America’s Bottoms Up Democratic Business Model
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As the accountant whistleblower who created this website, I began my 40-year (1970 – 2010) federal accounting career, like all naive civil servants (with my required 4-year college accounting degree), on the false assumption that Congress’ laws prevented waste when their sole intent was to mask that waste. I learned that lesson over the last 30 years of my federal career, along with the illegal and the unconstitutional lengths that Congress’ (95-119) Senate & House of Rep. leaders and 8 Presidents (Reagan-Trump) took to effect the richest 1%’s political and corporate takeover of the American people’s democracy, create their $36+ trillion debt total, and with no money (audit) trails to hide their lawless acts. Like all college accounting graduates, my education focused only on the private sector, and the required use of the AICPA’s (American Institute of Certified Public Accountants) algebraic accounting formulas, that were based upon generally accepted accounting principles (GAAP), to generate accurate private sector financial statements. Colleges do not teach GAAP-based/public sector accounting classes because the last thing those presidents, governors, and mayors want (whose grants fund their operation) is an accurate accounting of how those politicians waste their citizen’s tax dollars!

After 14 years of retirement, I (like all Americans and whistleblowers) was angry over both parties’ growing debt problems, the deeply divided government & citizenry they created, their self-inflicted climate change problems … on and on. My 14 years of research revealed a few of our politicians other below inbred deficiencies that allowed both parties’ richest 1%’s politicians to destroy the American people’s democracy and enrich themselves, even more:

    • Because the AICPA is a political entity, those later corporate financial statements also became political and fake, despite Congress’ 2002 Sarbanes Oxley Act, also confirmed in a 2012 Forbes article, “Is The SEC’s Ponzi Crusade Enabling Companies to Cook The Books, Enron-Sytle?”
    • An article “The Pentagon’s Silicon Valley Problem,” by Andrew Cockburn exposes how DOD wastes more tax dollars on AI’s bogus claims of managing the American people’s tax dollars along with its countless other wasteful military-related procurements.

During the last 30 years of my federal career, I made every effort to expose what I considered to be internal threats to the U.S. government’s financial and economic security. For attempting to expose the truth, like those 2 above DOD civil servants, my career also plummeted, from a Branch Chief, Systems & Accounting position, to staff accountant, and a data entry clerk position upon my retirement, still at my $130,000 salary. In September 2010, President Barack Obama’s political appointees declared my freedom of information act (FOIA) request secret, for a very good reason. That FOIA request implicated 4 prior presidents (Reagan – George W. Bush) in preventing the money (audit) trails that allowed the 2008 economic crisis to occur, that President Obama covered-up, to now implicate 5 American Presidents.

My below personnel records, letters to President Barack Obama, Congress, Attorney Generals, OpEds, and internal emails record my refusal to “cease and desist” recording both parties’ lawless acts, thanks again to Congress’ passage of its unnecessary 1978 Civil Service Reform Act, that gave the last 8 (all future) Presidents position of power, on par with a dictator, and a $36+ trillion debt total that should never have occurred:

1980 – 1986
During this period, I was the Veterans Administration (VA) Accounting Section Chief whose staff prepared the VA’s budget totals where we were required to use the AICPA’s/non-GAAP-based formulas that no one within the VA or the Central Agencies (Treasury, GAO. OMB) could explain. We were literally creating the VA’s budget totals by backing into (fudging) whatever totals we needed to comply with those inane formulas. This was a big deal because if the VA’s budget totals were inaccurate, so too were all the other department, bureau, and agency totals, and whose sum was used by Congress and the President in determining the federal budget for that fiscal year, and future years.

During my 6 years at the VA, I was so concerned over what I saw and what I considered to be internal threats of the U.S. government’s financial and economic security (those 4 levels of politically loyal “non-accountant” supervisors) that, on my own time, I created a modified version of the AICPA’s private sector’ GAAP-based standard to accommodate the unique budgeting and accounting needs for America’s governments (federal, state, local); this was possible because all 3 governments shared the same governmental and banking processes. Unlike the U.S. government’s politically driven processes, my governmental GAAP-based public sector model was formula driven to ensure the accuracy of those Budgetary Resource Reports (SF-133s), the status of each department’s, bureau’s, and agency’s budgets (amount available, committed, obligated, expended, and more), and now also accurate federal budget totals.

I also wrote a GAAP-based book, “Principles of Accounting, Budgeting & Cash Management For Government” that explained how this process works. But, in October 1986, the inevitable happened! The VA overspent its budget, and I was told to make the adjustments to hide that deficiency. I refused, resigned in protest, and gave my required written reason for resigning as the “VA’s falsification of its budget totals” then illegally changed by the VA’s 4 levels of loyal (non-accountant) political appointees to “disagreements over systems improvement ideas.”

1987 – 1990
In early 1987, I used my GAAP-based material to lobby Congress and the Central Agencies [Treasury, GAO, OMB] regarding the need for GAAP-based reform. On October 13, 1987, Treasury created its Financial Management Services (FMS) Branch that included 9 civil servants, 8 college degreed accountants to critique my book and a single college degreed IT civil servant to test that GAAP-based accounting software. Now, there was no excuse for not creating those accurate department and federal budget totals as I was the lead Treasury systems accountant and worked with an OMB accountant (Ed Waddy) and a GAO accountant to oversee this GAAP-based process, and a real opportunity to better manage the U.S. government and cut its costs, but with one hidden problem!

Treasury’s FMS Deputy Commissioner, Erv Faunce, who hired me, had already rigged the process to fail, as those other FMS accountants did not critique and address any errors that I may have made in creating my GAAP-based model. Instead, we tested 2 private sector non-GAAP-based software packages, from American Management Systems (AMS) & Computer Data Systems Inc. (CDSI), where I learned later that Erv Faunce had obtained a VP position with CDSI. This was also the real reason I was hired because I and those other OMB/GAO accountants were told to sign a written statement certifying that those 2 software packages had complied with the Central Agencies’ accounting and systems standard when they did not. I refused, quit my Treasury systems accountant liaison position, and despite my protests, those 2-deficient private sector (CDSI/AMS) software packages were placed on the General Services Administration’s schedule, and then made available to all unsuspecting federal departments, bureaus, and agencies, at a $10 billion annual rip-off to America’s tax payers. Long story short, the American people were now paying 4 fical sector contractors (FSCs), AICPA accounting, AICPA audting, IT firms (like CDSI/AMS), and management firms to still hide how politcians spend their tax dollars.

Prior to the Erv Faunce FMS fiasco, I had learned of Congress’ Joe DioGuardi, a certified public accountant (CPA), and discussed my concerns with him regarding the need to get Congress, the President, and their AICPA cronies out of the business of forcing their deficient AICPA non-GAAP-based accounting standard on the executive branches’ federal (state & local) accountants. Little did I know that he would be the later author of Congress’ 1990 Chief Financial Officers (CFO) Act that legally required (wink/ nod) an accurate accounting of each federal budget, starting in 1997, again with another hidden problem! Rep. Joe DioGuardi’s 1990 CFO Act created an AICPA controlled/FASAB & GASB that now forced the same AICPA/non-GAAP-based deficient public sector accounting standard on federal, state, and local accountants to still illegally and unconstitutionally hide how America’s politicians spend the American people’s tax dollars!

1990 – 2010
In March 1990, I tired of both parties’ ongoing lies and their fake efforts to create accurate federal budget totals, and obtained a government service (GS-14) EPA Accounting & Systems Branch Chief position in North Carolina where I was now about to learn just how nefarious and undemocratic Congress’ 1978 Civil Service Reform Act’s deregulation, privatizing, and outsourcing policies were. For the first time during my 20-year federal accounting career, my new GS-15 supervisor had no college accounting degree and acted as a thug. His message was clear. Outsource EPA’s inherent accountant, auditor, IT, and management duties to those 4 Fiscal Sector Contractor (FSC) types [AICPA accounting, AICPA auditing, IT, and management firms], or you will be replaced with someone who will. I did not agree.

Below are a few of the still-secret documents, that President Barack Obama declared secret, after he was elected on his failed promises of creating an “Open, Transparent, and Accountable Government,” and no different than President Donald Trump’s broken promises of “Making America Great Again:

  • March 22, 1993 letter – to the Office of Special Counsel requesting assistance after being removed from my EPA Systems & Accounting Branch Chief position and transferred to a vacated basement mail room because I questioned my “non-accountant” GS-15 supervisor’s procurement of valueless accounting & systems corporate goods & services.
  • December 10, 1997 – I requested an independent source to provide me with any information she had concerning the use of high level crooked (and unqualified) civil servant managers who used their positions to procure useless corporate goods and service, and then be hired by those same corporations in top management positions, aka revolving door bureaucrats (RDBs).
    • This is an integral part of how Congress’ 1978 Civil Services Reform Act’s deregulation, privatizing, and outsourcing policies work, and the root cause for both parties’ self-inflicted $36+ trillion debt total.
  • July 20, 1998 letter – to the late Senator Fred Thompson, then Chairman of the Government Affairs Committee, recording how Congress’ 200+ year old budgeting practices require all accounting data to vanish to question the value of even having accounting or systems offices because the entire fiscal sector process is corrupt, top to bottom.
    • a 2 sentence email from Rosa Parks ([email protected]) offering words of encouragement, several phone calls from/to Ernie Fitzgerald, via his secretary (bette.dudka @pentagon.af.mil), and 2 phone calls from/to an EPA Superfund whistleblower asking my advice on how not to get fired. I had none.
  • November 29, 2005 email – email to Booz Allen Hamilton (BAH) and EPA’s Director RTP Finance Center recording how EPA’s (non-accountant) managers were retaliating against its accountants for exposing how they and Booz Allen Hamilton (BAH) were covering-up their inability to certify the accuracy of EPA’s OMB reports, also with fake totals. 
  • April 7, 2006 email Office of the Chief Financial Officer (OCFO) Survey – I sent this internal email to record my anger and disgust over how the President’s 4 levels of “non-accountant” loyal political appointees were replacing its college accounting graduates with non-accountants.
  • April 25, 2006 email – EPA’s future financial software.  This email characterized both EPA’s 1989 procurement of American Management Systems (AMS) software and future $84 million procurement of Canada’s CGI Federal software as more government waste.
  • October 25, 2006 letter: 2 days later, I received a 4 day LWOP suspension notice involving bogus gun threats to another supervisor concocted by the Director, RTP Finance Center for failing to heed his “cease and desist” orders. and now EPA’s attempt to fire me.
  • March 9, 2009 –  Speaker Nancy Pelosi / Senator Harry Reid letter that was titled “Contractor fraud at GAO, OMB, Treasury, and GSA” with copies to Senators Richard Burr, Charles Grassley, Representatives David Price, Henry Waxman, and other high level officials, with no response from anyone.
  • April 3, 2009 – This internal email documents the second cover-up by another KPMG auditor with copies to the EPA Administrator (Lisa Jackson), with no response from President Obama’s political appointee.
  • May 7, 2009 – President Barack Obama letter – describing the dysfunctional federal bureaucracy that he inherited, and that he ignored, and covered-up while continuing the ongoing retaliation that whistleblowers had experienced as far back as President Ronald Reagan.
  • October 5, 2009 – This internal email records my eleven years of verbal warnings, now written to the EPA Director RTP/NC Finance Center that he certifies the accuracy of EPA’s property reconciliation processes against my strong objections, with copies to the EPA’s Administrator and my (non-accountant) supervisors, and no response from anyone. ​