Instructors

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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Mr. Patrick was appointed on January 11th, 2011 as the 4^th Auditor-General of the Government of Republic of the Marshall Islands (RMI). As Auditor-General, he is responsible for auditing and/or supervising the audit of all public funds and accounts of the Marshall Islands including those of all departments or offices of the legislative, executive, and judicial branches of the government and of any public corporation or other statutory constituted under the law of the Marshall Islands.

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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 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 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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Skip Polson has provided administrative and logistical support for 16 previous APIPA Conferences.  This will be his 17^th one!  His first conference was in Majuro in 2004.  He did not help with the 2005 conference in Palau, but he has enjoyed helping with every conference...

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Dianne Ray is Colorado's State Auditor and is responsible for overseeing independent audits and reviews that hold government agencies accountable and promote positive change in government. She leads a staff of 75 experienced professionals.

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Martin Ruben, FCPA, FCGA spent 30 years as a director with the Office of the Auditor General of Canada and 8 years as a director with the Office of the Auditor General of the Cayman Islands before starting his consulting career in 2017.  He is a Chartered Professional Accountant who was conferred the Fellow designation in 2013 for service to his profession. 

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David Rykken has more than 25 years of experience in public service working with all levels of government. He has worked for HHS at headquarters in DC for the last 15 years as a Supervisory Management Analyst, a Senior Emergency Management Specialist, and a Supervisory Public Health Advisor.

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Beth Schubert is the Director of the Special Drinking Water Projects Directorate in the Environmental Protection Agency Office of Inspector General. Her directorate focuses on the oversight of approximately $24 Billion in funding provided through the Infrastructure Investment and Jobs Act for the removal of lead service lines and the reduction of emerging contaminants in drinking water. She has 21 years of federal auditing experience including approximately 12 years working with the U.S. Insular Islands.

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