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8:30am - 10:10am Opening Plenary Session

Government of Guam's Public Debt and Financial Landscape - Doris Flores Brooks, CGFM, CPA - Public Auditor of Guam and Keynote Speaker (ACCG)

[Somnak Ballroom]

Public Auditor Doris Flores Brooks will share her perspective on how the Government of Guam's public debt and financial landscape have changed over the past several years.


10:10am - 10:20am Morning Break


10:20am - 12:00pm Plenary Session

Leadership: A Quick Examination - Robert Underwood, Ph.D. (PD)

[Somnak Ballroom]

Dr. Underwood will discuss tips in becoming an effective leader.


12:00pm - 1:20pm Luncheon and AGA Awards

[Somnak Ballroom]

Brooks, D. - Government of Guam's Public Debt and Financial Landscape
Underwood, R. - Leadership

AGA Guam Chapter Awards Ceremony


Chapter Service Award

Chapter Education Award

Community Service Award


1:30pm - 3:10pm Concurrent Sessions


Latest Trends in Fraud: Seriously Dude...We've Got a Problem! - Billy Morehead, Ph.D., CPA, CGFM - Mississippi College (AUDG)


This session will discuss the latest trends in occupational & government fraud. We will look at the research in the 2014 Report to the Nation conducted by the Association of Certified Fraud Examiners. We will discuss statistics on who is committing fraud and why; we will look at recent types of frauds being committee. We will also incorporate the changes in internal control based on the COSO 2013 Update on the Internal Control Integrated Framework.


CGFM: Government Environment Review - Part 1: Sections 1 to 4 - Yuka Hechanova, CPA, CGFM, CIA, Maripaz Perez, CGFM, CGAP, Artemio "Ricky" Hernandez, CGFM, & Jojo Guevara, CGFM (ACCG)


This session will review Sections 1 to 4 of the Certified Government Financial Manager Exam, Government Environment. Section 1 reviews the organization and structure of government. Section 2 highlights legal and other constraints on government spending. The various phases of the government management cycle, and their interrelationships, are explored in Section 3. Section 4 analyzes the government financing process, the means by which entities obtain resources to fund government activities.


Social Security: An Overview - Beverly Bautista - Social Security Administration (HR)

[Somnak Ballroom]

Social security is the foundation for saving for the future. This session provides an overview of social security, its retirement benefits, eligibility, and how you can apply for it.

3:00pm - 3:20pm Afternoon Break


3:20pm - 5:00pm Concurrent Sessions


GASB Updates - Rizalito Paglingayen - Ernst & Young (ACCG)


This session will cover newly effective Governmental Accounting Standards Board (GASB) Statements affecting state and local governments. It will go over potential issues and challenges in implementing recently and newly effective GASB statements. GASB Statements to be discussed include:

  • GASB Statement No. 69 GOvernment Combinations and Disposals of Government Operations;

  • GASB Statement No. 72 Fair Value Measurement and Application;

  • GASB Statement No. 76 The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments;

  • GASB Statement No. 77 Tax Abatement Disclosures; and 

  • GASB Statement No. 80 Blending Requirements for Certain Component Units

CGFM: Government Environment Review - Part 2: Sections 5 to 7Rodalyn Gerardo, CPA, CGFM, CIA, Maripaz Perez, CGFM, CGAP, & Yuka Hechanova, CPA, CGFM, CIA (ACCG)


This session is a continuation of the review for the Certified Government Financial Manager Exam, Government Environment. Section 5 analyzes government accountability. To whom is government accountable, and for what? How is accountability demonstrated? Section 6 focuses on ethics in government. "Public service is public trust." Lastly, Section 7 covers electronic services in government describing the opportunities and challenges stemming from the digital age and electronic communications in government (e-Gov).

Where We've Been, Where We Are, And Where We're Going - Joseph Bradley - Bank of Guam (ECON)

[Somnak Ballroom]

A discussion of how recent circumstances and events on global, national, and regional scales have shaped our current economic condition, and how trends and anticipated future events will affect us going forward. With notable exceptions, economic conditions have improved and somewhat stabilized, but substantial uncertainty remains.


The AGA Guam Chapter in conjunction with the 2016 Guam Professional Development Conference (GPDC) Planning Committee and the Speakers, provide the following files of the presentations that is for the sole use of those registered for the 2016 GPDC. Speakers retain the copyright for all the following materials provided herein. Comments and opinions expressed by the Speakers do not reflect the positions, opinions, or beliefs of the AGA and should not be construed or interpreted as such. The materials contained herein should not be considered to be in the public domain. Speeches and presentation materials here are proprietary works copyright by the individual or entity who presented the materials at the 2016 GPDC. All rights are reserved. The authorized use of materials on this webpage is limited personal reference by authorized users of the 2016 GPDC materials. Reproduction, redistribution, reuse, reposting or resale by any party in any form, format or media, without express permission is strictly prohibited.


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Morehead, B. - Latest Trends in Fraud: Seriously Dude...We've Got a Problem!
CGFM Government Environment Review Part 1
Bautista, B. - Social Security: An Overview
Paglingayen, R. - GASB Updates
CGFM Government Environment Review Part 2
Bradley, J. - Where We've Been, Where We Are, And Where We're Going
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