Financial Training

Tracy Arner joined the Vinson Institute in 2009. She has been an instructor since 2005, teaching state and local government employees in introductory and intermediate governmental accounting principles, internal controls, payroll administration, and preparation of management's discussion and analysis. Prior to joining the Institute, Mrs. Arner spent more than 20 years working with governments, first as a public accountant, then as a finance professional for local governments. She holds a bachelor's degree in accounting from the University of West Florida and is a certified public accountant licensed to practice in Georgia. She is a member of the American Institute of Certified Public Accountants.

Myra Byrd, CPA, is a faculty member with the Vinson Institute and an instructor in the state and local government financial management program. Ms. Byrd has a master of accountancy degree from the University of Mississippi. She is a certified public accountant with a license to practice in the state of Georgia. Ms. Byrd has governmental auditing experience with the Mississippi State Auditor's Office. She also has private-sector auditing experience with BDO Seidman, LLP, an international public accounting firm.

Scott Callan is a former county purchasing director with over 13 years of government contracting and procurement experience and is a Certified Professional in Supply Management (CPSM) through the Institute of Supply Management (ISM). He is a past board member for the Atlanta Chapter of the National Institute of Governmental Purchasing (NIGP) and currently serves on the ISM Atlanta board as the Professional Development Chair. Scott participates in the ISM Report on Business (ROB) Committee for the monthly Non-Manufacturing ROB. As a governmental consultant and an instructor for the Vinson Institute, Scott brings his passion and excitement about purchasing into the classroom in order to better promote all things purchasing.

Sabrina Wiley Cape, CPA, teaches for the University of Georgia in the area of financial management. Her experience in local government includes being a finance director and assistant city manager for a Georgia local government for 9 years and teaching and developing local government courses through the Vinson Institute for the past 12 years. Her auditing experience was obtained with Deloitte-Touche, a national firm in Atlanta, prior to joining a local government in Georgia. After graduating from North Georgia College, where she obtained her B.B.A. in accounting, she obtained her CPA license in 1990.

John Culpepper has been the director of finance for Athens-Clarke County since 1991. Prior to joining Athens-Clarke County Unified Government, he was the Director of Finance for Clarke County in Athens from 1983 to 1991. He attended the University of Georgia from 1968 to 1975 and graduated with an A.B. in political science and an M.P.A. From 1989 to 1990, Mr. Culpepper was president of GGFOA.

Jim Davis is currently the Chief Appraiser for Upson County located in Thomaston, Georgia. He is an instructor for the Vinson Institute and teaches Property Tax Administration for the Training Program of the Association County Commissioners of Georgia. He previously taught in the Georgia Department of Revenue Assessor/Appraiser Certification Program. His previous experience includes serving as Bibb County Tax Commissioner as well as the Commissioner of the Georgia Department of Motor Vehicle Safety. He has a B.S. degree in Mathematics from Georgia Southern University. Jim is the Past President of the Georgia Association of Assessing Officials and is a graduate of the Management Development Program of the Vinson Institute.

Miller G. Edwards, CPA, has for several years provided governmental audit, accounting, and reporting course instruction for the Vinson Institute and for various associations, institutions, and governmental entities. Mr. Edwards received a B.B.A. from the University of Georgia in 1986. He has 23 years' experience in providing attestation and consulting services to numerous local governments (cities, counties, school boards, authorities, etc.), certain State of Georgia agencies and authorities, and federal agencies. He is the partner responsible for the governmental practice division of Mauldin & Jenkins CPAs, which annually provides nearly 40,000 hours of service to 110 governmental entities from its Atlanta, Macon, and Albany offices. In 2003, Mr. Edwards was honored with the Outstanding Service to the GGFOA award in recognition of his leadership and service in providing direction and training on various topics affecting local governmental entities. He is a member of AICPA, GFOA, GGFOA, and GSCPA.

Rob Gordon joined the Vinson Institute in 2010 as a specialist on the legal aspects of state and local government finance matters. Prior to joining the Institute, Mr. Gordon practiced law in Georgia and Virginia, where he advised state, county, and municipal governments and other public and private organizations on financial matters and transactions, including taxable and tax-exempt financings. Mr. Gordon is the author of a special report in State Tax Notes titled "Georgia's Local Option Sales Tax: A Model for Funding Education Capital Improvements" and coauthor of "Fundamentals of Bond Financing in Georgia" in the Georgia Development Authority Handbook. He received his J.D. with honors from the George Washington University Law School and his bachelor's degree in finance from the University of Georgia.

John Holden, CPA CFE CFF, is an Audit Manager for Rushton & Company, LLC, in Gainesville, Georgia and specializes in audits of local governments and not-for-profits, with 12 years of experience. He is a 2000 graduate of the University of Georgia, where he received a BBA and MAcc. He is a member of AICPA, GSCPA, GFOA, and GGFOA, and serves on the Professional Ethics Committee of the GSCPA.

John Hulsey joined the Vinson Institute in 2012 as a faculty member in its Financial Management Program. Prior to arriving at the Institute, he served in Jackson County beginning in 1998. He was the county's first finance director, responsible for the many aspects of financial management in such areas as debt, budgeting, accounting, and project management. Mr. Hulsey holds a Master of Public Administration degree and a bachelor's degree in accounting from North Georgia College & State University and an associate's degree in accounting from Gainesville State College. He also holds Levels I and II certification as a Local Government Finance Officer from the Vinson Institute. Mr. Hulsey is currently serving as President of the Georgia Government Finance Officers Association.

J. Virgil Moon, CPA, has been with Cobb County since 1981 and is currently the director of the Support Services Agency. Mr. Moon also serves as chairman of the Cobb County Employees' Pension Fund Board of Trustees. From 1985 through 2000, Mr. Moon was the Director of Finance/ Comptroller and was responsible for the overall financial service area of the county government. Mr. Moon currently serves as a member of GFOA's Committee on Retirement and Benefits Administration (CORBA). He is a past executive board member of the GFOA and an active member of the Georgia Society of Certified Public Accountants. He teaches governmental finance for the Vinson Institute and has authored and coauthored numerous professional articles and publications at both the local and national level.

Debra L. Parmer, Certified Public Purchasing Officer, had been with Gwinnett County's purchasing division since 1987 before retiring in 2009 as a Purchasing Supervisor. Ms. Parmer is certified through the National Institute of Governmental Purchasing (NIGP). She was a master instructor for NIGP and taught throughout the United States for eight years. Ms. Parmer is currently a member of the Georgia Chapter of NIGP and has served on the board as the education and certification chairperson. She is also a national member of NIGP. Ms. Parmer is the recipient of the 2007 International Lewis E. Spangler Purchasing Professional Award.

James D. Pehrson, CPA, has a B.S. in accounting from Florida Southern College. He is a certified public accountant with over 21 years of governmental accounting experience. He spent 10 years with the City of Lakeland, Florida, prior to taking employment with Cobb County, Georgia, where he currently serves as the Finance Director. Mr. Pehrson has been teaching in the Vinson Institute's Local Government Finance Officer's Certification Program since 2002. He is a member of AICPA, GSCPA, GFOA, and GGFOA.

Christopher Pike has 20 years of experience as an auditor and governmental finance director. He earned his B.B.A. in 1996 and M.P.A. in 2006, both from Columbus State University. After leaving a public accounting firm in 2003, he has served as finance director for the cities of Morrow, Griffin, and now Dunwoody as well as assistant finance director at the Greater Orlando Aviation Authority. He is a member of the American Institute of Certified Public Accountants (AICPA), the Georgia Society of Certified Public Accountants (GSCPA), the Georgia Government Finance Officers Association (GGFOA), the Florida Government Finance Officers Association (FGFOA), and the Georgia Association of Business Tax Officials (GABTO).

Tonya Vickers is a certified public accountant and certified government financial manager. She has 13 years of governmental auditing experience with the Georgia Department of Audits and Accounts. She was the Business Services Manager for the Statesboro Regional Library for 2 years where she supervised all accounting and human resource functions. Ms. Vickers is currently employed part-time in state government where she is responsible for financial statement preparation, risk assessments, and internal control testing and design.