APIPA 2017 Conference Instructors
Michael J. Binder
Michael is the Director of the Graduate School USA, Government Audit Training Institute. Hes has served over forty two years in federal audit staff, management and executive positions in GAO, the Inspector General community and as Acting Inspector General of the National Endowment for the Arts. As Assistant Inspector General, Deputy Chief of Staff, Senior Resource Official/CFO, and Supervisory Forensic Auditor, U.S. EPA Office of Inspector General (OIG), he directed the EPA OIG's internal risk assessment, audit follow-up, audit and investigative planning, budget development and execution, legislative analysis, program evaluation, policy review, performance measurement and financial reporting, human resources, audit peer review, procurement, quality assurance assessments, Hotline, and cost accounting program. He led EPA OIG's strategic planning, and pioneered the application of logic models and SWOT Analysis for planning and performance measurement in the OIG, for EPA and the federal IG community. He created the President's Council for Integrity and Efficiency (PCIE) Environmental Consortium, and Chaired the PCIE Government Performance and Results Act Committee.
Michael has a BBA and MBA in Finance and Economics from the George Washington University, attended Harvard University, the Federal Law Enforcement Training Center and the Federal Executive Institute. He is a Certified Internal Auditor, a Certified Fraud Examiner, and a former national officer of the Association of Government Accountants.
Michael has been an adjunct professor of management, finance, white collar crime and auditing since 1975. He is currently a faculty member of the Graduate School USA, the University of Maryland, and a Certified Seminar Leader with Fred Pryor. He has been a guest lecturer/instructor at Salisbury University, George Mason University, University of Michigan, Florida Atlantic University, the Federal Air Marshall Academy, Federal Law Enforcement Training Center and the Council of Inspectors General Training Academy. He is a principle contributor to the development of the University of Maryland's White Collar Crime Certification curriculum. He created The Montgomery Summer Tennis Camps, published several professional articles and course texts, is a professional orchestra leader including performing at the Kennedy Center and for Presidential Inaugural Balls, and is commissioner of several adult sports leagues.
Frank Crawford is President of Crawford & Associates, P.C., Certified Public Accountants, an accounting firm located in Oklahoma City, OK. The firm specializes in providing auditing, consulting and accounting services solely to governmental entities and is a member of the AICPA and the Government Audit Quality Center. Over the last 31 years, Crawford & Associates has provided a variety of audit and accounting services to all sizes of government including many types of financial statement audits and attestation services, fraud investigations, internal control analysis, accounting policy and procedure development, outsourced internal auditing and internal monitoring, developing management anti-fraud programs and controls, quality assurance reviews, training, and expert witness services.
Mr. Crawford was the recipient of the Association of Government Accountants (AGA) 2014 Private Sector Financial Excellence Award, an annual recognition of one individual who has been deemed by the AGA to have made significant contributions to the field of governmental financial management.
Frank was also recognized as a recipient of the Graduate School's "2010 Instructor Excellence Award". Quoting the Graduate School officials, "Your students and colleagues, as well as Graduate School Staff, honour and value the work that you do here, as evidenced by the many statements of support that praised your skills. Of the School's 800+ instructors, you are one of only thirteen who will receive this prestigious award this year."
Also, in 2008, Mr. Crawford completed a 4 year term as Chairman of the AICPA Government Expert Panel after serving on the Panel for 11 years, and is currently the Chairman of the Oklahoma Society of CPAs Government Accounting and Auditing Committee (19 years), and has also been involved in a number of other AICPA committees and task forces as they relate to governmental accounting and auditing, including the AICPA Governmental Accounting and Auditing Committee, the AICPA Government and Not-For-Profit Expert Panel, the AICPA Government Performance and Accountability Committee, the AICPA GASB 34 Audit Guide Revision Task Force, and the GASB's recent Financial Reporting Model revision Task Force. Mr. Crawford just completed a 4 year term as Chairman of the AICPA's annual Government and Not-For-Profit Training Conference after serving on the Planning Task Force of the Conference for the past 18 years.
Over the years, Mr. Crawford has assisted both the AICPA and GASB in the development of several implementation guides as a member of an advisory group, task force or technical content provider. His experience with GASB 34 implementation and audit issues dates back to June 30, 1999, as auditor of the first general-purpose government in the United States to implement the requirements of GASB 34.
Mr. Crawford is also currently working with many of the US states, territories, commonwealths and freely-associated compact governments on audit finding resolution and financial analysis projects and also serves as a technical consultant and advisor to a number of Federal Government Agencies.
Frank is a frequent lecturer, trainer and discussion leader for numerous groups, including U.S. Federal Government Agencies, various local and national CPA firms, a number of State Societies, and has also appeared in several AICPA continuing professional education videos and live satellite CPE broadcasts and Webcasts related to governmental accounting and auditing.
Commonly known as Frankie to clients, friends and family, Mr. Crawford has two children, 25 year-old daughter Madison, a Pediatric ICU RN, and 20 year-old son Blake, a two-time State Champion in HS tennis, and now playing NCAA college tennis as a redshirt freshman at Newman University in Wichita, KS. Mr. Crawford also has the good fortune to be married to Cindy Crawford (not the supermodel, but better).
Patricia Keehley, Ph.D.
Dr. Keehley has over 30 years of training and consulting experience on topics such as leadership, ethics, performance management and measures, and government auditing. She spent a significant portion of those years on Graduate School USA assignments throughout the U.S. and Pacific and US Virgin islands. Dr. Keehley previously delivered courses at several APIPA conferences and for the audit offices on Guam, CNMI, and Palau. She frequently facilitates the December conference of the Island Governments Finance Officers Association.
In 2009, Dr. Keehley served as a Fulbright scholar in Wuhan, China. Additionally, she was Associate Professor and Director of the Master of Public Administration program at Southern Utah University. She published the second edition of her book, "Benchmarking for the Public and Nonprofit Sectors," (Jossey-Bass, 2006), which includes several chapters on how to use measures and benchmarking in audit offices. Dr. Keehley worked for the U.S. Government Accountability Office in Atlanta, Georgia, and Washington, D.C. and the U.S. House of Representatives Appropriations Committee. She currently resides in Las Vegas with her husband and daughter.
Greg Matayoshi has over 20 years' experience working with governmental agencies and is a Principal Consultant with TAP International, a premier consulting firm based in northern California providing a full range of management consulting, performance audit, internal audit, compliance and risk assessment services as well as training (performance measurement, leadership, strategy and audit) to public agencies. Prior to joining TAP International, Greg was the consulting director for two of the largest accounting firms in the western United States.
Greg has an MBA in Finance and Technology Management from the University of California, Davis, a BS in Mechanical Engineering from the University of Colorado, Boulder, and is a Certified Information Systems Auditor. Greg has also instructed Program Evaluation classes for the University of Southern California and the University of San Francisco Masters of Public Policy programs.
During his career working with governmental agencies, Greg has assisted most of the major cities, counties, authorities and pension plans in California with their financial audits and evaluations of internal controls over their financial management systems. The results of his work have led to greater control and security of confidential and private information as well as assurances over the accuracy, integrity and completeness of financial information. Greg has also been fortunate to have been the independent financial analyst for two of the financing authorities within the California State Treasurer's Office for a period of four years.
Greg is a former US Air Force Officer and instructor in electronic warfare systems and now resides in Sacramento, CA with his wife and two children.
David Rykken is a Supervisory Public Health Advisor at the Office of the Assistant Secretary for Preparedness and Response.
David has a Postgraduate Diploma in Public Health Leadership and Management from the Fiji School of Medicine, a MPH in Policy and Administration from the University of North Carolina and a Diploma from the United States Naval War College as well as a BA from St. Olaf College and is a certified instructor.
David was the Chief of the Ancillary Services Division, in the Bureau of Hospital and Clinical Services, Ministry of Health (MOH) Republic of Palau (ROP). Other duties included: the HPP Coordinator, the HRSA Area Health Education Center Academic Coordinator, the HRSA Pacific Clinical Training Coordinator and the CDC Distance Learning Coordinator.
David has taught all of the Graduate School courses that lead to the Certificate in Grants Management and stays current on issues related to oversight and monitoring of grants. He has more than 15 years of experience writing, implementing and overseeing grants.
U.S. Department of the Interior employee Beth Schubert is the Office of Inspector General's program coordinator for its Insular Areas Capacity Building Program. The Office of Inspector General (OIG) serves as the comptroller in the United States insular areas of Guam, CNMI, U.S. Virgin Islands and American Samoa, and has audit responsibilities in the Federated States of Micronesia, The Republic of the Marshall Islands, and the Republic of Palau. Beth is the first full time coordinator for the program.
Beth is responsible for all OIG training and technical assistance in the insular islands and has launched a U.S. based training in OIG's Colorado location, which is now in its second year. The training is available to Offices of the Public Auditor employees involved in audits and evaluations. Upon completion of this year's program, 15 employees will have been trained onsite in Colorado, as well as numerous others through island-specific trainings during the past few years.
Beth started her federal career as an intern with the Department of the Interior in 2003, joining the OIG's Colorado office in 2008. In 2010, she accepted a 2-year assignment located in Honolulu, and has worked in the islands on and off since 2010. In 2012, she became a supervisor, overseeing performance audits. During that time, she continued to work with the insular areas' offices and has had the pleasure to visit the beautiful islands of Guam, Marshall Islands, Palau, Pohnpei, Kosrae, and Yap.
Ms. Schubert holds a master's degree in business administration from the University of Colorado, as well as master's degree policy management from Georgetown University in Washington, DC. Her bachelor's degree is in business administration with a specialization in finance from Bowling Green State University in Ohio. She is a certified fraud examiner.
Dr. Yamamura brings to APIPA more than thirty years of experience in industry and academia. She is licensed as a CPA in California and Nevada. She began as an auditor with Peat, Marwick, Mitchell & Co. (now KPMG) in San Francisco, California, and moved on to work as an Audit Manager for Touche Ross & Co. in the Commonwealth of the N. Marianas. 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 Vice President of Finance in the savings and loan industry.
Following the completion of her doctoral studies at WSU, Dr. Yamamura taught accounting information systems and auditing at the University of Nevada Reno (UNR). In 2005, she served as Chairman of the Nevada Society of CPAs, the first academic to hold the position in the organization's 58-year history. In recent years, she has been providing training to island governments throughout Micronesia and the Virgin Islands, teaching students in a sustainable MBA program, and developing content for online MBA programs.
She has written articles appearing in the Journal of Accountancy, the CPA Journal, and the Internal Auditor as well as numerous academic journals. Her research focuses on the management of professionals and includes examination of factors impacting ethical judgments as well as the impact of cultural differences.
Dr. Yamamura received a Master of International Management from Thunderbird, American Graduate School of International Management in Glendale, Arizona, and a Ph.D. in Business Administration – Accounting from Washington State University in Pullman, Washington.