CHARLES J. GARRISON Charlie is the only vice president and director of Fortner, Bayens, Levkulich and Co., P.C. who didn't come from Alexander Grant and Company. He has over twenty years of experience in the banking industry. Charlie joined the Firm in 1994.   At the Firm Charlie directs financial institution audits, directors' examinations, tax planning and compliance, as well as internal audits for financial institutions. He has extensive experience in trust examinations for national and state banks in addition to fiduciary and estate tax compliance.  He has also managed audits of common trust funds and various types of employee benefit plans.   Charlie started his career as a loan officer at First Interstate Bank in Fort Collins. He managed a portfolio of commercial and installment loan customers, including production of new loans, servicing active loans, collections, and loan review. He then moved to Poudre Valley Bank where he managed all operational, investment and cash liquidity needs of the bank.  He was also responsible for compliance functions, in addition to income tax analysis and regulatory reporting.   Charlie has also taught various banking related courses and has been a speaker at numerous conventions and seminars.   EDUCATIONAL BACKGROUND   Bachelor of Science in Business Administration with emphasis in Accounting, Colorado State University   PROFESSIONAL AFFILIATIONS   American Institute of Certified Public Accountants Colorado Society of Certified Public Accountants   Email contact: garrisonc@fbl-cpa.com