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8:00am - 9:40am Plenary Sessions


The Power of Planning - Jessica Castro - First Command Financial Services (PD)

[Tasi A, B & C]

"If you fail to plan, you plan to fail" is a cliche we hear every time a project goes wrong or deadlines are not met. Financial Advisory Jessica Castro will outline just how important planning is and the tremendous impact it could have on us personnel and professionally.


9:40am - 10:10am Morning Break


10:10am - 11:50am Concurrent Sessions


EthicsBilly Morehead, Ph.D., CPA, CGFM - Mississippi College (BETH)

[Tasi B & C]

More than ever, with the thirst for constant information, engaging in key business/personal decisions and the social media being part of our daily lives; Ethics play a pertinent role in keeping order in society and the family. Billy will discuss the current framework on Ethics - the golden rule, professional organization's code of ethics and some ethics test by current thinkers and movers.


Supercircular Briefing - Zeny Asuncion-Nace - University of Guam (ACCG)

[Tan Rita and Tun Tomas]

The U.S. Office of Management and Budget (OMB) is consolidating eight of its existing circulars into one document. This document is commonly referred to as the Super Circular. The Super Circular was published in the Federal Register on December 26, 2013, and is set to take effect later in 2014. Attend this course and equip yourself with the new requirements, what the cirular replaces, and reason for consolidation.


How to Write Visually - Bill Miller, CGFM, CPA - AGA National President (COM)

[Tan Rita and Tun Tomas]

Using visual writing for audit reports can capture readers' attention and enhance the effectiveness of reports. Learn specific techniques for using descriptive language, clearer charts and graphs, and incorporating images. These techniques include the capacbility to read any audit report for content in two minutes or less.


11:50Am - 1:20pm Luncheon and Plenary Session Sponsored by Deloitte & Touche

[Tasi A, B & C]


Castro, J. - The Power of Planning
Morehead, W. - Ethics
Miller, W. - How to Write Visually
Asuncion-Nace, Z. - Supercircular Briefing

AGA Guam Chapter Awards Ceremony


Chapter Service Award


Chapter Education Award


Emerging Leader Award


Community Service Award


The Current State of the Government of Guam Retirement Fund - Gerry Cruz - Community First Federal Credit Union (SKA)

With over 18,000 members of the Defined Benefit and Defined Contribution Retirement System, Gerry Cruz, Board of Trustee and Private Sector Representative, will provide an update on the current state of the Government of Guam Retirement Fund.


1:20pm - 3:00pm Concurrent Sessions


Supercircular and the Effects on Grant Management and Single Audits - Lealan Miller, CPA - Eide Bailly (AUDG)

[Tasi A]

As part of an effort to reform and strengthen Federal grant making, the Office of Management and Budget (OMB) published new guidance for the Federal award programs. The new policy, the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, more commonly known as the "Super Circular," combines eight Federal regulations (including the A-110, A-122, and A-133) into one comprehensive guidance. Join in on the discussion of the new Super Circular including:


OMB goals for creating the Super Circular;

The structure and principles of the Super Circular; and

Important differences between the Super Circular and the superseded circulars.


What You Need to Know on Your Social Security - Marie Salas - Social Security Administration (SKA)

[Tasi A]

Where can I apply for social security?

Do you bide your time until age 70 or retire early at 62?

You're ready to start collecting benefits based on your record, but your spouse is not ready to retire. What do you do?

You're divorced, are you entitled to your spouse's benefits?

Should you work while collecting social security? If so, what will be the penalties?


Attend this session and be equipped with the valuable knowledge on how to prepare and what you're entitled to get from Social Security.


IFRS and State/Local Government - Billy Morehead, Ph.D., CPA, CGFM - Mississippi College (ACCG)

[Tan Rita and Tun Tomas]

With most of the capital markets in Europe and Asia adopting and currently using IFRS as their financial reporting standards; there is a big push for a total converge of both U.S. GAAP and IFRS standards - for one global accounting framework.


Billy will discuss the history of the IFRS, its rpesent status and the future of a unified accounting framework.


3:00pm - 3:20pm Afternoon Break


3:20pm - 5:00pm Concurrent Sessions


GASB 67 and 68 - Accounting and Auditing Implementation Issues - Lealan Miller, CPA - Eide Bailly (ACCG)

[Tasi A]

The Governmental Accounting Standards Board (GASB) has published the Implementation Guide for new GASB standards regarding financial reporting for state and local government pension plans. This course will help you and your agency prepare GASB's new standards regarding financial reporting for state and local government pension plans.


Leadership by Grace (Life Lessons Learned over 30 Years in Various Leadership Roles) - Billy Morehead, Ph.D., CPA, CGFM - Mississippi College (PD)

[Tan Rita and Tun Tomas]

In this session, Billy will take the participants on a journey re-envisioning the leadership model in which every staff, supervisor and/or senior management should use as a framework in their day to day tasks. 


Focus will be made on the three rules to live by: (a) To Think Big, (b) Act Courageously and (c) Make a Difference.


Real-world organizational challenges will be discussed through such candidness that is distinctively Billy.


Things Managers Do That Make You Shake Your Head - Bill Miller, CGFM, CPA - AGA National President (BMO)

[Tasi B & C]

Learn management's responsibliities and what school of thought will cause you trouble. Learn what happens "somewhere between Stu and Pid." There are also pointers when management becomes "disconnected" and remedies to bridge this gap.



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, L. - Supercircular and the Effects on Gran
Cruz, G. - The Current State of the Government of
Morehead, W. - IFRS and State/Local Government
Salas, M. - What You Need to Know on Your Social S
Miller, W. - Things Managers Do That Make You Shak
Miller, L. - GASB 67 and 68 - Accounting and Audit
Morehead, W. - Leadership by Grace
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