Instructors

Sarah Markley holds the role of Director, International Engagement at the Office of the Auditor-General of New Zealand. As Director Sarah leads our work with the PASAI Secretariat by contributing to PASAI’s programmes, administration, and twinning support to SAIs Cook Islands and Samoa. She...

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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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Anna H. Mendiola has been the President and Chief Executive officer of the FSM Development Bank (FSMDB) since March 2001. Prior to her current appointment, she served as Chief Financial Officer of the FSMDB for one year. From 1986 to 2000, Ms. Mendiola held various high-level positions with the FSM National Government and Pohnpei State Government ranging from Assistant Secretary for International Development Finance to Director of Treasury and Administration.

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Nicki M. Miller is the Deputy Assistant Inspector General for Inspections and Evaluations for the U.S. Department of the Interior (DOI) Office of Inspector General (OIG). She has over 25 years of experience as an auditor, and has led audits, inspections, and evaluations related to contracting and grants, as well as efficiencies in DOI programs.

Prior to joining the DOI OIG, Nicki was an auditor at the Department of Homeland Security, the Federal Emergency Management Agency, and the Department of State. Nicki is certified public accountant and holds a bachelor of science in accounting from George Mason University.

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

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