Biography

EDUCATION

PhD in Public Affairs-University of Central Florida, December 2004 Masters in Public Administration-University of Central Florida, March 2000 Bachelors of Science in Accounting-University of West Florida, March 1976 Member of Phi Kappa Phi Honor Society

ACADEMIC EXPERIENCE

University of Central Florida – Dixon School of Accounting August 2005 to Present

Courses taught at the undergraduate (four sections per term). Specific courses taught include ACG 3131 Financial Accounting (Fall 2005) and 3141 Intermediate Accounting (Fall 2005 and Spring 2006).

University of Central Florida – Public Administration Department August 2000 to May 2005

Courses taught at the undergraduate and graduate levels as an adjunct instructor (Fall 2000 through Spring 2002), as a graduate teaching assistant (Fall 2002 through Fall 2004), and a visiting instructor (Spring 2005).

Specific courses taught include PAD 3003 Public Administration in American Society (Spring 2002, Fall 2002, Summer 2003), PAD 4104 Administrative Theory (Fall 2003), PAD 4204 Fiscal Management (Spring 2001, Spring 2003, Spring and Fall 2004, Spring 2005), PAD 4803 Issues in Urban Administration (Fall 2003), PAD 6207 Public Financial Management (Fall 2000 and 2001), PHC 6160 Healthcare Finance (Fall, 2004), and PAD 6701 Analytic Techniques for Public Administration II (Summer 2004, Spring 2005-two classes).

Grant experience within an academic context included fiscal assistance and advice to not-for-profit organizations involved in AIDS/HIV education, testing, and counseling. Such services were provided under the 2003 and 2004 grants between the University and the Orange County Health Department for the State of Florida.

PUBLICATIONS – In Development

Dennis, L. (in development). Frequent Frauds in Governmental and Not-for-Profit Organizations (working title). Lewisville, TX. American Institute of Certified Public Accountants.

Dennis, L. (in editorial review). Internal Control for State and Local Governments (working title). New York, NY. American Institute of Certified Public Accountants.

PUBLICATIONS

Dennis, L. & Johnson, W. It’s a Small World. Florida CPA Today, 22, 4 (July/August 2006).

Wang, X., Dennis, L. & Tu, J. Measuring Financial Condition: A Study of U.S. States. Public Budgeting and Finance (revise and resubmit MS-05-06-01).

Dennis, L. (2005). Beyond Vision and Mission – Reaching Operational and Financial Goals in Governments and NPOs: How to Actually Implement Organizational Strategy. New York, NY. American Institute of Certified Public Accountants.

Dennis, L. (2005). Control Systems. In Jack Rabin (Ed.), Encyclopedia of Public Administration and Public Policy. New York, NY: Marcel Dekker.

Dennis, L. (2005). Fraud in the Governmental and Not-for-Profit Environments: What a Steal! Lewisville, TX. American Institute of Certified Public Accountants.

Dennis, L. (2004). A Public Finance Primer for Public Works Professionals: What You Need to Know But Didn’t Know How to Ask. Kansas City, MO. American Public Works Association.

Dennis, L. (2004). Measuring Government Performance: The Time Has Come. Florida CPA Today, 20, 3 (May/June 2004).

Dennis, L. & Liberman, A. (2004). Indicators of a Healthy and Sustainable Community: The Central Florida Experience. Healthcare Manager, 23, 2, 145-155.

Dennis, L. (2004). Fraud in the Governmental and Not-for-Profit Environments: What a Steal! Lewisville, TX. American Institute of Certified Public Accountants.

Dennis, L., Reilly, T., & Shierling, G. (1998). Taking the Financial Pulse of Florida’s Local Governments: A Prescription for the Public Good. Florida CPA Today, 14, 10 (November 1998), 16-20, 37.

Dennis, L., Reilly, T., & Shierling, G. (1997). Deteriorating Financial Conditions: New Governmental Auditing Requirement. Florida CPA Today, 13, 10 (November 1997), 16-21.

PRESENTATIONS

Management’s Discussion and Analysis for State Governments: Does it Really Reflect Changes in Financial Position? American Society for Public Administration 2006 Conference. Denver, CO.

Transportation Policy and Management: A Case Study: Florida Turnpike Enterprise. Association for Budgeting and Financial Management 2005 Conference. Washington, DC.

Measuring Financial Condition: A Study of U.S. States (co-presenter with X. Wang). Association for Budgeting and Financial Management 2005 Conference. Washington, DC.

Fraud in the Governmental and Not-for-Profit Environments: What a Steal! Video presentation. American Institute of Certified Public Accountants. New York, NY.

Assessing Financial Management Capacity in U.S. Cities. Current Issues in Government Budgeting and Finance Panel. American Society for Public Administration 2005 Conference. Milwaukee, WI.

Predicting Financial Condition: A Case Study. Student Awards PhD Panel. Association for Budgeting and Financial Management 2004 Conference. Chicago, IL.

Planning for Long-term Viability: A Regional Strategy for Central Florida. Making the Grade: From Report Card to Performance in States and Communities Panel. American Society for Public Administration 2004 Conference. Portland, OR.

Capital Budgeting for the Public Works Professional. Co-presenter with A. John (Jack) Vogt. Click, Listen, and Learn Series. July 15, 2004. American Public Works Association.

Since the early 1990s, numerous presentations in different venues to various practitioner-related professional organizations such as the American Institute of Certified Public Accountants, American Public Works Association, Florida Government Finance Officers Association (state organization and local chapter) Florida Institute of Certified Public Accountants (state organization and local chapters), etc.

PRACTICAL EXPERIENCE

University of Central Florida January 2005 to May 2005 and Fall 2005 to Present

Visiting instructor in the Public Administration Department.

American Institute of Certified Public Accountants May 2002 to Present

Contract discussion leader for group-study products related to government and not-for-profit accounting and auditing issues presented in various states at their request.

University of Central Florida August 2002 to December 2004

Graduate teaching assistant in the Public Administration and Health Care Professions departments.

City of Maitland, Florida May 2000 to January 2002Director of Finance

Responsible for all finance functions including risk management, procurement policies and procedures, investment of City funds, and internal and external financial and operational reporting. Directly supervised seven clerical and professional staff and day-to-day administration of an $18 million operating and capital budget. Also responsible for overall administration of the City’s residential and commercial solid waste disposal contracts, trouble shooting of citizen complaints as well as handling potentially confrontational public records requests.

City of Orlando, Florida July 1996 to May 2000Assistant to the Chief Financial Officer-Special Projects

Responsible for assisting Chief Financial Officer in debt issuance including variable and fixed, new money and refundings, hedge transactions, arbitrage issues and compliance; project financing negotiations for public/private partnerships (Conroy Road, Lake Nona school, light rail, Navy base redevelopment, Republic Drive, and other projects); cash flow projections for projects; and, preparation, analysis and presentation of cost-benefit studies. Additional assistance to CFO and Office of Legal Affairs in special assessment debt transactions, review of contracts and other legal documents, procurement of services related to employee benefit plans and arbitrage compliance, and analysis of projects for viability and financial impact (cost-benefit, cash flow, etc).

Central Florida YMCA-Orlando, Florida June 1994 to June 1996Chief Financial Officer

Responsible for all finance, human resource, and accounting and administrative functions including risk management; main frame computer operations; local and wide area network installation and operation; administration of invested and endowed funds; construction project accounting and reporting; and, budget training, coordination and preparation. Direct supervision of 11 clerical and professional staff as well as indirect supervision of administrative staff for 17 family centers.

City of Oviedo, Florida June 1989 to June 1994Director of Finance and Administrative Services

Responsible for all finance functions; risk management; main frame computer operations; development, procurement, adoption and administration of Section 457 Deferred Compensation Plan; investment of City funds; and, budget training, coordination, preparation and presentation to elected officials and citizen groups. Obtained first Government Finance Officers Association Award of Financial Reporting Achievement.

Fred C. Bretthauer, CPA-Orlando, Florida March 1987 to June 1989Audit and Accounting Manager

Responsible for all aspects of local firm public accounting practice including taxation, assurance, and compilation services, preparing/implementing business plans/new processes for clients, management advisory services and practice development.

American Institute of CPAs-New York, New York May 1984 to June 1984Exam Grader

Grader for Theory section of May 1984 Uniform Examination for Certified Public Accountants.

Dallas County Community College District March 1983 to March 1984Acting Comptroller and Special Projects Manager

Responsible for all aspects of monthly and annual accounting process, audit liaison and initiation and follow through on special projects.

KPMG, LLP-Dallas, Texas June 1980 to November 1982Audit Supervising Senior

Responsible for planning and administering all aspects of audit engagements, primarily in the government, not-for-profit and insurance sectors, including financial statements, special reports and written evaluation of staff assigned to each engagement.

Pittman & Harris, CPAs-Grapevine, Texas August 1978 to June 1980Senior Accountant

Responsible for all aspects of local firm public accounting practice including taxation, assurance and compilation services, and management advisory services.

Private Industry Accounting March 1976 to August 1978

Entry-level staff and supervisory positions in the timber and oil and gas industries in Florida and Texas, respectively.

PROFESSIONAL AFFILIATIONS
Outstanding AICPA Discussion Leader 2007 and 2010 Member Finance Committee for the Diocese of Orlando

American Society for Public Administration-Finance Committee 2005/2006.

American Institute of CPAs-Continuing Professional Education Executive Committee 2000 to 2005, Financial Accounting and Reporting Exam Subcommittee 2003 to present, Women and Family Issues Executive Committee 1996 to 2000 and Automation of Uniform CPA Examination Work Group 2001 to 2003.

Florida Institute of CPAs (FICPA)-Accounting Principles and Auditing Standards Committee 1997 to 2001 and 2005-2006, State and Local Government Committee and/or Conference Planning Committee 1991-1995 and 1999 to present (Vice Chair 2000-2001 and Chair 2001-2002 and 2002-2003), Accounting Careers Committee 2002 to 2005, Not-for-Profit Committee 1995-1997 and Governmental Standards Review Committee 1997-1999.

FICPA Central Florida Chapter-Treasurer 2001-2002, Secretary 2002-2003, President Elect 2003-2004, President 2004-2005, Continuing Professional Education Committee 1989 to present (Chairman 2000-2001), and Legal Relations Committee 1993-1994.

Florida Government Finance Officers Association (FGFOA)-State Conference Committee 1992 and 2000, Technical Resources Committee 1992-1994 and 2001-present (Chairman 1993-1994 and 2001-2002), and Certification Committee 1999 to 2001 (Chairman 2000-2001).

FGFOA Central Florida Chapter-Vice President 1993-1994.

AWARDS

Outstanding AICPA Discussion Leader 2007 and 2013 Member Finance Committee for the Diocese of Orlando