Financial Training

Tracy Arner joined the Carl Vinson Institute of Government 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 University of Georgia's Carl Vinson Institute of Government 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.

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 Carl Vinson Institute of Government 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.

Miller G. Edwards, CPA, has for several years provided governmental audit, accounting, and reporting course instruction for the University of Georgia's Carl Vinson Institute of Government 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 Carl Vinson Institute of Government 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 Hulsey has been with Jackson County since 1998 and later became the county's first finance director. He is responsible for the many aspects of financial management in areas such as debt, budgeting, accounting, and project management. Mr. Hulsey holds a master's degree in public administration from North Georgia College and State University, where he graduated with distinction. He received a bachelor's degree in accounting from North Georgia College and State University and an associate's degree in accounting from Gainesville College. A certified local government finance officer, Mr. Hulsey is a member of the Georgia Government Finance Officers Association and is currently serving as the organization's second vice president.

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 Carl Vinson Institute of Government 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 Carl Vinson Institute of Government's Local Government Finance Officer's Certification Program since 2002. He is a member of AICPA, GSCPA, GFOA, and GGFOA.