Public Announcements
AGA-KC February 2020 Professional Development Luncheon
The KC AGA Chapter met at Nick & Jake’s for their February Professional Development Luncheon where Dr Leigh Salzseider, UMKC Accounting Chair joined us as our speaker. His talk, “Human Capital Management: Who is the accountant of the future?”, was an insightful discussion about the changes taking place in the accounting profession. Automation has touched accounting just as it has changed the automotive and the financial investment industries. The AIPCA is taking steps to adjust the requirements for CPAs. In turn, universities are adjusting the programs that have historically been driven primarily by accounting classes. Programs of the future will incorporate data analytics, critical thinking and problem solving skills classes. It is an exciting and dynamic time in the accounting profession. This hour long talk provided a glimpse of what organizations might expect from our future accountants. Click Here to view Dr. Salzseider’s presentation.
AGA-KC January 2020 Professional Development Luncheon
The KC AGA Chapter convened their January 2020 Professional Development Luncheon at Garozzo’s. Ms. Debbie Siragusa, CPA was our guest speaker for the event. Debbie suggested a better understanding of the $20 million annual Library Budget & Operations could be helped by first looking over prior year’s activities leading to the present budget involved with the Library’s multi-locations/operations. Debby spoke of growing up in Oklahoma and that heritage. Her early work experience started with OK, Dept of Tourism and Parks, she transitioned to accounting with the OK City School system budget & operations.
She cited increasing involvement with legal guidelines and school reporting requirements. Thirteen years ago, Debbie with her family, moved to Kansas City. When she started looking for a job here, she saw the Library position announced; she applied. After she was selected, she became one of three full-time Library employees working with the Library budget (currently $20 million) and library operations.
Debbie explained several of current Library operations as she tied in “checking out library books” to meet the needs of Kansas City’s underserved students and public library patrons. Moving from the individual library patron, Debbie mentioned the association with MO State Librarian, with various library associations (mentioned there are about 200 libraries in MO) and sharing information about best library practices. She discussed the make-up of the Kansas City Library locations, the ten Library buildings (including the older Central Library on 12th Street and the newer Plaza Library). She cited the $20 Million operating budget and annual expenses including book and electronic book purchases, employee salary and benefits, additional library vehicles and “outreach” program expenses. Annual book purchases are about 800,000 books and about four million users are served annually. She mentioned $2 million budgeted for new book purchases annually plus $1 million for electronic book purchases, including books in “Large Print” for benefit of readers needing that larger print feature.
As a stand-alone agency, the K.C. Library doesn’t receive funding from Kansas City Budgets. The Library system is dependent on property tax revenue for the major portion of the annual budget. The Library Board governs the Library System and Operations. The Library Board is made up of community leaders, some are very well known. The Library Board has the authority to raise or lower a property tax rate. This assessment rate is allocated and used solely for Library Funding. Other funding sources Debbie mentioned, included fees charged for book sales or "lost item” charges. However, no “late” or “overdue fees” are charged. Other funding sources may include or donations from estates (wills or trusts and last year a former librarian donated $1 million). Sometimes the donation is that of a privately owned book collection, etc.
With the hour gone, Debbie answered a few questions in closing and handed out the current weekly events email (booklet) : kclibrary.org/newsletter
AGA-KC December 2019 Professional Development Luncheon
The KC AGA held their December Luncheon on Wednesday 12/18/2019. Dr Rappaport, Economist with Federal Reserve Bank of Kansas City, missed his lunch but, opened his talk by sharing about coming to KC some 20 years earlier.
He moved from New York City and has made some “adjustments” over the years. As he warmed to his subject, he posed several questions around his Economic topic of “When is Growth Good”, Dr. Rappaport engaged the AGA group, citing some of the steps he’d learned while working on his Doctorate at Harvard and then, as he has been employed (last 20 years) by the KC Reserve Bank District.
He asked the group to recall a recent corporate search for a new headquarters. His cited Amazon’s search a couple of years earlier, by competition, for a new headquarters.
He listed the three criteria the company announced they would use. First item listed was a location with less than one million population, second a stable and friendly location and finally, a location able to attract and retain talented personnel, etc.
The Prize: 50,000 jobs (with $100,000 annual salary) along with proposed capital investment of $5 Billion.
He discussed the company’s announced location in the New York City (NYC) Burrow … which was quickly followed by a “grassroots” action by people “against the proposed Amazon growth” in their “neighborhood.”
Winner: He pointed to announcement of separation of headquarters with TWO locations, one in NYC (population of 20 million) and one in Washington D. C. (population of 6.2 million) T.B.C.
Returning to his outline, he shared ideas about growth during the last 17 years of this century. Dr Rappaport sees as growth examples as cities of 500,000 to 3 million population as leading centers of that have experience the most of recent growth. Many are in southerly locations of this country but, involve much more than just warmer climates. He included discussion of taxes, benefits and costs to the city and related many of these to the individual who might be planning to move To, or From, a growth area.
Running short on time, he answered several questions and the luncheon ended due to the announced schedule.
AGA-KC November 2019 Professional Development Luncheon
The Kansas City AGA Chapter hosted a Fall Seminar at the Johnson County Community College providing 8 CPE’s for each of the 46 attendees.
The 2019 Fall KC AGA Seminar kicked off with a discussion about “Lean Management” where Wendy Lubbe shared her experiences working through process improvement projects with the US Environmental Protection Agency’s Region 7 Office. Wendy talked about how the EPA approached the challenge of improving their various processes and how the teams worked well together. You can review her presentation via this LINK. Our next speaker joined us from the Internal Revenue Service – Mr. Rich Littrell discussed several of his recent IRS criminal investigations and discussed how some citizens attempt to evade taxes all together. Nick Willis from the Wichita State University Environmental Finance Center was next on deck. Nick discussed how cities and towns manage their water utilities to include the cost models, maintenance schedules and Capital Improvement Programs. You can view Nick’s presentation via this LINK.
FBI Special Agent Kevin McCrary returned for an encore discussion about the ever popular ethics topic. Kevin opened with a brief background of the FBI and why ethics are so important at the FBI and all organizations. He reviewed the AGA National Ethics requirements that all AGA members are required to adhere to in order to be a member of the Association. Retired FBI Agent Randy Wolverton followed the ethics discussion with a review of forensic accounting practices. He reviewed several high-profile cases from the KC metro area and explained how his teams would “follow the money” to catch the targeted criminals.
Another encore speaker was Adam Travis from the USDA’s Farm Production and Conservation (FPAC) Business Center who provided an overview of major accounting system migration to an SAP environment. Adam provided the details of the legacy Core system and the methods he and his team undertook to identify the transaction flow from the “as-is” status and developed a migration plan for the “to-be” destination. Adam’s presentation is available via this LINK.
AGA-KC October 2019 Professional Development Luncheon
The Parkway Social Kitchen hosted the KC AGA October Luncheon on Wednesday 10/16/2019. We had a very interesting presentation on the new Missouri Department of Revenue Internship Program by two auditors from the Field Compliance Bureau in Kansas City, Diana Brown and Emily Coon. If you missed it, please take a look at the presentation – HERE. There are great tips on how a well-executed program can server as a catalyst to get new employees into your organization and be a benefit to both you and the intern.
AGA-KC September 2019 Professional Development Luncheon
The KC AGA Chapter met at Hereford House in the Northland for their September Professional Development Luncheon. Mr. John Green, CPA – Deputy Airport Director for the Kansas City International Airport – provided a presentation titled “Airport 101: Budgeting and Into the Future”. He discussed the new airport project to include income sources, expenditures and capital requirements. Luncheon attendees earned 1 CPE.
AGA-KC August 2019 Professional Development Luncheon
The Grand Street Café hosted the August 21, 2019 Professional Development Luncheon for the KC AGA Chapter. Ms. Vivien Zhi and Ms. Joan Pu, senior auditors in the City of Kansas City Auditors Office provided thrilling presentation on their past audits of the City’s Information Technology Security and how their recommendations help change the City’s approach to cyber security. The presentation also offered tips that each of us can use on our personal devices. It was surely a presentation not to be missed. You can view the IT Audit Team’s presentation HERE.
The lunch at Grand Street Café was great too.
March 2019 Luncheon
After battling the weather issues in February – the KC AGA Chapter met on March 20th when we welcomed Shirley Plemmons from H&R Block back for an update on the 2018 Tax Changes. Shirley has more than 35 years’ experience as a Tax Advisor and she shared her knowledge about the Tax Cut and Jobs Act. She highlighted the changes to exemptions, deductions and the child tax credit. She also discussed changes to Employee Business expenses as well as the parallel Alternative Minimum Tax. Shirley can be reached via email to [email protected] if you would like additional information or any tax assistance.
December 2018 Luncheon
The Dec 2019 AGA KC luncheon featured Laura Logan, CPA, USDA, KCC as our Speaker. During the luncheon, at Café Trio on Main Street, KCMO, Laura spoke on Liability and Accruals.
With the luncheon served, Laura presented Liability questions to the audience which she followed by clear answers, supported by illustrations, in detail, that were easy to follow and made good sense. Laura has a gift of teaching and Liabilities … after lunch, is not the most riveting subject! Laura made it informative and interesting, while teaching, and using USDA Farm Program Funding examples. Laura illustrated two types of transactions as “Non-Exchange” (I would use an example of a grant as a comparison) and “Exchange” transaction that could be illustrated by a farmer delivering 5,000 bushels of grain as repayment of a prior loan. Accruals, Laura defined as a record of what you owe but, haven’t been billed yet; goods received, but not yet paid for. She cited disaster situations, hurricane crop losses, etc., in which USDA provides aid to farmers who were covered by their crop insurance programs. Laura’s time passed quickly and was most interesting to the writer, who as a farmer in past years, was assisted by some of the USDA Programs she discussed. AGA Kansas City Chapter Thanks Laura Logan, CPA, (Past K C Chapter President) for sharing her time and thoughts on Liability and Accruals.
Point of Information: NO, you didn’t miss a recap of Jan 2019 as NO Jan 19 AGA KC meeting was held and NO Feb 19 Meeting was held, cancelled due to the snowstorm the night before. In the Feb 19 AGA KC meeting we had planned to install Kansas City AGA Chapter’s new President, Mari Ruck, Commissioner of Revenue, KCMO. Please Congratulate Mari when you see her next.
November 2018 Seminar
Following the VETERAN'S Day Holiday, The Kansas City AGA Chapter hosted a Fall Seminar providing 8 CPE's for each of the 74 attendees. AGA's Erin Given, CPA, was responsible to put together the program and contacted speakers, each of which gave excellent presentations.
Starting the Seminar, Retired FBI Agent, Bob Herndon, CPA spoke about accounting and ethical aspects of two real world cases he'd investigated. The first involved a international grain and food processing firm that was involved in international price-fixing schemes. After successful prosecution of personnel involved "Hollywood" made the story into the movie, "The Informant" starring Matt Damon. Agent Herndon told some of the details using an accounting approach, bringing in fraud aspects, employing lots of common sense by using conversations instead of confrontations and how the events lead to illegal payoffs, etc. He illustrated some of these key decision points (i.e. to take illegal actions) with clips from the film! Wow! He had (kept) everyone's attention! Agent Herndon's second case involved a former Kansas City area pharmacist who shorted prescriptions and resold the drugs for huge profits (est. $ 10 mil) and is now serving a thirty-year sentence. Again, cost of goods purchased pointed to the huge gap between reported sales … then, contrasted to respective bank accounts that showed millions of dollars.
Colin Humphrey, USDA, brought an excellent presentation of EXCEL data management and program tools to use in aiding the user to refine quantities of date and report answers for a variety of uses. Colin had examples that aided in the learning and application of EXCEL programs to enable any user to become more proficient and report needed information summarized from raw data. This was specialized knowledge and Very Well Presented by Colin! You can access Colin's information via this LINK.
Following lunch served by JOCCC's Culinary Department (very good), Rachelle Styles, CPA, MACC, started the Ethics presentation by asking each person to write out a meaningful definition for "ethics, moral, and law." Then, she asked each of the several tables to share their table's definition of each of the three terms. That got the discussions started. Rachelle brought in various situations as a framework to form a solution to a problem/situation. She repeated the feeling of "uncomfortable" as an indicator … causing each participant to seriously consider the values (often personal) supporting their evaluations of ethical, moral, and lawful applications. We even included some terms written in Mayflower Compact written in 1620 offshore of present-day Cape Cod area of Massachusetts. Rachael certainly provoked some thoughtful reflections on values, in a non-risk setting and in a positive framework. Thanks Rachelle.
"Visibility: What it means for Success" was a leadership title for Samantha McCloud, AIA, MS as she shared a framework of "Narrative, Blind Spots and Inclusion", that she uses to assist herself and others working to become more successful. Samantha included some personal examples and settings when she "missed opportunities" to have gained good visibility as a "capable person able to do the job." She gained insight when others asked questions of her for which she had answers, "Yes, I can do that …" She knew she could do the things in question, but it was a "Blind Spot" for her in that she had not told/ shown others, so they would know it. She emphasized mentorship and illustrated ways it can benefit the newer employee or one who is trying to advance/change. Samantha brought a positive emphasis in her presentation … starting with herself, then others, and certainly including management/leadership. She shared very practical and useful ways of thinking of your "visibility" in an organization.
Ben Krehbiel, Deputy, EPA, Region VII spoke on leadership emphasizing the idea of challenging yourself in doing things "outside your comfort zone" and taking challenges that would be easier to "skip." He repeatedly spoke about focusing on capabilities of employees and encouraging them. Ben shared a film clip of the Ritz-Carlton Hotel Owner, Horst Schulze emphasizing "customer service" and what a difference that makes. A light-hearted saying, "Fake It … till you Make It!" was another way Ben challenged us to think of doing something out of our "comfort zone." Ben has a very "Positive" view that he shared on leadership and I think we could say, "personal leadership." Challenge yourself! View Samantha's presentation HERE.
USDA's Mike Fiene, Chief, Internal Control & Planning Staff, spoke of practical matters of law and estate planning by sharing some of the lawful requirements triggered by age or retirement actions. He used several charts to easily compare various aspects of estate planning during employment years and after retirement. Mike provided some useful checklists that are easily tailored to an individual situation. That was a very effective and helpful approach to a subject often neglected. Thanks, Again Mike. See Mike's presentation HERE.
AGA-KC October 2018 Luncheon
On Oct 17th Dr. Richard Olsen, Staff Member at U. S. Army's, Command and General Staff College (CGSC), Ft. Leavenworth, Kansas, spoke with the Association of Government Accountants, Kansas City Chapter. During the scheduled luncheon at Café Trio on Main Street, KCMO. Dr. Olsen spoke on Ethical Decision Making. Dr. Olsen has been on the CGSC Staff over 16 years and teaches in the Ethics and Leadership subjects.
With the luncheon served, Dr. Olsen began the presentation with overhead slides and his handout page entitled the Ethical Triangle. At the top of the triangle marked "Principle-Based" (ethical decision making) was based on rules, regulations, policies, and laws. The lower right corner was labeled "Virtues" (for ethical decision making) citing: Golden Rule: "Do to others what you would have them do to you." At the lower left corner, "Consequences" (ethical decision making) was shown to include looking ahead to realize the consequences of that decision … "The end justifies the means" … for the Greater Good.
Dr. Olsen opened several discussions in the hour by first using a current event, then asking for comments using each of the three ethical approaches … or all of them. When an ethical decision seemed to fit, he brought into the discussion, an exception. The discussion then broadened. To say it proved thought provoking to this writer is very true. As others contributed their views with discussions, a first decision seemed to expand by including a wider basis supporting an ethical decision. As the allowed time ended, it seemed we had only started into this subject. AGA Kansas City Chapter Thanks Dr. Olsen for sharing his time and thoughts on ethical decision making. View Dr. Olsen's presentation here.
AGA-KC September 2018 Luncheon
On Wed 18 Sep 2018, Marty Nevshemal, CFO of Sporting Kansas City (Major Soccer League, MSL) Club spoke with the Association of Government Accountants, Kansas City Chapter at Café Trio on Main Street. Marty received Kansas City Business Journal's "CFO of The Year Award" on 14 Jun 2018.
Touching first on Sporting KC's club history, Marty included bits of his experience growing up in Iowa and playing soccer. He explained soccer history and gave England credit for the term "soccer" and explained "football" and other related terms. Moving thru planning and development of Children's Mercy Soccer Stadium at the Legends, Marty identified many of the differences in creating a memorable experience and brings fan and families back match after match. Looking towards the next World Cup Soccer Matches, Marty added numbers into the mix of soccer attendance world-wide. (See the web site for Marty's slides and 3.6 Billion viewers explained). Talk about "Information Overload" … as he was explaining possibilities for Kansas City soccer fan and Visitors; the numbers get really big! This was a most informative meeting looking to the next few years for Kansas City growth! Marty's presentation may be viewed => CLICK HERE
AGA-KC August 2018 Luncheon
Kansas City, Missouri's Auditor, Mr. Doug Jones joined the KC AGA Chapter on Wednesday, August 15th at Bo Lings Restaurant on the Plaza. Mr. Jones gave an excellent presentation covering a brief history of the Audit Office and six recently completed Kansas City Audits. Reflecting on Doug's very positive auditing approach, had I heard such a discussion when I first started auditing, I would have greatly benefited in conducting audits and implementing audit recommendations. (The food at Bo Ling's was delicious -with leftovers … plus extra cookies - but, the group's focus was on K. C. Audits!)
Doug didn't disappoint presenting "Direct Financial Impact of $17 million" potential value in savings to Kansas City credited to the six reported audits. In one audit, "Preserve and Restore Park Ecology with Sustainable Maintenance Approach," additional public notice resulted in a Conservation Award by an outside agency! Doug's presentation can be viewed (HERE – 201808-KCMO-Audit.pdf). You may also view all audit reports on the KC Auditor's website here: http://kcmo.gov/cityauditor/
At AGA's Professional Development Training Conference in Orlando last month, Mari Ruck, KCMO's Commissioner of Revenue represented the Kansas City Chapter and received the Chapter Recognition Platinum Award for the 2017-18 program year!
AGA-KC July 2018 Luncheon
Kansas City, Missouri's Water Dept, CFO Sean Hennessy joined the KC AGA Chapter on Wednesday, July 18th at the Café Trio. Sean provided an excellent presentation regarding the current utility budget just of just over $400 million. With much energy and enthusiasm, Sean spoke about some past laws that require present day compliance and the financial effects. Sean interweaved financial information with answers to practical questions at micro (homeowner water/sewer use) and macro (commercial business water/sewer use) levels. Yes, he did get some questions that ranged from instance of water seeping across streets to the Departments' outlook for future water/storm water/sewage compliance and related costs. View Sean's presentation.
Thank You, Sean!
USMC's SSgt Hodges joined the AGA luncheon as well. After Sean's presentation, SSgt Hodges briefed AGA KC about "Toys-For-Tots, Christmas-In-July". Norma McCloud, Community Service Co-Chair introduced SSgt Hodges and presented him with a collection of packaged toys and cash contributions. For August, a work assistance date is being planned with Heart-N-Hand Ministries in Belton, MO. More to follow on this as the plans are finalized.
At AGA's Professional Development Training Conference in Orlando later this month, Mari Ruck, KCMO's Commissioner of Revenue will represent the Kansas City Chapter in receiving the Chapter Recognition Platinum Award for the 2017-18 program year!
AGA-KC April 2018 Seminar
Kansas City AGA Chapter's Professional Development Chair, Ms. Erin Givens, CPA, outdid recent seminars this past Apr 17, 2018! The variety of topics added to the effectiveness of the Seminar. Leading off, we first heard from Dr. Lee Stuart, who heads KU's Leadership Program, as he caught everyone's attention by his challenges. Drawing on ideas from a Master Instructor, he used several of Leonardo's Principles, to guide our thinking, as he asked the group to assess five questions on two different objects used a century ago in Blue Rapids, Kansas area by his Grandparents. This gave Dr Stuart an opportunity to honor them, their hard work in providing for their families. An Excellent presentation starting with curiosity, demonstration, art/science, ambiguity and learning (including five repetitions). A real change of pace came with the presentation by Mr. Rob Gilligan, an Emporia City Council member speaking to us on the "Kansas School Finance in the Court, the Legislature and School Districts." Mr. Gilligan is with the KS Assoc. of School Boards. He gave a most informative discussion of this topic of significant interest throughout Kansas Schools. Click here to view Mr. Gilligan's presentation (Gilligan.pdf).
Lunch was ably provided by JCCC staff. Moving to the subject of Ethics, FBI's Special Agent, Kevin McCrary, CPA reviewed ethical decisions using everyday decisions people face. He reviewed AGA's Code of Ethics, as well, addressing what is an annual training requirement for many of the attendees. Bryson Travis, an Instructional Coach with Excelsior Springs Middle School system reviewed the distinction between "advice" and "feedback." His topic, "Providing High Quality Feedback and Developing Growth Mindset in Yourself and Team." He emphasized the "Growth" aspect for yourself and team. Very positive approach to team performance enhancement. Click here to view Mr. Travis' presentation (Travis.pdf). Our final presentation, "Organizational Gender Balance" was presented by Dave Rowell, a Master Instructor, with National Oceanic and Atmospheric Administration. A 'take-away' for me was the measurable increased performance and results when the workforce is balanced by gender and the positive results can easily be seen. The seminar attendees received 8 CPE hours for the day's training
AGA-KC March 2018 Professional Development Luncheon
On 14 March 2018, Shirley Plemmons, EA with H&R Block spoke on "Tax Topics" at the AGA-KC's luncheon. Shirley joined H&R Block in 1983 as a Tax Preparer and began teaching Tax classes in 1985. She passed the Enrolled Agent exam with the IRS in 1988. Shirley has been married for 41 years and has four fabulous grandchildren ages 3 ~ 7.
Shirley's topics focused on the new Tax Cuts & Jobs Act (TCJA). She reviewed several of the major changes in taxes for 2018 and beyond, including – Tax Brackets, Exemptions, Child Tax Credits and more. Please find a copy of Shirley's presentation (HERE). Thank you Shirley!
AGA-KC December 2017 Professional Development Seminar
On 20 Dec 2017, Scott Huizenga, (MPA, K.U.) Budget Director, Kansas City, MO spoke on "Citywide Business Plan & Budget Overview". Scott has served in the Budget Director position since his appointment in 2013. Scott manages the development, implementation and monitoring of the KCMO's $1.6 billion annual budget while leading the development of the Citywide Business Plan and Five-Year Financial Model. Please find a copy of Scott's presentation (HERE)
AGA Kansas City Chapter "Thanks" Scott for his most interesting presentation. In addition to explaining the budget process, Scott brought in discussion of public meetings and input into the budget process and its contribution to the Five-Year Financial Model. When asked, Scott confirmed the incorporation of citizen/public comment and involvement places the Kansas City Budgeting process into a "model" category. Other municipalities often contact KCMO asking to share or use these public input meetings/ comments/procedures that Kansas City has so effectively Implemented in its budgeting procedures.
Thanks Scott!
AGA-KC November 2017 Professional Development Seminar
The Kansas City AGA Chapter hosted their fall 2017 Professional Development Seminar on Tuesday, November 14th at the Johnson County Community College. The seminar's topics included ICFR Blocking & Tackling, Accountant = Auditor relationships, Leadership, as well as the ever-popular Ethics. The seminar concluded with an interesting discussion about "Challenges of a Nonprofit CFO". Mr. Mike Feine and Mr. Barry Owens from the USDA Farm Services Agency opened the seminar with their tag-team presentation "Internal Control Over Financial Reporting (ICFR) Blocking and Tackling." Mike and Barry shared their presentation with us – click here to view.
The next topic for the day was "Reimaging the Auditor Accountant Relationship" led by Mr. Adam Travis, CPA, CISA also with the USDA FSA. Ms. Rachelle Styles, CPA was up next with an interactive discussion about ethics with specific scenarios. Following a lunch break where attendees had an opportunity to network – Ms. Christal Watson, President and CDEO of the Heartland Black Chamber of Commerce engaged the attendees with a discussion about "Becoming a Conflict Competent Leader." You can view Ms. Watson's presentation here Ms. Sarah Schiltz, CPA and Partner with MarkNelson LLC shared her experiences as a volunteer serving with the Dream Factory. She explained the organization's mission and went on to discuss how they manage their finance and accounting operations.
Our final presentation for the day was by Mr. Anthony Funk, CFO for the Catholic Charities of Northeast Kansas. He provided a discussion about some of the challenges a CFO for a nonprofit organization faces. His presentation is here. The seminar attendees received 8 CPE hours for the day's training
