Instructors

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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Eric O’Malley is an Assistant United States Attorney assigned to the Saipan office in the District of the Northern Mariana Islands (N.M.I.).  He began his service as a federal prosecutor in 2007 in that same office and has, at times served as interim branch chief for the N.M.I. and First Assistant for the Districts of Guam and the N.M.I.  Between 2012 and 2017, he served in two overseas training and development programs.  The first was in Kabul, Afghanistan, where he led the DOJ’s anti-corruption initiatives and was the programs Deputy Justice Attaché in 2014.  His second tour was in Manila, Philippines as Resident Legal Advisor for the Overseas Prosecutorial Development, Assistance, and Training Program.

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Dr. Mary Ann Young Okada has served as the first female president and CEO of Guam Community College since June 2007. With a strong background in financial leadership at GCC, including roles as Vice President of Financial Affairs, Controller, and General Accounting Supervisor, Dr. Okada has been instrumental in advancing the college’s mission. Under her leadership, GCC has expanded workforce education programs, constructed five sustainable buildings, renovated existing facilities, and maintained 14 consecutive years of low-risk auditee status with no audit findings.

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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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The Honorable Arnold I. Palacios is the 10th Governor of the Commonwealth of the Northern Mariana Islands, serving alongside Lieutenant Governor David M. Apatang since January 2023.

He previously served as the 12th Lt. Governor of the Commonwealth of the Northern Mariana Islands, serving alongside Governor Ralph DLG. Torres from January 2019 to January 2023. As Lt. Governor, he oversaw the Office of Planning and Development, the Office of Grants Management, and the CNMI’s permitting agencies and led policy initiatives on government efficiency, business permitting processes, and regulatory functions. He also played an active role in the CNMI’s relationship with the Federal Government with discussions on labor viability and proposed military projects in the Marianas.

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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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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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