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Kip R. Memmott

Salem, OR

Kip has approximately thirty years of auditing, consulting, and training experience at the international, federal, state, local government and private sector levels. He holds a Bachelor of Arts degree from the University of Utah and a Master of Arts degree with a certificate in Public History from Arizona State University, and is a graduate from the Harvard University Kennedy School of Government’s Executives in State and Local Government executive education program and has earned a Certificate in Public Leadership from the Brookings Institute. 

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Jason Mitchell

Pago Pago, AS

Jason Mitchell is the Chief Legal Counsel to the Governor of American Samoa. His focus areas include administrative law, public health, and public safety. Prior to joining the governor's office, he was an Assistant Attorney General in American Samoa, a prosecutor in Georgia, and an Assistant Counsel for the Georgia Department of Corrections. 


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Billy Morehead, Ph.D., CPA, CGFM

Madison, MS

Dr. William "Billy" Morehead, CGFM, CPA is a Professor of Accountancy at Mississippi College teaching primarily Governmental, Advanced, Accounting Information Systems, and Data Analytics classes at the undergraduate and graduate levels. A long-time member of the Jackson AGA chapter, Billy has served AGA in numerous roles at the chapter level, including Chapter President, and at the national level, including Chairs of the Journal Board and Higher Education Committee, National Treasurer, and National President. Billy is also a member of the Mississippi Society of CPAs and the American Institute of CPAs. 

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Mark Morgan, Ph.D., CPA, CFE

Madison, MS

Dr. Mark Morgan is a Professor of Accounting at Mississippi College in Clinton, MS  as well as a Visiting Professor at the University of Guam in Mangilao, GU. He holds the professional designations of Certified Public Accountant and Certified Fraud Examiner. He was a Past President of the Central Mississippi Chapter of Certified Fraud Examiners.

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Susan Murphy

Boston, MA

Susan Murphy is an Assistant Director in the U.S. Government Accountability Office’s Strategic Issues team. Ms. Murphy leads performance evaluations focused on federal assistance to respond to, and recover from, the COVID-19 pandemic. 

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Rizalito "RG" Paglingayen, CPA


Rizalito Paglingayen, CPA is an Assurance Senior Manager with over 11 years of experience in public accounting in Guam.  He also serves as the EY trainer for Guam and Saipan on technical and audit matters and teaches at EY’s annual National Public Sector/Not-For-Profit Conference.

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Pilar Pangelinan


Pilar Pangelinan is currently the President of the Association of Government Accountants Guam Chapter and an Accounting Professor at Guam Community College.

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Chris Pembrook

Oklahoma City, OK

Chris Pembrook, MBA, CGAP, CPA, CRFAC is a Shareholder at Crawford & Associates, P.C., in Oklahoma City. Prior to joining the firm, he served as the Chief Financial Officer of the Oklahoma Police Pension & Retirement System and the Deputy Director of the Local Government & Special Services Division of the Oklahoma State Auditor & Inspector’s Office. He is currently serving as a committee member of the AICPA State and Local Government Expert Panel and the Oklahoma Society of CPA's Government Accounting & Auditing Committee. He also was selected to serve on the joint COSO-ACFE Task Force for the development of the group’s Fraud Risk Management Guide. 

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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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Lillian Perez-Posadas, MN, RN


Lillian Perez-Posadas is the CEO/Hospital Administrator of the Guam Memorial Hospital Authority. She is a Registered Nurse with over 30 years of experience in clinical and administrative/leadership nursing positions primarily at Guam's only government hospital. Other nursing experience includes community health nursing as well as faculty at the University of Guam School of Nursing. In addition to the diverse and vast professional nursing experience, Lillian served voluntarily as Chairperson of the Guam Board of Nurse Examiners (GBNE) for eight consecutive years. A significant accomplishment as GBNE Chair is the revision and update of the GBNE Rules and Regulations.

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