. She is a reviewer for the GFOA Certificate of Excellence in Financial Reporting Award program and has assisted several of our clients in their initial submission and retention of the award. Tonya is currently a board member with the Oregon Board of Accountancy. She has served on the Oregon Society of Certified Public Accountants (OSCPA) Board of Directors. She is also a Co-Chair of the Accounting Standards Review Committee for the Oregon Government Finance Officers Association, former Chair and current member of the OSCPA Government Strategic Committee, Oregon Board of Accountancy Complaints Committee and PSU's Accounting Advisory Board Member. Tonya is a licensed CPA in Oregon, Washington and Hawaii.

(4/2/26)

Eben Sutton

Eben Sutton has over twenty-five years of governmental accounting experience on the west coast, including public research universities and a general-purpose government. Eben currently serves King County, Washington as Chief Accountant providing leadership to the team of professionals that produce the Annual Comprehensive Financial Report, support the county's financial systems, collect goods and services accounts receivable, provide grant compliance support, and assist special districts for whom the County acts as Treasurer. Prior to joining the County, Eben served as Associate Accounting Officer at the University of California Davis and as Accounting Manager at the University of Idaho.

(4/2/26)

Jon Grover joined the City of Hillsboro in 2011 as the Finance Manager and was promoted into the Assistant Finance Director role in 2025. He oversees the Accounting and Treasury, Analysts, Municipal Court, and Utility Billing divisions of the Finance Department. He is heavily involved in the overall planning and direction of the Finance Department, as well as budget development. Before working at the City of Hillsboro, Jon worked for five years at Talbot, Korvola and Warwick, LLP, specializing in municipal auditing. Jon earned his bachelor's degree in accounting from George Fox University, is a CPA, and a CPFO.

(3/12/26)

Brad Bingenheimer began his career in 1986 and has worked extensively in audits of local governments.  He is the lead partner in SingerLewak's governmental client service group.

(3/12/26)

Pamela Dolan

Pam Dolan is a Senior Project Manager with the Governmental Accounting Standards Board.  Prior to joining the GASB, Pam graduated from Gonzaga University and worked for 20 years for the City of Spokane, Washington, serving as their Director of Accounting, as well as in other roles including Acting City Treasurer and Chief Accountant. During her time in Spokane, she also served on the Board of the Washington State Finance Officers Association. Pam's eleven years with the GASB have included work on the Conceptual Framework related to Notes to Financial Statements, the Financial Reporting Model, and Tax Abatement and Risk Disclosures. Her current focus is the Revenue and Expense Recognition project. 

(4/2/26)

Mark McMullen brings a wealth of expertise to CSI, having served as the longest-tenured Chief Economist for the State of Oregon under three governors. Serving under a fourth governor as interim Chief Economist his first year, Mark accumulated 14 years of invaluable experience in the governor's office. Before joining CSI, Mark held prominent roles, including Director of Consulting at Moody's Analytics and researcher at the Congressional Budget Office. He earned his undergraduate degree from Pomona College and completed his graduate studies at the University of Pennsylvania.

Mark's dedication to Oregon extends beyond his professional career. He chaired the Governor's Council of Economic Advisors and contributed to task forces addressing critical issues such as wildfires, COVID response, and student success. Additionally, he actively participated in various economic organizations, including the Workforce and Talent Development Board, Oregon Council of Economic Education, Oregon Government Finance Officers Association, and Oregon Banker's Association.

With strong ties to Oregon's heritage, Mark's family roots in farming and timber work have shaped his understanding of the state's economic landscape. Alongside his professional accomplishments, Mark finds joy in his 27-year marriage and cherishes time spent with his three adult children.

(11/5/24)

Katherine Theisen

Katherine Theisen was appointed Deputy Legislative Auditor for the Special Reviews Division on August 13, 2025. Ms. Theisen has been with OLA since 2015 and has served as OLA's Special Reviews Director since 2022. She has a bachelor's degree in biochemistry from the College of St. Benedict and St. John's University, and a master's degree in public health from Emory University.

(4/7/26)

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)

Rochelle Duncan-Friend

Rochelle Duncan-Friend is a seasoned consultant with over 15 years of experience advising governmental and nonprofit organizations on financial management, compliance, and operational improvement. They bring a strong foundation in governmental accounting and auditing, and have led numerous engagements focused on risk assessment, internal controls, and grant compliance across diverse public sector entities.  
 
In addition to their advisory roles, Rochelle has direct experience overseeing financial and strategic operations as the CFO for a regional Education Service District, a local government with a complex fiscal structure, multiple partner organizations and over 60 grant funded programs with intricate regulatory and compliance requirements. Beyond financial oversight, their leadership included strategic planning, labor negotiations, and stakeholder collaboration across multiple jurisdictions and tribal communities.

Rochelle is also passionate about education and capacity building. They have served as an adjunct professor at Lewis & Clark College, teaching graduate-level coursework on cultivating human, organizational, and financial resources for equity. In addition, Rochelle has delivered annual training sessions for public entities on governmental accounting standards and Uniform Grant Guidance, equipping leaders and finance professionals with the knowledge to strengthen compliance and operational effectiveness.

(4/8/26)

Rochelle Duncan-Friend

Rochelle Duncan-Friend is a seasoned consultant with over 15 years of experience advising governmental and nonprofit organizations on financial management, compliance, and operational improvement. They bring a strong foundation in governmental accounting and auditing, and have led numerous engagements focused on risk assessment, internal controls, and grant compliance across diverse public sector entities.  
 
In addition to their advisory roles, Rochelle has direct experience overseeing financial and strategic operations as the CFO for a regional Education Service District, a local government with a complex fiscal structure, multiple partner organizations and over 60 grant funded programs with intricate regulatory and compliance requirements. Beyond financial oversight, their leadership included strategic planning, labor negotiations, and stakeholder collaboration across multiple jurisdictions and tribal communities.

Rochelle is also passionate about education and capacity building. They have served as an adjunct professor at Lewis & Clark College, teaching graduate-level coursework on cultivating human, organizational, and financial resources for equity. In addition, Rochelle has delivered annual training sessions for public entities on governmental accounting standards and Uniform Grant Guidance, equipping leaders and finance professionals with the knowledge to strengthen compliance and operational effectiveness.

(4/8/26)

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)

Katherine Theisen

Katherine Theisen was appointed Deputy Legislative Auditor for the Special Reviews Division on August 13, 2025. Ms. Theisen has been with OLA since 2015 and has served as OLA's Special Reviews Director since 2022. She has a bachelor's degree in biochemistry from the College of St. Benedict and St. John's University, and a master's degree in public health from Emory University.

(4/7/26)