2018 NASACT Annual Conference

Home , Beth Wood, Brandon Woolf, David Damschen, Montana State Treasurer, Pola Buckley, Richard Eckstrom

PROGRAM

NASACT 2018 ANNUAL CONFERENCE August 11-15 | Salt Lake City, Utah TABLE OF CONTENTS CONTINUING PROFESSIONAL EDUCATION

President's Message 1 Learning Objectives: At the conclusion of this conference, participants will be able to: Acknowledgments 3 • Recount changes to the roles and responsibilities of state auditors, state Association Leaders 5 comptrollers and state treasurers as these roles have evolved during the past year. Conference App 7 • Identify and discuss new standards and rules from the government standards General Info 9 setting bodies and regulatory agencies. Networking & Special Activities 11 • Apply practical information learned through case studies from peer offices and organizations. Daily Schedule 14 • Discuss state government financial management as it relates to the broader, Guest Activities 29 national fiscal outlook.

Corporate Associates Directory 30 Level of Knowledge: Overview. Hotel Map/Information 32 Education or Experience Prerequisite: No prerequisites required.

Advance Preparation: No advance preparation required.

CPE: 15 credits have been recommended for the conference.

Delivery Method: Group-Live. All sessions include Q&A opportunities.

Attendance Requirements: In order to obtain CPE credit for this event, participants must submit attendance verification codes provided during each session.

The National Association of State Auditors, Comptrollers and Treasurers is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: https://www.nasbaregistry.org/. PRESIDENT’S MESSAGE

Dear NASACT Members, Corporate Affiliates and Guests,

It is my honor to be hosting the 103rd NASACT Annual Conference. On behalf of the NASACT Training and Professional Development Committee and our Utah hosts, State Auditor John Dougall, Division of Finance Director John Reidhead, and State Treasurer David Damschen, it is my pleasure to welcome you to Salt Lake City.

The NASACT Annual Conference brings together state auditors, ROGER NORMAN comptrollers and treasurers from around the nation for in-depth education President of NASACT on government financial management issues. I am glad that you have made Legislative Auditor of Arkansas participating a priority and that you are here. This year we have some exciting general sessions. We will kick off the conference with a message from legendary football coach and ESPN analyst Lou Holtz. Medici Ventures President and Overstock.com Board Director Jonathan Johnson will discuss the hot topic of blockchain and how it is being used in the real world. New York Times bestselling author Lindsey Pollack will discuss our complex and multigenerational workforces and all the challenges (and opportunities) they present. We will hear from the National Governors Association’s executive director, Scott Pattison, on a range of issues that governors currently face. Breakthrough performance will be the focus of a session from Kristen Cox, executive director of the Utah Governor’s Office of Management and Budget. And lastly, Clark Partridge, state comptroller of Arizona and president-elect of NASACT, will lead the popular Emerging Issues Roundtable on the last morning of the conference. In addition to these keynote sessions, there are 26 concurrent sessions covering many different topics.

The Grand America is a beautiful hotel, and we have several excellent networking activities planned here, as well as an excursion to the Utah Natural History Museum on Monday. On Tuesday evening, several deserving members will be honored with awards, and the 2018 Class of the NASACT Hall of Fame will be announced.

I hope you find the conference to be stimulating and that you depart with new friends, new information and a renewed enthusiasm for serving the citizens of your states.

1 2 ACKNOWLEDGMENTS

PLATINUM CORPORATE ASSOCIATES SILVER CORPORATE ASSOCIATES (cont.) NASACT wishes Accenture RSM to acknowledge CGI SAP Concur the supporters Deloitte Socrata of the 2018 NASACT Annual Oracle The College Board Conference. Wells Fargo GOLD CORPORATE ASSOCIATES Thank you for Workday ACL your support! Workiva EY Infor BRONZE CORPORATE ASSOCIATES KPMG LLP American Express SILVER CORPORATE ASSOCIATES BenefitScape Bronner Bank of America Merrill Lynch CherryRoad Technologies BerryDunn Mastercard CliftonLarsonAllen Metaformers Eide Bailley LLP MKinsight First Data Plante Moran ISG Public Sector S&P Global Ratings Kamakura Corporation Tyler Technologies OpenGov Willis Towers Watson

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4 ASSOCIATION LEADERS

2017-18 EXECUTIVE COMMITTEE

AUDITOR TREASURER REPRESENTATIVES REPRESENTATIVES Beth Wood Manju Ganeriwala State Auditor, North Carolina State Treasurer, Virginia PRESIDENT FIRST VICE PRESIDENT SECOND VICE Roger Norman D. Clark Partridge PRESIDENT Daryl G. Purpera Mike Frerichs Legislative Auditor State Comptroller Beth Pearce Legislative Auditor, Louisiana State Treasurer, Illinois Arkansas Arizona State Treasurer Suzanne Bump Steve McCoy Vermont Auditor of the Commonwealth, State Treasurer, Georgia Massachusetts

COMPTROLLER REPRESENTATIVES Cynthia I. Cloud State Auditor, Wyoming Alan Skelton State Accounting Officer, Georgia Steve Barnett TREASURER SECRETARY IMMEDIATE State Auditor, South Dakota Elaine M. Howle Richard Eckstrom PAST PRESIDENT State Auditor Comptroller General David H. Lillard, Jr. California South Carolina State Treasurer Tennessee HOST STATE PRINCIPALS

John Dougall John Reidhead David Damschen State Auditor Director State Treasurer Utah Division of Finance Utah Utah

TRAINING & PROFESSIONAL DEVELOPMENT COMMITTEE

Roger Norman (AR-A), Chair Clark Partridge (AZ-C), Vice-Chair Steve Barnett (SD-C) Sharon Elston (AL-A) Leanne McLaughlin (NC-A) Earle Powell (SC-A) Gerry Boaz (TN-A) Mike Frerichs (IL-T) Ron Knecht (NV-C) John C. Reidhead (UT-C) Pola Buckley (ME-A) Manju Ganeriwala (VA-T) James MacDonald (MA-T) Randy Roberts (AZ-A) Cynthia I. Cloud (WY-C) John Geragosian (CT-A) Kent McLamb (NC-A) Kirt Slaugh (UT-T) David Damschen (UT-T) Laura Glenn (GA-T) Rebecca Otto (MN-A) David A. Von Moll (VA-C) John Dougall (UT-A) Ian Green (OR-A) Jennifer Pacheco (NC-C) Brandon Woolf (ID-C) Richard Eckstrom (SC-C) Anna Maria Kiehl (PA-C) Beth Pearce (VT-T)

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6 CONFERENCE APP

HANDOUTS Session handouts will not be provided at the conference. Presentations will be available via NASACT's conference app both during and after the conference (except in instances where the speaker does not provide the presentation to us in advance).

If you do not wish to use the app on a mobile device, there is also a website version that can be accessed via a computer browser at https://event.crowdcompass.com/nasact2018.

CONFERENCE APP The NASACT Annual Conference app will place networking tools, schedules and session materials in the palm of your hand. Everything you find in the program brochure you can find on the app – and more.

How to Download Prior to the conference, you should have received an email invitation containing download links and login information. However, if you did not receive the email, below are the links and instructions. If you want to access the app on multiple devices, you must go through this process for each one.

1. Enter website address or scan this QR code:

On iPhone, iPad or Android, download & open the NASACT app in the Apple Store or Google Play Store or go to: https://crowd.cc/s/1Ui1C.

On PC or Blackberry, go to https://event.crowdcompass.com/nasact2018.

2. Download the event, if prompted.

3. Click Log In This step is not necessary to see basic information in the app, but it IS necessary if you want to have access to all features in the app (such as networking with other attendees, asking questions during sessions, etc.).

4. Enter your First Name and Last Name

5. Enter Confirmation Code A 4-digit code will be emailed to you. You may use this code to set the app up on any device. The code will expire in 24 hours.

6. Continue to set up your profile as prompted.

WIFI FOLLOW NASACT AND THIS CONFERENCE To access wifi in the meeting space, use the following credentials: @nasact www.nasact.org Network name: NASACT #NASACT2018 Password: NASACT2018 https://www.linkedin.com/company/nasact

Facebook “f” Logo CMYK / .eps Facebook “f” Logo CMYK / .eps

https://tinyurl.com/nasact-fb

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PUB NOTE: Please use center marks to align page. Resize Job #: R_119M_ERP00015_MdrnERPCld_CLD_7.5x10 PRODUCTION NOTES RELEASED Ref #: M_315M_ERP00188_MdrnERPCld_CLD_8x10.5 READER LASER% Headline: Modern ERP Cloud 7/06 Live: 7.5” x 10” Trim: 8.5” x 11” 01 2018 Bleed: N/A 7.5” x 10” Please examine these publication materials carefully. Fonts: Univers LT Std. 75 Black, 65 Bold, 55 Roman, 45 Light, Any questions regarding the materials, please 67 Bold Condensed, 57 Condensed contact Darci Terlizzi (650) 506-9775 GENERAL INFO

ATTIRE CPE CODES & EVALUATIONS 5K Fun Run/Walk: Athletic apparel NASACT is accredited as a provider of continuing professional education by the National Association of State Guest Program: Casual (comfortable shoes recommended) Boards of Accountancy. Conference Sessions: Business casual CPE codes will be provided at the conclusion of each Sunday Night Event: Busines casual technical session. The code will be required to request CPE credit for the session. Monday Night Event: Business casual Watch for an email at the end of the conference which will Tuesday State Night Dinner: Cocktail or business include links to the CPE request form and the evaluation.

AUDIO / VISUAL LOST AND FOUND Audio visual at the conference is sponsored by: If you’ve lost it, perhaps we’ve found it! Stop by the BenefitScape, Mastercard & MKinsight registration desk to turn in or claim lost items.

CELL PHONE POLICY PHOTO DISCLOSURE Please be considerate of our speakers and other attendees. NASACT takes photos during this conference. By When you are in conference sessions, please turn off your participating, you are granting NASACT permission to use phone or set it to silent and leave the room if you need to your photo and name in association publications. answer a phone call.

Success Kit for Government Auditors There’s lots of learning to be done at the NASACT conference, but it doesn’t have to stop there. Whether you’re wanting to get out of spreadsheets, cracking down on government fraud, waste and abuse, or looking to learn how other government audit teams are successful, this kit of essential resources will help you along the way.

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8 9 GENERAL INFO

PRESENTATIONS & BIOS WIFI Presentations and speaker bios can be found on the Complimentary wifi is available in the hotel sleeping rooms conference app. Speakers don't always make their and the meeting space. presentations available in advance. Use the following info to access wifi in the meeting space:

REGISTRATION DESK SCHEDULE Network name: NASACT Sat 2:00 p.m. - 5:00 p.m. (Grand Ballroom Foyer) Password: NASACT2018 Sun 10:00 a.m. - 5:00 p.m. (Grand Ballroom Foyer) Mon 7:00 a.m. - 5:00 p.m. (Imperial Ballroom Reception) Tue 7:00 a.m. - 5:00 p.m. (Imperial Ballroom Reception) QUESTIONS OR COMMENTS TRAVEL ASSISTANCE Questions or comments may be directed to NASACT staff onsite at the registration desk. NASACT members in good standing (or their designees) Written comments may also be sent to NASACT, 449 Lewis are eligible to receive up to $1,500 in travel assistance to Hargett Circle, Suite 290, Lexington, KY 40503. attend the 2018 NASACT Annual Conference. All assistance will be provided in the form of a reimbursement after the conference. The travel reimbursement form is available at http://www.nasact. org/2018_nasact_annual.

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10 NETWORKING & SPECIAL ACTIVITIES

SATURDAY, AUGUST 11 SUNDAY, AUGUST 12 OPEN HOUSE HOSPITALITY SUITE 5K FUN RUN/WALK All attendees and registered guests may participate. Must be pre-registered to participate. Medals will be 4:00 p.m. – 10:00 p.m. presented to winners at the finish line. Location: Suite 2381 Attire: Athletic Apparel Attire: Casual 6:40 a.m. Meet in the Grand Ballroom Foyer Welcome to beautiful Salt Lake City! Stop in at our (refreshments will be available) opening hospitality suite for refreshments after a day of 7:00 a.m. Race begins – finish line is within walking travel. Meet new friends and old, make dinner plans, and distance of the hotel get ready for a great week of networking! SUNDAY, AUGUST 12 BRUNCH AT THE GRAND AMERICA All attendees and registered guests may participate. 9:00 a.m. – 11:00 a.m. | Sponsored by CliftonLarsonAllen & Wells Fargo Location: Grand Salon Attire: Casual

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10 11 NETWORKING & SPECIAL ACTIVITIES

SUNDAY, AUGUST 12 MONDAY, AUGUST 13 PRESIDENT’S NIGHT IN THE GARDEN COURTYARD NATURAL HISTORY MUSEUM OF UTAH All attendees and registered guests may participate. All attendees and registered guests may participate. 6:00 p.m. – 8:00 p.m. | Sponsored by Deloitte 6:30 p.m. – 8:30 p.m. | Sponsored by CGI Location: Garden Courtyard Transportation: Meet in the Grand Ballroom Foyer at 6:00 Attire: Business Casual p.m. for a 6:15 departure to the museum. Buses will return to the hotel at 8:30 p.m. Join NASACT President Roger Norman for a Picnic in the Canyon in the Grand America's Garden Courtyard. Enjoy a Attire: Business Casual buffet-style dinner of wood-fired chicken, burgers, ribs The Monday night event will be held at the Natural and all the fixin's! History Museum of Utah, located on the campus of the University of Utah. Enjoy a heavy hors d'oeuvres reception and visit three of the museum's galleries showcasing the history of the intermountain west.

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12 TUESDAY, AUGUST 14 STATE NIGHT DINNER & HALL OF FAME INDUCTION CEREMONY All attendees and registered guests may participate. 6:00 p.m. – 11:00 p.m. | Sponsored by Accenture Location: Imperial A/B Attire: Business/Cocktail Attire

6:00 p.m. Reception 6:45 p.m. Dinner 2019 Host State Drawing 2018 NASACT Awards – President’s, Special Recognition & Distinguished Service Awards Hall of Fame Induction Ceremony 8:30 p.m. Entertainment & Dancing

NASACT HALL OF FAME The NASACT Hall of Fame was created in 2015 to recognize an elite group of individuals who over their professional careers have made major and enduring impacts on state government financial management. Hall of Fame inductees are not selected based upon a single achievement, but rather to recognize careers filled with significant achievements and contributions and to recognize those who have reached the highest levels of performance in the profession. Additionally, recipients embody characteristics including outstanding vision, inspiring leadership, and unwavering commitment to the highest professional and ethical standards and practices.

Past Inductees

2017 Robert H. Attmore 2015 Louis L. Goldstein Harlan E. Boyles Frank L. Greathouse Harvey C. Eckert William R. Snodgrass Relmond P. Van Daniker 2016 W. Daniel Ebersole Nancy K. Kopp Edward J. Mazur

12 13 DAILY SCHEDULE

SATURDAY, AUGUST 11 12:00 P.M. – 1:00 P.M. 2:00 P.M. – 5:00 P.M. MEETING OF NASACT’S COMMITTEE ON ACCOUNTING, REPORTING & REGISTRATION (Grand Ballroom Foyer) AUDITING (Audubon, 3rd Floor) 4:00 P.M. – 10:00 P.M. 1:30 P.M. – 3:30 P.M. HOSPITALITY OPEN HOUSE (Suite 2381) MEETING OF NASACT’S EXECUTIVE COMMITTEE (Audubon, 3rd Floor)

SUNDAY, AUGUST 12 2:00 P.M. – 5:00 P.M. HOSPITALITY SUITE (Suite 2381) 7:00 A.M. – 9:00 A.M. 5K FUN RUN/WALK 4:00 P.M. – 5:00 P.M. Pre-registration required. NEW MEMBER RECEPTION (Suite 2381) Meet in the Grand Ballroom Foyer at 6:40 a.m. to walk to the starting line. All new members of NASACT and their mentors are invited to come and meet the Executive Committee and staff and learn more about the association. 9:00 A.M. – 11:00 A.M. BRUNCH (Grand Salon) 6:00 P.M. – 8:00 P.M. PRESIDENT’S NIGHT AT THE GARDEN COURTYARD Sponsored by CliftonLarsonAllen & Wells Fargo Sponsored by Deloitte 10:00 A.M. – 5:00 P.M. Join NASACT’s President Roger Norman on Sunday night for a Picnic in the Canyon in REGISTRATION (Grand Ballroom Foyer) the Grand America's Garden Courtyard.

8:00 P.M. – 10:30 P.M. HOSPITALITY SUITE (Suite 2381)

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14 Pledge of Allegiance MONDAY, AUGUST 13 Roger Norman, President of NASACT, Legislative Auditor (AR) 7:00 A.M. – 5:00 P.M. Welcome from Utah Hosts REGISTRATION (Imperial Ballroom Reception) David Damschen, State Treasurer (UT) John Dougall, State Auditor (UT) 7:00 A.M. – 8:10 A.M. BREAKFAST (Imperial B) John Reidhead, Director, Division of Finance (UT) Sponsored by KPMG LLP 8:45 A.M. – 9:35 A.M. GENERAL SESSION (Imperial A) 9:00 A.M. – 2:00 P.M. GUEST PROGRAM (Temple & Historic Tour) Keynote Address Sponsored by Kamakura Corporation Pre-registration required. See page 29 for details. Meet in the Grand Ballroom GS#1. Game Plan for Success Foyer at 8:45 a.m. for 9:00 a.m. departure. Field of study: Personal Development 8:15 A.M. – 8:45 A.M. Lou Holtz's message transcends athletics. It resonates—even to those who aren't OPENING CEREMONIES (Imperial A) sports-minded. The focus is on people and the values that make relationships (and organizations) excel. Once heard, you will have no doubt why Lou Holtz is considered Opening Remarks a legendary team leader and speaker on achievement. Roger Norman, President of NASACT, Legislative Auditor (AR) Lou Holtz, Legendary Football Coach and Analyst, ESPN (2004-2015) Color Guard & Singing of the National Anthem Utah Inter-tribal Veteran’s Association Moderator: Roger Norman, President of NASACT, Legislative Auditor (AR) Justin Lee, Elections Director, Utah Lieutenant Governor's Office

LOU HOLTZ has established himself as one of the most successful college football coaches of all time. He played linebacker at Kent State for two seasons before an injury ended his career. Holtz is the only coach in the history of college football to: 1) Take 6 different teams to a bowl game. 2) Win 5 bowl games with different teams. 3) To have 4 different college teams ranked in the final Top 20 poll. Holtz was selected for the College Football Hall of Fame, class of 2008, which places him in an elite group of just over 800 individuals in the history of In successfully managing risk, football who have earned this distinction. only a powerful and trusted solution will suffice. Until 2014, Holtz was a college football studio analyst on ESPN. He Kamakura’s risk products and services succeed appeared on ESPNews, ESPN College GameDay programs, SportsCenter, daily for governments and corporate firms across and served as an on-site analyst for college football games. the globe. Unparalled research and experience Coach Holtz is currently in his second year with SiriusXM Radio as a Co- make us your most advanced, intelligent risk Host for two sports programs; a golf show broadcast throughout the year solution available—today and tomorrow. entitled, “Holtz In One,” and two weekly college football shows during season. For many years, Lou Holtz has been considered among the greatest speaking legends in America. He speaks on overcoming seemingly impossible challenges by setting your own goals and working to achieve them. He has built a reputation as a motivator, a demanding disciplinarian, and someone who relishes challenges and hard work.

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14 15 DAILY SCHEDULE

9:35 A.M. – 9:55 A.M. CS#2. Customer-First Management (Murano) BREAK (Imperial Ballroom Reception) Field of study: Personnel/HR Sponsored by OpenGov, SAP Concur & Workday In this interactive session, attendees will consider the importance of customer- centric management, particularly for financial administrators in the public sector. 9:55 A.M. – 11:10 A.M. Using tools and techniques that are tested and proven for government, we will CONCURRENT SESSIONS explore the concept of a customer-centric management philosophy that will resonate CS#1. How Digital Technologies are Transforming the Finance with line-level employees, inspire managers and help government organizations Function (Imperial C) achieve their strategic objectives. We will examine the distorted incentives that Field of study: Information Technology financial administrators can create when they manage for the benefit of groups other than their immediate customers and discuss how enhanced attention to our actual Digital technologies (like robotic process automation, artificial intelligence and customers can better serve the public interest. We will discuss how choosing the analytics) hold the promise of freeing up substantial amounts of your staff’s time wrong metrics for the wrong purposes can incentivize negative behavior and actually so they can spend significantly less effort on transaction processing, data gathering work against the public good. Furthermore, we will explore how the effective use and other non-value-add work. Instead, your staff can spend more time on improving of IT systems for measuring and tracking customer service can empower financial support for your partner agencies and citizens. Speakers from Georgia and California executives both to manage their organizations and report their important successes will tell you about their initial efforts in this area and where they plan to go next, to elected officials and the public. along with some introductory comments from Accenture. Cynthia Cloud, State Auditor (WY) Greg Griffin, State Auditor (GA) Erick R. Scheminske, Director, U.S. Commercial & State Government, CGI Mark Howard, Global Administration Segment Lead, Public Service, Accenture Moderator: Stacy Neal, Director of Accounting (MO) Miriam Ingenito, Director, Financial Information System for California (FI$Cal) Moderator: Daryl Purpera, Legislative Auditor (LA)

KNOWLEDGE IS POWER TO CHANGE CLA salutes NASACT for helping state auditors, comptrollers, and treasurers understand and adapt their changing roles and responsibilities in an ever-evolving government financial landscape. We’re proud to be a part of the NASACT Annual Conference. 33-0416 | ©2018 CliftonLarsonAllen LLP 33-0416 | ©2018 CliftonLarsonAllen

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16 CS#3. Technology Modernization in State Financial Management: CS#6. Artificial Intelligence: How Will It Change the Role of the Findings From the Deloitte-NASACT Survey (Imperial D) Auditor? (Imperial D) Field of study: Information Technology Field of study: Auditing (Governmental) The Deloitte-NASACT survey explores how digital transformation is reshaping AI is no longer a plot device in science fiction film. AI is becoming as ubiquitous as financial management in state governments. Discover the strategies that the personal computer and the opportunities of what AI can do for internal audit is government organizations are using to navigate the digital roadmap and the areas almost as endless as the challenges this disruptive technology represents. In this of greatest opportunity in adapting a digital-first strategy. A panel of government session, attendees will learn the different forms of AI, how governments are using AI financial leaders will share their reactions to the survey findings. today, and what challenges and possibilities AI presents to tomorrow’s auditors. The Christina Dorfhuber, Principal, Deloitte Consulting session will conclude with a brief look at the social implications of AI’s adoption and how auditors will play a critical role ensuring AI is being used for good. John O’Leary, Senior Manager, Deloitte Center for Government Insights Rick Gamache, Senior Consultant, BerryDunn Manju Ganeriwala, State Treasurer (VA) Moderator: Suzanne Bump, Auditor of the Commonwealth (MA) Anna Maria Kiehl, State Comptroller/Chief Accounting Officer (PA) CS#7. Transparency Initiatives & Issues: Taking It to the Next Level Raúl Maldonado-Gautier, Secretary, Department of the Treasury (PR) (Murano) Moderator: Doug Cotnoir, State Controller (ME) Field of study: Finance CS#4. Cloud Applications & State Government: The Future Has Many government organizations have deployed public data through transparency Arrived (Envoy) initiatives to improve public confidence, meet compliance requirements, and derive value from open-government apps built from public data. In the beginning days of Field of study: Information Technology online financial transparency, a check register was innovative. Now it’s expected Cloud has been a much talked about subject for several years and all states have and providing information that is meaningful to the public remains an evolving moved some operations to the Cloud. Today the trend is accelerating. States are challenge—one that should be responsive to the shifting dynamics of public policy moving or actively planning on moving entire ERP systems to the Cloud. This session and public interest. will explore that trend as well as the increasing sophistication of new and intelligent Learn what trends continue across the country from federal and state governments ERP applications. to improve and advance transparency initiatives now, as well as what new Daniel Keene, General Manager, Oracle State and Local Government requirements may be coming in the future. You will also hear how South Carolina has approached the transparency challenge by making information available that’s Bob Sabo, ERP/EPM Cloud Strategic Programs Director, Oracle Public Sector in high demand but doesn’t necessarily fit the traditional definition of financial Yvonne Turner, Deputy Director, Office of Planning and Budgeting (GA) transparency. Moderator: Cindy Farrell, Assistant Commissioner, Management & Budget (MN) Sherry Amos, Director, Market Development, Education & Government, Workday Richard Eckstrom, Comptroller General (SC) 11:10 A.M. – 11:20 A.M. ROOM CHANGE Moderator: Jay Cleveland, Chief Operating Officer, State Accounting Enterprise (IA) 11:20 A.M. – 12:10 P.M. CS#8. Fraud Prevention & Detection: From a Management & Audit CONCURRENT SESSIONS Perspective (Envoy) CS#5. Robotic Process Automation: Arizona Unleashes the Bots! Field of study: Auditing (Governmental) (Imperial C) What more could you be doing to protect your organization from the risks around Field of study: Information Technology employee-initiated spend? Employees are spending more money across more Automation technology has begun to influence almost every aspect of daily life. spend categories using more payment methods than ever before. And with more Areas ranging from Amazon Alexa to self-driving cars, unmanned drones, chatbots, channels to pay for goods and services, this leaves organizations vulnerable to and even the accounting profession present opportunities for greater efficiency fraud and compliance risks. During this session the speakers will discuss employee and productivity through automation. In this session, we will discuss Arizona’s initiated spending and the potential for fraud, best practices around compliance assessment of robotic process automation (RPA) opportunities. We will then communications and policies, and anti-fraud safeguards to help detect and lower demonstrate the automations and review the real-world experience and lessons fraud losses. learned from the implementation of RPA in two Arizona state agencies. Matt Gibbons, Senior Director, SAP Concur Nathan Frey, Partner, ISG Public Sector Alan Skelton, State Accounting Officer (GA) Clark Partridge, State Comptroller (AZ) Moderator: John Geragosian, State Auditor (CT) Moderator: Brandon Woolf, State Controller (ID)

16 17 DAILY SCHEDULE

12:10 P.M. – 1:25 P.M. CS#10. Implementing Cloud Financial Systems for a State (Imperial C) LUNCH (Imperial B) Field of study: Finance Sponsored by Oracle Governments are exploring moving many of their critical business systems to the Cloud. This presentation will explore how to go about planning and executing 1:25 P.M. – 2:40 P.M. the transition to the Cloud and provide lessons learned from recent state CONCURRENT SESSIONS implementations. CS#9. The Future is Now: New Generation Digital Technology for 21st Julie Barrientos, Manager, KPMG LLP Century Government (Imperial C) Ray Zaso, Principal, KPMG LLP Field of study: Personnel/HR Moderator: Cynthia Cloud, State Auditor (WY) Artificial intelligence, robotics, data science and other technologies are being developed to dramatically increase the effectiveness of government operations. This CS#11. GASB Update: What Will the Future Hold? (Imperial A) session will draw on historical insights and provide helpful tips and techniques to Field of study: Accounting (Governmental) help your agency or organization draw on these tools to help you build the workforce of the future. SESSION Work continues on two foundational projects that will shape the future of governmental accounting and financial reporting. In addition, a third foundational Kurt A. Steward, Ph.D., Executive Director, Infor project likely will be added to the Board’s agenda later in August. This session Steve Barnett, StateCANCELLED Auditor (SD) will provide insights into development of the Board’s Preliminary Views, Financial Moderator: Ron Knecht, State Controller (NV) Reporting Model Improvements (with a highly-anticipated Alternative Views document scheduled to be released in September); address issues that were identified in the responses to the Invitation to Comment, Revenue and Expense Recognition; and highlight the significant findings from a multi-year research effort associated with notes to financial statements, which is expected to round out the GASB Big Three technical agenda projects.

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18 David Vaudt, Chair, GASB 3:50 P.M. – 4:00 P.M. David Bean, Director of Research and Technical Activities, GASB ROOM CHANGE Kristopher Knight, Deputy Secretary of State (DE) and GASB Board Member 4:00 P.M. – 4:45 P.M. Moderator: Alan Skelton, State Accounting Officer (GA) BUSINESS MEETINGS Open to Members/Member Staff Only - NASC (Imperial C) 2:40 P.M. – 3:00 P.M. - NSAA (Imperial D) BREAK (Imperial Ballroom Reception) - State Treasurers Meeting (Murano) Sponsored by Bank of America Merrill Lynch, BerryDunn & RSM 6:30 P.M. – 8:30 P.M. 3:00 P.M. – 3:50 P.M. NETWORKING EVENT AT THE NATURAL HISTORY MUSEUM OF UTAH GENERAL SESSION Sponsored by CGI GS#2. Blockchain: What Is It & How Is It Actually Being Used? Enjoy heavy hors d'oeuvres and private tours of several galleries in the Natural (Imperial A) History Museum of Utah. Field of study: Information Technology Transportation: Meet in the Grand Ballroom Foyer at 6:00 p.m. for a 6:15 Over the last 18 months there has been a lot of buzz about cryptocurrencies and the departure to the museum. Buses will return to the hotel at 8:30 p.m. underlying blockchain technology. What exactly is blockchain? How much is hype vs. hope? This presentation will explain what blockchain is and how it is actually 8:30 P.M. – 10:30 P.M. being used to solve real world problems. HOSPITALITY SUITE (Suite 2381) Jonathan E. Johnson III, President, Medici Ventures and Director, Overstock.com Moderator: John Dougall, State Auditor (UT)

JONATHAN E. JOHNSON III has served as the chairman of Overstock's board of directors since April 2014, transitioning to the position after five years as the company's president and then the acting CEO. Jonathan joined Overstock in 2002 and has been an integral part of Overstock's meteoric growth from a small start-up to a publicly-traded company with over $1.8 billion in sales and over 1,700 employees. Jonathan is also president of Medici Ventures, Overstock's new subsidiary that oversees a portfolio of blockchain technology and fintech businesses. In this role, Jonathan is responsible for pioneering growth Helping public sector organizations and innovation in applying blockchain to financial markets and beyond. move into the digital age Prior to joining Overstock, Jonathan was with TenFold Corporation in various positions, including CFO and general counsel. Before that, he practiced corporate law in Los Angeles with two international law firms. ISG has worked with 19 statewide ERP He served as a judicial clerk at the Utah Supreme Court. Jonathan projects to improve eﬃciency, manage received a Bachelor's Degree in Japanese from Brigham Young University, change and plan for the future. studied at Osaka University of Foreign Studies in Japan as a Ministry of Education Scholar, and received a juris doctor degree from the J. Reuben Clark Law School at Brigham Young University. He serves on the governing boards of the Salt Lake Chamber of Contact Nathan Frey Commerce, the Utah Technology Council, the Utah Foundation, the 512.970.0745 [email protected] University Hospital Foundation, and the Hale Centre Theatre. In 2016, he www.isg-one.com/industries-landing/ unsuccessfully ran for governor as a Republican. industries-detail/government

19 DAILY SCHEDULE

TUESDAY, AUGUST 14 8:35 A.M. – 9:25 A.M. GENERAL SESSION (Imperial A) 7:00 A.M. – 5:00 P.M. REGISTRATION (Imperial Ballroom Reception) Keynote Address Sponsored by The College Board GS#3. Optimizing Your Multigenerational Workforce 7:00 A.M. – 8:25 A.M. Field of study: Personnel/HR BREAKFAST (Imperial B) For the first time in history, four (and soon to be five) generations are sharing the Sponsored by ACL workplace—the Traditional Traditionalists, Still-Booming Boomers, Xtra-Independent Gen Xers and Tech-or-Die Gen Ys. You’ve probably heard a lot of experts describe 9:00 A.M. – 2:00 P.M. these generational differences. Well, in this dynamic, action-oriented program, GUEST PROGRAM (Olympic Park & Park City) you’ll learn how to actually turn those generational differences into a strategic Pre-registration required. See page 29 for details. Meet in the Grand Ballroom advantage for you and your organization. Foyer at 8:45 a.m. for 9:00 a.m. departure. New York Times bestselling author Lindsey Pollak—often called a translator among generations—will share her expert insights into how organizations across a wide 8:30 A.M. – 8:35 A.M. variety of industries are thriving with a multigenerational workforce. You’ll gain OPENING REMARKS (Imperial A) specific, actionable tactics to manage cross-generational challenges and take Roger Norman, NASACT President and Legislative Auditor (AR) advantage of the opportunities of a multigenerational workforce. Lindsey Pollak, Leading Voice on Multigenerational Workplace and New York Times Bestselling Author Moderator: Pat McCarthy, State Auditor (WA)

9:25 A.M. – 9:35 A.M. ROOM CHANGE

LINDSEY POLLAK is one of the country’s leading experts on the millennial generation and the multigenerational workplace. She is the New York Times bestselling author of two career advice books—Becoming the Boss: New Rules for the Next Generation of Leaders and Getting from College to Career. Forbes has named her blog one of the 100 Best Websites for Your Career. Lindsey’s speaking audiences and consulting clients have included over 200 top corporations, law firms, universities and business schools—including Citigroup, Dell, Estée Lauder, JP Morgan, Ralph Lauren, Yale, Harvard, Wharton and MIT. She also served for six years as an official ambassador for LinkedIn, where she trained over 100,000 students and professionals in how to use the network. Her advice and opinions have appeared in such media outlets as The TODAY Show, The New York Times, The Wall Street Journal, CNN and NPR. Lindsey is a graduate of Yale University and is based in New York City.

20 9:35 A.M. – 10:25 A.M. In this session, attendees will learn how data analytics and automation technologies CONCURRENT SESSIONS can be applied across all phases of the audit process to increase audit responsiveness, CS#12. Predictive Markers of Financial Failure: Integrating Bond coverage, consistency and effectiveness. Technology alone is not enough, however. Audit departments must also progress through a maturation of their people, process, Prices Into Credit Analytics (Envoy) data and governance to ensure their technology-enabled auditing efforts are Field of study: Finance sustainable for the long run. This session will provide a hands-on guide to examine credit formulas that don’t This session will highlight key practices used by leading organizations to work through work, best practice modeling strategy, and how credit professionals can use these their implementation challenges to make data analytics and automation stick. Case examples to monitor their own risk. These tools are effective in the management studies and examples will address common risks around improper payments and data of fixed income investment portfolios, equity portfolios and managing unsecured quality with special attention to leveraging technologies you may already have in your deposit balances and counterparty exposure. organization. Martin M. Zorn, President and Chief Operating Officer, Kamakura Corporation Ernie Almonte, Partner, RSM Scott Austensen, Deputy Treasurer (GA) Jim Tarantino, Manager, National Data Analytics Champion, RSM US LLP Moderator: Steve McCoy, State Treasurer (GA) Moderator: Beth Wood, State Auditor (NC)

CS#13. Increasing Audit Agility with Data Analytics & Automation CS#14. Automating Fiscal Oversight: De-Risking Your Data (Imperial C) (Imperial D) Field of study: Information Technology Field of study: Auditing (Governmental) While financial officers have always been tasked with establishing and enforcing It’s no surprise that audit departments today are under continuous pressure to enhance internal controls, new digital technologies unlock transformative opportunities the pace and effectiveness with which they must respond to an expanding and evolving to improve oversight and management. Through trial and error, many finance risk landscape. As organizational processes become increasingly digital, auditors can departments have agreed that creating a digital infrastructure to reduce human also tap into the digital trend and utilize data and technology to make their own audit error and mitigate risk is a strategic initiative with long lasting impact. This panel activities more agile. will cover two states’ journeys to remove archaic reporting systems, implement

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20 21 DAILY SCHEDULE

tools for operational insight and financial oversight, and create internal teams that 10:25 A.M. – 10:45 A.M. rely on, and effectively use, accurate and up-to-date data. BREAK (Imperial Ballroom Reception) Kyle Hall, Product Manager, Socrata Sponsored by First Data, Socrata & Workiva Jeffery Shapiro, First Deputy Comptroller (MA) 10:45 A.M. – 12:00 P.M. Anna Maria Kiehl, State Comptroller/Chief Accounting Officer (PA) CONCURRENT SESSIONS Moderator: Mike Fitzgerald, State Treasurer (IA) CS#16. Economic Report for the States (Imperial C) CS#15. Data Classification (Murano) Field of study: Economics Field of study: Finance This session will address a variety of economic trends and emerging issues impacting the states. First, hear an overview of the current fiscal situation in the What types of data need to be protected? What levels of protection are required? states and the serious financial management problems state government leaders What techniques should be used to secure and protect data within your must face in the coming years. Next, S&P Global Ratings will provide an overview organization? These are all critical questions that governments are facing today. of current credit conditions across the U.S., its outlook for fiscal 2019 and beyond, We will discuss and review these topics, as well as how formal data classification and challenges and opportunities for state credit quality. S&P’s economic outlook policies and governance can provide guidance and structure to the organization to and how it factors into its view of state fiscal conditions will also be covered. handle these issues. We will also consider the various standards and requirements Lastly, learn about financial management best practices and how they can relate that exist regarding certain types of data and review examples of how to secure data to changing economic times. Specifically, how can states prepare during good in order to conform with certain standards and criteria. economic times to help them survive when the economy turns? James P. Kreiser, IT Principal, CliftonLarsonAllen LLP John T. Hicks, Executive Director, National Association of State Budget Officers Moderator: David Von Moll, State Comptroller (VA) Carol H. Spain, Director, U.S. Public Finance, S&P Global Ratings John Nixon, Chief Business Officer, University of Utah, Volcker Alliance Moderator: Manju Ganeriwala, State Treasurer (VA)

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CS#17. Audit Standards Update: What Changes Lie Ahead? (Imperial D) 12:00 P.M. – 1:05 P.M. Field of study: Auditing (Governmental) LUNCH (Imperial B) GAO recently released the 2018 version of Government Auditing Standards in July. Sponsored by EY & Infor This is the first major change of these standards since 2011. Attend this session to learn about the major changes contained in the new Yellow Book. Next, a former 1:05 P.M. – 1:55 P.M. member of the AICPA’s Audit Standards Board will provide an update of activities CONCURRENT SESSIONS occurring at the ASB and what changes lie ahead in audit standards, attestation CS#19. People Matter: Recruit, Retain & Motivate (Imperial C) standards, and standards for accounting and review services. Field of study: Personnel/HR Kristen Kociolek, Assistant Director, Financial Management & Assurance Team, U.S. Government Accountability Office High-quality staff are the life-blood of every organization. Recruiting, hiring and retaining these employees is vital to organizational success and continuity. Gerry Boaz, Technical Manager, Division of Audit, Office of the Comptroller of Cumulative research demonstrates that the average cost of turnover for an $8.00 the Treasury (TN) per hour employee is over $9,000. In addition to the bottom line cost, the cost to Moderator: April Renfro, Division Manager, Audits Division, Legislative Services morale and business progress is directly impacted. During this highly interactive Office (ID) session, participants will examine best practices in recruiting and retention of those key employees. The session will examine trends in the human resources area with CS#18. Cybersecurity (Murano) a focus on gaining real world insights that can be implemented to enhance current Field of study: Information Technology processes. Participants will walk away with new ideas and tools to drive results in their organizations. Given the recent issues at the city of Atlanta and elsewhere, the question isn’t if it will happen, but when. Agencies need to be prepared operationally for the next Lisa Fitzgerald, Director of Human Resources, Eide Bailly LLP breach. This session will help you think differently about cyber issues and outline Jason McKeever, Director of Training and Development, Eide Bailly, LLP various steps states should be taking now to increase cyber readiness. Kathy Sheppard, Deputy Comptroller (MA) Jenny Hedderman, Deputy Comptroller and General Counsel (MA) Moderator: Lynne Bajema, State Comptroller (OK) Brett D. Rogers, Manager, Cybersecurity, EY Rakesh Thakur, Senior Manager, Advisory Services-Cybersecurity, EY Moderator: Greg Griffin, State Auditor (GA) Wells Fargo is proud to support the 2018 BenefitScape® NASACT Annual THE LEADING ACA COMPLIANCE SPECIALIST Conference

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22 23 DAILY SCHEDULE

CS#20. Blockchain: Initiatives in Fintech & Delaware’s Pilot (Murano) Holger Ebert, Senior Vice President/Division Manager, Treasury Management, Wells Fargo Field of study: Information Technology Beth Probst, Global Product Manager, Treasury Management Wells Fargo This presentation will review the current state of Fintech software and technology firms including traditional Fintech companies and banks, as well as startups who Anna Maria Kiehl, State Comptroller/Chief Accounting Officer (PA) want to disrupt the industry. Security, scalability vs. performance, and the potential Moderator: Kirt Slaugh, Deputy State Treasurer (UT) impact on transaction costs will be explored. While adoption on a massive scale has not happened, the presentation will look at what the future could hold. Delaware CS#22. Combatting Improper Payments with Data Automation will also describe a blockchain pilot project currently ongoing in the state. (Imperial D) David Natelson, Vice-President, Government Solutions, First Data Field of study: Auditing (Governmental) Kristopher Knight, Deputy Secretary of State (DE) Within more and more budget-constrained programs, there is a heightened focus Moderator: Richard Eckstrom, Comptroller General (SC) on reducing improper payments and reducing fraud risk to ensure that programs can achieve their mission. Waiting for an audit to identify improper payments CS#21. Battle Armor to Combat Fraud (Envoy) isn’t enough to effectively stay on top of improper payments, uncover root causes, monitor rates and meet federal expectations. In recent audits, Oregon's Audit Field of study: Information Technology Division identified key data analytics that can be used not only as a detective tool, Electronic fraud has exploded and terms like imposter fraud, ransomware, account but also to proactively reduce improper payments and fraud through automation. In take over fraud, cyber fraud, data breaches and social engineering proliferate our this session we’ll discuss opportunities for agencies to combat improper payments, vocabulary. But battle armor is evolving and the pace of new tools being available data analytics for Medicaid and SNAP, and evolving your analytics program from to fight fraud is increasing. This session will focus on practical applications of tried ad-hoc to automated. and true methods, but will also consider how new tools, like account validation and Nonie Dalton, Senior Product Manager, ACL artificial intelligence, are enhancing the available battle armor. Kathy Davis, Staff Auditor, Division of Audits (OR) Eli Ritchie, Staff Auditor, Division of Audits (OR) Moderator: Pola Buckley, State Auditor (ME)

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24 1:55 P.M. – 2:05 P.M. CS#24. State Bond Ratings: Changing Criteria & the Impact Ratings ROOM CHANGE Have on Bond Pricing (Envoy) Field of study: Finance 2:05 P.M. – 2:55 P.M. This session will discuss the various types of investors and the impact ratings have CONCURRENT SESSIONS on each type versus their own internal credit analysts. Are investors stopping at the CS#23. Missed Opportunity: Leveraging Transparency to its Full rating (and obviously there are some instances where the answer is yes once you get Potential (Imperial C) to a certain rating level) or do they look at the credit fundamentals? Field of study: Finance John Loffredo, Executive Managing Director, Co-Chief Investment Officer, MacKay Shields Transparency is everywhere. But that doesn't mean it has reached its full potential. To date, the focus has been external. But what about the internal benefits of Sue Perez, Deputy Treasurer (MA) transparency? West Virginia State Auditor JB McCuskey and OpenGov CEO Zac David Andersen, Managing Director and Head of Municipal Underwriting and Bookman will explore how West Virginia—which "has undergone a meteoric rise" Trading, Bank of America Merrill Lynch and recently received top honors in the U.S. PIRG's 2018 report Following the Money— is using transparency to build public trust, and how numerous governments across Moderator: James MacDonald, First Deputy Treasurer, Office of State Treasurer the U.S. are becoming more transparent internally to improve collaboration, make (MA) more informed decisions and drive better outcomes. CS#25. Fiscal Stress Monitoring System & Water Infrastructure Zachary F. Bookman, CEO, OpenGov (Imperial D) John B. McCuskey, State Auditor (WV) Field of study: Auditing (Governmental) Moderator: Cheryl Grey, Administrator, State Financial Services Division (MT) In this session, the Office of the New York State Comptroller will discuss two recent initiatives: Fiscal Monitoring System and water infrastructure research reports. Implemented in 2013, the Fiscal Stress Monitoring System evaluates the financial condition of all local governments and school districts in the state, serving as an early warning system for those with financial issues to avert a fiscal crisis. It was named by Harvard's Kennedy School of Government in 2017 as one of the top 25 innovative programs in the country. This session will highlight how the system works and recent trends.

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25 DAILY SCHEDULE

Over the last several years, the Comptroller's Office has focused audit and research 2:55 P.M. – 3:15 P.M. resources on local water systems and infrastructure. This session will also focus on BREAK (Imperial Ballroom Reception) two recent water infrastructure research reports and highlights from a roll-up report Sponsored by American Express, Bronner, CherryRoad Technologies of nearly 170 local water system audits of over the last five years. & Metaformers Gabriel Deyo, Deputy Comptroller, Division of Local Government and School Accountability, Office of the State Comptroller (NY) 3:15 P.M. – 4:05 P.M. Moderator: Earle Powell, Director, Legislative Audit Council (SC) GENERAL SESSION (Imperial A) GS#4. Volatile Policy, Economics and Politics: The Situation with CS#26. CAFRs, AFRs and Open Data: How Technology Is Improving Governors, States and the Federal Government Data Quality & Usability While Reducing Regulatory Burden (Murano) Field of study: Specialized Knowledge & Applications Field of study: Finance In this session, learn about the current policy climate regarding the federal Driven by both the responsibilities of oversight and the need for efficiency, the government and the states. These issues include how federal legislation and federal government and state legislatures are taking steps towards open data regulations are impacting states. In addition, hear about the political and economic and disclosure modernization. In this presentation, we will discuss how open data climate in the states and get an update on what actions and policies to expect in technology, built on non-proprietary standards, can be used to achieve improved the coming year. With many new governors expected to be elected because of term oversight while reducing regulatory burden. limits, trends to expect in the states after the many elections are completed will Michael Johansen, Senior Product Marketing Manager, Government/Higher also be discussed. Education, Workiva Scott Pattison, Executive Director, National Governors Association Shannon Sohl, Senior Research Associate, Center for Governmental Studies, Moderator: John Reidhead, Director, Division of Finance (UT) Northern Illinois University Cory Weeks, Accounting Operations Manager, Division of Finance (UT) 4:05 P.M. – 4:15 P.M. Moderator: Kathleen Baxter, State Comptroller (AL) ROOM CHANGE

SCOTT PATTISON serves as executive director and CEO of the National Governors Association (NGA), the bipartisan organization of the nation’s governors. Pattison works with governors to identify and prioritize issues facing states, identifies challenges and Wdesk for CAFR solutions to those challenges and oversees the day-to-day operations of the association. and AFR Reporting He brings a wealth of pioneering experience in tackling trade issues; financial and resource planning; and understanding Eliminate manual work. Automate tasks. Simplify the nuanced relationship between state and federal governments, data collection. Streamline annual reports and especially in how budgets can be drivers of success in achieving results. complex documents with Wdesk in a single, He’s frequently interviewed by news organizations, including The New York secure cloud environment. Times, NPR and The Washington Post, about public policy issues. Prior to joining NGA, Pattison served for over 14 years as director of the National Association of State Budget Officers. Wdesk helped us bring our CAFR into one unified Pattison understands the crucial role education plays at all levels of document where everything is linked, which has saved public service. He recently served on the board of Old Dominion University us countless hours and ensures accuracy.” and is an adjunct faculty member at the University of Richmond. He is —Rosiland Brooks-Harris, Deputy Director of Finance, also a fellow with the National Academy of Public Administration, serves City of Rochester on the board of the Center for State and Local Government Excellence and is a former chair of the Association for Budgeting and Financial ee h ek a reae ee Management. r rert re t rka.maat A Phi Beta Kappa graduate of George Washington University, Pattison

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26 27 4:15 P.M. – 5:00 P.M. WEDNESDAY, AUGUST 15 NASACT BUSINESS MEETING (Murano) 7:00 A.M. – 8:25 A.M. Open to Members and Members’ Staff Only BREAKFAST (Imperial B) NASACT members and members’ staff are encouraged to attend the business Sponsored by Eide Bailly LLP & ISG Public Sector meeting. Reports will be given by chairs of NASACT’s committees and the 2018-19 Executive Committee will be elected by the membership. 8:30 A.M. – 8:35 A.M. Presiding: Roger Norman, President of NASACT and Legislative Auditor (AR) OPENING REMARKS (Imperial A) Roger Norman, Legislative Auditor (AR) 6:00 P.M. – 11:00 P.M. 8:35 A.M. – 9:25 A.M. STATE NIGHT DINNER (Imperial A/B) GENERAL SESSION (Imperial A) Sponsored by Accenture GS#5. Leader's Mindset Join us for the State Night Gala! NASACT awards will be presented and the 2018 Field of study: Personnel/HR class of the NASACT Hall of Fame will be announced. Breakthrough results are always possible for any organization, program or person. 6:00 p.m. Reception Kris will share her ideas and philosophy about having the necessary mindset to 6:45 p.m. Dinner achieve significant improvement and how to implement a few key strategies to 2019 Host State Drawing uncover hidden capacity. Attendees will also learn what not to focus on and how 2018 NASACT Awards to find the real limitations that keep individuals and organizations from reaching Hall of Fame Induction Ceremony breakthrough performance. 8:30 p.m. Entertainment & Dancing Kristen Cox, Executive Director, Office of Management and Budget (UT) Moderator: David Damschen, State Treasurer (UT)

KRISTEN COX is the executive director of the Utah Governor’s Office of Management and Budget (GOMB). Appointed to the position by Gov. Herbert in 2012, she has worked diligently to integrate operational excellence with the state’s management and budgeting practices. Under Kris’ leadership, Utah improved government performance by more than 27 percent by January 2017, exceeding the 25 percent goal set by the governor. The work to improve government is never over, and the focus has now shifted to targeted improvements at specific state agencies. Prior to her time at GOMB, Kris served as the executive director of the Department of Workforce Services (DWS). Kris led the DWS effort to save taxpayers nearly $30 million dollars while simultaneously improving quality for customers. This occurred during a time of significant caseload growth due to the 2008 economic recession. Kris has also worked as the secretary of the Maryland Department of Disabilities, was appointed to a position with the Department of Education by President George W. Bush, and held numerous positions with the National Federation of the Blind. She ran as the Republican candidate for lieutenant governor of Maryland during the 2006 general election. In December 2016, Kris was selected as one of Governing Magazine’s public officials of the year. She has also been honored by the Utah Community Foundation as an Enlightened 50 (2016), Utah Business Magazine as one of the 30 Women to Watch (2012) and by Days of 47 with the Pioneers of Progress Award for Business and Enterprise (2012).

27 DAILY SCHEDULE

9:25 A.M. – 9:45 A.M. BREAK (Imperial Reception) D. CLARK PARTRIDGE has served as the state comptroller for the state of Arizona since 2002 and has 29 Sponsored by Plante Moran, S&P Global Ratings, years of state service. His previous state positions include Tyler Technologies & Willis Towers Watson deputy state comptroller, assistant state accounting administrator, and CFO for the Department of Commerce. 9:45 A.M. – 11:00 A.M. Prior to joining the state, he worked in public accounting GENERAL SESSION (Imperial A) for Arthur Andersen & Co. and as a dairy farmer in Utah. GS#6. Emerging Issues Roundtable Clark will become president of NASACT at the 2018 conference. He is a past-president of NASC, and has served on a variety of Field of study: Finance NASACT and NASC committees. He also serves as a co-chair of the Association of Always one of the most popular sessions of the conference, the emerging Governmental Accountants’ Partnership for Intergovernmental Management and issues roundtable provides NASACT members the opportunity to discuss Accountability. He is a member of the Government Finance Officers Association and the most pressing, cross-cutting issues of the day. the Arizona State Retirement System Board of Trustees. Moderator: D. Clark Partridge, State Comptroller (AZ) Recognition of Clark’s service includes the NASACT and NASC President’s Awards, the NASACT Special Recognition Award, the NASC Distinguished Service Award, the AGA 11:00 A.M. – 11:10 A.M. William R. Snodgrass Distinguished Leadership Award, Maricopa County Certificate CLOSING REMARKS (Imperial A) of Appreciation for Service to the Citizens of Arizona, and the Arizona Department of Administration Career Excellence Award. D. Clark Partridge, State Comptroller (AZ) Clark attended Brigham Young University on a leadership scholarship, graduating with a bachelor of science degree in accounting and is a CPA and a CGFM.

Join NASACT President D. Clark Partridge next August at the Fairmont Scottsdale Princess for the NASACT 2019 annual conference! NASACT 201 ANNUAL CONFERENCE August 17-21 | Scottsdale, Arizona

28 GUEST ACTIVITIES

MONDAY, AUGUST 13 TUESDAY, AUGUST 14 TEMPLE & HISTORIC TOUR OLYMPIC PARK & PARK CITY 9:00 a.m. – 2:00 p.m. 9:00 a.m. – 2:00 p.m. Meet in the Grand Ballroom Foyer at 8:45 a.m. for a 9:00 Meet in the Grand Ballroom Foyer at 8:45 a.m. for a a.m. departure. Return to hotel by 2:00 p.m. 9:00 a.m. departure. Return to hotel by 2:00 p.m. Guests will experience the peace and tranquility of beautiful Guests will be taken to the Alf Engen and Olympic Legacy Temple Square, Utah's number one tourist destination, and a Museum followed by lunch at the Bridge Restaurant. guided tour of the Mormon Tabernacle. The Tabernacle is the This world-class facility highlights the history of all home of the world-renowned Mormon Tabernacle Choir, and skiing disciplines in the intermountain region through was the previous home of the Utah Symphony Orchestra. interactive touch screen displays, videos, virtual reality ski The tour will be followed by lunch at Nouvoo Cafe in downtown theater, games, and topographical maps. Visitors can also Salt Lake City. experience the glory of the 2002 Olympic Winter Games Please wear comfortable walking shoes! through the gallery of visual highlights and artifacts from the 2002 games. Please wear comfortable walking shoes!

Temple Square Tabernacle Auditorium

Park City, Utah

28 29 CORPORATE ASSOCIATES DIRECTORY

Accenture is a leading global professional Bronner welcomes you to Salt Lake City and Eide Bailly LLP, a top 25 accounting firm, services company providing a broad range of congratulates NASACT on more than 100 years of specializes in tax, audit, accounting, cybersecurity, services and solutions at the intersection of enhancing accountability in government. Since technology consulting and other business advisory business and technology. Accenture helps clients 1987, Bronner has delivered comprehensive, services and serves a multitude of industries. Our advance their performance and create sustainable effective, and actionable solutions bringing professionals promise our clients an experience, value for their stakeholders—driving innovation to Strategy, Transformation, and Accountability to second to none, where they feel understood, improve how the world works and lives. Visit us at over 450 clients nationwide. Find out how at www. connected and confident. www.eidebailly.com www.accenture.com bronnergroup.com. EY Government & Public Sector provides a full ACL delivers enterprise governance SaaS solutions As a full-service systems integrator and managed range of consulting and audit services. We are that help governments quantify risk, stamp out fraud, services provider, CGI delivers complex public committed to helping agencies realize their and optimize performance. ACL’s solution is designed sector IT programs with a collaborative approach transformation goals while improving efficiency, to help you streamline your risk, compliance, and that is based on shared values with our clients. We effectiveness, and driving mission success. From audit activities, easily oversee grants, manage provide creative IT solutions that drive government talent acquisition to threat management, we internal controls, and protect taxpayer funds in a efficiency and cost containment—including our leverage our industry leading expertise to deliver single platform. Visit www.acl.com built-for-government ERP, tax, health and human exceptional public sector services. services offerings. www.cgi.com/stateandlocal is a global leader in commerce-enabling American Express is a global services company, First Data technology, serving approximately six million providing customers with access to products, CherryRoad provides comprehensive systems insights and experiences that enrich lives and build implementations, upgrades, consulting, cloud and business locations and 4,000 financial institutions business success. Learn more at americanexpress. hosting services that maximize State Governments’ in more than 100 countries. The company’s com and connect with us on facebook.com/ ERP system performance. For over three decades, 22,000 owner-associates are dedicated to helping americanexpress, foursquare.com/americanexpress, CherryRoad has earned a solid reputation for companies conduct commerce every day, securing linkedin.com/company/american-express,twitter. combining our technological, organizational, and processing more than 3,000 transactions per com/americanexpress, and youtube.com/ functional, and vertical market expertise into second and $2.4 trillion yearly. americanexpress. practical solutions that deliver results to the public sector. Visit www.cherryroad.com. Infor delivers a comprehensive suite of integrated As a leading financial services provider to the solutions purpose-built for state government agencies with a dedicated focus on state public sector, Bank of America is committed to CliftonLarsonAllen (CLA) is a professional delivering the scope and strength of our enterprise services firm delivering integrated audit, tax, auditors, comptrollers and treasurers. Infor to help meet your objectives. With over 100 years wealth advisory, consulting, and outsourcing to solutions increase operational efficiency, citizen committed to the public sector, we know the help our clients succeed. Our dedicated industry satisfaction, government accountability, and unique challenges you face and you can count on professionals provide solutions to your compliance, process transparency and are transforming how governments provide services to citizens. To learn us to help execute to your requirements. regulatory, and operational needs. We’ll work more, please visit www.infor.com/publicsector. together to eliminate challenges and move your government forward. http://www.claconnect.com/ As leading ACA Specialists, BenefitScape focuses ISG Public Sector is an independent IT research exclusively on ACA Compliance and works with industries/state-and-local-government and advisory firm specializing in ERP selection NASACT members to outsource your end-to-end and oversight, robotic process automation (RPA), tracking, reporting, and IRS eFiling. BenefitScape’s Governments work best when empowered with the telecommunications audit and enterprise print ACATech software guarantees compliance and tools to serve its citizens. Deloitte blends public management. Our ERP services include the complete works seamlessly with all data formats and sector knowledge with private sector insight to ERP lifecycle. ISG has worked with 19 states and the business management systems. Visit us at www. help shape new understanding, spur innovation, District of Columbia on their ERP projects. benefitscape.com or call us at (508) 655-3307. and accomplish more with less. We help our clients to address the challenges of today while Kamakura Corporation is a leading provider of risk management information, processing, and BerryDunn is an assurance, tax, and consulting positioning them for tomorrow. Visit www.deloitte. software. The firm was founded in 1990 and has firm made up of experts who have served clients com/us/state. its headquarters in Honolulu, Hawaii. Our products across the country since 1974. Our government include the KRIS public firm default service along consulting team helps public sector leaders make with our U.S. Bank default probability service. Our informed decisions within complex regulatory website is www.kamakuraco.com. environments. We help you mitigate risk, maintain fiscal integrity, strengthen cybersecurity, and optimize operations. 30 KPMG LLP is one of the largest providers For over 70 years, state and local governments Tyler's fully-transparent, scalable financial of professional services to state and local have trusted Plante Moran to provide independent management applications easily integrate important governments. We help government organizations technology, operational and financial services. financial data and streamline processes throughout adapt in today’s rapidly changing environment. Our We help you minimize risk, leverage technology your organization. We provide real-time insight leading approaches can help transform business investments, improve effectiveness and reduce and improve operational efficiencies to reduce and operating models so our government clients can costs. overall financial costs. Improve your ability to make better meet the evolving challenges they face. strategic decisions and comply with local, state, and helps government entities improve federal requirements. Make it easier with Tyler. Mastercard (NYSE: MA), www.mastercard.com, RSM is a technology company in the global payments performance through a comprehensive industry. Our global payments processing network understanding of their assurance needs, business Willis Towers Watson is a leading global advisory, connects consumers, financial institutions, models, technology requirements, internal processes broking and solutions company that helps clients merchants, governments and businesses in more and daily realities. RSM US LLP is a provider of audit, around the world turn risk into a path for growth. than 210 countries and territories. Mastercard tax and consulting services, with 9,000 people in Willis Towers Watson’s Individual Marketplace products and solutions make everyday commerce 90 offices nationwide. For more information, visit enables employers and plan sponsors to honor their activities easier, more secure and more efficient for rsmus.com/publicsector. commitment to retirees while reducing long-term everyone. financial liabilities and administrative burden. S&P Global Ratings, a division of S&P Global Inc. can revolutionize your finance and Metaformers (NYSE: SPGI), is a leader in providing credit ratings Workday is a leading provider of enterprise cloud human capital management by leveraging the insight for the public and not-for-profit sectors. Our applications for finance and human resources. Oracle solutions and capabilities that make it easier to budget, meet demand, and allocate resources. public finance analysts provide a deep understanding Founded in 2005, Workday delivers financial We are Public Sector problem solvers offering the of markets with sector-specific experience. Learn management, human capital management, and strategic, effective, enterprise software solutions how our perspective can help you make better- analytics applications designed for the world’s that can transform your operations so you can better informed financing decisions. Visit spratings.com/ largest companies, educational institutions, and serve your community. uspublicfinance. government agencies. Organizations ranging from medium-sized businesses to Fortune 50 enterprises Fully Configurable, off-the-shelf Audit Management SAP Concur takes companies and government have selected Workday. System trusted by Governments and Companies agencies beyond automation to a completely worldwide. Available as a License Purchase or connected spend management solution Workiva delivers Wdesk, a leading enterprise Subscription Service, MKinsight™ provides: Risk encompassing travel, expense, invoice, compliance cloud platform for data collaboration, reporting, Based Annual Planning, Scheduling, Audit Management, and risk. Our global expertise, industry-leading and compliance. Companies of all sizes, state and Performance Reporting, Electronic Working Papers, innovation and dynamic ecosystem of applications local governments, and educational institutions use Recommendation Tracking, Comprehensive Reporting, unlock insights that help you see spending clearly, Wdesk to help mitigate risk, improve productivity, Time & Expenses Recording, CSA, Enterprise Risk so you can manage it proactively. Learn more at and gain confidence in their data-driven decisions. Management, Controls Management, Questionnaires www.concur.com. For more information about Workiva (NYSE:WK), and Surveys. please visit workiva.com. Socrata is the market leader in making existing OpenGov is the leading Budgeting and Performance government data discoverable, usable, and company powering more effective and accountable actionable for staff and the people they serve. government. Over 1,900 public agencies in 48 states Socrata provides a data-as-a-service platform use OpenGov -- including the State of Ohio; the exclusively for public sector, delivering data-driven City of Richmond, VA; the City of Flagstaff, AZ; and innovation and cost-savings by bringing together Washington, DC. disparate systems to enhance program outcomes and improve quality of life for residents. The Oracle Cloud offers complete SaaS application suites for ERP, HCM and CX, plus best-in-class The College Board is a not-for-profit organization database Platform as a Service (PaaS) and helping students succeed in college and beyond. Infrastructure as a Service (IaaS) from data centers Like our flagship programs, AP and the SAT, throughout the Americas, Europe and Asia. For more everything we do promotes excellence and equity in information about Oracle (NYSE:ORCL), please visit education. In partnership with over 6,000 colleges us at oracle.com. and universities around the world, we help more than 7 million students prepare for college every year.

31 conference facilities

General Breakfast & HOTEL MAP Sessions Lunch Sessions Monday & Tuesday Registration

Saturday & Sunday first floor D Registration Tuesday Night D B C & Events A B Bus Departure A GRAND BALLROOM Sessions IMPERIAL BALLROOM C Meeting Location

N GRAND BALLROOM RECEPTION A,B,C GRAND BALLROOM OFFICES IMPERIAL BALLROOM RECEPTION A,B,C NORTH AND SOUTH

MURANO VENEZIA ENVOY GARDEN GARDEN 600 SOUTH PORTE COCHERE Sunday Reception SAVOY SALON SALON COATROOM RECEPTION

GRAND Sunday Brunch GRAND SALON RECEPTION SALON SALES PATIO OFFICE

GARDEN COURTYARD GIBSON GRAND EARL’S SPA LOUNGE GIRL OAK ROOM LOUNGE TERRACE LOBBY FITNESS JOU JOU RETAIL LOUNGE RETAIL CENTER

GUEST OUTDOOR ELEVATORS POOL NEWSSTAND EXECUTIVE OFFICE/ LOBBY BUSINESS CENTER GARDEN CAFE TERRACE

LA BONNE VIE

Meeting Dining Spa Retail Lobby Restrooms Terrace Elevators Hotel Rooms Areas Areas Shops Areas & Phones & Gardens & Stairs Ofﬁces

third floor NASACT Executive Committee & CARA Meetings (Overlooks Garden Courtyard) (Overlooks Garden Courtyard)

TERRACE TERRACE

VENICE VERSAILLES BELVEDERE SUSSEX HERMITAGE TUSCANY FONTAINBLEAU VIENNA AMBASSADOR EMBASSY GRENOBLE

PROVENCE ELEVATOR

RIVIERA MILANO AUDUBON RESTROOMS BAGATELLE

12/13 UPCOMING EVENTS

2018 WEBINAR GAO's 2018 Government Auditing Standards September 13, 2:00 - 4:00 p.m. Eastern

NSAA IT Workshop & Conference September 17-20, Savannah, Georgia

WEBINAR Managing the Multi-Generational Mix October 17, 2:00 - 4:00 p.m. Eastern

2019 NASC Annual Conference March 13-15, Atlanta, Georgia

NASACT Training Issues Workshop April 8, Lexington, Kentucky

NASACT Emerging Leaders Conference April 9-11, Lexington, Kentucky

NSAA Annual Conference June 11-14, Cherokee, North Carolina

NASACT Annual Conference August 17-21, Scottsdale, Arizona

NSAA IT Workshop & Conference September 24-27, Grand Rapids, Michigan Headquarters Office 449 Lewis Hargett Circle, Suite 290 Lexington, KY 40503-3590 P (859) 276-1147, F (859) 278-0507

Washington Office The Hall of the States 444 N. Capitol Street, NW, Suite 548 Washington, DC 20001 P (202) 624-5451, F (202) 624-5473 www.nasact.org