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Certified Professional Lease and Title Analyst, and Certified Professional Landman. She has a B.A. from Texas A&M University, a M.L.S. in Oil, Gas and Energy Law from the University of Oklahoma, and she is a veteran of the United States Army Reserves. PANELS PPA PANEL: Navigating Prior Period Adjustments (PPAs) : A Panel Discussion : Prior Period Adjustments (PPAs) are a critical—but often complex—component of revenue distribution that directly impact Division Order Analysts. This expert-led panel will demystify the intricacies of PPAs, focusing on how they affect royalty and working interest payments, lease compliance, and ownership calculations. Panelists from across the land, revenue, and legal disciplines will share insights on: • What a PPA is and how it relates to DOA work • What qualifies as a post-production cost and how PPAs are calculated • Common PPA disputes and how to address them • Interpreting lease language related to deductions • Handling PPA reversals, corrections, and owner inquiries • Best practices for tracking, validating, and communicating PPAs Attendees will leave with a deeper understanding of how to manage PPAs accurately and efficiently reducing risk and improving owner relations.
Bio: Justin Kratz : Justin is a highly accomplished Senior Consulting Manager, bringing an extensive decade-long track record of expertise in the field of unclaimed property. He embarked on his unclaimed property journey at Keane, where he gained invaluable experience by adeptly
aiding holders in managing intricate data and optimizing their annual reporting procedures. Justin later transitioned to the realm of consulting and has a passion for guiding clients through various challenges, including audit support, Delaware Voluntary Disclosure Agreements, risk assess- ments, and the development of comprehensive policies and procedures. Speaker: Melanie Finnegan, CDOA (Comstock Resources) Topic: DOI Build in Excel – Beginner & Advanced (2 classes) Beginners: Using Excel to build DOI by units
Advanced: Using Pivot Tables and Power Queries to calculate interest in allocation wells.
Bio: Melanie Finnegan, CDOA , is the Manager of Land Business Systems at Comstock Resources in Frisco, Texas. She received her bachelor’s degree in biophysics from Centenary College in Shreveport, Louisiana, where she was a member of the tennis team all four years, earning all-conference recognition
Moderator: Carol Tear – Owner of Artisan Accounting Services PLLC - Car- ole Tear, CPA, APA, is the founder of Artisan Accounting Services, specializing in litigation support, expert witness work, and consulting in oil and gas accounting.
her senior year. She began her career in the oil and gas industry in 2006 and has worked for Comstock since 2008. She is an integral part of their acquisitions and divestitures team, facilitating data transfer between parties. Melanie has been an active member of DALWORTH since 2009 and was President in 2018. She has also presented at numerous DALWORTH, DFW ‐ ALTA and NADOA events. On a personal note, Melanie has been married to Michael since 1998, and they have three children, Sarah Riley, Patrick, and Emmy.
She holds a B.S. in Accounting and Management from Oklahoma State University and a Master’s in Accounting from Keller Graduate School of Management. Carole began her career at Chesapeake Energy, where she played key roles in joint venture and corporate accounting, including the company’s transition to successful efforts ac- counting in 2019 and the fresh start valuation during its 2020 Chapter 11 filing. She currently serves as Vice President of the National CO- PAS Board of Directors and has held multiple leadership roles at COPAS OKC. Carole is also Chairman of the Board for City Care OKC, a nonprofit supporting the homeless and disadvan- taged. Carole and her husband, Jeremy, co-own Artisan Secu- rity Integration in Edmond, Oklahoma, where they live and enjoy life with their three adult children.
Speaker Eli Murray, CDOA Topic: CDOA Review, Sections 1 & 2
Bio: Eli Murray is currently the Land Manager for Dorchester Minerals, L.P. She has held various positions at several companies ranging from File Clerk to Landman to Property Administration and Division Order Manager. She is a Certified Division Order Analyst,
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N at i onal A ssociation of D i v i s i on O rder A nalys t s
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