APIPA Conference 2006
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Marion Higa Susan Baugh Cheryle Broom Ralph Capio Betsy Cohn Frank Crawford Jeanne Yamamura
Marion Higa Susan Baugh Cheryle Broom Ralph Capio Betsy Cohn Frank
Crawford
Jeanne
Yamamura
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 in January 2000 to another eight-year term, again by unanimous vote. The position of State Auditor is provided by Article VII of the State Constitution and Chapter 23 of the Hawai'i Revised Statutes.

Has been with the Office of the Auditor for over 35 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. Recently appointed by U.S. Comptroller General to his Advisory Council on Auditing Standards for a four-year term.

Susan Baugh

Susan has made a career-long commitment to public service, and has more than 30 years of experience in local government management and performance auditing, policy analysis, and program evaluation. She currently serves as a Principal Management Auditor for the King County Auditor's Office, and formerly served as a Performance Audit Project Manager for the Office of City Auditor. Susan has experience as an audit consultant and professional audit skills trainer for various professional associations, including the Institute of Internal Auditors and Association of Government Accountants, and other local government agencies. Susan is a Certified Government Financial Manager.

Susan has also served as an Adjunct Professor for Seattle University's Institute of Public Service (MPA Program) and Political Science Program. She is the recipient of the American Society for Public Administration's Donald C. Stone Award for her commitment to the society and to the advancement of public service, and of the Editor's Choice Award for her contributions to the prestigious Public Administration Review.

Cheryle Broom

Cheryle Broom's demonstrated expertise is in directing organizations that provide oversight of public agencies and improve the cost-effectiveness of public services. During her 30-year career, Cheryle has managed organizations that have been recognized for their significant impacts, leading edge approaches and professional integrity.

Cheryle provides training and technical assistance on performance auditing and performance management. These endeavors include serving as a reviewer for AGA's Certificate of Excellence in Service Efforts and Accomplishments Reporting; presenting new research at national and international conferences, and conducting training and strategic planning for public auditors in the Pacific islands. Cheryle is the immediate past president of the American Society for Public Administration (ASPA), founding member and former chair of ASPA's Center for Accountability and Performance (CAP), and co-chair of AGA's first performance management conference (held in November 2005 in Portland, Oregon).

A leader in promoting performance-based government, Cheryle is an author of the acclaimed workbook Performance Measurement Concepts and Techniques which has been translated into Chinese and Japanese; co-author of the award-winning article Performance Based Government Models: Building a Track Record, and contributor to related publications such as Meeting the Challenges of Performance-Oriented Government.

In 2005 Cheryle received the Excellence in Government Leadership Award from the Association of Government Accountants (AGA) for her sustained contributions to the public service. Cheryle was also unanimously reappointed in 2005 by the county council to a second four-year term as the King County Auditor. Previous public service positions held by Cheryle include: First Deputy Inspector General for the New York State Metropolitan Transportation Authority; Legislative Auditor for the Washington State Joint Legislative Audit and Review Committee; Program Staff Director for the King County Council; Management Audit Manager for the King County Auditor's Office; Federal Citizen Participation Project Coordinator; and US Government Accountability Office Evaluator.

Ralph Capio

Ralph J. Capio is an attorney specializing in government contract law, international law, transportation law, foreign military sales, and corporate affairs.

Previously, Mr. Capio was general counsel and legal advisor at the United States Transportation Command, Scott Air Force Base. In addition, he was also the Director of the Contract, International and Aviation Law Division at Scott Air Force Base. Mr. Capio served as Chief Counsel and Staff Judge Advocate at the headquarters for the United States Training Mission to the Kingdom of Saudi Arabia in Riyadh. He was also a previous Staff Judge Advocate at Sembach Air Base in Germany.

Mr. Capio holds a teaching position at Saint Louis University, where he teaches The Legal Environment of Business and International Negotiations. He also currently holds a teaching position at Webster University and teaches various legal and contracting related courses. He previously held teaching positions at the University of Maryland=s European and Asian Divisions, McKendree College, Boston University, and the University of Tampa. Mr. Capio is the author of numerous published articles and recently presented "The Nature of Contracting in a Global Environment," at the Annual Meeting of the International Academy of Business Disciplines.

Mr. Capio holds a Professional Designation in Contract Management (PDCM) as well as top secret clearance. He is admitted to practice in the United States Supreme Court, the New York Court of Appeals, the United States District Court (NDNY), the United States Court of Federal Claims, and the United States Court of Appeals for the Armed Forces.

Mr. Capio currently serves as an instructor with the Graduate School, USDA's Pacific Islands Training Initiative (PITI). He has taught a number of courses for PITI including Procurement and Contract Management for Senior Government Officials, Effectively Managing the Procurement Process, Contract Negotiations, and International Contracting. Mr. Capio's teaching experience spans more than 25 years.

Betsy Cohn

Elizabeth (Betsy) Cohn has been a training consultant since 1983, working extensively with federal, state, and local government audit organizations to improve their most important product: audit reports. Betsy has consulted with the Government Accountability Office (GAO) and the Government Audit Training Institute (Graduate School, USDA), and has conducted and designed audit report writing courses for both organizations. She has been honored for her efforts, receiving the Inspector General's Award from the U.S. General Services Administration in 1997 and a Graduate School, USDA Faculty Excellence Award in 1996.

Betsy conducts writing courses for auditors under the auspices of the Government Audit Training Institute. She has delivered extensive training for the General Services Administration/Office of the Inspector General, for the Department of Interior/Office of Inspector General, the New York State Comptroller's Office, the City of Philadelphia/Office of the Controller, and many other federal, state, and municipal government audit organizations.

Before establishing her consulting business, Betsy pursued an academic career. She served as Assistant Director of the Freshman English Program at the University of Maryland, performing both administrative and teaching duties. She has also served as an instructor in the English Department at Georgetown University. Betsy is the co-author of Writing to Please Your Boss (And Other Important People, Including Yourself). She received her B.A. and M.A. in English from the University of Maryland at College Park, and has completed all but the dissertation for a Ph.D. in English from Maryland.

Courses that Betsy has designed for the Government Audit Training Institute include the following: Writing Audit Reports by Objectives, Team-Developed Audit Reports, Managing the Audit Engagement, Writing Value-Added Audit Reports, and Reviewing Audit Reports.

Frank Crawford

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.

Jeanne Yamamura

Jeanne H. Yamamura, CPA, MIM, PhD, (licensed as a CPA in California and Nevada) is an associate professor at the University of Nevada Reno where she teaches courses in auditing and accounting information systems in the College of Business Administration. In addition to her work with the University, Ms. Yamamura presents workshops in governmental accounting and reporting and professional ethics, serves as a mentor for an online CPA review course, and has provided quality control review services for local CPA firms.

Ms. Yamamura brings to her classes and workshops more than twenty years of experience in 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 Vice President of Finance in the savings and loan industry. Ms. Yamamura is currently serving as Chairman of the Nevada Society of CPAs, the first academic to hold the position in the organization's 58-year history.

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

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