Bill s audits have brought better performance by organizations and restitutions when warranted, all in favor of the tax payer.

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1 William D. Miller, CIA, CGFM BS in Business Administration Southeast Missouri State University and MS in Government-Southern Illinois University-Edwardsville Bill established performance audit organizations in 3 levels of government serving as Regional Director Kansas City Office of Veterans Affairs Inspector General; Performance Audit Director, State of Missouri State Auditor s Office, and County Auditor, Johnson County Kansas. Audits resulted in millions of dollars of savings, returns, and crime prevention. Bill has received numerous awards for his performance and recognition by AGA through several of their high level awards. Bill has uncovered, documented and engineered criminal investigation against perpetrators against the government. He has served 47 years in the field of auditing as well as AGA. Bill s audits have brought better performance by organizations and restitutions when warranted, all in favor of the tax payer. Bill has a passion for good government and viewed his audits from the eyes of the taxpayer in a what would you do if you knew perspective. Bill is a regular columnist for AGA Topics Newsletter.

2 Ada County Sheriff Gary Raney Sheriff Gary Raney joined the Ada County Sheriff s Office in Boise, Idaho, in 1983 and advanced through the ranks until he was elected and then sworn in as the Ada County Sheriff in Sheriff Raney is now responsible for the largest law enforcement agency in the State of Idaho with about 650 employees and a $60 million budget. His duties include policing unincorporated Ada County and the cities of Eagle, Kuna and Star. He is also responsible for managing the jail custody and community supervision of about 3,500 offenders, managing Ada County Misdemeanor Probation, running the county-wide emergency dispatch center and fulfilling a variety of other statutory and cooperative duties. During his time in office, Sheriff Raney has been recognized locally and nationally for bringing good business practices, accountability and innovative thought to the agency and to government in general. He is often sought out for his advice and expertise and has presented to thousands of people across the United States on a wide variety of leadership topics. He was honored to speak on organizational complacency at the management retreat for Kennedy Space Center and to Congress on prevention programs for at-risk children. People often seek out his expertise regarding best practices in jail management and leadership, topics he has spoken and written about numerous times. Sheriff Raney tries to be both educated and an educator. He earned a Bachelor s Degree, and later a Master s Degree with a 4.0 GPA, from Boise State University. He also graduated from Northwestern University s School of Police Staff & Command, the FBI National Academy and the National Executive Institute a prestigious international law enforcement leadership consortium. Sheriff Raney is currently an adjunct professor for Boise State University and Northwestern University s Center for Public Safety. Sheriff Raney is very active in the community and sits on the Board of Directors for several organizations, including the St. Alphonsus Foundation Board, the Ada County Drug and Mental Health Court and the Intermountain West Regional Computer Forensics Laboratory. He just completed his term as the president of the Idaho Sheriffs Association and has been the Board Chair for the United Way of Treasure Valley and for Big Brothers Big Sisters. Gary recently became the Board Chair for the Washington DC based Pretrial Justice Institute the premier organization in the nation on developing pretrial services for better community safety. Sheriff Raney has also been appointed by the Governor to Chair the Idaho Peace Officers Standards & Training Council and is the Vice-Chair of the Idaho Criminal Justice Commission. In 2010, the United States Attorney General appointed Sheriff Raney to the Advisory Board of the National Institute of Corrections, where he helps provide a nationwide vision for jails and prisons. He is one of only two sheriffs in the nation to sit on that board. In his free time, Gary enjoys spending time with his wife at their cabin, riding his touring motorcycle or practicing hobby photography.

3 Rick Moore is a faculty member in the Department of Communication at Boise State University. He holds M.A. and Ph.D. degrees from the University of Oregon, and a B.A. from Pepperdine University. Between his undergraduate degrees and graduate study, he worked in radio and video production. After earning his doctorate, he taught at Pierce College in Washington for two years and Northwestern College in Iowa for four. Since arriving at Boise State in 1994, he's taught a wide variety of classes in communication, especially classes related to mass media. Courses he has taught most frequently include "Communication Technology and Social Change," "Legal and Ethical Issues in Mass Media," "Mass Communication and Democracy," and "Media Aesthetics and Culture." He has also taught in the areas of audio production, video production, and writing for mass media. Dr. Moore does research in the area of communication and religion, with special attention to the way mainstream mass media portray religious beliefs and religions practitioners. He has published in a variety of academic journals, including The Journal of Communication, Mass Media and Society, Journalism Studies, The Communication Review, and The Journal of Media and Religion.

4 Idaho Transportation Department Chief Administrative Officer Charlene McArthur After a successful career in the private sector, Charlene Char McArthur assumed the position of Chief Administrative Officer at the Idaho Transportation Department in October She previously served as the Global Corporate Controller for the Fluke Corp., a Danaher Operating Company located in Everett, Wash. She was responsible for the company s financial reporting, internal control, and managing working capital targets of more than 20 subsidiaries throughout the world. Char attributes her success to developing skilled, dedicated and engaged employees who strategically focus continuous improvement efforts on the organization s strategic priorities. McArthur, a Boise native, graduated from Boise State University with a BBA in accounting. She has worked in both public accounting and private industry. Char is a licensed CPA

5 Detective Mike Taddicken is a 26-year member of the Ada County Sheriff s Office. He has been assigned to the Criminal Investigation Division for over 15 years and along with one other detective investigates crimes including, NSF and Closed Account Checks, Identity Theft, Forgery & Counterfeiting, Financial Transaction Card Fraud, & Internet Auction Fraud. Detective Taddicken s previous assignment was that of property crimes detective for about 18 months. Prior to making the move to investigations he spent over 12 years on patrol. Dr. Amy Aaron is the Planning and Research (P&R) Manager at the Ada County Sheriff s Office. She leads the team of people who provide information and analysis for the Ada County Jail, emergency communications center, patrol teams, investigations and other areas within the Sheriff s Office. The P&R team tracks and reports on inmate populations, police activity and crime; surveys inmate, employee and community opinion; provides data to guide and support strategic planning; reviews our technology needs and business processes; and evaluates the success of agency initiatives. She is also an occasional adjunct professor at Boise State University, teaching statistics to undergraduate criminal justice majors who hate math. Amy s educational background is in biology with an emphasis on research design, data collection, database development, statistical analyses and information sharing. She earned a PhD from Colorado State University, a Master of Science degree from Cornell University and Bachelor of Arts from Ohio Wesleyan. Prior to law enforcement, she worked for Trout Unlimited, coordinating cooperative research and restoration programs for native trout populations in the west.

6 Lealan Miller, CGFM, CPA Director, Government Services Group Partner Eide Bailly LLP Lee Miller has over 22 years of experience performing audits in various industries focusing mainly in state and local governments. He is currently a partner with Eide Bailly LLP, a top 25 accounting firm. He is the director of government services for the firm which oversees the audit process, training and implementation of accounting and auditing standards for all governmental and yellow book audits firm wide. Lee serves as an instructor for various training sessions, including governmental accounting, financial accounting and auditing updates, fraud, and auditing standards. Topics he presents on include: single audit, internal controls, Yellow Book, grant management, financial analysis and audit efficiency at the regional and local level. Lee is involved with several outside organizations including the Association of Government Accountants (AGA), AICPA and the Idaho Society of CPA s. He is currently a member of the AICPA s State and Local Government Expert Panel is a member of AGA s National Budget Committee. He enjoys time with his family doing outside activities.

7 Mary Quarles has worked for the State of Idaho for over eighteen years. During that time, she has worked as a legislative auditor, Financial Manager and currently as an internal auditor for the Idaho Transportation Department. Mary s state government experience includes years in the Federal Grants management area as a Financial Manager and as an auditor. She has either been directly involved in the management of the administration of a Federal grant or she has been involved in the auditing of subrecipients for compliance with rules and regulations and grant administration performance. Mary attributes her success in Federal grant management and compliance auditing of sub recipients to the identification and utilization of tools she didn t have to create. Mary was born in England, raised in Austin, Texas and moved to Boise in She is a graduate of Boise State University with a BBA in Accounting and is a licensed CPA. She has three kids, a dog, three cats and three chickens and lives in Horseshoe Bend. She enjoys camping, fishing and gardening and is beginning a new hobby of backyard beekeeping. Throughout our careers as government accountants and auditors, we search and receive assistance in the performance of our jobs. Mary has sought out tools, training, and knowledge to fulfill her responsibilities. Today she will share with you what she has discovered in the AGA toolkits that are located on the website and free to AGA members.