Tentative Agenda
Wednesday, April 22, 2026
12:00 p.m.
Member Registration Open
1:00 p.m. - 3:15 p.m.
Early Bird Session: Work Order Workshop
Kasey Gast, Audit Partner, BSG&M
1:00 p.m. - 3:15 p.m.
Early Bird Session: Co-op Accounting 101 Workshop
Josh Link, Audit Manager, BSG&M
3:30 p.m. - 4:30 p.m.
Meridian User Group
James Martucci, Meridian Cooperative
3:30 p.m. - 4:30 p.m.
Milsoft User Group
John Bleiker, Regional Account Manager
3:30 p.m. - 4:30 p.m.
NISC User Group
DeAnn Arnhart, Account Manager
5:00 p.m. - 6:30 p.m.
Welcome Reception with Vendors
Evening on Your Own
Thursday, April 23, 2026
Complimentary Hotel Breakfast
7:30 a.m.
Member Registration Open
8:30 a.m.
General Session
Welcome and Convene
Invocation and Pledge of Allegiance
More Than A Game
Chris Almendarez, President, Round Rock Express
Practical Applications of AI
Alp Basol, Head of AI Center of Excellence & Forge Lab, CoBank
TEC Group Meetings
Accounting Implications of Large Loads
Nancy Brisco, CFO, Taylor EC
Bill Miller, Partner, BSG&M
Melissa Sykes, Partner, McGinnis Lochridge
Moderator: Robert Cobb, Partner, BSG&M
Round Table Discussions
Noon
Networking Lunch
1:00 p.m. - 1:50 p.m.
Breakout Sessions
1A: Managing Capital Credits
Burton Benkwith, Vice President, Relationship Management, CFC
1B: Demystifying Insurance Premiums
Chad Ogren, Vice President, Member Relations & Marketing, Federated Rural Electric Insurance Exchange
2:00 p.m. - 2:50 p.m.
Breakout Sessions
2A: Internal Fraud Risk Assessment
Adam Bailey, Audit Partner, BSG&M
2B: Working Across Generations
Jantzen Louder, Founder and CEO, LouderLED
3:00 p.m. - 3:50 p.m.
Breakout Sessions
3A: Budget Pro Training
Kirk Collier, Regional Vice President, CFC
3B: NRECA Retirement Planning
Kelly Reed, Planner, Investment and Retirement Services, NRECA
Adjourn
6:00 p.m. - 8:00 p.m.
Evening Event at District Six
Friday, April 24, 2026
Complimentary Hotel Breakfast
7:30 a.m.
Member Registration Open
8:30 a.m.
General Session
Welcome and Convene
Escheat Funds and Unclaimed Property
Jennifer Jones, Bartlett EC
Megan Burt, Wood County EC
Moderator: Sherry Fishbeck, GVEC
Co-op Tax Implications of the OBBB
Pat Cooper, Director of Utility Tax, BSG&M
Government Relations Update
Zachary Stephenson, Director of Regulatory Affairs, Texas Electric Cooperatives
Rules of the Road
Chet Garner, The Daytripper
12:00 p.m.
Closing Comments/Grand Door Prizes/ Adjourn
Continuing Education Units and Continuing Professional Education Hours
TEC Accounting Conference attendees may be eligible for 11.5 CPE credits, depending on the governing body. Upon request and completion of the entire conference, TEC will provide a certificate of completion that may be used to apply for CEUs/CPEs. TEC is registered with the State Board of Public Accountancy as a CPE sponsor. Registration with the board does not constitute an endorsement by the board as to the quality of the CPE program. There are no prerequisites.
Wednesday, April 22
Managing Work Order Workshop – 2.5 credits (concurrent)
This session provides a deeper dive into the electric cooperative work order process, including work-in-process (WIP) accumulation, closing work orders, clearing accounts, special equipment, plant accounting, and depreciation. Attendees will also have the opportunity to ask questions and discuss common issues and complications experienced at their cooperative.
Learning Objectives:
- Understand the end-to-end work order process for electric cooperatives, including WIP accumulation and closing procedures.
- Apply USoA guidance related to work order cost accumulation, clearing accounts, and special equipment accounting.
- Identify best practices for coding, mapping, and closing work order costs to ultimate plant accounts.
Co-op Accounting 101 Workshop – 2.5 credits (concurrent)
This introductory workshop provides an overview of electric cooperative accounting fundamentals, including the cooperative business model, key terminology, and the structure of financial reporting. This session is designed for newer co-op accounting professionals and those looking for a refresher on co-op-specific accounting concepts.
Learning Objectives:
- Gain an understanding of the history in electric cooperatives and how accounting is structured.
- Enhance knowledge of general ledger accounts.
- Ascertain best practices and lesson learned.
Meridian, NISC, and Milsoft Cooperative User Groups – 1 credit
Spend time with representatives from your software system to ask questions, hear what’s new, and understand what enhancements are on the horizon.
Learning Objectives:
- Ask questions and seek clarity on current functionality.
- Explore upcoming software improvements and enhanced functionality.
- Hear insider tips and tricks to maximize software performance.
Thursday, April 23
Practical Applications of AI – 1 credit
This session introduces the impact and types of AI in enterprise ecosystems with a practical impact on accounting professionals, as AI tools are integrated in everyday workflows. Attendees will learn where AI provides the most value, how to get started, and key considerations for using AI in a professional environment responsibly and effectively.
Learning Objectives:
- Identify real-world applications for AI in today’s business environment.
- Recognize practical first steps for using AI in accounting workflows.
- Identify key considerations for using AI responsibly in a regulated environment.
Accounting Implications of Large Loads – 1 credit
Large loads can significantly impact a cooperative’s financial planning, power supply costs, infrastructure investments, and risk exposure. This panel discussion explores accounting considerations related to serving large loads.
Learning Objectives:
- Identify key accounting and financial reporting considerations associated with large loads.
- Understand how large load contracts and infrastructure investments may impact rates, cost allocation, and long-term financial planning.
- Recognize financial risks and key internal questions when evaluating large load opportunities.
Managing Capital Credits – 1 credit (1A concurrent)
Capital credits are a defining element of the electric cooperative business model and a key component of long-term equity management. This session reviews the fundamentals of capital credits, including allocation, tracking, and retirement practices.
Learning Objectives:
- The role capital credits play in the larger equity management discussion.
- Management decisions related to capital credits.
- Forecasting capital credit retirements as part of your overall equity plan.
Demystifying Insurance Premiums – 1 credit (1B concurrent)
Insurance pricing can often feel complex and difficult to interpret. This session will break down how insurance rates and premiums are developed, clarify the distinction between the two, and explain the key factors that influence overall cost.
Learning Objectives:
- Understand how insurance rates are developed and the primary factors that influence pricing.
- Understand how insurance rates are developed and how they differ from rates.
- Gain insight into Federated’s underwriting philosophy.
Internal Fraud Risk Assessment – 1 credit (2A concurrent)
Fraud risk is an ongoing concern for cooperatives, and accounting teams play a central role in prevention and detection. This session focuses on conducting an internal fraud risk assessment, identifying common fraud schemes that impact utilities, and evaluating internal controls that reduce exposure.
Learning Objectives:
- Identify common fraud risks and red flags relevant to electric cooperatives.
- Understand key components of an internal fraud risk assessment.
- Evaluate internal controls and best practices that reduce fraud risk.
Working Across Generations – 1 credit (2B concurrent)
Today’s workplace includes multiple generations working side-by-side, each with different communication styles, motivations, and expectations. This session explores strategies for improving collaboration and productivity across generations within co-op accounting and finance teams.
Learning Objectives:
- Recognize generational differences that influence communication and workplace expectations.
- Apply strategies to improve collaboration, engagement, and knowledge transfer across generations.
- Strengthen leadership and communication approaches to support team effectiveness.
Budget Pro Training – 1 credit (3A concurrent)
CFC Budget Pro is a user-friendly and flexible Microsoft Excel-based model designed to assist electric distribution cooperatives in preparing their annual operating budget.
Learning Objectives:
- Better understand how best to work through the model and test board driven scenarios.
- Be able to confidently setup/input your cooperatives Operating Budget, Balance Sheet, and Statement of Cash Flow.
- Learn more about the importing / exporting functions of CFC Budget Pro.
NRECA Retirement Planning – 1 credit (3B concurrent)
Retirement planning is a key part of financial wellness for employees at every career stage. Attendees will learn how to evaluate retirement readiness, make informed decisions, and apply practical steps to support their personal retirement goals.
Learning Objectives:
- Understand foundational retirement planning concepts and common plan features.
- Identify strategies to strengthen retirement readiness at different career stages.
- Apply practical steps for setting goals, evaluating options, and planning for retirement.
Escheated Funds and Unclaimed Property – 1 credit
Electric cooperatives routinely encounter unclaimed property and escheatment situations, including uncashed checks, inactive member accounts, and returned capital credit checks. Attendees will leave with practical ideas, peer-tested approaches, and a better understanding of how other co-ops manage challenges related to unclaimed property.
Learning Objectives:
- Identify common and unusual unclaimed property/escheat scenarios encountered by electric cooperatives.
- Explore how cooperatives handle and use escheated funds, including practical approaches and considerations.
- Apply lessons learned and peer best practices to improve internal processes and reduce future unclaimed property issues.
Co-op Tax Implications of the OBBB – 1 credit
Tax policy changes can create new compliance requirements and planning opportunities for electric cooperatives. This session provides an overview of co-op tax-related topics and considerations associated with the “One Big Beautiful Bill.”
Learning Objectives:
- Identify co-op tax topics and compliance considerations impacted by the One Big Beautiful Bill.
- Understand potential reporting and planning implications for electric cooperatives.
- Recognize key action items and questions to discuss with tax advisors.
Government Relations Update – 1 credit
This session provides an update on legislative activity affecting Texas electric cooperatives. Attendees will hear about recent developments, emerging issues, and proposals that may impact co-op operations, finance, and compliance. The session also highlights how cooperatives can stay engaged and informed as the regulatory environment continues to evolve.
Learning Objectives:
- Review recent legislative changes and challenges affecting the electric utility industry.
- Learn about upcoming legislative and congressional proposals/bills that could affect the electric utility industry.
- Review the new regulatory landscape and the impact on co-ops.