Areas of Concentration: Audit, budget and consultation for municipal and governmental entities; Special review services for Government Finance Officers of America (GFOA).

Scot is partner in charge of a diversified governmental practice relating to states, counties, cities, schools and other miscellaneous entities. Two of the more notable engagements his firm has been involved with include, sub-contract arrangements with Deloitte & Touche, LLP on the State of Kansas audit for fiscal years June 30, 1998, 1999 & 2000 and Cotton & Company on the performance audits of the states of Nebraska, Kansas, Oklahoma, Nevada, Iowa, and Missouri Emergency Management Agency's operational funding and disaster assistance from the United States' Government Federal Emergency Management Agency.

Experience: Scot Loyd has been a partner with the firm Swindoll, Janzen, Hawk & Loyd, LLC of McPherson, Kansas since January 1, 1990. From June 1986 to December 1989, Scot was a staff accountant/manager with this same firm. Prior to joining his current firm, Scot was a staff accountant with the firm of Yerkes and Michels, CPA's in Independence, Kansas from May 1983 to June 1986.

His professional experiences have included and currently include:

• American Institute of Certified Public Accountants, Partnering for CPA Practice Success (PCPS) Technical Issues Committee (TIC). As of October 1, 1999, Scot became chairman of this committee's governmental zone. His main responsibilities include assigning technical projects to zone members, liaison with key governmental contacts across the United States and annually conducting a liaison meeting with the Governmental Accounting Standards Board;

• American Institute of Certified Public Accountants Government Accounting and Auditing Committee State and Local Audit Guide Overhaul Task Force. Due to the issuance of Government Accounting Standards Board (GASB) Statement 34, the Audit Guide for State and Local Governmental Units will be totally overhauled. Scot has been involved as the TIC liaison to the activities of this overhaul task force;

• American Institute of Certified Public Accountants, Partnering for CPA Practice Success (PCPS) Technical Issues Committee (TIC). October 1, 1998 to current date, he is one of three members on the governmental zone responsible for responding to all governmental standards and issues relating to the profession and more specifically to the medium to small size firms across the United States;

• American Institute of Certified Public Accountant's (AICPA) Governmental Accounting and Auditing Committee (GAAC). From October 1995 to October 1998 he was one of fifteen members on this committee;

• Auditing Standards Board Non-Financial Information Task Force member;

• Kansas Society of Certified Public Accountant's Governmental Accounting and Auditing Committee. Scot was chairman from September 1992 to August 1995, and remains a member of this committee;

• Kansas Society of Certified Public Accountant's representative to the Mid-America Intergovernmental Audit Forum;

• Government Finance Officers of America (GFOA) Special Report Review Committee; and

• Various other positions in organizations furthering the governmental accounting, financial management and auditing profession.

Community Involvement: Kansas Board of Directors for the Fellowship of Christian Athletes (FCA), Canton-Galva High School Fellowship of Christian Athletes; Canton-Galva USD #419 School Board member; Past president, Presidents Club, McPherson Chamber of Commerce; Active in local church.

Professional Affiliations: Governmental Accounting and Auditing Committee, AICPA; Governmental Accounting and Auditing Committee, Kansas Society of Certified Public Accountants; Past Chairman-Governmental Accounting and Auditing Committee, Kansas Society of Certified Public Accountants; Central Kansas Chapter of KSCPA; Mid-America Intergovernmental Audit Forum representative; Government Finance Officers of America; Association of Government Accountants.

Education: Bachelor of Arts degree in Accounting (1983) from Tabor College, Hillsboro, Kansas; Certificate of Educational Achievement in Governmental Accounting and Auditing; Certified through Association of Government Accountants as a Certified Government Financial Manager.

Personal: Native of Sedan, Kansas. He has been married for over 17 years to his wife Jenny. They have one son, Ethan, and live in Galva, Kansas.