ROGER J. LIS, JR., SHAREHOLDER

CPA (1992) New York Certificate No. 068932-1

EDUCATIONAL BACKGROUND

Roger J. Lis, Jr., received a Bachelor of Science degree in Business Administration with a major in accounting from Canisius College of Buffalo in 1987.

Mr. Lis has attended various professional development and staff-training seminars sponsored by the Foundation for Accounting Education on the topics of Governmental Audits and the Single Audit Act.

LENGTH OF EXPERIENCE

Before graduation, Mr. Lis was involved in an internship with a national corporation in Buffalo, New York.  After graduation, he joined R. A. Mercer & Co., P .C., in May 1987 and was admitted as a partner in the firm in January 1996.  He has sixteen years of experience with county, housing authority, and school district auditing.

SELECTED EXPERIENCE

In addition to commercial auditing and accounting, Mr. Lis has supervised and managed several audits performed in accordance with the Single Audit Act of 1984 and has had extensive experience in other governmental auditing assignments including experience with "Single Audits" of county and local governments, public housing authorities, and school districts.

PROFESSIONAL MEMBERSHIPS

American Institute of Certified Public Accountants

New York State Society of Certified Public Accountants

Certificate of Educational Achievement -- Governmental Accounting and Auditing - AICPA