top of page

You Are Here:  Home > Events > Education > GPDC 2016 Attendees Only > Tuesday, September 13, 2016

Back to 2016 GPDC Home


<<< Return to Monday, September 12, 2016


Move on to Wednesday, September 14, 2016 >>>



8:30am - 10:10am Plenary Session


Part 1: Internal Control Evaluation Tools in the Federal Court - Frances Tydingco-Gatewood - U.S. District Court Chief Judge (AUDG)

[Somnak Ballroom]

This session will describe the internal controls environment in the Federal Judiciary and the District Court of Guam - it's objectives, and core principles, as well as the tools and audit program used at the Court to enforce the controls to ensure that judiciary assets are protected from error, fraud, waste, loss, or abuse.

Part 2: A Survey of Fraud Cases in the Federal Court - Frances Tydingco-Gatewood - U.S. District Court Chief Judge (AUDG)

[Somnak Ballroom]

This session will present a survey of the criminal fraud cases adjudicated in the District Court of Guam, with an emphasis on those involving government fraud. There will be a discussion of the elements of each crime, the statutes involved, and how appropriate internal controls might have mitigated or prevented the loss to the government.


10:10am - 10:20am Morning Break


10:20am - 12:00pm Concurrent Sessions


Strategic Issues on the HorizonDan Fitzgerald, CPA and Mizpah Wiegand, CPA - Deloitte (MAS)

[Somnak Ballroom]

Dialogue on emerging issues of concern to key managers in governments, not-for-profit organizations, and institutes of higher education in the region.


Ethics & Indigestion - Billy Morehead, Ph.D., CPA, CGFM - Mississippi College (BETH)


This session will discuss the definition and role of Ethics in the society and workplace. The session will highlight recent ethical failures as well as discuss dilemmas facing the classroom and workplace of 2015. To expand the session length, we will discuss specific AICPA Ethics and Interpretations of the Professional Standards and specific requirements of the specific state board of accountancy


Final Overtime Rule Update - Patrick Candoleta - Department of Labor (HR)

FLSA Presentation

Overtime Presentation


As many have been anticipating changes in the Fair Labor Standards Act White Collar Overtime Exemption rules, this session will provide guidance on the new rules that will be effective on December 1, 2016. Attendees may inquire on the changes in the new overtime ruling, interpretation of the new rules, guidance on how to implement the new rules, and outcomes if not implemented properly. This session will provide updates on other Wage & Hour rules that affect Guam and recent claims that have been closed to provide learning opportunities to avoid so that your organization does not find themselves in the same situation.


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

[Somnak Ballroom]


AGA Guam Chapter Awards Ceremony

Organization Chapter Service Award

1:30pm - 3:10pm Concurrent Sessions


Tax Updates - Edmund Brobesong, CPA - Ernst & Young (TAX)

Information Reporting Handout


Learn about the latest tax information reporting, such as Form 1099 reporting, Form 2042 reporting, and FATCA.


Data Analytics and Visualization - Douglas Glenn - AGA National President (MAS)

[Somnak Ballroom]

This session will provide an overview of Data Analytics and Visualization.


The Puzzle of Supply & Demand in the Government Financial Management Workplace - Billy Morehead, Ph.D., CPA, CGFM - Mississippi College (HR)


This session will discuss the challenges of the government financial management workforce. We will discuss the current workforce, the upcoming workforce, and issues with higher education and the profession which contribute to the struggle of getting college graduates to even consider applying for jobs in the government financial management sector.


3:00pm - 3:20pm Afternoon Break


3:20pm - 5:00pm Plenary Session


Cybersecurity Awareness - Alicia A. G. Limtiaco - U.S. Attorney (IT)

[Somnak Ballroom]

This session will cover awareness of cybersecurity.


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.


Back to top
Tydingco-Gatewood, F. - Part 1: Internal Control Evaluation Tools in the Federal Court
Tydingco-Gatewood, F. - Part 2: Survey of Fraud Cases in the Federal Court
Glenn, D. - Data Analytics and Visualization
Morehead, B. - Ethics & Indigestion
Brobesong, E. - Tax Updates
Limtiaco, A. - Cybersecurity Awareness
Morehead, B. - The Puzzle of Supply & Demand in the Government Financial Management Workplace
Fitzgeral, D. & Wiegand, M. - Strategic Issues on the Horizon
Candoleta, P. - Final Overtime Rule Update
bottom of page