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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

Commissioners

Image of Lyle Roggow

Lyle Roggow

Chairman

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.

lyle@ok-duncan.com

Image of Carlos Johnson, CPA

Carlos Johnson, CPA

Vice-Chairman

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.

johnson@okccpa.com

Mandy Fuller

Mandy Fuller

Commissioner

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.

mandy.fuller@dvn.com

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.

mark.wood@tax.ok.gov

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

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. 

Charles Ortega

Charles Ortega

Commissioner

Charles Ortega is a government relations professional for the Oklahoma Office of Management and Enterprise Services (OMES). In this role, he helps lead the agency’s legislative outreach, tracks key legislation and serves as a primary point of contact with lawmakers on matters that impact OMES and state government operations.

Ortega joined OMES in December 2021, following a distinguished 12-year tenure in the Oklahoma House of Representatives, where he represented House District 52 from 2008 to 2020. During his time in the Legislature, he served two years as House majority floor leader, where he directed legislative priorities and strategy, and six years as chairman of the Appropriations and Budget Subcommittee on General Government. He also previously served five years as a commissioner for the Oklahoma Department of Aerospace and Aeronautics.

A former small business owner, Ortega brings a strong commitment to efficient and service-oriented government. He is passionate about ensuring that Oklahomans experience government that works for them, and he continues to advocate for strategic improvements in state operations.


All Meetings

Date Time Location Documents
Jan. 23 10 a.m. State Capitol, Senate Conference Room 4S.9, 2300 N Lincoln Blvd., Oklahoma City
March 20 10 a.m. State Capitol, Senate Conference Room 4S.9, 2300 N Lincoln Blvd., Oklahoma City
April 10 10 a.m. State Capitol, House Conference Room 206, 2300 N Lincoln Blvd., Oklahoma City
Aug. 28 10 a.m. State Capitol, Senate Conference Room 4S.9, 2300 N Lincoln Blvd., Oklahoma City
Oct. 9 10 a.m. State Capitol, Senate Conference Room 5s.3, 2300 N Lincoln Blvd., Oklahoma City
 
Oct. 23 10 a.m. State Capitol, Senate Conference Room 4S.9, 2300 N Lincoln Blvd., Oklahoma City
Nov. 13 10 a.m. State Capitol, Senate Conference Room 4S.9, 2300 N Lincoln Blvd., Oklahoma City
Dec. 4 10 a.m. State Capitol, Senate Conference Room 4S.9, 2300 N Lincoln Blvd., Oklahoma City
 
 

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
 
Draft Evaluations:
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

 

Final Draft Evaluations:

Dec. 5 10 a.m. State Capitol, Senate Conference Room 4S.9, 2300 N Lincoln Blvd., Oklahoma City

Evaluations Jump Links

Schedule

Criteria

2022 Incentive Criteria Draft
IEC_Memo_Incentive_Schedule_Updates_1-19-22.pdf

2021 Incentive Criteria Draft
2021IncentiveCriteriaDraft.pdf

2020 Memo Criteria
IECMemoCriteria2020.pdf

Year 4 Criteria for Evaluation
IECYear4Criteria.pptx

Year 3 Criteria
IECIncentiveList2018WithCriteria01242018.xlsx

IEC Year 3 Criteria Memo Redlined
IECYear3CriteriaMemoRedlined.pdf

IEC Year 3 Criteria Memo
IECYear3CriteriaMemo.pdf

IEC Approved Criteria 2016
IECApprovedCriteria081916.pdf


Final Evaluations

Public Hearings

October 23, 2025

Final Reports

Report name file type
2025 Oklahoma IEC Tax Incentive Evaluation Report PDF
2025 Prior IEC Tax Incentive Recommendations Report  PDF
2024 Oklahoma IEC Tax Incentive Evaluation Report PDF
2024 Report on Recommendations PDF
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

Archive

Current Year Minutes

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Last Modified on Dec 04, 2025