The winners of the 2015 Outstanding CPA in Government Career Contribution Award and the Outstanding CPA in Government Impact Award were announced at the AICPA Governmental Accounting and Auditing Update Conference on August 10, 2015.
Outstanding CPA in Government Career Contribution Award
The Outstanding CPA in Government Career Contribution Award recognizes the impact of significant contributions of the CPA to the efficiency, effectiveness or innovative service delivery of their respective local state or federal employer organization. This award replaces the previous Outstanding CPA in Government Award.
The 2015 awardee is:
Wendy M. Payne, CPA CGFM
Wendy M. Payne is the Executive Director of the Federal Accounting Standards Advisory Board (FASAB). She manages the research staff supporting Board deliberations and chairs the Accounting and Auditing Policy Committee of the FASAB.
Prior to joining the FASAB staff in 1991, Mrs. Payne worked in the utility field. Her experience includes consumer advocacy and corporate financial planning. She served as an auditor, expert witness, and financial forecaster.
Mrs. Payne graduated with distinction from the University of Virginia with a Bachelor of Science degree in Commerce. She received a Masters in Public Administration from George Mason University. She is a member of the Association of Government Accountants, the American Institute of Certified Public Accountants, and the American Society for Public Administration.
Wendy continues to be a major driving force in improving and advancing the federal government's financial reporting, and is one of the nation’s foremost federal accounting experts. She is being recognized for her career contributions and most recently her successful direction of FASAB in a highly complex and controversial Reporting Entity project in December 2014. Her exemplary leadership as evidenced by her professionalism, even-handed composure and approach, technical competence, and public policy expertise helped achieve consensus in light of a board member dissent and potential U.S. Constitutional legal challenge. Moreover, she ensured congruence between strategic and tactical objectives that ensured highly effective staff direction and guidance.
Outstanding CPA in Government Impact Award
The Outstanding CPA in Government Impact Award recognizes CPAs working in federal, state and local government who have contributed significantly to increased efficiency and effectiveness of government organizations and to the growth and enhancement of the CPA. Current or recent accomplishments (3-5 years) are the focus of this award.
The 2015 awardees are:
Anne Harty, CPA - Local Level
Anne Harty is the Chief Financial Officer/Municipal Clerk for the City of Rock Hill, SC. As Department Head over Finance, Anne oversees the Divisions of Accounting, Risk Management, Customer Services and Records Management with the City. In addition, Anne is on the City’s budget committee. Anne has served as the City’s Chief Financial Officer/Municipal Clerk since November 2010 and previously served Rock Hill as Performance Manager and Customer Services Manager. Before joining the City, Anne served as the York County Treasurer and Finance Director from 1991 until 2005.
Anne received her Bachelor of Science Degree in Business Administration from Winthrop University in 1987, and earned her designation as a Certified Public Accountant in 1990, passing the CPA exam in the top 2%. She became licensed as a Certified Government Finance Officer from the South Carolina Government Finance Officers Association in 1994 and completed the GFOA Advanced Government Finance Institute at the University of Wisconsin-Madison in July 2009.
Anne currently serves on the Government Finance Officers Association (GFOA) National Committee on Accounting, Auditing and Financial Reporting and is Co-Chair of the National Government Finance Officers Association Women’s Public Finance Network. She received the SC Association of Certified Public Accountants Women To Watch Award in 2012. Anne has moderated sessions at past Government Finance Officer Association National Conventions and spoken and moderated at numerous State conferences. Anne is a three time past-president of the Catawba Charter of the South Carolina Association of Certified Public Accountants. She also served on the State Board of the SC Association of CPAs from 2007-2009.
In addition to her employment with the City of Rock Hill, Anne is a Financial Peace University Facilitator at Westminster Presbyterian Church in Rock Hill, SC.
News from the Rock Hill SC Herald (8/26/15)
Jacob Flournoy, CPA, CGMA, CIA, CISA, CFE - State Level
Jacob Flournoy is the Internal Audit Director for the University of Arkansas System. He received his BBA degree from the University of North Texas in 1978 and his MBA degree from the University of Oklahoma in 1984. In addition to being a Certified Public Accountant, Jacob is a Chartered Global Management Accountant, Certified Internal Auditor, Certified Information Systems Auditor, and Certified Fraud Examiner.
Jacob became the Internal Audit Director for the University of Arkansas System in 1991. He established the Internal Audit Department and worked with the Board of Trustees and senior management to develop charters for the University’s Audit and Fiscal Responsibility Committee and the Internal Audit Department. Other notable projects included working with the University’s board and senior management to develop policies on budgeting, ethics, financial accounting and reporting, freedom of information, and fraud and whistleblowers. He established the University of Arkansas System’s Fraud Hotline and developed a risk based audit universe for the University of Arkansas System. He also worked with senior management and the Arkansas Legislature to enact legislation that protects audit documentation.
Jacob continually monitors and analyzes the University’s established internal control structure. He directs internal audits and coordinates external audit contracts over the University of Arkansas System’s approximately $3.8 billion in assets, $2.5 billion in revenues and $2.4 billion dollars in expenses, and is responsible for developing and effectively communicating solutions to the auditing challenges within the University of Arkansas System. Over 50% of the employees that have left the Internal Audit Department during his tenure as director have been promoted to increased levels of responsibility within the University of Arkansas System or the State Government of Arkansas.
Jacob has made many contributions to both state and national professional organizations. He has served as Chair of the Arkansas Society of CPAs Accounting Principles and Auditing Committee. He served as an Annual Conference Host for the Association of College and University Auditors. Jacob has also served as President of the Central Arkansas Chapter for the Institute of Internal Auditors, as well as served in numerous other chapter officer positions. He has taught auditing courses for the AICPA in 25 states and Washington DC to over 1,600 CPAs during the last fifteen years. He also engaged in contracts with ACT, Inc. and Professional Examination Service over the last eleven years to write and edit questions for the Auditing and Attestation, Financial Accounting & Reporting, and Business Environment & Concepts parts of the Uniform CPA Exam
Jacob was selected as the recipient of the 2014 Arkansas Society of Certified Public Accountants Outstanding CPA in Government Award. He is licensed in Texas and Arkansas and is a member of the Arkansas Society of Public Accountants, the American Institute of Certified Public Accountants, the Institute of Internal Auditors, the Information Systems Audit and Control Association, the Association of Certified Fraud Examiners, and the Association of College and University Auditors.
Leah Nikaidoh, CPA - Federal Level
Leah L. Nikaidoh was born in Irvington, New Jersey. Her family moved around a lot when she was young, and finally settled in Wheaton, Illinois. She earned a Bachelor of Science degree in Accounting from the University of Iowa in 1986. She sat for and passed the CPA exam in Illinois in 1987.
While at the University of Iowa, she had the opportunity to work at the U.S. Environmental Protection Agency’s Office of the Inspector General as a co-op student in their Chicago office. This opportunity led to her being hired by the EPA-OIG, where she has worked ever since.
Leah has had a varied auditing career at EPA-OIG, performing contractor, grantee and financial statement audits, as well as national performance audits spanning many EPA programs, including Water, Air, Superfund and Brownfields. In 1993, she was given the opportunity to open, staff and manage a new branch, in Cincinnati, Ohio, where EPA has large research, finance and contracting offices.
Leah currently is the National Single Audit Coordinator for EPA which has allowed her to expand her knowledge and skills in the federal grant compliance arena. Over the past two years, she has served on national work groups convened by the Office of Management and Budget (OMB) to update and consolidate numerous OMB Circulars related to grants financial management into one cohesive set of regulations – the Uniformed Grants Guidelines. She also led one of three OMB workgroups to update the related Single Audit Compliance Supplement, a critical document used by practitioners to perform mandatory annual grant audits.
Leah has presented at various seminars and conferences related to single audit and grants compliance (including EPA, the Association of Government Accountants and the Intergovernmental Audit Forums). In October 2015, she will participant as a panel member in the AICPA National Governmental and Not-for-Profit Training Program. She enjoys public speaking and sharing her experiences with her counterparts, with the intention and hope of improving audit quality across the federal government.
Leah appreciates the support of her peers, her fellow auditors and management at the EPA-OIG, and her family (especially her two children).