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11/83 to <br />12/89 ORSER, OLSON & ST. PETER- Supervisor <br />Supervised audits of various political subdivisions, including cities, counties, park districts, school districts, state agencies, <br />and a state retirement system. Also supervised audits of not-for-profit entities and various manufacturing clients. <br />Instrumental in the selection and implementation of computer systems and designed and developed standardized computer <br />applications for clients and expanded internal usage of computer systems. <br />Performed various special studies and projects for clients and recommended improvements in the accounting and financial <br />systems of clients resulting in more timely and useful financial information. <br />1/81 to <br />11/83 DELOITTE & TOUCHE (Formerly Deloitte, Haskins and Sells) - Senior Accountant <br />Minneapolis, Minnesota <br />Assisted or performed a supervisory role on audits of publicly held manufacturing, transportation, leasing companies, and <br />several not-for-profit entities. <br />Developed computer applications for administrative purposes. <br />EDUCATION <br />May 1981 University of North Dakota - B.S.B.A. Accounting, Summa Cum Laude <br />Grand Forks, North Dakota <br />May 1993 University of Missouri and American Public Power Association - Executive Development Program, Columbia, Missouri <br />PROFESSIONAL <br />REFERENCES <br />American Institute of Certified Public Accountants. <br />Government Finance Officers Association - Special. Review Committee for the Certificate of Achievement for <br />Excellence in Financial Reporting, 1987 to present <br />Mn Governmental Finance Officers Association - Reference Guide to Resource People Committee - 1994 to present <br />North Dakota Society of Certified Public Accountants - Past Member of Board of Directors and Governmental <br />Accounting Chairperson. <br />International Municipal Clerks Association <br />Available upon request. <br />