Impressive results by companies such as Motorola and General Electric have caused a

great deal of attention to come to concepts such as Lean Manufacturing and Six Sigma.

With differences in goals, applications, approaches, and training required, can the two be

used together and viewed as complimentary? Information presented includes concepts,

techniques, and applications of these two important initiatives.

A 2008 Tax Update: new provisions of income tax law. He will include current tax law

changes, information about current IRS practices. He will bring a special guest!

IRS for dealing with fraudulent financial reporting and additional information about

recruiting new agents for the IRS.

Fraud in various forms is increasing in frequency and severity. Organizations are

constantly working to implement tighter controls. The auditing profession has adopted

stricter policies in an attempt to combat the problem. Software developers are busy

creating monitoring programs that detect fraud. It is unclear whether these efforts are

sufficient to mitigate the fraud problem. This presentation will cover defining fraud, the

elements of fraud, how Accountants can increase awareness and examples of fraudulent

activity. Examples of fraud in this presentation relate to Medicaid fraud in the state of

North Carolina.

The current accounting environment is replete with examples of internal controls

intended to prevent fraud and defalcation. Risks are associated with business principles

governing things such as contracts, communications, and agency relationships. How

does the rule of law and the role of law impact internal control and legal liability? Where

did current legal requirements come from and why do they exist? This discussion will

include legal considerations that impact both the individual and the corporation.

8:00 – 8:15 – Pastries, Juice, and Coffee to start the day!

8:15 - 8:50 – Technology Update!! Staying current? Here are a few tips!

9:00 – 12:00 – Carolinas Council Business Meeting

Bret Kindler is current employed as a Problem Resolution Strategist for the Timken

Company in Gaffney, SC., and is primarily associated with driving bottom line savings

through Lean and Six Sigma techniques. He is an accomplished project engineer /

manager with over 20 years of manufacturing experience. He is certified as a Black Belt

in Six Sigma, Lean Manufacturing, and Shainin Journeyman. His experience has been

focused on problem solving and prevention. Prior projects include productivity

improvements, transplant opportunities, inventory reductions, and plant-wide training for

project teams. Bret ‘s experience is associated with Wabash Technologies, a $ 100

Million sensor manufacturer for customers such as Ford, GM, and Caterpillar, Kistler

Instruments, a worldwide leader in piezo electric sensing, and Timken Company, in

Gaffney, SC., a $5.2 Billion bearing manufacturer with worldwide manufacturing

facilities. Originally from Indiana, Bret moved to North Carolina in 1996. I have been in

manufaturing since 1986, primarily as a project engineer, manager, and most recently a

problem resolution strategist. My primary duty is to drive bottom line savings through

Lean and Six Sigma techniques.

Bret completed a degree in Engineering at Purdue University, and later moved to

North Carolina where he completed the International MBA program at Gardner-Webb

University. He is married with 3 children, and enjoys karate, home remodeling,

horseback riding, and many outdoor activities.

Avery Henline is a member of the Taxpayer Education and Communication

Division office of the Internal Revenue Service in Charlotte, North Carolina. Avery and

his co-workers are responsible for planning and helping conduct seminars, without

charge, for the benefit of small business owners in North Carolina and South Carolina.

The subjects covered are federal employment taxes, federal income tax law, abusive tax

schemes being marketed to taxpayers, and other subjects dealing with tax law. Avery

Avery is a native of North Carolina. He graduated from Lenoir Rhyne College in

Hickory, North Carolina with a degree in Business Administration. He served two years

in the United States Army. He graduated with a Masters Degree in Business

Administration from Campbell University in Buies Creek, North Carolina. Avery also

has an MBA plus Certificate in Accounting from the University of North Carolina at

Charlotte, N.C. Avery is a Certified Public Accountant, licensed by the North Carolina

Board of CPA Examiners and is a member of both the North Carolina Association of

CPA’s and the American Institute of Certified Public Accountants. Avery has over 30

years experience with the Internal Revenue Service, and has taught evening accounting

and taxation courses for various community colleges and four years schools.

Prior to working for the Taxpayer Education and Communication Division, Avery

was a Revenue Agent with the Internal Revenue Service and has served as an expert

witness and testified in numerous criminal tax proceedings.

As Deputy Director of the Medicaid Investigations Unit within the Attorney

General’s Office of the North Carolina Department of Justice, Gary Coley ensures the

Unit maintains goals as a law enforcement organization primarily responsible for the

investigation and prosecution of medical assistance provider fraud. He has supervisory

responsibilities for the Unit’s staff in both the administrative and investigative areas. He

supervises four senior investigators, sixteen financial investigators, one nurse

investigator, and two secretaries.

In addition to his responsibilities as Deputy Director of the Medicaid

Investigations Unit, Mr. Coley has assisted with the Federal Health Care Task Force in

the Eastern, Middle, and Western Districts of the United States Department of Justice.

Mr. Coley has received commendations from the FBI, United States Department of

Justice Eastern District, National Association of Medicaid Fraud Control Units, as well as

The Office of Inspector General’s Exceptional Achievement Award. He graduated from

North Carolina State University with degrees in Economics and Business Administration.

Emily Foss has been employed as a Financial Investigator within the Attorney

General’s Office of the North Carolina Department of Justice since November 05, 2007.

Prior to joining the Attorney General’s Office, Emily served as an Assistant Professor of

Accounting for Gardner-Webb University. She taught primarily in the undergraduate

program and served as the Faculty Advisor to the IMA (Institute of Management

Accounting) club. She is the current President of the Gaston Carolina’s Chapter of the

IMA.

Van Graham currently serves as the Director of Undergraduate Business

Programs at Gardner-Webb University, where he has taught, except for a brief period as

an elected official in Wyoming, since 1999. He received his B.A. in Mathematics at

Asbury College, and a J.D. from Baylor School of Law. Van enjoyed a private practice

in law for 20 years, served as a prosecutor for 10 years, and was a Magistrate of County

Court. Van serves as a lecturer to groups and organizations concerning the legal aspects

of law related to businesses, nonprofits, churches, and local government entities. Van

and his wife, Pat, make their home in Shelby, North Carolina.

Sign-in will occur from 7:30 am to 8:00 am at the Spangler Football Stadium Team

Room on Stadium Drive (turn by Hardees). Sessions include 10 minute breaks each

hour. Registration cost includes a refreshment breaks and course materials any course

materials. Students and faculty are encouraged to attend sessions for free (a small fee

applies for lunch).

IMA Spring Meeting

c/o Dr. Earl Godfrey

P.O. Box 2763 – Hamrick Hall

Gardner-Webb University

Boiling Springs, NC 28017

Dr. Earl Godfrey, Event Coordinator,

Work Phone: 704.494.2923,

Fax: 704.406.4738

New hotel..! Less than 1 mile away! Call between 8:00am – 3:00pm for reservation.

Full continental breakfast. Ask Kathy Hendrick (General Manager) for GWU

parent/student rate: (Double - $65.00, King - $79.00), for two people, +$10.00 if over

two people. Rate does not apply unless phone number above is used.

The Holiday Inn Express – two locations. Mention Gardner-Webb University.

The Holiday Inn Express Gaffney Outlet Mall Hotel: (14 miles away)

Gaffney, SC – Phone: (864) 487-5337 (At the Outlet Park)

Close to the Prime Outlet Mall. Wireless Internet throughout the hotel. Express Start

Breakfast Bar.

Holiday Inn Express Hotel Shelby: (10 miles away)

Shelby, NC. – Phone: (704)-480-0881 (At the Cleveland Mall)

Located on Highway-74 at Cleveland Mall, surrounded by restaurants and shopping.

Now offers high-speed Internet access in all guest rooms.

1. From Mile-marker #80 on I-85 in Spartanburg, travel north 12.8 mi.

2. Take exit #92/GAFFNEY (SC-150)/BOILING SPRINGS N.C. - go 0.3 mi

3. Turn Right on W FLOYD BAKER BLVD(SC-11) - go 0.1 mi

4. Turn Left on MAPLE DR - go 0.5 mi

5. Turn Left on SC-150 - go 11.3 mi – turn left at Hardees on Stadium Drive

1. Starting in SHELBY, NC on S LAFAYETTE ST go toward W DALE ST - go 2.9 mi

2. Turn Right on COLLEGE AVE(NC-150) - go 6.1 mi

3. Turn Left to follow NC-150

4. Turn Right at Hardees (Stadium Drive) and follow road to Football Stadium.

Name:

Nickname for badge:

Company:

Street:

City: State: Zip:

Telephone:

E-mail: (Please Print)

IMA Chapter: IMA Member Number:

Conference Attendance ______ @ ______ = $ ______

Lunch Fee (Educators/Students) ______ @ ______ = $ ______

Dinner Fee (Educators/Students/IMA Member) ______ @ ______ = $ ______

Dinner Fee (Non-Member) ______ @ ______ = $ ______

TOTAL ENCLOSED $ ______

Cancellations and refunds: A written cancellation postmarked up to 48 hours before the

course begins entitles you to a full refund of registration fee. Cancellations postmarked

after February 6, 2008 are subject to a cancellation fee of $30. No shows are not entitled

to refund.

IMA Spring Accounting Conference

May 1-2, 2008

Registration Information

Ocean Creek Resort, North Myrtle Beach, SC

May 3, 2008--Council Meeting