What is NSAC's Cooperative Learning Network?
A NSAC Cooperative Learning Network is a live, interactive 60-minute conference presented over the telephone and over the Internet. You can attend from any location that has telephone and Internet access. You pay just one registration fee for as many participants as you wish at each call/log-in location.

Note that high-speed Internet access is not mandatory – the system works with dial-up but you must have separate connections for the audio and video portions. You may use cell phones for the audio if you have only one connection.

Who presents at one of these sessions?
Your Cooperative Learning Network will have one or more speakers who are recognized experts on the topic. Conferences typically include a Q&A session; you can ask questions by phone or instant messaging options.

CPE Credits
The National Society of Accountants for Cooperatives (NSAC) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

Delivery Method: Group-Live.

CLN Policies
Refunds for CLNs are not provided. Registrants if unable to participate will be provided credit for a future CLN or may opt to be sent a copy of the CLN PODCast following the event. Note PODCasts are not eligible for CPE credit.

For more information regarding refund, complaint and/or CLN cancellation policies, please contact our offices at (937) 222-6707 or info@nsacoop.org.

What does my registration include?
Your registration includes long-distance charges for the audio portion and log-in to the video presentation. All handouts and presentation files are downloadable and may be printed out or saved to the participant's computer once they are logged in to the session meeting room. Sessions include one CPE Certificate of Attendance. Certificates for additional participants are $10.00 each.

Why NSAC Cooperative Learning Networks?

Fast.
No wasted time. Get right to the heart of the matter in a 60-minute session designed to easily fit into your busy schedule.

Convenient.
No airlines. No travel. No time out of the office. Listen and follow along from the comfort and convenience of your desk or conference room.

Easy.
A telephone and computer are all the equipment you need. Just dial in and log-in to the system. That's it.

Ideal for multiple attendees.
Use a speakerphone and projector and invite as many people as you want to participate - at no extra cost to you.

Affordable.
NSAC Cooperative Learning Networks are a fraction of the cost of travel and attendance fees for other high-priced conferences or seminars.

Cooperative Learning Network

Budgeting: A Discussion of Budgeting Basics, Best Practices and Recent Trends
Date: Thursday, March 30, 2006
Time: 11:00 AM ET / 10:00 AM CT / 09:00 AM MT / 08:00 AM PT [Prevailing Time]
Presenter(s): S. Christopher Headley, CPA, CMA, CFM and Phillip W. Miller, CPA
Objective: Discussion will cover:
The Basics - Why we do it, how many of us do it, and why most of us do not like doing it.
Best Practices - Techniques used by world-class organizations, how their processes compare to the rest of us.
Recent Trends and Some New Approaches
Field of Study: Accounting & Auditing
Program Level: Basic
CPE Credit: 1 Credit Hour
Delivery Method: Group-Live

No advanced preparation or prerequisites are required for this course.

Course Description
Discussion will cover:
The Basics - Why we do it, how many of us do it, and why most of us do not like doing it.
Best Practices - Techniques used by world-class organizations, how their processes compare to the rest of us.
Recent Trends and Some New Approaches.

Presenter Bio(s)
S. Christopher Headley
Chris Headley is a Senior Business Analyst for Southern States Cooperative in Richmond, Virginia. He joined Southern States in 1997 as Accounting Manager in the Feed Division. He then served as Cost Accounting Manager, Manager of Corporate Accounting, and Controller of Retail Accounting. In 2003, he joined Old Dominion Electric Cooperative as Manager of Budgeting and Cost Reporting. He returned to Southern States in his current position in 2005. His current duties consist primarily of directing the budgeting process for Southern States and its managed member cooperatives. From 1985 to 1997, Headley worked for Virginia Power in various Commercial Operations and Financial Services positions. He was born in Charlottesville and has always lived in Virginia.

Chris received his BS in Finance from Virginia Tech in 1985, an MBA from The College of William and Mary in 1989, and a Post Baccalaureate Certificate in Accounting from Virginia Commonwealth University in 1997. He is a licensed CPA in Virginia and also holds the Certified Management Accountant (CMA) and Certified Financial Manager (CFM) designations. He is a member of the Institute of Management Accountants and the National Society of Accountants for Cooperatives.

Chris and his wife Karen live in Richmond, Virginia with their three children.

Philip W. Miller
Philip W. Miller is Vice President & Controller for Southern States Cooperative in Richmond, Virginia. He joined Southern States in 1973 as an Internal Auditor. After serving as a Senior Auditor, Assistant Manager of Internal Audit, Manager of Corporate Accounting and Assistant Controller, he was promoted to his current position in 2000. His current duties consist primarily of directing the control, accounting and financial reporting functions for the Company. Prior to his joining SSC, Miller worked as the Richmond area manager for the Ohio firm of Walden Inventory Services. Prior to that, he served for two years in the United States Army as a member of the President’s Honor Guard in Ft. Meyer, Virginia. He was born in Nevada and grew up on a farm in southern Indiana.

Phil received his BA in Economics from Berea College in 1968 and completed post graduate studies in Accounting at Virginia Commonwealth University in 1978. He is a licensed CPA in Virginia. He is a member of the AICPA, the AICPA Accounting Research Association and the Virginia Society of CPAs. He is a member of the VCU sponsored Controllers Executive Roundtable and serves on their Steering Committee. He is a national director for the National Society of Accountants for Cooperatives (NSAC), and served as national president of NSAC in 2001-2002. He serves as an editor and writer for NSAC’s national magazine, the Cooperative Accountant. He serves on the Board of Directors for the Virginia 4-H Foundation.

Phil his wife Vicki reside in Richmond, Virginia. In his spare time, Miller enjoys golf, reading, walking and skiing.

A PODCast of this workshop is now availble. Click here to order/view.

Additional Information

For more information regarding this series or administrative policies such as complaint and refund, please contact the NSAC National offices, 136 S. Keowee St., Dayton, OH 45402, 937-222-6707, email: info@nsacoop.org