78th Annual Texas Association of County Auditors Fall Conference

Dr. William Chittenden, Associate Professor of Finance, Texas State University This session will review the current state of the Texas and U.S. economies. Issues discussed will be the GDP, employment, price levels, interest rates and consumer confidence. At the end of this session, attendees should have a better understanding of the relationship between GDP growth and unemployment, as well as between interest rates and recessions. Attendees will also be able to make an informed judgment about the future direction of the U.S. and Texas economies.

Christopher Delzotto, Assistant Special Agent in Charge, FBI – San Antonio Field Office Michael Garcia, Special Agent, HHS-OIG (FBI Health Care Fraud Task Force) Carlos Pereda, County Auditor, Dimmit and Zavala Counties In this session, FBI agents share their lessons learned on fraud, and a county auditor joins the discussion to bring attention to fraud cases involving county auditors. Assistant Special Agent in Charge Christopher Delzotto will present a typical FBI fraud investigation through the case of Steven Wayne Rawlins, a chief financial officer, who embezzled approximately $10 million. Special Agent Michael Garcia will share his case. A group of hospice and home health companies, known as the Merida Health Care Group, submitted false and fraudulent claims to Medicare for hospice and home health services, including claims for services not provided or not provided as claimed; for services not medically necessary; claims based on misstating the condition of patients; and for offering enticements to induce patients to sign up for services.

Jeff May, County Auditor, Denton County Carlos Pereda, County Auditor, Dimmit and Zavala Counties We are ending this fun in the sun fest with the ultimate pop quiz: Kahoot! Join us and test your knowledge for a chance to win a prize. Don't forget to download the app on your smartphone.

Samuel Vaughan, Associate Financial Advisor, Ameriprise Financial Services, LLC Counties invest their public funds in a world full of risk: where financial markets and cash flows are always changing. The prudent management of these funds requires an investment program that fosters structure and promotes cooperation to meet those challenges in a repeatable way. In this session we will consider the investment policy as the foundational document for a successful investment program by analyzing how it's developed, how it gets communicated, and how it enforces discipline in an evolving environment.

Chuck Rice, Legislative Consultant, The Chuck Rice Group Pete Winckler, Legislative Consultant, Texas Association of Counties Sit in on this discussion on updates from the 88th legislative session.

They say all you need is a good dose of vitamin sea, so use this time to get it!

Sponsored by Pattillo, Brown & Hill, L.L.P. Transportation provided to and from Courtyard by Marriott. Entertainment: Mariachi Los Potrillos and Piel Canela Band Attire: Island casual; no swimsuits

Korry Castillo, Associate Deputy Comptroller, Texas Comptroller of Public Accounts The 88th Legislature passed Senate Bill 22, establishing a grant program to provide financial assistance to sheriff's offices, constable's offices and prosecutor's offices in rural counties. The primary goal of these grants is to assist with raising salaries for certain members of law enforcement, and there are important guidelines detailed in the law. This presentation will provide insight on the statutory requirements and answer frequently asked questions about the new program.

Ernesto Galindo, Risk Management Consultant, Texas Association of Counties Todd Kisel, Risk Management Consultant II, Texas Association of Counties Effective risk managers always start with the end in mind. As a risk manager, you should be prepared to learn from the past, look into the future, be aware of the evolving risk exposures affecting your organization, and pivot as necessary to better serve your organization. During this session, participants will discuss best practices to help you grow as a risk manager and improve current risk management programs.

Hon. Adolfo E. Cordova Jr., District Judge, 197th District Court

Patricia Valenzuela, Human Development Specialist

For every change and improvement in your life, the starting point is YOU. This presentation will provide important information on how to rediscover your potential, to feel confident coming out of your comfort zone and understand how a change of perspective has a huge impact on your attitude. This presentation will also provide useful strategies of empathic communication and how to understand the world current challenges.

Debbie Harrison,
Chief of the Civil Division,
Collin County District Attorney's Office Terri Laird,
Assistant District Attorney,
Collin County District Attorney's Office

This session features an overview of the Asset Forfeiture procedure as governed by Chapter 59 of the Texas Code of Criminal Procedure. We will further delve into the financial requirements and processes for a county or municipality, including the uses and spending guidelines of forfeiture proceeds.

Matthew Weingardt, County Auditor, Val Verde County
Nancy Gamez, Assistant County Auditor, Val Verde County

Sponsored by Indigent Healthcare Solutions

Think you have what it takes to win the beach Olympics at South Padre Island? Grab a partner and sign up to participate or sign up onsite. Online sign-up details coming soon. Teams will have a chance to win big! First-Place Prize: Bay fishing trip Second-Place Prize: Dolphin watch excursion Third-Place Prize: Dinner for two at Louie's Backyard Stay tuned for the challenge details.

Harmony Heard, Director of Sales, South Padre Island Convention and Visitors Bureau

Michael Hansen, Senior Internal Auditor, Williamson County Jalyn Morris, First Assistant County Auditor, Williamson County This session will provide an overview of auditing the district and county clerk. Presenters will discuss fee collections, special registry accounts, cash controls, and the probate process.

Welcome and Greetings

Rebecca Goldstein, CPA, Partner, Audit, Weaver Brandon Tran, CPA, Senior Manager, Assurance Services, Weaver This session will provide a review of the GFOA checklist for the ACFR award program. It will also highlight some of the common deficiencies.

Ricky Longoria, CPA, CFE, Audit/Assurance Partner and Managing Partner, Burton, McCumber & Longoria, LLP Who is responsible for identifying component units? In this session, the presenter will define component units. He will also discuss the criteria for inclusion in the ACFR and Component Unit Reporting.

Ben Peña, CPA, CFE, CVA, Assurance Partner, Burton, McCumber & Longoria, LLP In this session, the presenter will review the identification of internal controls over financial reporting and compliance, discuss the common errors in preparation of the SEFA, and share the latest developments in uniform guidance.

John Manning, CPA, Audit Partner, Pattillo, Brown & Hill Louis Stratton, CPA, CITP, CGMA, MBA, Managing Director of Strategic Partnerships at DebtBook Join us for a presentation on how to implement GASB 96 and maintain compliance. During this 50-minute session, we'll walk you through a step-by-step guide on how to: Develop a GASB 96 implementation road map. Gather your subscriptions. Launch the internal and external review processes, and more.

Joanna Caudillo, Executive Director/Senior Relationship Manager, Texas Capital Bank Karen Proctor, Senior Director, Investment Services Team Lead, Texas CLASS Presenters will explain what pools and sweeps are and how they both work. Attendees can expect to learn about what pools and current interest rates are going forward and how a county can take advantage of doing sweeps.

Carlos Pereda, County Auditor, Dimmit and Zavala Counties The office of the county auditor has many responsibilities. Some county auditors make it look easy, but it isn't always the case. Back by popular demand! This interactive game-show-style session allows attendees to test their knowledge, and they might even end up competing on the main stage.

Take advantage of the ocean views and beautiful sunset in South Padre. Enjoy the selection of beachside restaurant and entertainment options.