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SAAC Member Information
Sarah S. Miller, Chair; State Deputy Chief Operating Officer
Member since November 2012

  Sarah Miller stepped into the role of Deputy Chief Operating Officer on July 2, 2012. Over the year prior to her appointment she led multiple statewide change management projects, demonstrating great skill in cross-department collaboration. Prior to her work with the COO's office, Sarah served as Policy and Planning Division Administrator for Business Oregon.  She brings extensive state experience and a wealth of knowledge which will prove invaluable to the COO and DAS leadership team. In the role of Deputy Director, she will serve as chair of the Statewide Audit Advisory Committee.

Gary Blackmer, Secretary of State, Audits Division Director
Member since June 2009

  Gary Blackmer, CIA is the newly appointed Director of the Secretary of State’s Audits Division. Gary joined the State of Oregon most recently from the City of Portland where he held the elected Auditor position. Gary was also the elected Multnomah County Auditor for two four-year terms. Prior to that he was a senior management auditor in Portland and performed research work for a variety of state and local agencies. He received a bachelor's degree from Northern Illinois University in 1972, was a full-time Ph.D. student in the Systems Science Program at Portland State University for two years, and became a Certified Internal Auditor in 1988. Gary was appointed in 2006 to serve on the GAO Comptroller General’s Domestic Working Group, a 15-member advisory body.  He has also held leadership positions in both the Association of Local Government Auditors, and the Pacific Northwest Intergovernmental Audit Forum, and has been a member of the Portland Chapter of the Institute of Internal Auditors since 1988. Blackmer also regularly writes for the Local Government Auditing Quarterly.

Paul Siebert, Legislative Fiscal Office, Principal Legislative Analyst

Member since August 2012


Michael Fruedenthal, External Member
Member since July 2010

  Michael is Chief of Internal Review for the U.S. Army Corps of Engineers, Portland District. He has over 20 years of government experience to include both internal and external audit. Prior to his current position, he served as a U.S. Navy Officer (both Active and Reserves) and worked for Arthur Anderson LLP, Grant Thornton LLP, and North Pacific Group, Inc., all in consulting, internal audit and IT audit roles. His clients have ranged from state government agencies in Oregon and California, to large private and public organizations.
Michael earned a bachelors degree in Business Administration from Oregon State University, and earned an MBA from the University of Phoenix. Michael is a Certified Internal Auditor (CIA) and a Certified Information Systems Auditor (CISA). He is a member of the Institute of Internal Auditors (IIA) and the Information Systems Audit and Control Association (ISACA). He is certified by the IIA as a Quality Assurance reviewer of Internal Audit departments. Michael is also a published author and speaker on internal audit.

Marlene Hartinger, Department of Transportation, Chief Audit Executive
Member since February 2006

  Marlene joined the Oregon Department of Transportation (ODOT) in August 2001 as a Principal Internal Auditor and in 2005, became the Chief of Audit Services. She holds a B.A. degree from the University of Washington and an M.B.A. degree from the Atkinson Graduate School of Management at Willamette University. She is a Certified Internal Auditor (CIA) and a Certified Public Accountant (CPA). Marlene is a member of the Institute of Internal Auditors and was also recently elected to serve on the Peer Review Panel for the American Association of State Highway and Transportation Officials Standing Committee on Administration, Administrative Subcommittee on Internal and External Audit. Prior to joining ODOT Audit Services, she previously worked for the Oregon Secretary of State Audits Division.

Kim Johnsen, Portland General Electric, Internal Audit
Member since February 2010

Kim has professional audit experience with Portland General Electric, PacifiCorp, Deloitte, and North Pacific and he has served as a Board member and the Audit Committee Chair for Advantis Credit Union as well as Board Treasurer for the Friends of the Children’s Museum. Kim graduated with a BS from Portland State University with an emphasis in accounting. Kim brings a great private sector perspective to the Committee and will have ample opportunity to apply his knowledge to audit issues in the public sector.

Theresa A. Masse, State of Oregon, Chief Information Security Officer
Member since December 2010

Theresa A. Masse is the Chief Information Security Officer for the State of Oregon, and has served in this capacity since 2004. She provides enterprise leadership and strategic direction focused on reducing risk and protecting the state’s information assets. She is responsible for defining and driving the state’s information security program including policy and standards management, security architecture, risk assessments, compliance, incident response and forensics, and security awareness. Prior to serving as the State CISO, she established the information security office at the Department of Human Services. Ms. Masse also worked in the private sector, most recently as the director of Corporate and Information Security at Cummins, Inc. She has a master’s degree in Management from Webster University.

David Moon, Judicial Department, Chief Audit Executive
Member since September 2008

David is the Director of Business and Fiscal Services for the Oregon Judicial Department. He is responsible for the delivery of all business services including accounting budget, procurement, facilities management, and revenue collections. He also has several years of professional auditing experience. He worked for the Judicial Department in the Internal Audit environment for 3 years. During that time was an active member of the Institute of Internal Auditors (IIA) Salem chapter and served in leadership positions including Treasurer, Vice President, and President. Prior to working for the Judicial Department he was a financial auditor at the Secretary of State - Audits Division for approximately 5 years. He is a CPA, and has an MBA from Oregon State, and a BS in accounting from Brigham Young University - Hawaii.

Jason Stanley, Public Employees Retirement System, Chief Audit Executive
Member since November 2010

  Jason has been the Chief Audit Executive at the Oregon Public Employees Retirement System (PERS) since July 2006. He holds a B.S. in Business Administration/Accounting from Portland State University. He is a Certified Public Accountant (CPA) and Certified Fraud Examiner (CFE). Jason is a member of the Institute of Internal Auditors, Association of Certified Fraud Examiners, the Association of Public Pension Fund Auditors and also serves as chair of the audit committee for METRO. Prior to joining PERS, Jason served as the External Audit Manager for the Oregon Department of Transportation and as an Audit Manager for the Oregon Secretary of State Audits Division.

Satish Upadhyay, Department of Forestry, Administrative Services Division Chief
Member since November 2009

 /DAS/PublishingImages/saac/satish_informal.jpg Satish Upadhyay (“oop’-uh-dee’-uh”) started November 16 as Oregon Department of Forestry’s new Administrative Services Division Chief. He will also serve as the management representative on the Statewide Audit Advisory Council. A native of Nepal, he has served the past 13 years as a policy and budget analyst with the Department of Administrative Services. 
Upadhyay began his career in Oregon state government in 1989 as a professional placement representative with the Employment Department, later working as a tax auditor there. He then moved to the Oregon Liquor Control Commission, where he conducted financial investigations and did enforcement work. Upadhyay holds a master’s degree in business administration from India’s University of Allahabad, and a master’s degree in taxation from Portland State University. Prior to his graduate studies, he earned a baccalaureate in economics and political science at India’s Punjab University. He resides in Tigard with his wife, Saroj, and their two children.

Marc Williams, Department of Justice, Administrative Service Division Director
Member since December 2010

  Marc was appointed Director of Administrative Services for the Oregon Department of Justice (DOJ) in March 2010. He is responsible for leading the delivery of all business services including information technology, accounting, operations, budget, and human resources. Marc joined the DOJ as its first Chief Information Officer in 2004. He provides senior leadership for the strategic use of business resources in support of the mission and goals of the Department and works closely with Department business leaders in formulating policy, facilitating decision-making processes, determining projects, and setting and managing priorities. Marc's professional experience includes leadership positions with SuperShops, Inc., the United States Air Force, the Oregon Dept. of Transportation, the Oregon Dept. of Administrative Services, and the Oregon Dept. of Justice. He holds degrees in Information Management and Business Administration, and is a graduate of the Willamette University Certificate in Public Management program. Marc is committed to putting an end to the "because that's the way we've always done it" in government.

Renee Klein, DAS, Interim Chief Audit Executive
Ex-Officio Member since 2012

  Renee is currently serving as the Interim Chief Audit Executive and Statewide Internal Audit Coordinator with the Department of Administrative Services. Renee graduated from Oregon State University in 2005 with a Bachelor’s Degree in Business Administration. Since that time she has worked in various accounting, policy, and auditing positions within State Government.

Prior to working with DAS she worked for the Governor’s Office assisting with ARRA reporting as part of the Economic Recovery Executive Team. She has also spent time at the Department of Fish and Wildlife, Oregon Parks and Recreation Department, and the Oregon Employment Department. She also worked in the DAS Internal Audit Section from September 2007 to July of 2009 as an Internal Auditor.

Renee was the President of the Salem Chapter of the Institute of Internal Auditors for the 2010-11 chapter year and is still active in chapter leadership. She enjoys learning more about auditing and accounting topics that affect State Government.