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APIPA 2009 Instructors

Rob Knox
Bob Lavigna
Frank
Crawford
Marian
Higa
Rob
Knox
Bob
Lavigna
Steven
Morgan
Mary Beth
Saenz
Jeanne
Yamamura
Frank Crawford Photo

Frank Crawford is President of Crawford & Associates, P.C., Certified Public Accountants. Crawford & Associates is a 16-person firm with its lead office located in Oklahoma City, Oklahoma. The firm specializes in providing auditing, consulting and accounting services solely to state and local governmental entities. Crawford & Associates has performed over 700 financial statement audits and financial related audits, along with a variety of other services including GASB 34 implementation plans, fraud investigations, internal control analysis, accounting policy and procedure development, contract internal auditing, quality assurance reviews, training, fixed asset record development and expert witness testimony in litigation and labor arbitration matters.

Mr. Crawford is currently the Chair of the Oklahoma Society of CPAs Government Accounting and Auditing Committee and has also been involved in a number of AICPA committees and task forces as they relate to governmental accounting and auditing, including the former AICPA Governmental Accounting and Auditing Committee, the current AICPA Government and Not-For-Profit Expert Panel and AICPA Audit Guide Revision Task Force.

Mr. Crawford is also currently the Chair of the AICPA's GASB Liaison Task Force, an appointed group of seven individuals designated by the AICPA to interact with the Board during the accounting standard-setting process.

Mr. Crawford was also a member o the GASB's advisory group for the first Implementation Guide of Statement 34, and has already assisted and audited several local governments that implemented Statement 34 as far back as June 30, 1999. In addition, Mr. Crawford, at the request of the Graduate School, USDA's Pacific Islands Training Initiative, recently developed GASB 34 implementation plans for many of the U.S. territories, commonwealths, and Freely Associated States including Guam, American Samoa, the U.S. Virgin Islands, the Commonwealth of the Northern Mariana Islands, the Republic of Palau, the Republic of the Marshall Islands, and the Federated States of Micronesia.

Mr. Crawford is a frequent lecturer, trainer and discussion leader for numerous groups, firms, and State Societies, and has appeared in several AICPA continuing professional education videos and live satellite broadcasts related to governmental accounting and auditing.

Commonly known as Frankie to clients, friends and family, Mr. Crawford has two children, 11 year-old daughter Madison and 6 year-old son Blake, and also has the good fortune to be married to Cindy Crawford.

Marion Higa

Appointed by unanimous vote of the Senate and House of Representatives to an eight-year term commencing on July 1, 1992, after becoming Acting Auditor in December 1991. Reappointed unanimously to a second term in January 2000 and to a third term on May 1, 2008, again unanimously. The position of State Auditor is provided by Article VII of the State Constitution and Chapter 23 of the Hawai‘i Revised Statutes.

The mission of the office is to assure the accountability of government agencies by conducting post-audits of their programs, performance, and accounts. Office produces a wide range of work, including audits; special studies, analyses of proposed and existing special, trust, and revolving funds; sunrise analyses and sunset evaluations of professional and occupational regulatory programs; analyses of proposed mandated health insurance coverage, procurement reports; and fiscal accountability reports of the Department of Education. Current staff of 24.

Personal: Born in Honolulu, Hawai‘i, 1942. Educated at McKinley High School, University of Hawai‘i-Mänoa (B.Ed.), University of Illinois-Champaign (M.Ed.). Widowed; two adult children.

Has been with the Office of the Auditor for over 37 years, starting as an assistant analyst. While rising through the ranks, worked on or supervised numerous education audits and audits of the community hospitals, Hawai‘i Visitors and Convention Bureau, and Office of Hawaiian Affairs, among others.

In 1992, became a member of the executive committee of the National Legislative Program Evaluation Society, serving as its secretary in 1994-95. Between 1995 and 1998, elected to the executive committee of the National Conference of State Legislatures as one of 20 staff representatives from around the country. The NCSL is comprised of all 50 legislatures and their staff units. This was the first time Hawai‘i had a staff seat on the NCSL executive committee. In 1998, served as a delegate to Germany on joint NCSL-Partnership of Parliaments program. Also in 1998, served as an American delegate to Japan on program sponsored by the Council of Local Authorities for International Relations. In 1999-2001, served as part of the NCSL leadership team for legislative staff as staff vice chair of the Assembly on State Issues. In 2002-03, was again on NCSL leadership team as staff chair of the Standing Committees, the third highest staff position in NCSL nationally. In 2001, received an NCSL Legislative Staff Achievement Award. In 2002, received the William R. Snodgrass Distinguished Leadership Award from the Association of Government Accountants.

In July 2005, presented a paper at the Oxford Roundtable, Oxford University, England. In 2006, was keynote speaker and panelist at annual training conference of the Association of Pacific Island Auditors in Pohnpei. Also in 2006, appointed by U.S. Comptroller General to his Advisory Council on Auditing Standards for a four-year term. Recently appointed to the National Audit Forum Executive Committee.

Rob Knox Photo

Assistant Inspector General Robert Knox entered the United States Army as a Military Policeman in 1978. During his almost 25 years of military service, Mr. Knox served in escalating positions of responsibility as a Military Policeman, Explosive Ordnance Disposal Technician, and Criminal Investigator. In 1983, Mr. Knox was first appointed as a special agent with the United States Army Criminal Investigation Command (CID). He served as a special agent and supervisor in a variety of CID assignments including: Taegu, Korea; Fort Lewis, WA; Seoul, Korea; Washington, DC; and Honolulu, HI. During his years as a CID special agent Mr. Knox developed a specialization in the conduct and supervision of white collar crime investigations and procurement fraud. As a CID special agent Mr. Knox provided training on procurement fraud to a variety of government and industry groups and co-authored training courses for agents and auditors. His final CID assignment was as the Chief, Economic Crimes and Logistics Security Branch, Headquarters, CID Command.

Upon retirement from the Army in 2003, Mr. Knox accepted a position as a Senior Special Agent with the Food and Drug Administration, Office of Criminal Investigations. From 2003, through 2005, Mr. Knox conducted highly complicated felony investigations related to fraud schemes perpetrated by multinational drug manufacturers.

In 2005, Mr. Knox left the US Government to accept a position as Program Director with TKC Communications, LLC, a native Alaskan company. While there, he Knox managed over $45 million in annual contracts with government and commercial clients. Some key government accounts included the Department of Defense, Federal Bureau of Investigation, Terrorist Screening Center, the Foreign Terrorist Tracking Task Force, and the Department of Homeland Security.

In 2006, Mr. Knox returned to the US Government as a special agent and formed the Acquisition Integrity Unit (AIU) for the Office of Inspector General (OIG), Department of the Interior. This unit provides technical knowledge and support to OIG investigations, audits, and evaluations related to fraud directed against the Department in procurement or financial assistance programs.

With the passing of the American Recovery and Reinvestment Act of 2009, Mr. Knox was selected as the Assistant Inspector General to form a new office in the OIG. The Office of Recovery Oversight provides direct oversight of over $3 billion in Department of the Interior expenditures through contracts or financial assistance. This office will focus on preventing, detecting, and reporting failures in project performance or instances of fraud occurring in recovery spending.

Mr. Knox holds an Associates Degree in Liberal Arts and a Bachelors degree in Management Studies from the University of Maryland. He also holds a Professional Certificate in Contract Management awarded by the US Army Logistics Management College and the National Contract Management Association.

Bob Lavigna

Bob Lavigna joined the Partnership for Public Service as VP of Research in August 2006. The Partnership is a non-partisan, nonprofit dedicated to revitalizing public service by inspiring a new generation to serve, and helping to transform government. Bob directs research projects that find new ways for public sector agencies to attract and retain talent.

Before joining the Partnership, Bob was Senior Manager of Consulting Services for CPS Human Resource Services. From 1991-2001, he was Director of the Wisconsin civil service system, and also directed a statewide labor-management cooperation program. Before being appointed to his Wisconsin position by the Governor, Bob served with the U.S. Government Accountability Office (GAO).

The organizations Bob has led have received innovation awards from the Ford Foundation, the Council of State Governments, the Urban League and others. Bob's individual awards and honors include selection as a “Public Official of the Year” by Governing magazine. He is also a Fellow of the National Academy of Public Administration.

Bob is a past President of the International Public Management Association for Human Resources and past Chair of the American Society for Public Administration Section on Personnel. He writes frequently for journals and other publications, is the author of three book chapters, and has spoken at conferences across the U.S. and abroad.

Bob has a B.A. in Public Affairs from George Washington University and an M.S. in HR from Cornell University.

Stephen Morgan

Stephen L. Morgan, CIA, CGAP, CGFM, CFE, is the former city auditor of Austin, Texas, who directed a full scope audit office that conducts performance audits, fraud investigations, and consulting engagements. Mr. Morgan played a key leadership role in helping the City of Austin evolve its performance measurement and management system into a model for other government organizations. Before joining the City Auditor’s Office, Mr. Morgan was an evaluator in the U.S. Government Accountability Office’s National Productivity Group. His Institute of Internal Auditors’ offices have included president and governor, Austin Chapter, chair of the International Government Relations Committee, North American Director on the Global Board, and chair of the North American Board. In January 2001 Mr. Morgan was appointed (reappointed in 2005) by the Comptroller General of the United States to the Advisory Council on Government Auditing Standards. He co-authored three textbooks: Performance Auditing: A Measurement Approach (first and second editions) and Auditor Roles in Government Performance Measurement: A Guide to Exemplary Practices at the Local, State, and Provincial Levels.

In May 2009, Mr. Morgan received the Victor Z. Brink Memorial Award, IIA’s highest award for leadership and service to the global internal auditing profession. In May 2007, Mr. Morgan accepted the National Intergovernmental Audit Forum’s Excellence in Government Performance and Accountability Award from the Comptroller General of the United States. Also, in March 2002, Mr. Morgan became the fourth annual recipient of the Harry Hatry Distinguished Performance Measurement Practice Award from the American Society of Public Administration honoring his lifetime of contributions to public service. Mr. Morgan holds a Bachelor of Arts degree in government (with honors) from the University of Texas at Austin; he was elected to Phi Beta Kappa. He also holds an MPA from the Lyndon B. Johnson School of Public Affairs of the University of Texas.

Mary Beth Saenz

Mary Beth Saenz has 10 years of audit experience, performing external audits (for a public accounting firm), internal audits (as a senior auditor for The University of Texas System Administration), and public/governmental audits (both as a senior auditor for the Texas State Auditor's Office and as a fiscal reviewer for a federal grant review team). As team leader for various financial, operational, performance, and IT audits, she developed and demonstrated both technical and leadership skills.

In Mary Beth's role as an instructor, she initially provided basic audit training and various internal training courses. She developed the general employee compliance content for the first web-based internal training offered by The University of Texas System Administration. She also created the agency performance measurement content for the first web-based external training offered by the Texas State Auditor's Office in cooperation with the Legislative Budget Board. She is currently the primary instructor for the Back to the Basics Auditing Series offered by EGAPP, Inc., as well as Effective Grants Management, Auditing Grants, portions of Essentials of Performance Auditing, and other courses. She also occasionally teaches a Technical Math course through Austin Community College.

Mary Beth has a BBA in Accounting from the University of Texas at Tyler. She earned her designation as a CPA in 1998, and as a CIA in 2001.

Jeanne Yamamura

Jeanne H. Yamamura, CPA, MIM, PhD, (licensed as a CPA in California and Nevada) is a professor of accounting emerita at the University of Nevada Reno where she taught courses in auditing and accounting information systems. She currently presents workshops in governmental accounting and reporting and professional ethics, serves as a mentor for CPAexcel (an online CPA review course), and provides quality control and training services for Mark Bailey & Co., Ltd, a local CPA firm.

Dr. Yamamura’s professional experience includes more than twenty years of public, private, and governmental accounting. She worked as an Audit Manager for Touche Ross & Co. in the N. Marianas and as a Senior Accountant for Peat, Marwick, Mitchell & Co. in San Francisco, California. She provided internal audit services for county government and for an international financial services company. She has also worked in a variety of positions ranging from Assistant Controller to Senior Vice President of Finance in the savings and loan industry. Dr. Yamamura served as Chairman of the Nevada Society of CPAs, the first academic to hold the position in the organization’s 58-year history.

Dr. Yamamura received her Bachelor of Business Administration with a concentration in accounting from California Polytechnic State University, San Luis Obispo and her Master of International Management from Thunderbird, American Graduate School of International Management. Her Ph.D. in Business Administration – Accounting was received from Washington State University. She has written articles appearing in the Journal of Accountancy, the CPA Journal, and the Internal Auditor as well as numerous academic journals.

Association of Pacific Island Public Auditors (APIPA) 2009 Annual Conference
APIPA 2009 Secretariat: Guam Office of the Public Auditor
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