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MALLOY, MONTAGUE, KARNOWSKI, RADOSEVICH & CO., P.A. QUALIFICATIONS AND EXPERIENCE (continued) D. Involvement With Professional and Civic Organizations In addition to formal training progroma. MMKR professionals learn from interacting with other CPAs and industry experts through their involvement with a variety of professional and civic organizations. Principals and managers participate heavily in trade/industry associations (i.e., GFOA, MASBO, MnGFOA, etc.). That participation includes making presentsdiono, serving on planning oommitteaa, and serving as panel members and/or moderators. MASBO and MnGFOA presentations have included such topics as: Governmental Accounting Standards Board (GASB) Statement Implementation; GFOA Certificate of Achievement for Excellence in Financial Reporting; Audit Best Practices; GASB Updates; and Budget Projections. MMKR principals and staff have a long history of acive participation in the governmental accounting and auditing -related activities of our professional aooietiem, on both the national (AICPA) and state (MNCPA) level. MMKR principal and staff involvement with the work of these organizetione, often in leadership ro|om, has included overseeing quality review of annual governmental audit reporta, providing commentary on proposed technical deve|opmenta, and annual city and school district audit workshops. We are frequent speakers at these workshops covering such topics as. Preparation of Comprehensive Annual Financial Reports; Review of Governmental Annual Audit Reports; the New Quality Review Program Mandated by the Revised Government Accountability Office (GAO) Government Auditing Standards; and Financial and Compliance Auditing Under the New Statements on Auditing Standards. &4MKR, the prinoipa|a, and all professional staff with CPA certificates belong to the following accounting orQonizationa, as applicable: AICPA — American Institute of Certified Public Accountants MNCPA — Minnesota Society of Certified Public Accountants Membership in governmental -oriented professional organizations includes the foliowing: ASBO International — Association of School Business Officials International MASBO (State) — Minnesota Association of School Business Officials GFOA (National) — Government Finance Officers Association MnGFOA (State) — Minnesota Government Finance Officers Association MNCPA — Minnesota Society of Certified Public Accountants MACS — Minnesota Association of Charter Schools Other professionaorganizations include: AGC — Association of GeneraContractors Chamber of Commerce of the United States Minnesota Association of Commerce and Industry Twin WesChamber of Commerce Minnesota Office Systems Association Minnesota Council of Nonprofits E. Participation in Community Activities MMKR also values and encourages the development of our people as good citizena, and contributing members of the community. Whether speaking to college students to promote our profeamion, collecting toys and school supplies for needy children, or working together to make repairs at a not-for-profit service site, our principals and staff are heavily involved in community activities. In addition to encouraging individual invo|vement. MMKR promotes such activities firm -wide through the efforts of our social awareness committee. It is our belief that these opportunities to give back to the community promote the individual growth of our people and add immeasurably to the culture of our firm.