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1 MSLMOORE STEPHENS <br /> LOVELACE cws& ADVISORS <br /> I <br /> Daniel J. O'Keefe, CPA, MBA, CFE <br /> 1 Technical Review Shareholder <br /> Background - Dan O'Keefe has over 35 years <br /> Education and Certifications of public accounting, governmental, and not- <br /> • M.B.A. Degree in Accounting, Florida State for-profit experience. He heads up the Firm's <br /> IUniversity Governmental Practice Group, serves on the <br /> • B.S. Degree in Accounting, Canisius College, Firm's Board of Directors, and is the Firm's <br /> Buffalo, New York Secretary. He has provided services to <br /> I • C.P.A., Certified Public Accountant- Florida numerous municipalities, counties, and other <br /> • governmental entities, and is a nationally <br /> C.F.E., Certified Fraud Examiner recognized expert in the area of governmental <br /> 1 • Member of the International Honor Society of Beta Gamma Sigma auditing. He is one of the most sought-after <br /> public sector instructors in the state. <br /> Professional Memberships and Affiliations <br /> • American Institute of Certified Public Accountants Professional Experience - Dan has extensive <br /> (AICPA) experience auditing governmental financial <br /> • Served on the AICPA State and Local Government operations, including services provided to 50 <br /> municipalities, 16 counties, four state agen- <br /> I Expert Panel <br /> • Member of the AICPA National State and Local cies, and numerous special districts and <br /> authorities. He also provides consulting <br /> Government Conference Committee services in the areas of internal control <br /> I • Speaker at the AICPA National State and Local assessments, litigation support, fraud reme- <br /> diation,and performance reviews. <br /> National Not-for-Profit Conference <br /> I • Florida Institute of Certified Public Accountants Dan provides CPE services to clients, peers, <br /> (FICPA) and governmental agencies nationwide. He <br /> • Government Finance Officers Association (GFOA) has authored numerous CPE courses on <br /> I • Florida Government Finance Officers Association <br /> (FGFOA) governmental accounting and auditing; <br /> instructed CPE sponsored by the AICPA and <br /> • Member of the FICPA Governance Task Force the FICPA; and previously served a four-year <br /> I • Association of Certified Fraud Examiners (ACFE) <br /> • UCF Accounting Advisory Board member term on the Florida Board of Accountancy CPE <br /> Committee. He is a three-time recipient of the <br /> • Past Chairman of the Seminole State College FICPA Outstanding Seminar Leader Award and <br /> I <br /> Foundation two-time recipient of the AICPA Outstanding <br /> Continuing Professional Education Instructor Award. He is an adjunct Professor <br /> During the past three years, Dan has earned over 120 at the University of Central Florida and the <br /> I hours of CPE credit in courses related to governmental University of West Florida. <br /> accounting and auditing. <br /> Dan is the co-author of A State Lottery: A <br /> I Listing of Relevant CPE Courses: Challenge for Auditors; co-author of Auditing <br /> 2012 -2014 Governmental Update Budget Requirements for Florida's Local <br /> FGFOA Annual Conferences—2012—2014 Governments; and author of the 1996 Single <br /> 1 Federal Financial Reporting Audit Requirements. In addition, Dan <br /> GASB Pension & Financial Reporting authored the Florida Single Audit Act. <br /> I \\........- <br /> �4sir is, <br /> r. <br /> va� <br /> • 11 1 <br /> 121 1 <br /> I ,,a <br />