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CGFM Part 3: Government Financial Management & Control


Event calendar iconMay 25, 2021

Event time icon8:30 a.m.

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This virtual course will be delivered regionally via Zoom.

Registration is open to insular government professionals.

This course is limited to the paid participants of the 2021 AGA GPDC. Please ensure that your registration fee has been paid.

Course Description

The course will present key areas covered by the CGFM Examination Part 3. These topics include internal and management control, auditing, performance measurement and reporting, financial and managerial analysis and techniques, and concepts and controls. The session aims to augment study materials for those pursuing their CGFM.  It also provides accountability professional refreshers and updated information on internal and management control, performance measurement, and managerial analyses.

Event will learn icon What You Will Learn

The course will cover the following key areas:

  • Understanding of cash and investment management to include controls, considerations for establishing banking relationships, role of electronic payments, fiduciary responsibility, investment policy, and investment management considerations.
  • Elements in public procurement and fair competition, contract efficiencies, and property management systems.
  • Concept of the integrated financial management system, business process re-engineering, and techniques for project management.
  • Conduct various analyses, such as cash flow, trend, ratio analysis, flowcharting, and use of data analytics.
  • Internal controls objectives, its components and principles, application of internal controls, management’s responsibility, and process for documenting and assessing internal controls.
  • Elements of performance measurement and metrics, including objectives of financial and non-financial performance measures, linking financial and non-financial performance measures, and baselines and benchmarks.
  • Understanding of auditing, its objectives, attestation engagements, use of audit reports, and concept of materiality.

Event backend icon Who Should Attend

2021 AGA GPDC registrants.










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May 25, 2021

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8:30 a.m. to 10:10 a.m.

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CPEs - 2 Credit Hours

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Virtual Delivery

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Susan Murphy

Jason Katigbak, CPA, CIA, CFE, CGMA


Jason Katigbak is currently the Chief Accounting Officer for CPL Pacific, LLC.  for both IP&E Holdings, LLC. and IT&E.  He is also an Adjunct Instructor at the University of Guam handling accounting classes for both undergraduate and graduate levels. Jason is a past president of the Guam Society of Certified Public Accountants and the Association of Government Accountants Guam Chapter; and a board member of Junior Achievement Guam.   

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Susan Murphy

Jose Guevara, III, CGFM, PMP, MBA


Jojo Guevara is the Financial Affairs Controller of the Port Authority of Guam.  He is also an adjunct instructor at the University of Guam (UOG) teaching Operations and Project Management classes at both the undergraduate and graduate levels. He is an active member of the Association of Government Accountants (AGA) Guam Chapter. Jojo served in various capacities for the organization namely Regional Vice President for the Pacific Rim Region, Guam Chapter President, Certification Chair, Membership Chair, and Community Service Chair. He is a regular speaker at AGA Guam’s Professional Development Conference.

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Susan Murphy

Maripaz Perez, CGFM, CGAP, CICA, CIA, CFE


Maripaz N. Perez is the Assistant Chief Financial Officer of the Guam Power Authority (GPA).  She joined the GPA’s management team in 2011 as their Internal Auditor and became the Assistant Chief Financial Officer in November 2020. Paz is an active member of the Association of Government Accountants where she served as the Secretary and the Directors for the Education and Accountability Committees. She is currently serving as the chapter’s President-Elect and the Certification Committee Director.

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Susan Murphy

Josephine Villanueva, CPA, CGMA, CGFM, CSAF, SHRM-CP, PMP


Josephine “Josie” Guico Villanueva is a hands-on finance officer known for a deliberate and focused approach with 20 years of diverse work experience in all facets of accounting, human resources, and administrative functions. Her work experience has evolved from private, non-profit, federal, and local government sectors. She is currently the Director of Finance and Administration for the Guam Visitors Bureau. Josie is a former Treasurer of the Association of Government Accountants Guam Chapter.

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