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Incentive Evaluation Commission

Pursuant to 62 O.S. § 7005.A, incentive recipients or the representatives of incentive recipients are prohibited from contacting the entity with whom the commission contracts to perform incentive evaluations unless the entity specifically requests information or documentation from the incentive recipient or representative of the incentive recipient. Incentive recipients and representatives of incentive recipients may contact commissioners or agency staff at any time.

The Incentive Evaluation Commission was legislatively formed in 2015 to produce objective evaluations of the State of Oklahoma’s wide array of economic incentives.

IEC Information


Image of Lyle Roggow

Lyle Roggow


Lyle Roggow grew up on a farm near Garber, Oklahoma. He was an active in FFA. He graduated from OSU with a degree in Agriculture Economics in 1984. Member of Sigma Chi fraternity. Following college, he traveled to West Germany to work on a farming operation.

After returning from his six month work/study program, he began his career in Shawnee, at Gordon Cooper Technology Center in 1985 as the Farm Business Management Program Coordinator. Spent 13 years assisting farmers in achieving their goals and educating them on best business practices. While in Shawnee, he served on the Shawnee Chamber of Commerce, Oklahoma Teacher Preparation Commission, Regent to Seminole State, Tecumseh Chamber of Commerce and many more activities. In 1998, he returned to the family farming operation. Served as a member of the Oklahoma Health Care Authority from 1998 until 2012 and was the chairman of the board.

In 2000, he became a Regional Director for the Oklahoma Department of Commerce serving the Northwest region and the North Central region. January of 2005, he began working for Meridian Technology Center in Stillwater as the Community and Economic Development Specialist and Assistant Incubator Manager. In October 2006, Lyle became President of the Duncan Area Economic Development Foundation. He is the past chairman of the Governors Economic Development Marketing Team, past Chairman of Oklahoma Professional Economic Development Council, currently a member of the Incentive Evaluation Commission, member of IAMC and IEDC. Board member on Duncan Chamber of Commerce, past fundraising Chairman to United Way of Stephens County and Stephens County Fair board member. Leadership Oklahoma Class 30 graduate and Lifetime member of LOK.

Lyle is married, he and Kim, have four children and three grandchildren. Kim is a small business owner.

Image of Carlos Johnson, CPA

Carlos Johnson, CPA


Carlos E. Johnson, CPA, Ed.D. is a NASBA Past Chair, member of the Board of Directors for nine years and served as chairman of various committees and task forces of NASBA and as a Southwest Regional Director.

He most recently served as the co-chair of the NASBA/AICPA Education Accreditation Task Force and as a member of the AACSB Accreditation Task Force for Schools of Accounting. Dr. Johnson served on the Oklahoma Board of Accountancy for ten years serving as chair for three years. Also, he served in various positions of the AICPA and was recognized by the Board as a Distinguished Member for a Career in Public Advocacy. In addition, he served as president of the Oklahoma Society of CPAs and is a member of its Hall of Fame.

Dr. Johnson is affiliated with BKD, LLP of Oklahoma. He was a partner with KPMG for 24 years, a partner of Horne & Company and Dean of the School of Business of East Central University of Ada, Oklahoma, respectively. He earned his masters and doctorate of education and bachelor’s degrees at Oklahoma State University and East Central University, respectively.

Oklahoma State University recently celebrated its 100th Anniversary and Dr. Johnson was honored as one of Spears School of Business Tributes, 100 for 100, representing a rich history and diversity of experience among the graduates of the Spears School of Business and was admitted to its Hall of Fame in 2015 and the Hall of Fame of the School of Accounting in 2003.

Mandy Fuller

Mandy Fuller


Mandy Fuller is the Vice President of Internal Audit and Chief Audit Executive for Devon Energy Production Company, L.P. where she has worked since 2000. Her teams oversee Corporate, Information Technology, Joint Venture, Vendor, Midstream and Field Office audit functions, as well as Enterprise Risk Management and Data Analytics activities related to Internal Audit. Prior to her current role, Fuller was the Manager of Internal Audit, and has held leadership roles in Financial Analysis and Accounts Payable.

Fuller received a Bachelor of Science in Accounting from Southwestern Oklahoma State University and a master’s degree in Organization Management. She is also a Certified Public Accountant (CPA), Certified Internal Auditor (CIA) and holds a Certification in Risk Management Assurance (CRMA). She currently serves as the Past President of the Women’s Energy Network of Greater and is a member of the Oklahoma Society of Certified Public Accountants and a member of the Institute of Internal Auditors.

Fuller and her husband, Roger, have two daughters. Morgandy is attending Optometry School in Tahlequah, Oklahoma and Merritt is an 8th grader and an avid volleyball player. They attend Chisholm Heights Baptist Church in Mustang.

Image of Mark Wood

Mark Wood

Ex-Officio Commissioner

Mark Wood is the current Vice Chairman of the Oklahoma Tax Commission. He has spent over 37 years in public and private business enterprises throughout Oklahoma City.

He managed the Oklahoma tax practice at Ernst & Young where he was promoted to office managing partner. In his role at EY, Wood served as the overall coordinating partner for clients including American Fidelity, Chesapeake Energy, OG&E and the state of Oklahoma. Wood managed the Oklahoma City tax practice and was promoted to tax partner at Arthur Andersen. Throughout his career he has assisted clients in a variety of strategic and structural tax matters including merger and acquisition transactions, reorganizations and going public and going private transactions.

Wood serves on the board of directors Executive Committee of the United Way of Central Oklahoma, and the board of directors of the Petroleum Club of Oklahoma City and the University of Oklahoma Michael F. Price School of Accounting. He received his bachelor’s degree and Bachelor of Business Administration degree in accounting and economics from the University of Oklahoma.

Image of Jon Chiappe

Jon Chiappe

Ex-Officio Commissioner

Jon Chiappe is the director for Research & Economic Analysis at the Oklahoma Department of Commerce. He has been engaged in regional and state economic development for 25 years. He graduated in December 1994 with a BA in Economics (international) from Oklahoma State University in Stillwater, Oklahoma. He then attended Midwestern State University in Wichita Falls, Texas, and worked as a graduate research intern at the Bureau of Business and the Bureau of Governmental Research while working on his MBA.

After receiving his master’s, Chiappe went to work as a research analyst at Southwestern Oklahoma State University’s Center for Economic & Business Development. At SWOSU, he worked in regional economic development and was responsible for writing economic impact reports and analyzing the regional economy in southwest Oklahoma. Currently, at the Department of Commerce, he is responsible for providing economic impact reports, supporting incentive evaluations and policy initiatives. The Research & Economic Analysis team is also the official liaison for the state of Oklahoma for the U.S. Census Bureau. Before the 2020 Census, the Research & Economic Analysis team added 84,519 addresses to the master address file that the Census Bureau did not have in Oklahoma.

Image of Earl Sears

Earl Sears


Commissioner Earl Sears was born and raised in Bartlesville, OK. He attended Northeastern State University, where he received both his B.A. and master’s degrees. Sears spent 32 years working in public education, first as a woodshop teacher before becoming an administrator, serving as principal for over 22 years.

After retiring from public education, he ran for a seat in the House of Representatives, District 11 (Bartlesville) and served for 12 years until 2018. As a state representative, Sears strove to support public education. In his final year representing District 11, he spearheaded a plan that led to the largest teacher pay raise in state history. In 2019, he was named to the Bartlesville Public Schools Foundation Educator Hall of Fame.

Now officially retired, Sears works part time for Bartlesville Arvest Bank in public relations. He and his wife Jane have two children, Ryan Spears and Hollye Hunt, and three precious grandchildren, Farrah, Carter and Ellie. He is an avid sportsman who enjoys traveling and just being around people. 

Image of Dr. Saleh Sahabeh Tabrizy

Dr. Saleh Sahabeh Tabrizy


Dr. Saleh S. Tabrizy is an Associate Professor at Michael F. Price College of Business, the University of Oklahoma. An economist by training, he earned his PhD from University of Wisconsin-Milwaukee in 2015. He, then, joined the University of Oklahoma and worked as a member of faculty at College of Arts and Sciences for six years before he transitioned to College of Business in 2021.

Dr. Tabrizy’s research interests include topics in international economics as well as economics of development, innovation, and growth. His research has been presented in a number of academic conferences and published in several peer-reviewed journals. He has also taught a wide range of undergraduate and graduate courses in economics, applied statistics, and econometrics. In recognition of his outstanding teaching contributions at the University of Oklahoma, he has received the Harold E. Hackler Outstanding MBA Professor Award (PT) in Spring 2023 and the John H. and Jane M. Patten Teaching Award in Spring 2021.

Saleh is married. His wife, Shima, is an engineer by training and, along with their son, they live in Oklahoma City.

Image of Secretary John Suter

Secretary John Suter


In October 2022, Gov. Kevin Stitt appointed John Suter as the state's chief operating officer and executive director of OMES. Additionally, he was appointed as Oklahoma’s cabinet secretary of operations and government efficiency in April 2023.

Prior to Suter’s appointment, he served as the COO and interim CEO of Sandridge Energy for four years. Suter has a proven track record of executing extensive cost-cutting measures and efficiency improvements through continual rightsizing of personnel and necessary simplification of corporate infrastructure.

In addition to his four years of CEO and COO experience, Suter has 31 years of experience in management throughout his career. This includes serving a senior leadership role focused on all aspects of profitability, productivity and efficiency with Sandridge Energy, and his role as vice president of operations for American Energy.

Suter is an engaged member of the Oklahoma City community and enjoys participating in various charitable organizations. He serves on the board of Jesus House, a non-profit focused on addiction recovery and feeding the homeless in Oklahoma City.

All Meetings

Date Time Location Documents
Jan. 25 10 a.m. State Capitol, Senate Conference Room 4S.9, 2300 N Lincoln Blvd., Oklahoma City
March 21 10 a.m. State Capitol, Senate Conference Room 4S.9, 2300 N Lincoln Blvd., Oklahoma City
Aug. 22 10 a.m. State Capitol, Senate Conference Room 4S.9, 2300 N Lincoln Blvd., Oklahoma City  
Oct. 10 10 a.m. State Capitol, Senate Conference Room 4S.9, 2300 N Lincoln Blvd., Oklahoma City  
Oct. 24 10 a.m. State Capitol, Senate Conference Room 4S.9, 2300 N Lincoln Blvd., Oklahoma City  
Nov. 14 10 a.m. State Capitol, Senate Conference Room 4S.9, 2300 N Lincoln Blvd., Oklahoma City  
Dec. 5 10 a.m. State Capitol, Senate Conference Room 4S.9, 2300 N Lincoln Blvd., Oklahoma City  

Evaluations Jump Links



2022 Incentive Criteria Draft

2021 Incentive Criteria Draft

2020 Memo Criteria

Year 4 Criteria for Evaluation

Year 3 Criteria

IEC Year 3 Criteria Memo Redlined

IEC Year 3 Criteria Memo

IEC Approved Criteria 2016

Final Evaluations

Public Hearings

No Upcoming Events

Final Reports

Report name file type
2023 Oklahoma IEC Tax Incentive Evaluation Report PDF
2023 Report on Recommendations PDF
2022 Oklahoma IEC Tax Incentive Evaluation Report PDF
2021 Oklahoma IEC Tax Incentive Evaluation Report PDF
2020 Oklahoma IEC Tax Incentive Evaluation Report PDF
2019 Oklahoma IEC Tax Incentive Evaluation Report PDF
2018 Oklahoma IEC Tax Incentive Evaluation Report PDF
2017 Oklahoma IEC Tax Incentive Evaluation Report PDF
2016 Oklahoma IEC Tax Incentive Evaluation Report PDF


Current Year Minutes

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Last Modified on Mar 28, 2024