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8:00am - 9:40am Plenary Session


Opening Ceremony


Welcoming Remarks - Honorable Edward J. B. Calvo, Governor of Guam


You are Your Own Destiny - Bill Miller, CGFM, CPA - AGA National President (PD)

[Tasi A, B & C]

How AGA can help you develop your leadership characteristics.


9:40am - 10:10am Morning Break


10:10am - 11:50am Concurrent Sessions


The 2007 Mortgage Crisis on Today's Mortgage Loan ShopperGerry Cruz - Community First Federal Credit Union (SKA)

[Tasi A]

Shopping for a new house? Listen to how the 2007 Mortgage Crisis resulted in changes to certain laws and regulations, as well as modifications to loan practices and requirements and how they affect you.


GASB Update - Lealan Miller, CPA - Eide Bailly (ACCG)

[Tasi B & C]

The Government Accounting Standards Board (GASB) recently issued GASB 65 to 71. Learn about the changes to the treatment of certain government accounting transactions, the implementation dates of these pronouncements, and what other projects GASB is working on.


Updates, Tips, and Techniques on the Certified Government Financial Manager (CGFM) Exams - Jojo Guevara, CGFM, Yuka Hechanova, CIA, CGFM, CPA, CGAP, Cora Montellano, CGFM, & Artemio "Ricky" Hernandez, CGFM (PD)

[Tan Rita and Tun Tomas]

For those who are interested in obtaining the CGFM designation, this is the course for your. Guam Chapter CGFMs will share with you what updates were recently done to the CGFM exams and the tips and techniques on becoming a CGFM.


11:50am - 1:20pm Luncheon and Plenary Session Sponsored by Bank of Guam

[Tasi A, B & C]

Miller, B. - You are Your Own Desinty
Cruz, G. - The 2007 Mortgage Crisis on Today's Mor
Miller, L. - GASB Update
CGFM Group Presentation

AGA Guam Chapter Awards Ceremony


Prof. John M. Phillips Excellence in Government Accountability Award


AGA Organization, Initiatives, Programs and Activities - Bill Miller, CGFM, CPA - AGA National President (SKA)


1:20pm - 3:00pm Concurrent Sessions


Government Accounting - Doreen Crisostomo, Ph.D., CGFM - University of Guam (ACCG)

[Tan Rita and Tun Tomas]

Profit motives and objectives differ for private and public sectors and so does the accounting. Explore public sector accounting dynamics of state and local accounting, non-profit accounting, accounting for grant monies, and federal accounting.


COSO and Internal Controls - Implementation of the New COSO Framework - Lealan Miller, CPA - Eide Bailly (ACC)

[Tasi B & C]

COSO has issued the 2013 Internal Control-Integrated Framework (Framework). The Framework published in 1992 is recognized as the leading guidance for designing, implementing and conducting internal control and assessing its effectiveness. The 2013 Framework is expected to help organizations design and implement internal control in light of many changes in business and operating environments since the issuance of the original Framework, broaden the application of internal control in addressing operations and reporting objectives, and clarify the requirements for determining what constitutes effective internal control.


Higher Education in the Cloud - Billy Morehead, Ph.D., CPA, CGFM - Mississippi College (PD)

[Tasi A]

There is a constant debate on whether traditional classroom/instructor-led discussion is better compared to an on-line class or a hybrid of some sorts. Business schools have adopted competency models to address the growing need for on-line education. 


In 2011, the Association of Government Accountants formed a Higher Education Government Accounting Curriculum Task Force. Billy will discuss the study made by the task force and go through the current and future standards of on-line learning.


3:00pm - 3:20pm Afternoon Break


3:20pm - 5:00pm Plenary Session


Finding Your Target for a Successful Retirement - David John - ASC Trust Corporation (PD)

[Tasi A, B & C]

Retirement account statements do little to explain if you are on track to reach a successful retirement. Learn about how to determine an annual personalized retirement income and how to stay on track. If you are not meeting targets, discover options to help you get back on track.


The AGA Guam Chapter in conjunction with the 2014 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 2014 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 2014 GPDC. All rights are reserved. The authorized use of materials on this webpage is limited personal reference by authorized users of the 2014 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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Miller, B. - AGA Organization, Initiatives, Progra
Crisostomo, D. - Government Accounting
Miller, L. - COSO and Internal Controls - Implemen
Morehead, W. - Higher Education in the Cloud
John, D. - Finding Your Target for a Successful Re
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