Loading...
HomeMy WebLinkAboutAuthur Young State and Local Government QualificationsWith the compliments of Tommy Tompkins Dallas ARTHUR YOUNG & COMPANY 2900 REPUBLIC NATIONAL BANK BUILDING DALLAS, TEXAS 75201 Will my governmental organization be able to meet the challenges of the 80's? Is my organization operating in the most efficient and productive manner possible? How do I know that I am keeping current with the rapid changes in governmental accounting and reporting? Who can I turn to as a resource in these areas? These are questions confronting state and local government officials across the country. More attention than ever is being focused at the state and local government level today. Governmen- tal officials are trying to determine how to increase revenues without raising taxes. In an attempt to respond to some of these problems, proper cash management techniques and productivity are only two of the areas many organizations are exploring. In addition to increased revenues, officials must concern themselves with proper accounting and reporting. Bonded debt can no longer be sold without full disclosure in today's market. Many govern- mental organizations are attempting to comply with the current accounting and reporting concepts and many desire to obtain the M.F.O.A. certificate of conformance in reporting. In view of this, Arthur Young & Company is pleased to present our qualifications and personnel to assist your organization in dealing with some of these issues. Our Dallas office is a full - service professional office, providing service to the governmental organizations in this area for many years. riq WI After you have reviewed our qualifications, please feel free to contact Mr. Tommy Tompkins of our Dallas office at 742-2333 to find out how we may assist your organization. Yours very truly, CONTENTS INTRODUCTION WHY ARTHUR YOUNG? RESUMES Arthur Young is of professional tax services to providing these INTRODUCTION a professional firm which provides the full range management consulting, accounting, auditing, and its clients. For eighty years, our firm has been services to governmental, institutional, and commerical clients. We are one of the eight largest international consulting and certified public accounting firms with 70 offices and 7,000 professional prsonnel in the United States and with offices elsewhere in virtually every major city of the free world. For many years the Dallas office has been a full -service practice, offering expertise in more areas than is usually found in a single office. In this past decade the office has more than doubled the number of personnel as a result of providing additional services to existing clients as well as from the addition of numerous new clients. Our Dallas office includes departments in audit, tax, and management advisory services. Within each major department of our Dallas office we have established specific areas of industry and technical expertise. Within each area, designated individuals at the management level keep up to date on trends and specific development in those industries. In this way, we are able to apply greater insight and knowledge to our clients' problems and opportunities. \To meet the growing and increasingly complex needs of government, we have developed a specialty in governmental auditing and consulting so that we are able to offer a full range of services to state and local government agencies. -3- Many factors influence the quality of our work in Dallas, but primary among them is the quality of our people. Our record of success in serving clients is a result, we believe, of the fact that we develop and retain professional people who are recognized for the depth and breadth of their talents within the profession and who are capable of providing high -quality client service in a timely and efficient manner. Within our Dallas governmental group we have extremely knowledgable and well-known individuals in the local government community. We also have direct access to the specialists of the Southwest Region office, which is located in Dallas. These specialists consult with Dallas office personnel and serve on client engagement teams when their assistance is needed. Management and staff are active on various committees and/or serve as speakers, and instructors for the following organizations: • National Municipal Finance Officers Association of the U.S. and Canada (MFOA). • Texas MFOA • Dallas Chapter of CPA's • Texas Society of CPA's • American Institute of CPA's • American Institute of Industrial Engineers • Texas Municipal League WHY ARTHUR VOUNG? WHY ARTHUR YOUNG? BECAUSE WE ARE QUALIFIED TO SERVE YOUR ORGANIZATION During the 1970's many changes occurred in the local government area. We saw cities fall to their knees financially and experienced taxpayer revolts and unrest across the country. Federal Revenue sharing audit requirements were mandated and accepted practices in accounting and financial reporting changed dramatically. As a result of the events of the 70's, more attention than ever has been focused on the financial health of local governmental organizations. Because of this, local government is under pressure to see that the organization is operated in an efficient manner, service levels are maintained without increasing taxes, and to maintain a current posture in accounting, auditing and financial reporting. The Dallas office can assist your organization in these areas. Our personnel have extensive backgrounds in local government efficiency (productivity) concepts, capital budgeting, cash management, accounting, auditing, and financial reporting. In the governmental accounting and auditing area alone we have in excess of 45 experienced individuals resident in our Dallas office. In today's rapidly changing local governmental environment it is essential that organizations are informed of the latest trends and developments. In view of our involvement in the local -5- governmental community we are in a position to keep our clients current. Mr. Tommy Tompkins of our Dallas office serves on the "Accounting, Auditing, and Financial Reporting" committee of the National MFOA as well as a special Review Committee member for the MFOA Certificate of Conformance Program. Prior to Mr. Tompkins association with Arthur Young he served as the City Controller of the City of Dallas for five years. Our national, state and local government partner in Chicago works directly with the National Council on Governmental Accounting (NCGA) and the American Instiutute of CPAs (AICPA) in monitoring the most current literature and events affecting governmental organizations. We also have a large governmental staff in our Washington D.C. office who keep our Dallas office abreast of applicable federal action related to local government. In addition to our firm's vast network of contacts and resources in the local governmental community we have many years of experience in providing service to local governments in the Dallas/Fort Worth area. Service to the City of Dallas Our firm was engaged by the City of Dallas to perform the annual audit for the year ended September 30, 1976. We were reappointed for 1977, 78, 79, and 1980 for the audits of those years. We approached the engagements by assigning several complete audit teams to different segments of the city's operations. Over the past five years this approach has enabled us to provide quality -6- service and develop a broad base of audit management and staff personnel who have in-depth experience in local governmental operations and financial accounting matters. The City of Dallas is one of the cities that are taking a lead in changing the reporting requirements for municipal governemnts. We have participated with the city in making these changes and have considerable experience in dealing with the current, shifting state of the art in in municipal governmental financial reporting. In view of the City of Dallas' mandatory five year audit rotation policy, we will not serve as the city's independent auditor for 1981. In addition to the annual audit, we were engaged by the City of Dallas to conduct the following engagements. • Study of municipal court administration - This study involved an in-depth evaluation of the organizational structure, personnel management, operations, flow of management information, assignment of workload and responsibilities, interface with the public and other agencies, and the adequacy of the facilities. The scope of the study included the operations, warrants, and administrative divisions. The study was designed to evaluate the efficiency and effectiveness of the municipal court administration, to identify the weaknesses of the administration, and recommendations for improvement. -7- strengths and to develop • Accounting policy manual - We assisted the City Controller in the development of an accounting policies manual that is used to standardize the treatment of accounting transactions throughout the city. • Review of City Auditors' Office - The principal objective of this review was to provide the City Council with an independent evaluation of how the City Auditor's office was carrying out assigned responsibilities. We also reviewed the auditor's relationship with city departments and organizational reporting. • Review of Surtran Costs - Analyzed the total cost of services provided by Dallas Transit System, including central service cost allocations from the City of Dallas, depreciation expense on facilities and rolling stock, and administrative support services. The project resulted in the identification of the total cost of DTS route and charter service, management services provided to the Surtran Company, warranty maintenance provided for General Motors and Grumman, and reimbursed maintenance provided to Surtran coaches. In addition, we have provided the city with lengthy management letters detailing our observations and recommendations as a result of our annual audit. These observations and recommendations have led to numerous changes to improve control procedures throughout the city's operations. -8- REFERENCE: Mr. Bruce Testa Acting City Controller (214) 670-4995, or Mr. Charles Anderson Assistant City Manager (214) 670-3313 Service to the City of Fort Worth We were also engaged in 1976 to perform the annual audit of the City of Fort Worth. We were reappointed for 1977, 78, 79 and 1980. the City of Fort Worth normally follows a five year rotation policy similar to the City of Dallas. In view, however, of the rapidly changing requirements affecting local government accounting, auditing and financial reporting the City of Fort Worth determined that it would be in their best interest to retain Arthur Young for 1981 also. In addition to the annual audit we have performed several management services engagements for the City of Fort Worth. REFERENCE Mr. Morris Matson Assistant City Manager/Finance (817) 870-8331 Service to the City of Commerce Our Dallas office was engaged by the City of Commerce, Texas, to conduct an annual audit for 1978. We have continued to provide this service for the City for each year subsequent to 1978. -9- REFERENCE Mr. Bill Cox City Manager (214) 886-2105 Service to the City of DeSoto Our Dallas office has been engaged by the City of DeSoto, Texas to conduct an annual audit for September 30, 1981. REFERENCE Ms. Karola LeMieux City Accountant (214) 223-6316 or Mr. Cliff Johnson City Manager (214) 223-6316 Service to Other Texas Governmental Units • Municipal Government - City of - City of - City of - City of - City of City of - City of - City of - City of - City of - City of Arlington Austin Dallas Denton El Paso Fort Worth Garland Houston McAllen Robstown Forest Hill • County Government - Bexar County Comal County - Dallas County - Guadalupe County - Harris County - Jefferson County - Kaufman County - McLennan County - Montague County - Smith County - Tarrant County - Travis County - Wilbarger County - Wilson County • State Government - Texas Office of the Governor - Texas Comptroller of Public Accounts - Texas Criminal Justice Council Texas Department of Community Affairs - Texas Department of Health Resources - Texas Department of Public Safety - Texas Education Agency - Texas General Land Office - Texas State Treasury - Texas Youth Council - Texas Department of Human Resources - Texas Air Control Board - Texas Office of Attorney General - Texas Senate - Texas Energy and Natural Resources Advisory Council Other Agencies - Alamo Area Council of Governments - Capital Area Planning Council - Corpus Christi Army Depot Dallas Area Criminal Justice Council - Good Shepherd Hospital, Longview, Texas Heart of Texas Council of Governments - Houston -Galveston Area Council of Governments - John Peter Smith Hospital - North Central Texas Council of Governments - Red River Army Depot - San Antonio Water Works System (City Water Board) - Texas Committee for the Humanities - Organization of Border Cities We will be pleased to furnish references regarding any of the above engagements. The total compliment of our Dallas office is as follows: Accounting and Auditing 168 Business Advisory 18 Taxation 55 Management Services: EDP 14 Personnel 2 Industrial Engineering/MFG 5 Financial/Accounting/Government 8 Administrative support 97 367 In the following section, resumes are presented for selected members of our Dallas office available to serve your organization. TOMMY J. TOMPKINS Mr. Tompkins is a Principal in the Arthur Young Dallas Office. He is a graduate of Southern Methodist University with a B.B.A. in accounting. Prior to joining Arthur Young, Mr. Tompkins was the Controller for the City of Dallas. Mr. Tompkins' experience includes: • Directed the implementation of a city-wide automated accounting and financial information system for the City of Dallas. • Responsible for planning an organization -wide (Attachment P) audit for the City of Dallas. • Directed the City of Dallas audit for three years prior to joining the City. • Served as technical adviser to the audit committee of The North Central Texas Council of Governments for the selection of an independent auditor. • Served as a field auditor for the Dallas County Auditor's Office. Responsible for audits of the County Sheriff's Office, the Child Support Division, the Tax Office, the County Boys' Home, the Adult Probation Division, and the District Clerk. • Development and publication of one of the first sets of governmental summary financial statements accompanied by an auditor's opinion. (Dallas Performance Report, 1977.) • Serving as a coordinator to the city of DeSoto for the September 30, 1981 audit. • Development and publication of one of the first sets of governmental consolidated financial statements accompanied by an auditor's opinion. (Dallas Performance, 1979). • Supervision of the preparation of a Central Service Cost Allocation Plan and Indirect Cost Rate Proposals for the City of Dallas. • Development of a City Accounting Policy Manual. • Development and implementation of an automated fixed asset system. • Study and design for a centralized grant accounting and information system. • Responsible for employment and supervision of independent auditors for all grant and CETA subgrantee audits for the City of Dallas. • Performed the first Revenue Sharing financial and compliance audit for the City of Dallas. • Conducted numerous grant audits for the City of Dallas. • On -going training seminars for the City of Dallas personnel so that full utilization of the accounting system could be realized and duplication of effort eliminated. • Participated in a symposium for the benefit of the city officials of Cleveland, Ohio, and other interested parties. The objective of the symposium was to recommend how a governmental organization should approach the development and implementation of needed financial systems. The symposium was video-taped and is available to all interested governmental organizations through the M.F.O.A. Washington, D.C. office. • Served as the project director to review the administrative operations and business systems for the Amarillo Independent School District. • Serving as the technical reviewer to assist the City of Toledo in the development of a financial accounting information system. • Participated in the implementation phase of a cash management study for the state of New Mexico. following: Mr. Tompkins' professional affiliations include the • American Institute of C.P.A.'s Instructor for AICPA National Government Seminar • Texas Society of C.P.A. 's - Member of the Governmental Relations Committee - Instructor for governmental auditing and accounting programs • Dallas Chapter of C.P.A.'s Speaker for 1980 Decisions Makers Conference - Member of Government and Industry Committee • Municipal Finance Officers' Association - Member of Auditing, Accounting and Financial Reporting Committee - Judge for the Certificate of Conformance Program - Speaker and instructor for various M.F.O.A. programs - Member of Texas M.F.O.A. Board of Directors (prior to joining Arthur Young) - Assistant Director of Texas M.F.O.A. Region 13 - Member of the faculty presenting the 1980 G.A.A.F.R. for M.F.O.A. Prior to serving as City Controller for the City of Dallas, Mr. Tompkins was on the audit staff of Deloitte, Haskins & Sells, Dallas, Texas. He has been associated with local governments for approximately fifteen years. JIM S. IVY Mr. Ivy is an Audit Partner in our Dallas Office with over twelve years service with the firm. Mr. Ivy is an honor graduate of North Texas State University with a B.B.A. degree in accounting. During the last five years he has been heavily involved in the governmental area of our practice. His professional experience and responsibilities include: • Served as the Engagement Principal for the overall audit of the City of Dallas from 1976 through 1979. • Served as the Coordinating Partner for the City of Dallas audit for 1980. • Performed audit work for the City of Dallas revenue and general obligation bonded debt issues (1976-1980). • Assisted the City of Dallas in the development and publication of one of the first sets of governmental summary financial statements accompanied by an auditor's opinion (1977), and one of the first sets of governmental consolidated financial statements (1979). • Assisted the City of Dallas in preparing the city's annual financial report in conformity with the National Council on Governmental Accounting Statement 1. • Served on the Arthur Young National Committee dealing with Attachment P (single audit for all federally funded programs). • Served as the technical review partner for the Annual Financial Reports for the Cities of Commerce and Fort Worth. • Partner responsible for audit engagements in various industries including non-profit organizations. • Dallas office audit test specialist consulting with audit teams on audit approaches for a wide range of clients. • Securities registration. Mr. Ivy is a member of the American Institute of Certified Public Accountants, the Texas Society of CPA's, the Municipal Finance Officer's Association of the U.S. and Canada, and the Dallas Chapter of CPA's. He has spoken and lectured before all of these organizations regarding governmental accounting and reporting issues. J. MICHAEL WATERS Mr. Waters is an audit partner in our Dallas Office with over fifteen years experience in public accounting. He was graduated magna cum laude from Harding University, Searcy, Arkansas with a B.A. in Accounting and Business. Recent municipal accounting and auditing experience includes: • Service as the coordinating partner for the audit of the City of Commerce, Texas from 1978 through 1980. • Service as the coordinating partner for the audit of the Commerce Water District from 1979 through 1980. • Assisted the City of Commerce in 1978 in changing its accounting method from the cash to the accrual method. • Assisted the City of Commerce and the Commerce Water District in conforming their 1980 financial statements to the National Council on Governmental Accounting Statement #1. Additionally, Mr. Waters serves as the coordinating partner on other auditing engagements in various industries, including several non-profit organizations. Mr. Waters is an active member of the American Institute of CPAs, the Texas Society of CPAs, and the Dallas Chapter of CPAs. From 1979 through 1981 he has served as Chairman of the state CPA Society's Peer Review Committee. RONALD E. WAGES Mr. Wages is an audit principal in our Dallas Office with over nine years experience in public accounting. He was graduated cum laude from Harding University, Searcy, Arkansas with a B.A. in Accounting and a B.S. in Business Administration. Recent municipal accounting and auditing experience includes: • Responsible for the audit of the City of Commerce, Texas for 1978, 1979, and 1980. • Responsible for the audit of the Commerce Water District for 1979 and 1980. • Assisted the City of Commerce in 1978 in changing its accounting method from the cash to the accrual method. • Assisted the City of Commerce and the Commerce Water District in conforming their 1980 financial statements -Co the National Council on Governmental Accounting Statement #1. Additionally, Mr. Wages serves as the audit principal on other audit engagements in various industries, including several non-profit organizations. Mr. Wages is an active member of the American Institute of CPAs, the Texas Society of CPAs, and the Dallas Chapter of CPAs. HERBERT E. KNUTSON Mr. Knutson is an Audit Partner in our Dallas Office with over twenty years experience. Mr. Knutson is a graduate of Millikin University, Decature, Illinois, with a B.S. degree in accounting. Mr. Knutson has been associated with many govern- mental clients during this time, and has had a great deal of experience with governmental accounting and auditing. His professional experience and responsibilities include: • Served as the Coordinating Partner for the overall audit of the City of Dallas from 1976 through 1979. • Served as the technical review partner for the City of Dallas audit for 1980. • Conducted a review of a major U.S. city's internal audit function and objectives. • Served as coordinating partner of the audit of St. Louis County, Missouri, which has annual revenues in excess of $70 million. • Coordinating Partner for survey preliminary to operational audit of City of St. Louis. Prior to transferring to Dallas in 1975 Mr. Knutson served as the St. Louis office's Director of Accounting and Director of Personnel Development. He is presently the Dallas office Director of Accounting. He is a member of the American Institute of Certified Public Accountants and the Texas and Missouri Societies of Certified Public Accountants. He is an associate member of the Municipal Finance Officers Association. Mr. Knutson has served on the Missouri and St. Louis Accounting and Auditing Standards Committees and as a consultant to local practitioners. He is a subcommittee chairman of the accounting and auditing committee of the Dallas Chapter of the Texas Society of CPAs. Mr. Knutson recently served as a guest speaker at the annual Southwest School of Municipal Finance sponsored by Texas Tech University. GARY S. KOFNOVEC Mr. Kofnovec, an Audit Manager in our Dallas office, is a graduate of Texas Tech University with a B.B.A. degree. His professional experience and responsibilities include: • Served as the overall engagement senior for the City of Dallas audit from 1976 through 1978. • Served as the overall engagement manager for the Dallas audit for 1979 and 1980. • Responsible for overall planning and coordination of City of Dallas audit staff. • Participated in the preparation of the City of Dallas comprehensive annual financial report. • Supervisory responsibility for all grant audit activities. Mr. Kofnovec is a Certified Public Accountant and is a member of the Texas Society of CPA's, the American Institute of CPA's, North Dallas Chamber of Commerce, and the Dallas Junior chamber of Commerce. He also has audit manager responsibilities for Austin Industries, Haggar Company, and Southwest Airlines in addition to the City of Dallas. CHARLES "PETE" LITTLE Mr. Little is an Audit senior in the Dallas office of Arthur Young. He graduated from the University of Texas with a B.B.A. in accounting. Mr. Little's experience includes the following: • Has served in a supervisory capacity on the overall City of Dallas audit for the last four years. • Extensive knowledge and experience in computer auditing, developing computer auditing applications and analyzing computer systems for internal control purposes. • Has assumed computer auding responsibilities for the City of Dallas audit. • Has assisted City of Dallas personnel in the development of computer programs. • Participated in the preparation of the City of Dallas comprehensive annual financial report. • Banking and financial institution audits. Mr. Little is a member of the American Institute of certified Public Accountants and the Texas Society of Certified Public Accountants. JAMES E. SKINNER Mr. Skinner is an Audit Manager in the Dallas Office of Arthur Young. he graduated from Texas Tech University with a B.B.A. degree in accounting. His professional experience and responsibilities include: • Responsible for the audit of all City of Dallas Trust and Agency Funds for the last three years. • Conducted the audit of the Community Development Block Grant (Special Revenue Fund) for the City of Dallas. • Conducted the financial and compliance Federal Revenue Sharing Audits of the City of Dallas. • Performed the audits of fifteen Texas State Library Grants for the City of Dallas and developed the report format. Mr. Skinner is the Director of the Audit Education for the Dallas Office. He is a member of the American Institute of Certified Public Accountants, Texas Society of Certified Public Accountants, and the Dallas Chapter of Certified Public Accountants. SARAH J. SURBAUGH Ms. Surbaugh is an Audit Senior in our Dallas Office. She received a B.A. degree in Economics from Hanover College and an M.B.A. degree in Finance and Accounting from Indiana University. During the past four years she has been involved with the City of Dallas audit. Her audit experience there has been primarily with grants and trust and agency funds, particularly: • Library grants • CETA grants • Revenue sharing • All city trust and agency funds Ms Surbaugh is a member of the American Institute for Certified Public Accountants, Texas Society of Certified Public Accountants, and the Dallas Chapter of Certified Public Accoun- tants. She has also taught sevral accounting courses at the college level. THOMAS F. SAMSON Mr. Samson is a partner in our Dallas office. He holds a G.S.B.A. degree in accounting from Creighton University. He has over 15 years of experience in auditing and accounting and is a certified public accountant. His professional experience and responsibilities include: • Served as a co -engagement partner in charge of the annual audit of the City of Dallas for two years. • Review of the internal audit function of a major U.S. city. Recommendations were made regarding internal audit organization, objectives, and goals. • Auditing of computer -based accounting systems including on-line systems and data base applicatons. • Coordination of computer auditing and audit testing for our Southwest Region. • Development of our firm's computer auditing specialist training programs. • Computer systems design, programming, data center operations, and data communications. Mr. Samson is a certified data processor and a member of the Data Processing Management Association, the American Institute of Certified Public Accountants, the Texas Society of Certified Public Accountants, and an associate member of the Municipal Finance Officers Association. He has been a contributor to an editor of AICPA publications on computers and computer auditing. He has been a frequent speaker and has written ariticles on computer auditing and audit testing. He has served on AICPA audit committees studying the impact of EDP on auditing. Mr. Samson also serves on the firm's Computer Auditing Advisory Panel. GRAYDON H. MAY Mr. May, a manager of the firm in the Dallas office, has national responsibilities for our cash management consulting practice. He received both a B.B.A. and an M.A. in economics and finance from New Mexico State University. His specialties include cash management, planning, and financial controls. A representative selection of his experience includes: • Project Director for three engagements for the State of New Mexico. Revenue Collection Study -- all major revenue sources and collection processes were documented and analyzed to identify improvements. Recommen- dations were focused by agency to assist in their implementation. Over $6 million of annual benefits were identified. - Disbursements Study -- each disbursing agency's processes for purchasing, payment processing, and control were analyzed to identify areas for improvement. Additionally, sophisticated statistical techniques and vendor surveys were conducted to evaluate changing payment policies. - Pilot Implementation -- certain revenue collection improvements have been selected for early implemen- tation to demonstrate benefits to be achieved from revamping the State's cash management processes and policies. A majority of the $6 million revenue collection benefits will be achieved during this implementation. • Project manager of an engagement which developed an accounting policy (financial control) manual for a major southwestern city. The scope of the study included interviews of operating department personnel, documentation of existing policy, and development of recommendations to increase control of the city's assets. • Project manager for an engagement which documented the accounting system and manual procedures for a large midwestern city. The project resulted in providing the city with detail level documentation at a cost approximately one-third of comparable projects at other cities. • Conducted a management review of the municipal courts of a major southwestern city. The review resulted in recommendations which would increase earnings from otherwise idle cash, increased control of cash received, and development of controls to prevent fraud within the department. • Reviewed cash management practices for a foundation within a major Texas university. The review resulted in recommendation which facilitated raising the percentage of cash investment from 30% of cash on hand to 90%. • Technical Adviser for an engagement for the State of Vermont which evaluated present tax revenue collection processes. Recommendations to accelerate tax processing and cash flow to result in increased investment earnings were developed for the State. • Team leader for conducting a lockbox feasibility study for the Department of Revenue, State of Missouri (tax department) which identified significant increased interest earnings for the State. • Project director for an engagement which in-depth evaluated a major Wall Street Brokerage firm's cash management policies and practices. The evaluation and resulting recommendations focused upon cash management. • As manager of a treasury unit in a large independent energy company was responsible for the cash planning, control, disbursement, and investment of over $4 billion annually. This included: Developing an automated system to forecast and control cash balances in a multi -subsidiary multi - bank environment. Developing a remote zero -balance account disbursing system. Evaluating leasing, project financing, and long- term financing. Mr. May's prior experience was in financial management in the energy and food processing industries. He is a frequent speaker to M.F.O.A. groups on cash management topics and is a member of the Planning Executives Institute and several collegiate honor societies. ROBERT L. AUTEN Mr. Auten is a manager in our Dallas office. He is a graduate of the University of Texas with a B.B.A. degree in finance. His major areas of concentration were in financial analysis, economics, and cost control. Mr. Auten's experience includes cost accounting; capital forecasting; financial and economic analysis; and reporting and forecasting systems design. Mr. Auten's prior experience includes: • Reviewed the Financial Accounting and Management Information System utilized by the City of Indianapolis. The project included the documentation of all manual and automated processes used by the City to account for financial transactions. • Prepared a Financial Accounting and Management Information System Users Manual for the City of Indianapolis. The manual included descriptions of system processes, document handling procedures, coding methods and error correction procedures. • Defined for the Environmental Protection Agency the bidding procedures and contractor selection criteria to be used for an A-109 competitive procurement of ADP hardware and software. Included were reviews of recent regulation changes, ranges of potential configuration concepts and information available for distribution to potential bidders. • Designed a contractor cost proposal evaluation model for the Environmental Protection Agency. The system was designed to evaluate in multiple formats the total life cycle cost of ADP system configurations including the indirect costs imposed upon users due to system unreliability. Procedures were developed for EPA personnel, system designers and hardware vendors to assure accurate and complete information. • Directed the development of a conceptual system design and a phased management implementation plan for an ADP chargeout and accounting system at the Environmental Protection Agency. The system provided for user -based transaction unit chargeouts, long-term user demand forecasts for use in capital acquisition and ZBB budgeting, and full costing of ADP usage. • Prepared and conducted seminars for Enviornmental Protections Agency grantees and consulting engineers from Texas, Oklahoma, Arkansas, Louisiana and New Mexico. The five sessions were endorsed by the EPA and each of the five states' Environmental Control Agencies. Topics included: - The requirements, conceptual design and considerations for a user Charge and Industrial Cost Recovery System to be implemented by publicly owned wastewater treatment works under the EPA's Construction Grants Program. - The objectives, regulatory requirements and implementation considerations for an Industrial pretreatment Program to be developed by publicly owned treatment works. • Evaluated the cost of services provided by the Dallas Transit System to Surtran. The study included the identification of all operating, maintenance, and staff cost centers and appropriate bases on which to allocate those cost. • Coordinated facility -wide capital forecasting activities for a $100 million Johnson & Johnson facility. Responsibilities included the review of marketing and planning forecasts to be utilized as the basis for capital projections; evaluation of the expected capital costs and resultant returns on capital; and the compilation and presentation of aggregate and product group capital needs. Prior to joining Arthur Young Mr. Auten was a senior accountant analyst with Johnson & Johnson's Domestic Operating Company. He concurrently served on the board of directors and as chairman of the Audit Committee for the Johnson & Johnson Employees Credit Union. Since joining Arthur Young, Mr. Auten has been on the staff of the Washington, D.C. and the Dallas office. DENNIS E PERRY Mr. Perry is a manager in our Dallas office. He is a graduate of the University of Arkansas with a B.S. in industrial engineering and the University of Dallas with an M.S. in indus- trial administration. Mr. Perry's experience includes capital expenditure analysis, planning fleet equipment maintenance and facilities planning. Specific project experience includes: •, Reviewed the City of Dallas purchasing system and interfaces with the cash disbursement system as part of Arthur Young's first audit of the City. The review required interviews with all key department heads to determine how they use centralized city services and documentation of systems to support the audit. • Conducted a project to analyze the economics of renting, purchasing, or leasing a computer system to service a plant's data processing and process control needs. This involved determination of service require- ments and analysis of vendor contracts, equipment capabilities, initital capital expense, and operating and maintenance costs. • Prepared economic evaluations involving large capital equipment and facilities expenditures. The evaluation method involved discounted cash flow techniques and was the basis for numerous economic decisions concerning major equipment purchases and plant expansions. Results of these evaluations were compiled into capital budget forecasts to support corporate planning. • Designed a maintenance system for a heavy equipment fleet consisting of approximately 200 pieces of equipment. The system concentrated on maintenance labor and material accountability, preventative labor and material accountability, preventative maintenance, and replacement strategy. The sytem was designed to operate manually or as an interim step toward automation. • Designed a fleet management information system for a highway construction company. The system was designed to operate manually and as an interim step to automation. • Conducted an analysis of the economics of alternative energy sources for a large refinery. Alternatives included in -plant generation of power using fuel oil and gas -fired boiler and purchased power from local utilities. Mr. Perry's experience prior to joining Arthur Young includes four years with the Aluminum Company of America (ALCOA) and two years with Redman Industries and LTV Corporation. Mr. Perry is a member of the American Institute of Industrial Engineers, the National Society of Professional Engineers and is a registered professional engineer. PHILLIP R. ASH Mr. Ash, Manager -in -Charge of Organization and personnel Consulting in our Dallas office, received a B.S. from William Jewell College, and MBH from Drake university, and is conducting dissertation research for his Ph.D. He is responsible for managing and directing large-scale organizational development studies for both industry and government clients. His project experience includes: • Participated in the development of a management information system for the City of St. Louis. Identified the types of information needed by managers to facilitate timely, effective decisions. • Developed an organizational structure, a defined reporting relationship involving a large county hospital with county government, a large university medical school, and a hospital authority. This project involved the long-range planning of health care delivery systems, and developing a methodology to facilitate the coordination of several government units. • Conducted a general review of organizational structure and management systems of Belleville Area College. Organizational development needs were identified and prioritized as a means of improving organizational efficiency. • Developed a comprehensive organizational development plan for a multi -unit hospital system. Identified appropriate organizational structures and management systems to allow a larger single -unit hospital to effectively manage a hospital system of three to ten additonal units. Prior to joining Arthur Young, Mr. Ash had significant experience in both teaching and industry, as well as management consulting. PHILLIP A. SCOTT Mr. Scott is a director in our Dallas office. He is a specialist in information systems and electronic data processing systems consulting. Mr. Scott is a graduate of Kansas State University with a B.A. degree in business administration. He has extensive consulting experience in analysis of administrative procedures, design of management information systems, information systems planning, EDP operations reviews, and electronic data processing systems and related areas. His consulting experience includes: • Supervised the conceptual design of a computer -based management information system and development of alternative implementation plans for a municipal public utility. • Managed overall operations review of the finance department of a medium size city resulting in recommen- dations for improved accounting, budgeting, and tax billing equipment. • Supervised the development of the conceptual design implementation plan for an automated ad valorem tax accounting system for the City of Houston. • Directed a management review of data processing for the State of New Mexico. The primary emphasis of the engagement was on the management systems security/ disaster recovery and processes utilized by the State to manage a central data processing center serving multiple agencies. • Developed the conceptual design for computer -based systems in the areas of public utility regulation, common carrier licensing,and incorporation of applicant processing for the Arizona Corporation Commission. • Prepared the conceptual design of an automated responsibility accounting system for the Arizona Department of Welfare. • Managed an engagement to implement the prosecutor's management information system for the District Attorney's office in New Orleans, Louisiana. • Managed an engagement to develop financial and operational reporting and control systems for the New Orleans Housing Authority in support of the target projects program. The engagement also included monitoring the progress of the program and performing the final evaluations of the program's financial performance and operational achievements. Prior to joining Arthur Young, his work included direct supervision in production management (responsible for job assignments,' maintenance of work standards, and labor costs). He was a systems engineer for a major computer manufacturer responsible for design and implementation of small- and medium - scale computer systems. Mr. Scott is a member of the Association for Systems Management, and is a Certified Data Processing Auditor.