President s Notes by Bob Cleland, CFE

Transcription

1 October / November 2008 President s Notes by Bob Cleland, CFE Middle Tennessee! Greetings! Fall is upon us as we look outside and see all the trees changing colors and the Titans and Vanderbilt are 5 and 0 what a beautiful and joyful time of the year to live in If you didn t attend the luncheon meeting, you missed a great presentation by Bill Gibson and Andrew Campbell. A special thanks goes out to Chad Jackson for coordinating Bill and Andrew s attendance. They gave us an overview of a matter where a very trusted employee of International Paper was convicted of fraud. Part of the presentation was a handout that the forensic accountants compiled depicting the various bank accounts and money transfers that was conducted by the perpetrator. In addition, you missed a great meal that Executive Chef Tony at the Doubletree fixed and desserts that were scrumptious. Now on to more business! The Annual Conference speakers have been selected and have since accepted the invitation to speak at this function. Once again, you will not be disappointed and it is the Conference Committee s hopes that the speakers will follow in the footsteps of previous speakers in giving you something to take away from the event that you can utilize at your present job! The conference flyer should be in your hands by month s end. When compared to other events that give you 16 hours of CPE, the Annual Conference is the best value for your money! Hope to see you there! Speaking of getting value for your money once again the free day of training on January 12 th, 2009 should be a worthwhile event. The session will be taught by professors at the Forensic Institute for Research and Education at Middle Tennessee State University (MTSU). It is anticipated that they will discuss the search and seizure of electronic data from suspect computers. (Continued on page 2) Luncheon Cost Reminder The cost of luncheons at the chapter meetings is $10 dollars for members. Non-Members, Late Reservations, and No Reservations will be charged $15. In this issue: Meeting Minutes September October/November Speakers 3-4 Member Profile 4 Investigating Employee Fuel Fraud 5-9 Fraud Corner Materials 9 ACFE Call for Speakers/Reps 10 Annual Conference Point System 11 Free Day of Training 11 June Social Pictures November Luncheon Information 14 Board and Officers Contact Info 15 Meeting Information 16

2 October/November 2008 Page 2 President s Message (Continued) Hopefully, everyone is working on their points for the chance to win the Annual Conference give-a-way worth approximately $2,000. Next year it will be held at the Bellagio in Las Vegas one of the premier hotel & casinos in Las Vegas. I believe it is ranked 3 rd behind the Winn and Caesar s but I could be wrong. Again, here are some hints on how to win while at the same time getting involved in the Chapter: 1) Attend the monthly luncheon meetings; Important Dates to Remember: Next Luncheon October 16 th in the Pool Room at the DoubleTree Daylight Savings Time - November 2 nd Luncheon with AGA November 6 th Christmas party December 18th Free Day of Training January 12, 2009 at Nashville State Tech January 15 th Luncheon February 19 th Luncheon Annual Fraud Conference March 16 th & 17th Make plans NOW to attend! 2) Volunteer for Member Profile in our newsletter we need at least 6 let a Board member know; 3) Write an article for our newsletter or better yet, for the ACFE Fraud magazine; 4) Bring in a new member or two, or three; 5) Speak at a lunch meeting BTW elsewhere in this newsletter there is a note that the ACFE has issued a call for speakers, which is another way of attending the Annual meeting almost free. ACFE will pay travel expenses (i.e. airfare and hotel); and 6) Attend the Chapters Annual Conference. This year the points will be tallied and the winner announced at our Annual Conference, rather than the June social. This was changed in an effort to ease the winner in making travel and hotel reservations, along with signing up during early registration and signing up for the classes they would like to attend not what s left over to attend as they tend to fill up quickly. Remember to keep tally of your points! Attention Chapter Members Please make sure your information (name, phone number, , etc) is updated and kept current EXTRA with the Chapter. Later this year, we plan on contacting each member in order to make sure your information on file is updated and current. If you need to update your information, please contact Nicole Northern at Nicole.Northern@state.tn.us or by phone at or Bethany Dorris at Bethany.Dorris@state.tn.us or by phone at

3 October/November 2008 Page 3 Meeting Minutes September Meeting Middle Tennessee Chapter, ACFE met at DoubleTree Guest Suites located at 2424 Atrium Way on September 18, 2008, for the beginning of the program year. Bob Cleland called the meeting to order, asked members to introduce their guests, and made the following announcements: ACFE will be conducting a two-day training seminar at Gaylord Opryland Hotel on October 7 and 8. The topic of the training seminar will be Interviewing Techniques. The next chapter meeting will be on October 16, at the DoubleTree Guest Suites. The November chapter meeting will be held jointly with the Nashville Area Chapter, AGA, on November 6. We will once again be having the annual contest to send the person who earns the most points to the ACFE Annual Conference. Rules for earning points are posted in the newsletter. Bob then reviewed the chapter s accomplishments in the last year: Successful Annual Fraud Conference Successful Free Day of Training Donation to Habitat for Humanity to four area counties Three $2,000 Scholarships to deserving students Donation of food and cash to Second Harvest Food Bank Bob then recognized members accomplishments: Mike Mayhan won the CFE of the Year award at the ACFE Conference in Boston, MA. Bob presented Mike with a special gift honoring his accomplishment. Bob also presented Flora Hassan and Cindy Johnson with their CPE certificates, which the chapter had framed for them in recognition of passing their CFE exam. Bob then introduced Chad Jackson, Staff Attorney for the Division of Municipal Audit in the Office of the Comptroller of the Treasury. Mr. Jackson then introduced the International Paper Case, and Bill Gibson and Andrew Campbell of Wyatt, Tarrant & Combs, LLP. Messr.s Jackson and Campbell presented the details of how they had prosecuted a complex fraud case against Mr. Jiles Ritchie. At the conclusion of the presentation, the speakers were presented with speaker gifts. Daniel Porter won the door prize, and the meeting was adjourned. October Speaker Steve Heim University. Steve Heim received a Bachelor of Science degree from Middle Tennessee State University, with an emphasis in Criminal Justice. Despite working diligently at the Department of Public Safety, Steve also received his Masters of Business Administration from Columbia Southern In 2003, Steve graduated from Hazardous Devices School where he was certified as a bomb technician. Just two years later, Steve enrolled at the Federal Bureau of Investigation ( FBI ) Academy, graduating at the 221 st Session of the agency s National Academy Program in Quantico, Virginia. If that wasn t enough, Heim officially became a Certified Airport Security Coordinator just last year. After serving the MNAA DPS for 13 years, Mr Heim became the Metropolitan Nashville Airport Authority s Department of Public Safety Chief in August The MNAA DPS, under the leadership of Chief Steve Heim, is a certified police department by the Commission on Accreditation for Law Enforcement Agencies ( CALEA ), and provides police, fire and emergency medical services to the employ-

4 October/November 2008 Page 4 ees, passengers, and guests of both Nashville International ( BNA ) and John C. Tune Airports. Chief Heim has served with the MNAA DPS for over 13 years. Joint Luncheon with AGA November Speaker Special Agent John Medeiros Federal Bureau of Investigation As former Detective Sergeant with the Honolulu Police Department, he has served for twentyone years with the Federal Bureau of Investigation. Agent Medeiros started with computer forensics in He has been a certified examiner and member of the FBI s Computer Analysis Response Team (CART) since As a certified forensic examiner, he conducts laboratory and field examinations of all types of digital media, including computers, laptops, cellular telephones, PDAs (Personal Digital Assistants), and digital cameras. He has participated in joint investigations with numerous local, state and federal agencies, including: Food and Drug Administration (FDA), Environmental Protection Agency (EPA), Internal Revenue Service (IRS), National Aeronautics and Space Administration (NASA), Drug Enforcement Agency (DEA) and the Central Intelligence Agency (CIA). Member Profile Nicole Northern, CFE I am Nicole Northern and I was born in Rochester, New York. My family moved to Nashville when I was two and I have been here ever since. I am married to Corey Northern and have a 3 year old daughter, Farrah. In 2002, I received my Bachelor of Science in Computer Science from Tennessee State University. After graduating, I began pursuing my Masters degree in Computer Information Systems from Central Michigan University in Mount Pleasant, Michigan. I started with State Audit Information Systems in September Since being with State Audit, I have been on several audits and assisted in some computer forensics cases. Being an auditor has been interesting. I learn something new almost every day when auditing and forensics lets me imagine I m on an episode of CSI. I obtained my CFE certification in February 2007 and am currently, the Membership Chair for our chapter. His searches on site and in the laboratory of digital media include almost all violations of law, including Child Pornography, Child Abduction, Kidnapping, Bank Robbery, Copyright Infringement, White Collar Crimes, as well as International Terrorism, Domestic Terrorism and Foreign Counter-Intelligence. Nicole and Corey Northern at the June CFE Social

5 October/November 2008 Page 5 Investigating Employee Fuel Theft By Daniel Porter, CFE The man pumped gas into the young lady s car, replaced the fuel cap, and kissed her. As she drove away, he pulled his company pickup to the same pump and filled it up. He entered the convenience store and paid for the two-tank purchase with a credit card. To the casual observer, he appeared to be a gentleman pumping gas for his significant other; in reality, he paid with a company credit card and just stole a tank of gasoline valued at over $50. His employer had good internal controls over the petty cash account and ruthlessly questioned any purchase of office supplies, but like most organizations it deemed fuel purchases too difficult to monitor and fuel losses due to theft were considered immaterial and too difficult to investigate. Fuel is one of a few company assets that can be used by practically all employees and most of the population. As fuel prices increase, an employee s perceived need (one element of the fraud triangle) may become more pressing and increase the likelihood that a previously ignored opportunity (a second element of the fraud triangle) may become attractive and a rationale (the third element of the fraud triangle) may be developed. When these three elements combine, fraud is likely to follow. FUEL FRAUD TRIANGLE Opportunity Gas card w/no controls Need Need gas for girlfriend Rationale Don t pay me enough Fuel purchases are not limited to employees who drive automobiles or pickup trucks. Aircraft, boats, heavy equipment, and light equipment (weed eaters, lawnmowers, etc.) use various forms of fuel that can be used for personal purposes by most employees. The price of fuel has increased over 170% in the past 10 years and depending on the number of vehicles in the fleet or the number of employees with fuel purchase authority, the total amount of fuel an organization uses may make these reviews more appealing.

6 October/November 2008 Page 6 Investigating Employee Fuel Theft (Continued) Unleaded Gasoline Price per Gallon $3.50 $3.00 $2.50 $2.00 $1.50 $1.00 $0.50 $0.00 $1.10 $1.19 $1.51 $1.43 $1.30 $1.50 $1.72 $2.04 $2.23 $2.77 $ Year Percent Increased Since 1998 Percent Increased 200% 180% 160% 140% 120% 100% 80% 60% 40% 20% 0% 8% 37% 30% 18% 36% 56% 85% 103% 152% 172% Year Organizations with large fleets have the most to gain from investigating fuel theft. In 2007, Union Pacific Railroad s costs for diesel fuel increased $200,000,000 from Keeping an eye on fuel expenses is even more important for smaller organizations that are less able to absorb unnecessary losses due to fraud. The ACFE Report to the Nation consistently identifies tips as the number one method of discovery for occupational fraud and fuel theft is no different. Whether it comes from an observant store clerk or a jealous co-worker, employee fuel theft is likely to be discovered by a tip. Once you receive a tip, investigating employee fuel theft is not that difficult and the data you need may be right at your fingertips.

7 October/November 2008 Page 7 Investigating Employee Fuel Theft (Continued) Tank Capacity vs. Purchase Quantity Comparing the fuel quantity purchased to the vehicle s fuel tank capacity will reveal if the operator is purchasing more fuel than the vehicle s tank can hold. The excess could be placed in portable cans for later resale or placed in another vehicle as in the scenario above. This type comparison can be completed while your investigation is still covert. A vehicle s tank capacity can be determined with Internet research or by contacting the manufacturer. Beware that sometimes the size of a vehicle s fuel tank doesn t match your research results or what the manufacturer says because oversized tanks are sometimes installed and you may have to confirm the capacity by having a mechanic visually inspect the tank. It is unlikely the subject is taking gas at every purchase; instead, he is probably taking it a few times per week depending on his need. Fortunately, if you place all of his purchases in a spreadsheet the excessive purchases stand out clearly. You can also compare the quantities purchased by the subject to quantities purchased by other drivers of similar vehicles. For example, if most drivers of similar compact trucks in the fleet purchase 10 to 12 gallons at a time and never exceed 15 gallons per purchase, it is reasonable to question purchases by the subject of more than that. Excess purchases like this could be justified if the operator is purchasing fuel for smaller equipment like the lawn mower used to mow the company lawn or if he is transporting the fuel to a piece of equipment that can t be driven to the gas station, like a bulldozer. These type explanations should be addressed early in interviews to substantiate their validity or to eliminate them. Miles Per Gallon Averaging the MPG rate of a group of similar vehicles and comparing that to the MPG rate of an individual vehicle will identify excessive fuel purchases. For example, if a group of pickups average 22 MPG but one vehicle in the group is getting 13 MPG, then the mileage logs, fuel purchases, and repair history of that vehicle should be closely reviewed. Modern vehicles are equipped with computer controlled engines with onboard diagnostic (OBD) capabilities. The OBD systems alert the driver to engine performance problems that may cause excessive fuel usage and record in their memory previous engine problems that may explain an excessive fuel usage rate. If no problems are found and there is no repair history that could explain the excessive fuel usage rate (such as a leaking fuel tank), then theft is the likely cause. A vehicle s low MPG may be legitimate due to its work related purpose. A vehicle that frequently tows a trailer or hauls heavy loads is likely to use more fuel than normal, so identifying or eliminating these factors is necessary. Multiple Purchases in a Short Time Period An employee who makes multiple fuel purchases within a short period of time may be stealing fuel. For instance, if the employee reads electric meters and only drives 75 miles per day, two large fuel purchases in a 24-hour period should be closely scrutinized. The locations of the meters he reads can be plotted on a map and the mileage he should have driven can be calculated to determine how much fuel was actually needed that day.

8 October/November 2008 Page 8 Investigating Employee Fuel Theft (Continued) Fuel Purchases at Odd Hours If an employee delivers toner cartridges to offices, most of which are open 8:00 AM to 4:30 PM, fuel purchases made late at night or early in the morning should be reviewed. The location of the purchases in relation to the employee s residence, the warehouse, or any other relevant site should be considered. Fuel Purchases Weekends, Holiday, or Days Off If an employee makes fuel purchases on weekends or on days he is off, they should be reviewed. Fuel Purchases Out of the Normal Operating Area Out of town or out of state fuel purchases may be clues to an employee using a vehicle for personal purposes. A review of time sheets and vacation may substantiate vehicle and fuel misappropriation. Multiple Purchases for Different Vehicles Most employees are assigned one vehicle and I ve never met one who can drive more than one vehicle at a time. If an employee makes purchases for more than one vehicle, it could indicate theft. Absence of Fuel Purchases The absence of fuel purchases while mileage increases on a vehicle could indicate the use of a vehicle for personal purposes. An employee may have paid for fuel with their own funds if a fuel card was inoperative or the vendor was unable to accept the fuel card as payment. Or he may have taken the company vehicle to the beach and paid for the fuel with his funds, thinking it would never be discovered. Reimbursement payments to the employee should be reviewed as well as time sheets and vacation may substantiate vehicle and fuel misappropriation. Other Sometimes you just have to put the purchase and the mileage log data (in mileage & out mileage & elapsed miles), mileage recorded on maintenance records (oil changes, tire rotations, etc.) and anything else you have (timesheets, work reports, work orders) into a spread sheet and see if something stands out. The Interview During the interview, the subject may claim he put the excess fuel in another company vehicle because a coworker forgot his fuel card, which is a reasonable explanation if true. If you are certain that is not the explanation, the initial interview should eliminate that as an escape route by confirming the employee has not shared their company fuel card with anyone. Of course, you want to lead into that question carefully. Interviewer: Do you remember signing the drug free work place policy? If you could just explain in your own words what the policy says. Do you remember signing the fuel card policy when you received the card? If you could just explain in your own words what the policy says. Good, now how often have you loaned your assigned card to another employee? Then verify that the employee does not purchase fuel for other company vehicles or equipment before asking about variances in mileage or purchases exceeding the tank capacity. Again, lead into that question carefully.

9 October/November 2008 Page 9 Investigating Employee Fuel Theft (Continued) Interviewer: Has a co-worker ever tried to get you to buy fuel for their vehicle with your card? So, how many times have you put fuel in another employee s company vehicle with your assigned card? Once you have eliminated these escape routes you can proceed with the interview and interrogation using whatever method you prefer. I prefer the we know what happened, we just want to know if you re willing to make it right technique. You may try to develop a theme anybody can understand, we all know how expensive gas is, and they really don t pay you enough. In those cases where the employee denies misappropriating fuel but their explanation is not believed but can t be refuted with facts, the fuel purchase rate will likely decrease following the interview. You may not have caught your thief, but he stops stealing which is important in itself. In addition, once the employee tells his co-workers that someone questioned his fuel usage and purchases, the deterrent effect of that is immeasurable. It doesn t sound as exciting as investigating skimming cash or phony vendor schemes, but the losses due to employee fuel theft are just as damaging and can be just as simple to investigate. Fraud Corner Materials Hot Videos! Cooking the Books: What Every Accountant Should Know About Fraud Embezzlement: The Thieves Within Money Laundering: Detection and Prevention Be Book Smart! A Guide To Forensic Accounting Investigation by Thomas W. Golden, Steven L. Skalak and Mona M. Clayton Corporate Crooks: How Rogue Executives Ripped Off Americans and Congress Helped Them Do It! by Gregg Ferrell, Investigative Reported USA Today Corporate Fraud Handbook: Prevention and Detection by Joseph T. Wells For Library Materials, Contact Hellens Kruszynski, CPA, CFE at (615) or at Hellens.Kruszynski@state.tn.us

10 October/November 2008 Page ACFE Call for Speakers and Proposals In our continuing effort to provide the best training and events possible to our members and event attendees, the ACFE invites experienced anti-fraud professionals to provide speaking proposals for future ACFE conferences. In an effort to facilitate this process we are again soliciting proposals from our membership and fellow professionals through an online form. Please read this page carefully as it contains all of the information you will need to make an informed decision as to whether you want to proceed and submit a topic for consideration. Note that for full consideration submissions must also include your curriculum vitae (CV) and professional references; please combine these into a single document for uploading. Our online proposal submission form divides the process into several steps so you can enter information and confirm it is correct before moving to the next step. There are three steps to submit a Presentation: Provide Information about your proposal, including, title, abstract, and contact information. Confirm that your contact information is correct, check the proposal for spelling and clarity. Submit your information to ACFE for consideration. Once all the submissions have been received for an event your proposal will be reviewed by the ACFE. The selection process follows a rigorous review and evaluation of every proposal submitted. Many more proposals are submitted than can be selected, and it is important that you include all required and relevant information to be properly and fairly considered. If selected, you will be contacted directly by the ACFE. For additional information including the selection criteria, visit the website at ACFE Call for Chapter Representatives Next month, the National Association of CFE's is looking to name four new council members to lead the 2009 chapter representative meeting July 12th in Las Vegas, NV. These four council members will work together, and in conjunction with the ACFE, to plan and create the meeting agenda. They will present at the chapter meeting. The council will begin work in November and will complete their task by May. Up to 50 hours of participation time may be required. The registration fee for the Main Conference will be waived for the four leaders selected. The term of service will be one year and you are eligible to volunteer again after being off the council a minimum of two years. If you are interested in participating on this council please send Jeff Kubiszyn an at jkubiszyn@acfe.com letting him know of your interest as well as reasons why you feel you would be qualified to sit on this council. Responses are due by October 16, 2008.

11 October/November 2008 Page 11 Annual Conference Contest Point System The 20th Annual ACFE Fraud Conference is scheduled to be held at the Bellagio in Las Vegas, Nevada. Once again, the Middle Tennessee Chapter will hold its annual contest to win an all-expense paid trip to the conference. You can earn points to compete for the trip according to the following schedule. This year, Jeff Hughes will be tracking the points earned. Please submit your points to him as you earn them to be sure you are appropriately credited. Category Attending Monthly Chapter Meeting Publish Article in Chapter Newsletter Sponsoring a New Member Publish member profile in Chapter Newsletter Contribution to Been There, Said That, Done That Publication of Case Results Participating as a speaker in the Chapter Speaker s Bureau Publication of an article in the Association s Fraud Magazine Attending the Chapter s 12 th Annual Conference Service on Chapter Committee Points 1 point per meeting 2 points 2 points per new member 1 point 1 point/contribution/month 2 points 2 points per engagement 3 points 2 points 2 points Free Day of Training Monday, January 12, 2009 Dr. Saleh Sbenaty, Mr. Stan Mitchell, and Mr. Robert Nielsen from the Forensic Institute for Research and Education at Middle Tennessee State University (MTSU), Daniel Porter from the State of Tennessee s County Audit, and Mark Paganelli from the University of Knoxville Internal Audit will conduct a full day of training on January 12, The topics will include computer forensics, interviewing techniques, and internal controls. This day of training will be held at Nashville State Community College (formerly Nashville Tech), and is free to Middle Tennessee Chapter, ACFE members. Mark your calendars. More information will be sent out in the near future!

12 October/November 2008 Page 12 June 2008 Social Pictures The 2008 June Social was held on June 12 at 6:00pm at the DoubleTree Guest Suites in Nashville. CFE Members and their guests enjoyed great food and fellowship. The Chapter also presented three individuals with $2000 dollar scholarships at the Social. The winners were LaKesha Page, Fonda Douglas, and Colten Ingram. Former Chapter President Daniel Porter performs the induction of the 2008 Middle Tennessee ACFE Board Members Back Row: Bob McCloud, Beth Pendergrass, and Mark Ingram Front Row: Bob Cleland, Britt Wood, and Bethany Dorris Britt Wood and LaKesha Page, one of the 2008 Scholarship Winners. Britt Wood and Fonda Douglas, one of the 2008 Scholarship Winners. Doreen Zientar being awarded the Outstanding Service Award by Chapter President Rene Brison

13 October/November 2008 Page 13 June 2008 Social Pictures (con t) Various Members Enjoying Great Fellowship and Great Food! Can t Forget the Yummy Dessert Embellished with the Chapter s Emblem Make Your Plans Now to Attend this Year s Christmas and June Socials!!!

14 October/November 2008 Page 14 November Luncheon Information Please Note! The November luncheon meeting will be held jointly with the Association of Government Accountants (AGA) on November 6 th. We will meet at their usual meeting place, the Nashville City Club, which is located on the 20 th Floor of the SunTrust Bank Building. The Suntrust Bank Building is at the corner of 4 th Avenue and Church Street in downtown Nashville. Please note that reservations are due no later than COB, October 30, Cost for the meeting will be $ Please make your reservations through Bethany Dorris, as usual. You can reach Bethany at Bethany.Dorris@state.tn.us or Parking is available at the downtown library. The first hour of parking is free when you have your ticket validated at the security desk just inside the main library doors. A fee schedule for extra library parking is shown below. The entrance to the library parking garage is on 7 th Avenue, just South of the intersection of 7 th Avenue N. and Church Street. A map is provided below to assist you in finding the meeting location. Legislative Plaza Performing Arts Center Union St. North 7 th Ave. Sheraton Hotel Old Castner Knott Building Capitol Blvd Hermitage Hotel 6 th Ave. N 5 th Ave. N Financial Center Arcade Suntrust 4 th Ave. N. Meeting will be in the Nashville City Club, 20 th Floor Parking Available Main Library Church St. L& C Tower MAIN LIBRARY PARKING RATES: First hour of parking: FREE hours: hours: $ hours: $ hours: $ hours: $4.50 More than 3.5 hours: $5.00 (the daily maximum for those who park before 5:00 p.m. on weekdays)

15 October/November 2008 Page 15 Chapter Officers and Board Members President Bob Cleland, CFE Vice President Britt Wood, CPA, CFE Past President Rene Brison, CPA, CFE President Emeritus Dennis Dycus, CPA, CFE Treasurer Mark Ingram, CFE Secretary Beth Pendergrass, CFE, CISA Training Director Bob McCloud, CFE, CGFM Member at Large Sharon Matheny, CGFM Member at Large Bethany Dorris, CFE Member at Large Fred Pasteur, CFE Committee Chairs Website Lew Robbins, CPA, CFE Library Hellens Kruszynski, CPA, CFE Newsletter Bethany Dorris, CFE Amy Abbott, CFE, CGFM Nicole Nothern, CFE Membership Nicole Nothern, CFE Bethany Dorris, CFE Jeff Hughes, CFE Hospitality Bethany Dorris, CFE Amy Abbott, CFE, CGFM Nicole Nothern, CFE Doreen Zientar, CIA Scholarship/Outreach Britt Wood, CPA, CFE Adam Gamble, CFE Bob McCloud, CFE, CGFM Richard Phebus, CPA Job Placement Herman Statum, CFE, CPP, CHS-V Historic Britt Wood, CFE, CPA Nominating Fred Pasteur, CFE Don Johnson, CGFM Training Bob McCloud, CFE, CGFM Suzanne Smotherman

16 October/November 2008 Page 16 Important Meeting Information Luncheons are $10.00 for members who make their reservations by COB on Friday prior to the luncheon. For members making their reservations after that time on Friday, until Thursday morning, and for members who make a reservation but do not attend or call to cancel, the cost is $ Individuals who attend without making a reservation will also be charged $ First-time guests eat free. After a guest s first visit, he or she will be charged $15.00 for the lunch. Please note that the location of the luncheons has changed. We will now be having the luncheons at the DoubleTree Guest Suites located at 2424 Atrium Way. The DoubleTree Guest Suites has been the location of our socials and has always provided excellent meals. For reservations, contact Bethany Dorris at or by at bethany.dorris@state.tn.us. Luncheon Dates (Luncheon time: 11:30) October 16, 2008 November 6, Joint Luncheon with AGA December 18, 2008 January 15, 2009 February 19, 2009 April 16, 2009 May 21, 2009 June Social (TBA) Contact Us: Middle Tennessee Chapter Association of Certified Fraud Examiners: info@middletennesseecfe.org Website: Mailing address: P.O. Box Nashville, TN Association of Certified Fraud Examiners Headquarters: acfe@cfenet.com Website: Mailing address: Phone: Fax: The Gregory Building 716 West Avenue Austin, TX 78701