Daniel S. Fitzgerald is managing partner of the Deloite Guam and Micronesia practice. Mr. Fitzgerald has been active in all aspects of the Single Audit since its inception and has in depth knowledge of its application in Guam, the Commonwealth of the Northern Mariana Islands, the Republic of Palau, the Federated States of Micronesia and the Republic of the Marshall Islands. Mr. Fitzgerald is a member of the Board of the Deloitte Southeast Asia practice, is a member of the Advisory Board of the Salvation Army and also has been active in the Guam chapter of the AGA. Mr. Fitzgerald has also served as Guam's elected member to the AICPA.

Alan Z. Goodman is the president of Goodman Professional Development, Inc., based in Queens, New York. Mr. Goodman has been a faculty member of the Graduate School, USDA for over 20 years and has helped to design and deliver courses on leadership, interviewing, negotiation, team building, coaching and counseling, presentation skills, and ethics.

Previously, Mr. Goodman served twenty-seven years with the New York City Police Department where he rose from Police Officer through the ranks to Deputy Inspector. In addition, Mr. Goodman was the Director of the New York State Banking Department, Holocaust Claims Processing Office, and was responsible for performing start-up operations for this unique government office created to help Holocaust Survivors in recovering Swiss bank accounts and insurance claims.

Mr. Goodman has been an adjunct instructor at John Jay College of Criminal Justice (CUNY), and is an independent affiliate and certified Master Trainer of for the Institute for Global Ethics (www.GlobalEthics.org).

Michael S. Johnson is the Managing Partner of Deloitte & Touche LLC, Commonwealth of the Northern Mariana Islands and the Republic of Palau. He has more than 25 years experience with Deloitte & Touche LLC, and been a resident of the CNMI for the past 20 years.

Mike earned his Bachelor of Arts Degree in Economics and his Masters of Business Administration with emphasis in Accounting from the University of Colorado. He�s a Certified Public Accountant and a member of the American Institute of Certified Public Accountants, the CNMI Society of Certified Public Accountants, the Guam Society of Certified Public Accountants, the National Chapter of the Association of Government Accountants and the CNMI Chapter of the Association of Government Accountants.

Pat Keehley, Ph.D., has more than 25 years of program evaluation, training and consulting experience working with governments throughout the U.S. and internationally. She recently served as Director of Southern Utah University�s Master of Public Administration program and taught numerous classes in the area. Since 1997 she has worked through the Graduate School, USDA to assist the insular areas with various projects that focus on performance measures and improvement, auditing, and strategic planning. Former clients include the Federal Deposit Insurance Corporation, AT&T, the U.S. Department of Energy, Salt Lake City Corp., the Governor of North Dakota, Colorado Division of Wildlife, Colorado Department of Agriculture, Utah League of Cities & Towns, and the California Association of State Auditors. Dr. Keehley has also delivered technical assistance and training to the United Nations in Geneva, Switzerland, and the Agency for International Development in Cairo, Egypt.

The second edition of her book, Benchmarking for Best Practices in the Public and Nonprofit Sectors was published in May 2008 and contains several examples drawn from the insular areas. She was recently awarded a Fulbright Scholar grant to teach in China in 2009. Her energy and enthusiasm will create a positive and affective learning experience for APIPA participants.

Stephen Morgan, city auditor of Austin, Texas, is responsible for directing performance audits, fraud investigations, and consulting engagements for the city of Austin. During his tenure, the City of Austin strengthened accountability for performance and financial management, ethics and integrity, and transparency to the public. Before joining the City Auditor�s Office, Morgan was an auditor in the U.S. Government Accountability Office�s National Productivity Group and was responsible for auditing federal productivity programs.

An active member of The Institute of Internal Auditors, Morgan serves as chairman of the North American Board and North American director on the International Board. Former positions include member of the Global Finance Committee, Internal Auditing Standards Board, chairman of the International Government Relations Committee, and past-president of the Austin Chapter where in 2005 he received the Chapter�s Practitioner of the Year award. Morgan has instructed, designed, and delivered courses on performance measurement, management, and auditing. He co-authored two textbooks: Performance Auditing: A Measurement Approach and Auditor Roles in Government Performance Measurement: A Guide to Exemplary Practices at the Local, State, and Provincial Levels. He also co-authored a chapter entitled Public Sector Performance Auditing in Developing Countries in the 2007 World Bank publication Performance Accountability and Combating Corruption.

Morgan holds a bachelor�s degree in government from the University of Texas at Austin and a master�s in public administration from the Lyndon B. Johnson School of Public Affairs of the University of Texas. He graduated with honors and was elected to Phi Beta Kappa. He is a certified internal auditor, certified government audit professional, certified government financial manager, and certified fraud examiner.

Kevin O'Keefe is a financial advisor for Edward Jones Investments, based in Kapolei, Hawaii. He has investment clients in Hawaii and fourteen other States as well as the FSM, RMI and Palau.

Prior to his career with Edward Jones, Mr. O�Keefe�s professional career had been devoted to economic development and policy reform in developing countries, with a special expertise in fiscal and macroeconomic policy advice in economies undergoing structural reform. Mr. O'Keefe has been the leading adviser in development of two economic policy-based loans from the Asian Development Bank to the FSM; developed fiscal reform strategy and fiscal monitoring information systems for the national and four state governments; co-authored major macroeconomic and fiscal reports based on newly developed economic time-series data. He also supported the Government in initiation of their Consultative Group of Donors process and three subsequent CG meetings; led the 7-member team�s efforts to recruit, train and sponsor higher education for a cadre of Micronesian economists; and emphasized participatory processes in the design of fiscal and economic reform programs through a series of National and State Economic Summits; supported development of a long-term economic strategy that became a vital input into the re-negotiation of the FSM�s economic assistance relationship with the United States through their Compact of Free Association. Through the course of his career he has worked in 21 countries, including his initial service as a Peace Corps Volunteer in Western Samoa.

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.