2013 Higher Education Accounting Forum
May 19-21, 2013
Hyatt Regency Savannah
President & CEO
United Educators Insurance
SHOW FULL BIO » Janice Menke Abraham joined United Educators Insurance, a Reciprocal Risk Retention Group, as president and CEO in 1998. During Abraham’s tenure, UE has become known as the premier risk management and liability insurance expert serving educational institutions, offering in depth expertise on the unique risks and claims facing education. Prior to joining UE, Abraham served the higher education community through her work as chief financial officer/treasurer at Whitman College, various senior positions at Cornell University, and the National Association of College and University Business Officers (NACUBO) where she served as staff associate. Abraham also served as an international banker for J. P. Morgan. . During a sabbatical in 2011, Ms. Abraham volunteered with LeapFrog Investments, a micro-insurance private equity fund focused on providing insurance to emerging markets. She serves as a Trustee of Whitman College, a director of The Griffith Foundation, The Institutes, and the Property and Casualty Insurance Association, is a member of American University’s School of International Service Dean’s Advisory Council, and the Association of Governing Boards of Universities and Colleges’ Editorial Board. She is a past member of the board of directors of the National Association of College and University Business Officers, National Risk Retention Association and chair of the Western Association of College and University Business Officers. She was awarded a Lifetime Achievement award in 2012 from the Griffith Foundation and numerous other awards from education and insurance organizations. She is the author of the book, Risk Management for University and College Trustees, An Accountability Guide. Abraham earned an MBA from the Wharton School at the University of Pennsylvania and a bachelor’s degree in international service from American University.
Assistant Director, Contracts & Grants Accounting
SHOW FULL BIO » Gina Bailey is the Assistant Director of Contracts and Grants Accounting at Auburn University. Gina has worked in sponsored projects accounting for nearly 11 years and was appointed to her current position in December 2011. She was the lead administrator on the initial Principal Investigator Portal, My Funding, and she has also been involved in the development of an internal certification course on sponsored projects administration. Prior to joining Auburn University, Gina worked for two years as a cost analyst for a national telecommunications company. Gina holds an accounting degree from Auburn University.
Deloitte Professor of Enterprise Risk Management
North Carolina State University
SHOW FULL BIO » Mark S. Beasley is the Deloitte Professor of Enterprise Risk Management and Director of North Carolina State’s Enterprise Risk Management (ERM) Initiative, which provides thought leadership about ERM practices and their integration with strategy and corporate governance. Mark recently completed over seven years of service on the board for the Committee of Sponsoring Organizations of the Treadway Commission (widely known at COSO). He is a frequent speaker at national and international conferences on ERM, internal controls, and corporate governance, including audit committee practices and frequently works with boards of directors and senior executives on risk oversight issues. He teaches courses related to enterprise risk management, risks and controls, and auditing in the graduate and executive education programs offered by NC State’s Poole College of Management. Mark has authored over 80 research articles and business publications and he is the author of a leading auditing textbook, an auditing casebook, CCH’s GAAS Guide, and the AICPA’s annual accounting and auditing CPE materials used by CPAs nationally. Prior to beginning his career at NC State, Mark served as a Technical Manager in the Audit and Attest Division of the AICPA and as an Audit Manager in the Nashville, Tennessee office of Ernst & Young. He received a BS in accounting from Auburn University and a Ph.D. from Michigan State University.
Mauldin & Jenkins, Certified Public Accountants, LLC
SHOW FULL BIO » Joel M. Black is a certified public accountant and partner with Mauldin & Jenkins CPA’s (with offices in Georgia, Florida, and Alabama) specializing in serving local and state governmental and non-profit entities throughout the Southeast. Residing in the Atlanta office, he serves on the firm’s Accounting and Audit Committee and serves on the Executive Committee of the AICPA’s Government Audit Quality Center. He is on the AICPA committee responsible for the annual Government and Not for Profit training program and was recently the chairman of an AICPA sub-taskforce for improving the quality of internal control and compliance testing in Single Audits. Prior to joining Mauldin & Jenkins, Joel worked for KPMG in Atlanta, Nashville, and the Department of Professional Practice serving exclusively state and local governments and non-profit entities. He has 20 years of experience providing attestation, consulting and instructional services – serving many major governments in the Southeast. Joel has a B.B.A. in Accounting from Georgia State University.
Governmental Accounting Standards Board
Information Specialist VI., Information System Support
SHOW FULL BIO » Robert Campbell is an information specialist at Auburn University, where he as been employed for the last eight years. He graduated in 2003 with a Bachelors in Software Engineering from Auburn University, 2007 with a Masters in Education and in 2011 with a Doctorate in Adult Education and Higher Education. While at Auburn University, he created the sponsored dashboard for faculty and staff, budget system, effort certification system, salary wage transfer system and other programs.
Chief Financial Officer and Vice President for Administration & Finance
Texas Tech University
SHOW FULL BIO » Kyle Clark currently serves as the Vice President for Administration and Finance and Chief Financial Officer for Texas Tech University. Clark's responsibilities encompass an expansive and comprehensive plan that drives the university financially. With approximately 1,600 employees in the Administration and Finance Division, he oversees all operations, financial accounting, student business services, sponsored programs and grant accounting, accounts receivable, administration finance information systems management, budget resource planning, procurement services, athletic operations and arenas, housing, hospitality services, student recreation center, student health, student union, and payroll. Challenged with creating an annual budget for the university, Clark manages the university's $732 million operating budget. The Comanche, Texas native earned a bachelor's and master’s degree in business administration at Texas Tech’s Jerry S. Rawls College of Business Administration. Prior to his current position, Clark was the assistant chief financial officer for the Texas Tech System office. In addition to his administrative duties, he developed the curriculum and teaches fundamentals of business professionalism for the Jerry S. Rawls College of Business Administration. Kyle is a graduate of the University Of Texas Lyndon B. Johnson School Of Public Affairs Governor’s Executive Development program and the Southern Association of College University Business Officer’s College Business Management Institute program, member of the National Association of College University Business Officer, Southern Association of College Business Officers, and Texas Association of College University Business Officers.
Associate Vice Chancellor, Budget & Resource Management
University of California, San Francisco
SHOW FULL BIO » Teresa Costantinidis serves as the University of California San Francisco’s Assistant Vice Chancellor for Budget & Resource Management and is responsible for planning and administration of the overall campus operating and capital budgets, including management of central campus resources, costing policy and federal indirect cost rate negotiations, recharge, enterprise-wide decision support, and planning and institutional analysis. Teresa has a long and successful career at the University of California, starting at Berkeley in 1986 where her career highlights include serving as the Assistant Vice Chancellor – Budget and Resource Planning and Senior Assistant Dean & Chief Operating Officer for the Haas School of Business. Her education includes an MBA degree from Berkeley and a BS degree in Biological Sciences from the University of California at Davis.
NACUBO Consultants and Speakers
SHOW FULL BIO » Karen Craig is a consultant providing technical accounting, reporting, finance, and analytical expertise to not-for-profit organizations with a focus on higher education. She has worked with NACUBO on a number of financial accounting and accounting related issues and publications over the past six years. In addition, Ms. Craig has contributed to several AICPA publications for Not-for-Profit organizations including the most recent Accounting Trends and Techniques, Audit and Accounting Guide, Audit Risk Alert, and course material for the NFP Certificate. From 2002 to 2009, Ms. Craig was an Associate Controller at Stanford University where she was responsible for the overall operations of the Investment Accounting, Financial Reporting, Capital Accounting, Payroll, and Disbursements departments. Among her many responsibilities, she oversaw the completion of the annual audits and preparation of the University’s financial statements and annual report. She also provided business office oversight on several financial accounting, budgeting, and human resource system implementations. Prior to Stanford, Ms. Craig was Controller at a software startup company and a Senior Audit Manager with PricewaterhouseCoopers. Ms. Craig holds a degree in Journalism and an MBA from Cal Poly, San Luis Obispo, California and is a licensed CPA in the state of California. She is a member of the AICPA's Not-for-Profit Entities Expert Panel, the AICPA Not-for-Profit Advisory Council, and is an advisor to NACUBO’s Accounting Principles Council.
Vice President, Academic Affairs
Midlands Technical College
Associate Vice President for Finance and Controller
Wake Forest University
SHOW FULL BIO » Brandon Gilliland represents Wake Forest as the Associate Vice President for Finance and Controller and is responsible for financial operations, reporting, tax compliance, risk management, student financial services, procurement, finance systems, and debt management. Mr. Gilliland has served in leadership roles in higher education finance since 1993. Prior to joining Wake Forest, he was the controller for the University of North Carolina at Charlotte. He has higher education finance administration experience in Oklahoma, Florida and North Carolina with an institutional mix of a community college, public state institution, and a private institution. Mr. Gilliland is an active member of NACUBO's Accounting Principles Council and he currently serves on the Research and Doctoral Committee of SACUBO. He is also a trainer for the Department of Education’s IPEDS Finance Survey.
SHOW FULL BIO » Kim Green retired in 2011 as the Associate Vice Chancellor Business Affairs for the Dallas County Community College District where she worked for 33 years in various capacities at three different sites. Ms. Green is a member of the Accounting Principles Committee of NACUBO and served as president of the Texas Association of Community College Business Officers June 2009-10. About 10 months ago she decided to go back to work full time and joined the University of Texas at Arlington staff as Director of Grant Accounting.
Assistant Vice President and Controller
Oregon State University
SHOW FULL BIO » Aaron currently serves as the Assistant Vice President and Controller for Oregon State University. In his position, Aaron oversees all central financial accounting, reporting and student finance groups for the University including Payables and Travel, Student Finance, ID Center, Sponsored Programs Accounting, Financial Accounting & Analysis, and Payroll. Prior to his current position Aaron has spent 11 years at Oregon State involved in several areas in Business Services as the Associate Director, including Contracts and Purchasing. Aaron's previous experience includes Administration and Procurement positions in private environmental laboratories, State agencies and Federal M&O contractors. Aaron has a Bachelor's Degree and an MBA from Oregon State University is a Certified Public Accountant, Certified Public Procurement Officer, Certified Purchasing Manager, a certified mediator, and is a frequent speaker for several organizations including ISM and NIGP.
The Ohio State University
SHOW FULL BIO » Joseph R. Irvine is a faculty member and former Development and Tax Counsel at The Ohio State University, Columbus, Ohio. His practice included tax planning and compliance as well as resolving conflicts with the IRS and state and local tax agencies. He handled charitable gift planning, donor tax issues as well as issues regarding UBIT, compensation and benefit matters, and state and local tax matters. He was an attorney with a multistate law firm prior to joining the University. He also has experience with one of the Big Four accounting firms. He is past Chair of the Tax Council of the National Association of College and University Business Officers and the past co-chair of the Taxation Section of the National Association of College and University Attorneys. He is also a member of the Ohio State Bar Association and the past Tax Lead of the Steering Committee for the AICPA Not-For-Profit Industry Conference. He is a recipient of the NACUBO Tax Award. Mr. Irvine is a graduate of Kent State University (BBA, summa cum laude), the University of Cincinnati (MS, taxation) and Duke University Law School (JD, high honors). He is admitted to practice in Ohio and the Federal Court for the Southern District of Ohio. He is also a certified public accountant and a frequent speaker on tax issues.
University of Michigan
SHOW FULL BIO » EDWARD J. JENNINGS Edward J. Jennings is the Tax Director at the University of Michigan in Ann Arbor, Michigan. His responsibilities include providing tax planning and compliance services in addition to resolving conflicts with the Internal Revenue Service (IRS) and other state and local taxing agencies on behalf of the University and its affiliates. He serves on the Taxation Council of the National Association of College and University Business Officers (NACUBO) which he chaired from 2010 through 2012. He also serves on the Planning Committees for the Higher Education Tax Institute (HETI) and for the Treasury Institute for Higher Education Tax Exempt Bond Compliance Workshop. He speaks frequently at these and other conferences for nonprofit organizations. He served as a member of the IRS Information Reporting Program Advisory Committee (IRPAC) from 2006 until 2008. His articles include “The Taxation and Reporting of Distributions Derived from Licensing Intellectual Property” and “Managing the Tax Consequences of Alternative Investments” which appeared respectively in the March/April 2004 edition and the July/August and September/October 2006 editions of Taxation of Exempts. He is the recipient of the NACUBO Tax Award for 2007. He graduated from St. Joseph’s University in Philadelphia, Pennsylvania, with a B.S. in Accounting and from Wake Forest University School of Law in Winston-Salem, North Carolina, with a J.D. He is licensed as a CPA and holds bar licenses in the states of North Carolina and Illinois.
Eva Klein & Associates
SHOW FULL BIO » Eva Klein is president of Eva Klein & Associates, a higher education strategy firm she founded in 1990. EKA works with clients on strategy, operations, and resources—as they seek to re-invent the 21st century university—with evolving business models and new, proactive roles in serving regional, state, national, and global priorities. Ms. Klein is an expert in university strategic planning, capital facilities planning, and capital financing, and she is well known for her international leadership in defining strategies for university engagement in economic development and regional innovation systems. Ms. Klein’s 40 years of higher education experience includes senior positions at American University; Higher Education Group of KPMG Peat Marwick (now Bearing Point); and Higher Education Finance Group at Chemical Bank (now JP Morgan Chase). Ms. Klein currently serves on the board of the University Economic Development Association (UEDA) and served previously on the boards of the Association of University Research Parks (AURP) and the International Economic Development Council (IEDC). She is invited often to speak at national, international, and regional conferences—on regional innovation systems; reinventing the 21st century university; and campus capital facilities planning and real estate. In 2009, AURP gave Ms. Klein its Appreciation Award for her two decades of service to AURP and to universities in planning research parks and innovation strategies. In 2010, she published two books—Strategic Capital Planning: The New Model for Campus Investment (APPA), with Harvey H. Kaiser and The Relevant University: Making Community and Economic Engagement Matter (The University of Toledo), with Lloyd A. Jacobs, MD, based on consulting work for that university. Ms. Klein’s degrees are: AB, French, Douglass College, Rutgers University; MA, French Literature, New York University/Université de Paris; MS, Education, University of Pennsylvania; and MBA, The Wharton School, University of Pennsylvania.
Vice President, Financial Affairs
University of San Francisco
SHOW FULL BIO » Kimberly Kvaal was named the Vice President for Financial Affairs at St. Edward’s University in Austin, Texas in August, 2014. Her areas of responsibility include finance, facilities, human resources, auxiliaries, public safety, and risk management. She serves as a member of the President’s Cabinet and is responsible for an annual operating budget of approximately $100M and an endowment of $94M. Ms. Kvaal spent 9 years as Associate Vice President for Business & Finance at the University of San Francisco where she also taught Principles of Accounting at USF’s School of Management. In this role at USF, Ms. Kvaal served on the President’s Leadership Team and was charged with the accounting and financial reporting for the institution as well as risk management. Ms. Kvaal was also the Controller at Regis University for 9 years serving as a member of the Executive Budget Committee and was charged with development, implementation, and monitoring of the annual operating budget along with overseeing the financial accounting, reporting, and treasury functions. Repeatedly called upon to serve as faculty for WACUBO’s popular Accounting Series and NACUBO’s Intermediate Accounting and Financial Reporting workshops, Ms. Kvaal is an experienced presenter on not-for-profit accounting topics. Ms. Kvaal is active in her professional associations currently serving on NACUBO’s Accounting Principles Council as chair and is the past co-chair of WACUBO’s Professional Development Committee. Ms. Kvaal holds a BA from the University of Colorado, Boulder, a MBA from Regis University, and is a licensed CPA in the state of Colorado. She has over twenty years of non-profit accounting experience, and serves on several community boards.
Moss Adams LLP
SHOW FULL BIO » Jim Lanzarotta, Partner, is the National Practice Leader for Goverment Services at Moss Adams. He just completed six years of service on the AICPA State and Local Government Panel, with the last three years as its chair. 2013 marks Jim's first year of service as the AICPA representative to the Governmental Accounting Standards Advisory Council reponsible for working with the GASB on setting its work agenda, reviewing staff papers on proposed accounting standards, and providing feedback to the GASB on behalf of the AICPA. Jim's client focus is working with government and not-for-profit organizations, including universities and higher education foundations.
Vice President, Business & Finance
Dallas Theological Seminary
SHOW FULL BIO » Dale Larson joined Dallas Theological Seminary in 2009 and serves as its vice president for Business and Finance/CFO. He is responsible for all financial matters regarding budgets, audit, tax, investments, debt management, and general accounting services. Previously he worked for thirteen years at the University of Dallas as their associate vice president for finance. A graduate of the University of Nebraska in business administration and certified in managerial accounting (CMA), Dale is a member of the FASB's Not-for-Profit Resource Group which supports the FASB and Not-for-Profit Advisory Committee. Dale is a member of ECFA's Religious Organizations Accounting Committee. Dale also served on NACUBO’s Accounting Principles Council from 2004 to 2010 and was chair in 2008. He served as a member of NACUBO’s Tax Council from 2011 to 2015. He has served as a speaker at NACUBO’s Higher Education Accounting Forums and has been on the forum’s planning committee since 2003. He has presented on endowment management and other higher education accounting issues at the 2008 and 2010 AICPA national Not-For-Profit Conference and also served on the AICPA Taskforce on Alternative Investments in 2006. Dale was the 2007 recipient of NACUBO’s Daniel D. Robinson Award, which recognizes individual excellence and leadership in the advancement of college and university accounting and reporting.
Associate Vice President for Finance
SHOW FULL BIO » Chris Leach is currently the Director of Finance at Washburn University in Topeka, KS, a position he has held for over 10 years. Prior to that, he was Washburn's Director of Budget Planning & Analysis for a year. Chris also has extensive experience in the private sector. Before joining Washburn, he was Assistant Vice President for Strategic Planning & Analysis at Security Benefit Group, a financial services company based in Topeka. He began his professional career in the audit practice of Deloitte & Touche in Baton Rouge, LA. Chris left Deloitte in 1994 as an audit senior manager after time in the firm's National Office and its Columbus, OH office. Chris received his Bachelor of Professional Accountancy degree in 1982 from Mississippi State University, and earned his Master of Professional Accountancy degree from MSU in 1983. Currently the chair of NACUBO's Accounting Principles Council, he holds CPA certificates in both Mississippi (licensed) and Ohio (inactive). He and his family live in Topeka.
Senior Vice President of Administration and Chief Financial Officer
National Collegiate Athletic Association
SHOW FULL BIO » Kathleen T. McNeely – is Senior Vice President of Administration and Chief Financial Officer of the National Collegiate Athletic Association and has served in this role since April 2011. Kathleen’s responsibilities at the NCAA include all financial activity, facility operations, program evaluation, and information technology. Prior to joining the NCAA Kathleen had been with Indiana University in various financial administrative positions. In previous years Kathleen was a member of both NACUBO’s Accounting Principles Council and University Research Council. She is the 2003 recipient of NACUBO’s Daniel D. Robinson award. In 2011 Kathleen also received the Indiana University Distinguished Service Medal. Kathleen holds a B.S. in Finance from the Kelley School of Business and a Masters in Public Administration with a Finance concentration, both from Indiana University.
Financial Accounting Foundation
SHOW FULL BIO » Jeffrey D. Mechanick FASB Assistant Director Jeff Mechanick is an Assistant Director at the Financial Accounting Standards Board (FASB). In that role, he provides strategic and technical oversight of all activities involving nonpublic entities (private companies and not-for-profit organizations (NPOs)), oversees support of the Private Company Council, chairs the FASB’s Not-for-Profit Advisory Committee, and participates in some of the FASB’s broader outreach activities. He has also been the lead staff person for the AICPA/FAF/NASBA Blue-Ribbon Panel on Standard Setting for Private Companies and the FASB/IASB Financial Crisis Advisory Group. Prior to joining the FASB, Mr. Mechanick spent a combined twenty years working in and with the not-for-profit sector, as the chief financial officer of Planned Parenthood Federation of America, Inc., and before that, as a senior audit manager with KPMG, LLP. Mr. Mechanick earned a Bachelor of Arts degree in biological sciences from The University of Chicago and an MBA in professional accounting from Rutgers – The State University of New Jersey. He is a member of the AICPA and the New York State Society of CPAs, and has served on the AICPA’s NPO Expert Panel.
Director, Accounting Policy
Certified Fraud Examiner and Best Selling Author of LieSpotting
SHOW FULL BIO » Lou Mezzina is an audit partner, based in KPMG’s New York office, and is KPMG’s National Industry Director for Higher Education and Other Not-for-Profits. With more than 35 years of experience, Lou has served many of KPMG’s college and university, as well as other not-for-profit organization clients. In his national role, he serves as a resource to audit committees and management of several of the firm’s clients and their KPMG service teams and leads internal knowledge sharing efforts. Lou led KPMG’s contributing team in the development of Strategic Financial Analysis for Higher Education – Sixth & Seventh Editions. He is a frequent presenter for KPMG, AICPA, and NACUBO conferences and seminars as well as a frequent speaker on matters of interest to higher education and other not-for-profit organizations. Lou is a former chairman of the Not-for-Profit Organizations Committee of the New York State Society of Certified Public Accountants and served a three-year term on the Not-for-Profit Organizations Committee of the AICPA. He is a past president of the Make-A-Wish Foundation of Metro New York.
Midlands Technical College
SHOW FULL BIO » DR. RONALD L. RHAMES Biography Dr. Ronald L. Rhames is the Senior Vice President for Business Affairs for Midlands Technical College, where he has been employed since 1990. In addition to serving as the Chief Financial Officer for MTC, he manages the college’s physical plant operations, human resources, auxiliary and support services and information technology. He previously served as Vice President for Fiscal Affairs for Claflin University. Ron received an associate degree from Midlands Technical College, a bachelor's degree from Benedict College, a master's degree from Central Michigan University and a doctorate from Nova Southeastern University. He is a graduate of SACUBO's College Business Management Institute, and is a Kellogg Fellow for Leadership in Community Colleges. Ron is the current president of Community Colleges Business Officers, and was named the National Outstanding Chief Business Officer for Community Colleges in 1998. Ron holds the Able Toastmaster Status, and is an active leader with the SERTOMA civic club. He serves on the SACUBO board of directors and chairs the Community College Council for NACUBO. Ron is also a member of the Economic Development and Capital Planning Committee for GFOA.
Executive Director, Center for Organizational Development & Leadership
Rutgers, The State University of New Jersey New Brunswick Campus
SHOW FULL BIO » Dr. Brent Ruben is Professor II (distinguished professor) of communication, and executive director of the Center for Organizational Development and Leadership at Rutgers University. He conducts research, teaches, publishes, and provides professional consultation nationally and internationally in the the areas of higher education leadership, assessment, planning, innovation and change. His books include: A Guide to Excellence in Higher Education 2009/2010: An Integrated Approach to Assessment, Planning, and Improvement in Colleges and Universities; Strategic Planning in Higher Education; What Leaders Need to Know and Do: A Leadership Competency Scorecard; and Pursuing Excellence in Higher Education: Eight Fundamental Challenges. Dr. Ruben was the first president of the National Consortium for Continuous Improvement in Higher Education (NCCI), a member of the 2007 USDE Accreditation Regulations Negotiation Team, an examiner for the Department of Commerce/NIST Malcolm Baldrige National Quality Awards, and a member of the NIST Education and Healthcare Baldrige Pilot Advisory and Evaluation Team. He is a recipient of the NCCI Award for distinguished contributions to higher education, the National Communication Association Gerald Phillips Award for Distinguished Applied Scholarship, the NACUBO Professional Development and Scholarship Award, and other awards recognizing teaching, scholarship and professional engagement..
SHOW FULL BIO » Mr Salluzzo is a co author of "Strategic Financial Analysis for Higher Education", 7th Edition. He previously served as the National Industry Leader for Higher Education for KPMG. As a partner, he served a wide range of Colleges and Universities both in an audit and consutlative role. Additionally, he served two public companies, one as the Chief Financial Officer and the second as the Chief Risk Officer. His current role at Attain includes expanding the Company's financial management practice with emphasise on assisting institutions understanding their ability to meet their strategic imparatives within the context of affordability as well as design and development of integrated risk management structures.
Vice President for Adminstration & Finance and Chief Financial Officer
Texas Tech University
SHOW FULL BIO » Noel Sloan is the Managing Director of Financial Services and Tax at Texas Tech University in Lubbock, Texas. Ms. Sloan’s responsibilities include implementing tax compliance programs for Texas Tech University System and its component institutions (Texas Tech University, Texas Tech University Health Sciences Center, and Angelo State University) for areas including unrelated business income tax, research participant payments, independent contractor determinations, sales tax, fringe benefits, and nonresident alien tax compliance. She also manages the financial accounting and reporting functions, including Annual Financial Report preparation. Prior to joining Texas Tech University, Ms. Sloan was an attorney with a multistate law firm and also has experience working at a large public accounting firm. She is a graduate of Baylor University (BBA, Accounting) and Baylor Law School (JD, cum laude).
Controller and Director of Financial Operations
University of Michigan
SHOW FULL BIO » Cheryl Soper is the controller and director of financial operations for the University of Michigan. Her responsibilities include financial reporting and the integrity of all underlying accounting records; accounting services and investment accounting; student financial services including student billing and loans; cost reimbursement activities including the f&a rate proposal; and payroll. . Prior to joining the University of Michigan in 2001, Cheryl was a senior manager at PricewaterhouseCoopers, where she provided accounting and auditing services to a wide variety of education, not-for-profit and other organizations, including SEC companies. Cheryl, a B.B.A. graduate of the University of Michigan, is a Certified Public Accountant and past chair of the National Association of College and University Business Officials (NACUBO) Accounting Principles Council. Cheryl received the Daniel D. Robinson Accounting Award from NACUBO in 2010 for her ongoing commitment to the advancement of college and university accounting and financial reporting. In Ann Arbor, Cheryl serves as a board and advisory committee member of local community, arts and cultural organizations.
Associate Vice President for Finance
SHOW FULL BIO » Charles Tegen serves Clemson University as an Associate VP for Finance. He is a certified public accountant with over 30 years experience in positions related to higher education and governmental accounting and financial reporting. Charles has served as chair for the NACUBO Board of Directors and currently is serving as the higher education representative on the Governmental Accounting Standards Advisory Council. He has received NACUBO’s Daniel D. Robinson award, which recognizes individual excellence and leadership in the advancement of college and university accounting and reporting. Charles has been a frequent speaker at NACUBO and the related regional associations professional development programs.
University of California, San Francisco
SHOW FULL BIO » Tammy Wallace is an accomplished professional with demonstrated expertise in successfully managing accounting and administrative functions for large nonprofit environments. As an Assistant Controller at the University of California, San Francisco, Tammy Wallace provides leadership by overseeing the accounting and reporting function. Her responsibilities include maintaining cash, credit card compliance, and internal controls; ensuring the quality and integrity of all general ledger data, preparation of UCSF’s annual and quarterly financial reports, and tax compliance. Tammy is also a leader in a current major campus initiative at UCSF called Finance 3. Finance 3 encompasses the development of a new chart of accounts, a campus-wide budget tool using Hyperion Planning, and a robust internal management reporting tool using Cognos. Wallace specifically leads the design and implementation of the enterprise-wide chart of accounts expected to go-live in January of 2014. Previously, Wallace was the Chief Financial Officer for the Fort Worth Museum of Science and History where she was responsible for budgeting and finance and administration, including accounting, payroll, human resources, legal and information technology. Tammy also spent 8 years as the Director of Accounting at Texas Christian University. Tammy was a Board of Directors and audit committee member for Camp Fire Kids, and is most recently a new board member for LevyDance in San Francisco. Tammy graduated magna cum laude from the University of Texas at Arlington with a masters and bachelor’s degree and earned her CPA while beginning her career as an auditor for Ernst & Young. Tammy’s personal passions include road and mountain bike riding and racing, as well as her love for dogs, specifically, her American bulldog mix named Heidi.
Partner, Audit Services, Not-for-Profit & Higher Education
Grant Thornton LLP
SHOW FULL BIO » Rick is the firm’s West Region Higher Education and Not-for-Profit Practice Leader and has over 26 years of public and private accounting experience. He has served clients in a variety of industries, including not-for-profit, higher education, healthcare, and employee benefit plans. Before joining Grant Thornton in 2009, Rick was a partner at PricewaterhouseCoopers (PwC) in the Not-for-Profit and Higher Education Group in the Los Angeles office. Beginning his career with Coopers & Lybrand in Los Angeles, Rick was the lead manager of the higher education and not-for-profit practice. Rick then worked as the Director of Finance for a large Los Angeles area not-for-profit organization and then served as Controller at Occidental College, before returning to PwC. Rick’s higher education experience includes the Thunderbird School of Global Management, Biola University, Occidental College, ASU Foundation, Southwestern Law School, Western University of Health Sciences, University of Southern California, the Claremont Colleges, University of California System A-133, UCLA, UC Davis, Pomona College, Seattle University, Azusa Pacific University, Pepperdine University, Loyola Marymount University, California Institute of Technology, University of La Verne and Art Center College of Design. Rick received his B.A. in Accounting from Claremont McKenna College, where he also majored in Religion. He is a Certified Public Accountant, a member of the FASB Not-for-Profit Resource Group, a member of the WASC Financial Task Force, the AICPA, and the California Society of CPAs. He is also on the board of Atherton Baptist Homes, a member of the finance & audit Committee for Maranatha High School and served four years as the Chairman of the Board at the First Baptist Church Temple City, where he now serves on the finance committee.
Associate Vice President
University of Utah
SHOW FULL BIO » Mr. West started his career in California, where he worked for two different CPA firms. He then joined Utah State University as a financial analyst, later becoming an accounting supervisor in the Controller's organization. Following his 7+ years at Utah State, he joined the University of Arizona where he held various positions over a 15 year period, ranging from project manager to associate controller. Just prior to joining the University of Utah in 2003, he worked for two years at the Maricopa Community Colleges in Phoenix, as Director of Financial Services & Controller. Mr. West received his B.S. and M.B.A. degrees from Utah State University and has been a certified public accountant since 1979. His current position is Associate VP for Financial & Business Services. He has been actively involved for many years as a workshop instructor and committee volunteer with both WACUBO and NACUBO, and is a past recipient of NACUBO's Professional Development Award.
Associate Vice President for Financial & Data Analytics
University of Michigan
2013 Higher Education Accounting Forum
May 19-21, 2013
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