Ethics and Internal Controls Committee

Supporting ethical decision-making and practical internal control awareness across Texas local government finance.

Chair:

Thao Vo, Director of Management Services, City of Grand Prairie

Committee:

Ted Chinn, Director of Finance, City of Mesquite
Mike Halsemo, Deputy City Manager, City of Gatesville
Kate Boatler, Assistant General Manager, Lake Cities MUA
Susan Konosky, Chief Accountant, City of Grand Prairie

Committee Focus:

• Develop Training – Building ethics CPE opportunities grounded in Texas local government scenarios.
• Share Resources – Curating practical tools, examples, and references that members can adapt in their organizations.
• Promote Dialogue – Creating space for members to discuss real challenges in ethics and internal controls.

This committee is particularly focused on practical issues that members face in real local government settings, especially where staffing and resources are limited. Members at all levels are welcome to participate, contribute ideas, and share examples from their organizations. Current members can share ideas, examples, and topics through the forum or by contacting the committee directly.

Current Priorities:

• Texas CPA-eligible ethics training opportunity – In development — exploring delivery format and instructor options
• Scenario collection from Texas local governments – Active — gathering ethics and internal control examples from member organizations
• Member engagement at GFOAT conferences – Active — committee sessions planned for Spring and Fall conferences
• Forum discussion and resource sharing – Ongoing — ethics and internal control topics in the GFOAT member forum

Topics We Focus On:

• Ethical decision-making – Frameworks and real-world application in public finance contexts.
• Internal controls – Practical approaches for small and mid-sized local governments with limited staff.
• Municipal scenarios – Lessons learned from actual situations in Texas local government.

Get Involved:

• Join the committee – Open to GFOAT members interested in ethics and internal controls work. Contact the committee chair or email below if you are interested in serving.
• Share a scenario – Submit an ethics or internal control example, challenge, or lesson learned from your organization.
• Join the forum – Participate in ongoing member conversations on the GFOAT forum.
• Attend a session – Look for committee sessions at the Spring and Fall GFOAT conferences. The committee also coordinates virtually as needed throughout the year.

Resources:

• GFOAT Code of Professional Ethics
• Ethics and internal controls discussion topics
• Scenario library – Coming soon.
• Ethics CPE course – Coming soon.

Contact:

For questions, ideas, or interest in serving on the committee, contact: ethics@gfoat.org