2017 Government and Nonprofit Section Midyear Meeting


Audrey Gramling, Colorado State University, Council Chair(2015-16) at the American Accounting Association

Audrey Gramling recently served as the Council Chair (2015-16) at the American Accounting Association. In July 2014, she began serving as the Accounting Department Chair and Professor at Colorado State University. Previously, she held the Treece Endowed Chair and was Accounting Department Professor and Chair at Bellarmine University and has been on the accounting faculty at Kennesaw State University, Georgia State University, Wake Forest University, and University of Illinois at Urbana-Champaign. Dr. Gramling’s research investigates both internal and external auditing issues, with a focus on decision behavior of auditors, external auditor independence, internal control reporting, and other factors affecting the market for audit and assurance services. Prior to earning her Ph.D. at the University of Arizona, Dr. Gramling worked as an external auditor at a predecessor firm of Deloitte and as an internal auditor at Georgia Institute of Technology. She has also served a one year appointment as an Academic Accounting Fellow in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission. She is the past-President of the Auditing Section of the American Accounting Association and has served in an advisory role to the Committee of Sponsoring Organizations (COSO).


Chad Franks, KPMG

Chad is a Principal based in Los Angeles that leads KPMG’s Development and Exempt Organizations Tax Practice for the Pacific Southwest and Bay Area business units. Chad has more than 12 years of experience serving nonprofit and governmental clients. He dedicates 100 percent of his time to serving philanthropic and tax exempt organizations including healthcare organizations, higher-education institutions, public charities, pension trusts, non-governmental organizations (NGO), private foundations, social welfare organizations, business leagues/associations, and corporate philanthropic divisions. Chad is also a deep subject matter professional with respect to tax exempt bond private business use issues and co- leads the KPMG Private Business Use Tracker initiative. Although not a practicing attorney, Chad is a licensed attorney in the state of Georgia and has served as Assistant Attorney General for the Georgia Department of Revenue and a Staff Attorney for the U.S. Court of Appeals for the Eleventh Circuit. Chad is a member of the National Association of Bond Lawyers and a member of the American Bar Association. He is also a Board Member and former Finance Chair of HealthMPowers, a Section 501(c)(3) public charity associated with the public school system in the state of Georgia. Chad is a regular speaker on issues pertaining to the not-for-profit industry and leads technical trainings on topics such as unrelated business income tax and the post-issuance compliance rules applicable to tax exempt bonds. Chad holds a Juris Doctorate (JD) degree from Mercer University School of Law and a Bachelor of Science Degree from Middle Tennessee State University.


Vaughan Radcliffe, Ivey Business School

Vaughan Radcliffe is Professor of Managerial Accounting and Control at the Ivey Business School. He is a Past President and former Research Committee Chair of the Canadian Academic Accounting Association (CAAA), the publisher of the Financial Times ranked journal Contemporary Accounting Research. He is Editor of the Journal of Governmental and Nonprofit Accounting, a journal of the American Accounting Association. He is a winner of Ivey's school wide MBAA teaching award for excellence in MBA teaching.

His work has appeared in Accounting, Organizations and Society; Contemporary Accounting Research; the Journal of Business Ethics; Accounting, Auditing and Accountability Journal and others. Professor Radcliffe has served as an Editor of Contemporary Accounting Research and is a member of six editorial boards including Accounting, Auditing and Accountability Journal.


Faith Raiguel, Los Angeles Opera

Faith Raiguel is Chief Financial Officer of the Los Angeles Opera, a position she has held since 2008. Currently teaching “Finance and Accounting for Non-profit Arts Organizations” at Claremont Graduate University, she has also been an adjunct professor at University of California, Los Angeles’s Anderson School and University of Southern California’s Museum Studies program. From 2008 to 2014, Faith served as Chair of the Board of Idyllwild Arts Foundation, located in the San Jacinto mountains near Palm Springs. She is currently Chair of the Finance Committee. Faith has also served on the Audit Committee of Descanso Gardens in La Cañada Flintridge, California. Prior to the Opera, she was Chief Operating Officer of the Autry National Center. Throughout her professional career, she has also been CFO for the Music Center of Los Angeles County and Center Theater Group, the Mark Taper Forum and the Ahmanson Theater. In life outside of non-profits, she was Vice President, Administration & Operations, Worldwide for Walt Disney Feature Animation from 1995–1997. Early in her career, she was a partner at the New York accounting firm of Lutz and Carr. Faith has an MBA from University of California, Los Angeles and a BA in American History and Economics from the University of Massachusetts Amherst where she graduated Summa Cum Laude and Phi Beta Kappa. She and her husband are long time residents of Silver Lake in LA, and have three adult children.

Tom Scaglione, Vallecitos Water District California Water Politics and Pricing

Tom Scaglione has been with the Vallecitos Water District for 17 years starting out as the Senior Accountant and is now the AGM/CFO. Vallecitos is a Water and Wastewater Special District in San Diego County serving a population of 100,000 with an annual budget of $169 million. Tom is actively involved in the Association of California Water Agencies as the Finance Chair, Member of the Board, Member of the Executive Committee, and a frequent presenter at ACWA’s semiannual conference. He is also the Chair of ACWA Joint Powers Insurance Authority’s Audit and Finance Committee. Before joining Vallecitos, Tom worked in public accounting – auditing, tax work, and consulting. Tom started teaching college accounting courses 23 years ago and is now teaching Finance and Professional Relations for Water Managers at CSUSM. He has a BS in Business/Accounting from SDSU and a Master in Business Administration/Government Leadership from CSUSM. Tom’s personal hobbies include finance and accounting.

Dean Michael Mead, Governmental Accounting Standards Board

Dean Michael Mead is the senior research manager at the Governmental Accounting Standards Board (GASB), where he oversees GASB project managers in the planning, design, and administration of the GASB’s research, manages external research, and acts as liaison to the academic community. He is the author of the GASB’s User Guide Series, which serves as a nontechnical, plain language introduction to government financial statements for non-accountants. Mr. Mead also coordinates the GASB’s constituent outreach and communication efforts and is staff liaison to the Governmental Accounting Standards Advisory Council. Additionally, Mr. Mead is a lecturer at Rutgers, The State University of New Jersey, where he teaches governmental accounting, auditing, and financial analysis.

He is a member of the American Accounting Association, the Association for Budgeting and Financial Management, the Association of Government Accountants, the Municipal Analyst’s Group of New York, the National Federation of Municipal Analysts, and the Governmental Research Association. Mr. Mead currently serves on the editorial board of Public Budgeting & Finance and recently completed his term on the editorial board of The Journal of Government Financial Management.

Bradley Wells, California State University
Mr. Wells is the Associate Vice Chancellor, Business and Finance for the Office of the Chancellor where he works with the Executive Vice Chancellor and Chief Financial Officer to support campus activities in the areas of budget, accounting, financing, risk management, capital development, and information technology.

Prior to returning to the Office of the Chancellor, he was the Vice President, Administration and Finance and Chief Financial Officer for Cal State East Bay, a position. He has an extensive senior level executive background in administration and finance in a variety of settings including private business, non-profit agencies and higher education in the California State University system with experience at both the institutional level and the Chancellor’s Office. 
Immediately before coming to East Bay Mr. Wells was Senior Vice President of Development for Urban Housing Communities, LLC, based in Santa Ana, CA. Prior to that his experiences include senior leadership roles at The J. Paul Getty Trust, Los Angeles, as Vice President, Finance and Administration, and Associate Director, Program Analysis and Planning. He has over ten years’ experience working in several positions with progressively greater responsibility in the Office of the Chancellor of the California State University including: Assistant Vice Chancellor, Financial Services, Executive Assistant to the Vice Chancellor and Chief Financial Officer, Director, Information and Analysis, and Senior Financial Analyst. University institutional experience has included assignments at California State University, Fullerton as Assistant Director, Budget Planning and Administration and Assistant Systems Analyst.  
Mr. Wells holds the Bachelor’s degree in Political Science from California State University, Long Beach and earned his Master of Science in Education with an option in Educational Technology Leadership from CSU East Bay.  

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