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8:30am - 10:10am Concurrent Sessions


Federal Government Update - Billy Morehead, Ph.D., CPA, CGFM - Mississippi College (ACCG)

[Somnak Ballroom]

This session will discuss the latest developments and issues from Washington affecting state and local governments, such as GAO Green Book, GAO Fraud Assessment, OMB 2 CFR 200 (Super Circular), the DATA Act, Single Audit Act and A-133 Update, etc.

Data Analysis Using MS Excel - Manny Hechanova- University of Guam (CSA)


You will acquire tips on data analysis using Microsoft Excel.

An analysis of Government of Guam's General Fund from 2009-2015 and How Do We Measure Up? - Doreen Crisostomo, Ph.D., CGFM (ACCG)


This presentation reflects on the Government of Guam's budget to actual reports and the general fund balance.


10:10am - 10:20am Morning Break


10:20am - 12:00pm Concurrent Sessions


Establishing an Anti-Fraud Culture in the Workplace - Jacinta Elm, CAMS; Lisa Leon Guerrero; and Kathrine Lujan - Bank of Guam (AUDG)

[Somnak Ballroom]

For an anti-fraud culture to truly permeate an organization, employees must see fraud prevention and detection as part of the daily responsibilities of employees at all levels of the organization. In this session, learn the definition of fraud, why people commit fraud illustrated using the fraud triangle, and other resources available in implementing fraud awareness in your organization.

Cybersecurity and Its Impact on Businesses - Melvyn Kwek - Guam Power Authority (IT)


The presentation will cover today's cyber threat landscape and its impact on businesses. We will look at recent trends in cybercrimes and the motivation behind such activity. Also covered will be how companies globally compare on how prepared they are to handl cyber threats. We will examine the challenges facing companies in addressing such cyber threats and how to overcome themn. There will also be a guest speaker from the U.S. Federal Bureau of Investigations who is involved with Cyber Crimes investigations to discuss what is being done locally to address this issue.


Round 2: Retiree Health and Other Benefits (GASB 73, 74, and 75) - Michael De Leon - Deloitte & Touche LLP (ACCG)


This session will provide a detailed review of the new accounting standards for retirement benefits that were not part of GASB67/68. GASB 73 covers DB and DC pension benefits not administered through trusts. GASB 74/75 cover other post-employment benefits, most commonly retiree health benefits, whether or no administered through trusts. These new accounting standards will be effective as early as this fiscal year for some employers.


12:00pm - 1:20pm AGA General Membership Meeting

[Somnak Ballroom]

Morhead, B. - Federal Government Update
Crisostomo, D. - An analysis of Government of Guam's General Fund from 2009 to 2015 and how do we measure up?
Hechanova, M. - Data Analysis Using MS Excel
Kwek, M. - Cybersecurity and Its impact on Businesses
Elm, J., LG< L, and Lujan K. - Establishing an Anti-Fraud Culture in the Workplace
De Leon, M. - Round 2: Retiree Health and Other Benefits (GASB 73, 74, and 75)

AGA Award Ceremony

Professor John M. Phillips Excellence in Government Accountability Award

Maximizing Your Potential As A LeaderDouglas Glenn - AGA National President (PD)

Leadership That Gets Results Paper

F2015 Consolidated PFM Strategic Goal Chart

1:20pm - 3:00pm Concurrent Sessions


An Actuarial Review of Public Pension ChallengesMichael De Leon - Deloitte & Touche LLP (ACCG)

[Somnak Ballroom]

This session will provide the actuarial perspective on the on-going challenges of governmental pension plans. We will review the pension component of recent bankruptcies and other entities that could be facing a similar fate. We will discuss recently proposed actuarial standards of practice and other efforts that actuaries are making to respond to the challenges.

Grant Writing - Janet Dirige and Dr. John Peterson - University of Guam (ACCG)


The session will review how to research and provide tips on preparing grant applications.


Leadership, Waffles, and Spaghetti - Billy Morehead, Ph.D., CPA, CGFM - Mississippi College (PD)


Have you ever wondered what it really takes to be a leader? We will discuss the challenges of leadership by examining the serious and funny experiences of the speaker over his 30+ year career in government financial management (and academia). We will discuss the joys of the "mountain top" and the challenges of "walking through the valleys." Many of these lessons were learned the hard way...through the school of "hard knocks."


3:00pm - 3:20pm Afternoon Break


3:20pm - 5:00pm Plenary Session


Identity Theft, Restitution and Government Collections - Elizabeth Barrett-Anderson - Attorney General of Guam (AUDG)

[Somnak Ballroom]

This session will Identity Theft, Restitution and Government Collections.

On behalf of the AGA Guam Chapter and the Guam Society of Certified Public Accountants, we thank you for joining us at the 2016 Guam Professional Development Conference.


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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Glenn, D. - Maximizing Your Potential As A Leader
De Leon, M. - An Actuarial Review of Public Pension Challenges
Morehead, B. - Leadership, Waffles, and Spaghetti
Dirige, J. & Peterson, J. - Grant Writing
Barrett-Anderson, E. - White Collar Crime on Guam - Better of Worse?
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