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src="cid:image001.jpg@01C991D6.7379C9C0" align=left border=0 v:shapes="_x0000_s1026"><![endif]><font
size=3><span style='font-size:12.0pt'>Using Internal Controls to Better Manage
and Monitor Programs</span></font><font color=black><span style='color:black'><br>
March 11, 2009<br>
</span></font><font size=2 color=black><span style='font-size:10.0pt;
color:black;background:#FF9933'>2 CPE Hours Available!</span></font><o:p></o:p></h2>
<p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><font
size=1 color=black face=Arial><span style='font-size:9.0pt;font-family:Arial;
color:black'>AGA, in conjunction with the National Association of State
Auditors, Comptrollers and Treasurers (NASACT) and the Association of Local
Government Auditors (ALGA) is pleased to announce a new and increasingly
important topic to their audio conference schedule—why internal controls
matter to all organizations. This training session is being sponsored by
the Department of Administrative Services, State Controller’s
Division. <o:p></o:p></span></font></p>
<p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><font
size=1 color=black face=Arial><span style='font-size:9.0pt;font-family:Arial;
color:black'>By now, most people understand the need for internal controls. But
do they know how to implement these concepts? What are the underlying reasons
that intelligent, hard-working people simply ignore or circumvent such checks
and balances? Is it a matter of inadequate resources or laziness? Should poor
leadership be tolerated? How can poor internal controls lead to fraud?<o:p></o:p></span></font></p>
<p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><font
size=1 color=black face=Arial><span style='font-size:9.0pt;font-family:Arial;
color:black'>Once we have recognized the need for internal controls in most
organizations and have developed a comprehensive set of internal controls, how
can an agency's investment in compliance help it reduce the total cost of
controls and regulatory compliance as well as improve performance, thereby
reprogramming resources in support of mission initiatives?<o:p></o:p></span></font></p>
<p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><font
size=1 color=black face=Arial><span style='font-size:9.0pt;font-family:Arial;
color:black'>To share their views on these internal controls questions are <b><span
style='font-weight:bold'>Terry Carnahan, CGFM, CPA,</span></b> Managing
Director for Federal Internal Audit and Regulatory Compliance Services, KPMG
LLP; and <b><span style='font-weight:bold'>Robert Gray, CGFM, CIA, CFE</span></b>,
Consultant, Robert Gray Training; Former Regional Inspector General, U.S.
Department of Agriculture.<o:p></o:p></span></font></p>
<p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><font
size=1 color=black face=Arial><span style='font-size:9.0pt;font-family:Arial;
color:black'>Please join us for two hours of lively discussion about this
important and timely topic. In addition to the speaker’s commentary,
there will be approximately 20 minutes for Q & A so that the participants
can ask the speakers questions and share their own experiences.<o:p></o:p></span></font></p>
<table class=MsoNormalTable border=0 cellpadding=0 width="90%"
style='width:90.0%'>
<tr>
<td width="21%" style='width:21.78%;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><font size=1 color=black face=Arial><span
style='font-size:9.0pt;font-family:Arial;color:black;font-weight:bold'>Date:</span></font></b><font
size=1 color=black face=Arial><span style='font-size:9.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</td>
<td width="77%" style='width:77.3%;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><font size=1 color=black face=Arial><span
style='font-size:9.0pt;font-family:Arial;color:black'>Wednesday, March 11,
2009<o:p></o:p></span></font></p>
</td>
</tr>
<tr>
<td width="21%" style='width:21.78%;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><font size=1 color=black face=Arial><span
style='font-size:9.0pt;font-family:Arial;color:black;font-weight:bold'>Time: </span></font></b><font
size=1 color=black face=Arial><span style='font-size:9.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</td>
<td width="77%" style='width:77.3%;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><font size=1 color=black face=Arial><span
style='font-size:9.0pt;font-family:Arial;color:black'>11:00 - 12:50 p.m. <o:p></o:p></span></font></p>
</td>
</tr>
<tr>
<td width="21%" style='width:21.78%;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><font size=1 color=black face=Arial><span
style='font-size:9.0pt;font-family:Arial;color:black;font-weight:bold'>Cost:<o:p></o:p></span></font></b></p>
</td>
<td width="77%" style='width:77.3%;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><font size=1 color=red face=Arial><span
style='font-size:9.0pt;font-family:Arial;color:red;font-weight:bold'>FREE </span></font></b><font
size=1 face=Arial><span style='font-size:9.0pt;font-family:Arial'>(Sponsored
by DAS, State Controller’s Division)<o:p></o:p></span></font></p>
</td>
</tr>
<tr>
<td width="21%" valign=top style='width:21.78%;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><font size=1 color=black face=Arial><span
style='font-size:9.0pt;font-family:Arial;color:black;font-weight:bold'>Location:<o:p></o:p></span></font></b></p>
</td>
<td width="77%" style='width:77.3%;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><font size=1 color=black face=Arial><span
style='font-size:9.0pt;font-family:Arial;color:black'>Oregon Department of
Veteran’s Affairs Auditorium<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=1 color=black face=Arial><span
style='font-size:9.0pt;font-family:Arial;color:black'>700 Summer <st1:place
w:st="on"><st1:City w:st="on">St.</st1:City> <st1:State w:st="on">NE</st1:State></st1:place><o:p></o:p></span></font></p>
<p class=MsoNormal><st1:place w:st="on"><st1:City w:st="on"><font size=1
color=black face=Arial><span style='font-size:9.0pt;font-family:Arial;
color:black'>Salem</span></font></st1:City><font size=1 color=black
face=Arial><span style='font-size:9.0pt;font-family:Arial;color:black'>, <st1:State
w:st="on">OR</st1:State> <st1:PostalCode w:st="on">97301</st1:PostalCode></span></font></st1:place><font
size=1 color=black face=Arial><span style='font-size:9.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</td>
</tr>
<tr>
<td width="21%" valign=top style='width:21.78%;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><font size=1 color=black face=Arial><span
style='font-size:9.0pt;font-family:Arial;color:black;font-weight:bold'>Learning
Objectives:</span></font></b><font size=1 color=black face=Arial><span
style='font-size:9.0pt;font-family:Arial;color:black'><o:p></o:p></span></font></p>
</td>
<td width="77%" style='width:77.3%;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><font size=1 color=black face=Arial><span
style='font-size:9.0pt;font-family:Arial;color:black'>To understand why
internal controls matter and how they play an important role in reducing the
cost of operations.<o:p></o:p></span></font></p>
</td>
</tr>
<tr>
<td width="21%" style='width:21.78%;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><font size=1 color=black face=Arial><span
style='font-size:9.0pt;font-family:Arial;color:black;font-weight:bold'>Field
of Study:</span></font></b><font size=1 color=black face=Arial><span
style='font-size:9.0pt;font-family:Arial;color:black'><o:p></o:p></span></font></p>
</td>
<td width="77%" style='width:77.3%;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><font size=1 color=black face=Arial><span
style='font-size:9.0pt;font-family:Arial;color:black'>Accounting and Auditing<o:p></o:p></span></font></p>
</td>
</tr>
<tr>
<td width="21%" style='width:21.78%;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><font size=1 color=black face=Arial><span
style='font-size:9.0pt;font-family:Arial;color:black;font-weight:bold'>CPE:</span></font></b><font
size=1 color=black face=Arial><span style='font-size:9.0pt;font-family:Arial;
color:black'><o:p></o:p></span></font></p>
</td>
<td width="77%" style='width:77.3%;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><font size=1 color=black face=Arial><span
style='font-size:9.0pt;font-family:Arial;color:black'>Two credit hours<o:p></o:p></span></font></p>
</td>
</tr>
<tr>
<td width="21%" valign=top style='width:21.78%;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><b><font size=1 color=black face=Arial><span
style='font-size:9.0pt;font-family:Arial;color:black;font-weight:bold'>Registration:<o:p></o:p></span></font></b></p>
</td>
<td width="77%" style='width:77.3%;padding:.75pt .75pt .75pt .75pt'>
<p class=MsoNormal><font size=1 color=red face=Arial><span style='font-size:
9.0pt;font-family:Arial;color:red'>Seating is limited.</span></font><font
size=1 color=black face=Arial><span style='font-size:9.0pt;font-family:Arial;
color:black'> </span></font><b><font size=1 face=Arial><span
style='font-size:9.0pt;font-family:Arial;font-weight:bold'>If you are
interested in attending, please sign-up early by sending an email to</span></font></b><font
size=1 face=Arial><span style='font-size:9.0pt;font-family:Arial'> <b><font
color="#474747"><span style='color:#474747;font-weight:bold'><a
href="mailto:SCD.REGISTER@state.or.us"
title="mailto:SCD.REGISTER@state.or.us
blocked::mailto:SCD.REGISTER@state.or.us">SCD.REGISTER@state.or.us</a></span></font></b>.
The following information should be included in the text of your email:<o:p></o:p></span></font></p>
<p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;
margin-left:1.25in;margin-bottom:.0001pt;text-indent:-.25in'><font size=1
face=Arial><span style='font-size:9.0pt;font-family:Arial'>1.
Name and date of training (enter in subject line of message)<o:p></o:p></span></font></p>
<p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;
margin-left:1.25in;margin-bottom:.0001pt;text-indent:-.25in'><font size=1
face=Arial><span style='font-size:9.0pt;font-family:Arial'>2.
Attendee name<o:p></o:p></span></font></p>
<p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;
margin-left:1.25in;margin-bottom:.0001pt;text-indent:-.25in'><font size=1
face=Arial><span style='font-size:9.0pt;font-family:Arial'>3.
Agency name and address<o:p></o:p></span></font></p>
<p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;
margin-left:1.25in;margin-bottom:.0001pt;text-indent:-.25in'><font size=1
face=Arial><span style='font-size:9.0pt;font-family:Arial'>4.
Email address<o:p></o:p></span></font></p>
<p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;
margin-left:1.25in;margin-bottom:.0001pt;text-indent:-.25in'><font size=1
face=Arial><span style='font-size:9.0pt;font-family:Arial'>5.
Telephone number<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=1 color=black face=Arial><span
style='font-size:9.0pt;font-family:Arial;color:black'><o:p> </o:p></span></font></p>
</td>
</tr>
</table>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>If you have questions please contact Erin Haney at <a
href="mailto:erin.d.haney@state.or.us">erin.d.haney@state.or.us</a> or (503)
378-3156 ext. 277. <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><o:p> </o:p></span></font></p>
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