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, on the assumption that Congress’ laws prevent waste when those law’s sole intent is to hide government waste, and no different from all those other countries’ politicians! After President Barack Obama declared my records secret/confidential business information because they exposed the roles that both Congress and 4 prior Presidents (Reagan – George H.W. Bush, Clinton, George W. Bush) had played in creating the 2008 economic crisis, a 2008/$10 trillion debt total, I spent the last 15+ years of my retirement trying to expose (and end) that corruption. During those 15+ years, I also recorded the roles of how subsequent Congresses and 4 later Presidents (Obama, Trump, Biden, and Trump) jointly played in unconstitutionally increasing that debt to its current $39+ trillion debt total.

The sole purpose of this Financial & Economic Collapse page is not just about recording both parties’ waste, fraud, and abuse of the American people’s tax dollars but in understanding how that waste occurred to create a more bottoms up democratic business model that replaces Congress smoke/mirror laws with real checks and balances that gives America’s citizens: (1) access to the same levels of information as their politicians, on a real time basis, and (2) real money (audit) trails that records how, where, and when each President spends their citizen’s tax dollars, and that I believe hides as much as 50% in waste (corruption) in President Donald Trump’s current $7+ trillion federal budgets. The remainder of this page explains how 47 Presidents and 119 Congresses covered up their waste, and conveniently with no money (audit) trails!

During a 6-year period (1980 – 1986) as the Veterans Administration’s (VA’s) government service (GS-13) Accounting Section Chief, I became aware of just how badly our politicians had rigged the government to hide how each President spent each federal budget. As an accountant with my 4-year college accounting degree, I knew that all private sector financial statements could not be labeled as accurate unless they were certified as being in compliance with the American Institute of Certified Public Accountants (AICPA) generally accepted accounting principles (GAAP). This is also why I questioned my staff’s required use of the government’s inane political accounting formulas that we were required to use to compute (back into and fudge) the VA’s budget totals. This was a big deal because if all department, bureau, and agency budget totals were inaccurate, the President’s federal budget totals were also inaccurate, and those political appointees had no ability to manage any facet of the government’s operation. Over those 6 years, I warned the Office of Management & Budget (OMB) and the VA’s non-accountant political appointees about its inaccurate budget totals. The one important fact that I did not know then is that America’s politicians had created the AICPA in 1887 to create accurate private sector financial statements and to intentionally hide how Presidents, Governors, and Mayors spent their citizen’s tax dollars!

During those 6 years, I was so concerned over what I saw as internal financial and economic threats to our government (where the president’s non-accountant political appointee managers were over civil servant accountant employees) that I wrote an accounting book, Principles of Accounting Budgeting & Cash Management to ensure that both department, bureau, agency budget totals and federal budget totals were accurate. Because federal, state, and local governments shared the same political and banking processes, this book applied equally to all 3 governments. I also tested this process with an accounting model. On a much broader scale, this single public sector process could also work for aspiring worldwide democracies by modifying that process to comply with those countries’ unique political and banking processes.

However, in October 1986, the VA overspent its budget by $40 million and I was told to make the adjustments to hide that deficiency. I refused and resigned in protest because I had repeatedly warned both OMB and the VA’s non accountant political appointees about those inaccurate budget totals. Then, the VA’s non-accountant political appointees falsified my required written reason for resigning from the “VA’s falsified budget totals” to “my resigning over the VA’s software issues.” In early 1987, still as that naive federal accountant, I gave Congress and the Central Agencies (GAO, OMB, Treasury) copies of my book and accounting model, and gave presentations to explain how that process worked to better manage the government. In October 1987, President Ronald Reagan’s political appointees created Treasury’s Financial Management Services (FMS) branch with 9 civil servants (8 with their college accounting degrees and 1 with an IT college degree); these technically qualified accountants were legally required per Congress’ 1883 Pendleton Civil Service Reform Act & U.S. Civil Service Commission (USCSC). Within Treasury’s FMS, I worked with an OMB accountant (Ed Waddy) and a GAO accountant where I was duped again into giving the very public impression that America’s politicians actually cared about creating accurate federal budget totals to better manage the government when the exact opposite was true!

I quit that Treasury liaison position in March 1990 when I was told to sign a written statement certifying that the FMS Branches’ software had generated accurate budget and federal budget totals when it did not. Then, FMS’s deficient non-GAAP-based software was placed on the GSA’s schedule in 1990 to fast track its procurement by all unsuspecting departments, bureaus, and agencies. The only difference today is that America’s tax payers are paying $10 billion annually to 4 financial sector contractor (FSC) types [AICPA accounting, AICPA auditing, management, and IT firms] to still hide how the current President (Donald Trump) is still wasting their tax dollars, and just like America’s 7 prior Presidents (Reagan – Biden). The accuracy of this statement is recorded in Congress’ 1990 Chief Financial Officers (CFO) Act that legally required (wink/nod) accurate federal budget totals, aka the U.S. government’s consolidated financial statements (CFSs), starting in 1997, and per GAO’s own 2024 testimony! Then, thanks to America’s 8th serially corrupt President (Donald Trump), he did away with that once legally required GAO testimony.

What I also did not know during my time as the FMS branches’ Treasury liaison (1987 – 1990) is that while I thought I was improving the fiscal sector, President’s Ronald Reagan and George H.W. Bush were unconstitutionally destroying that pre-1978 fiscal sector by using Congress’ 1978 Civil Service Reform Act’s (CSRA) to:

  • (1) increase the President’s levels of loyal political appointees from 1 level (1883 Pendleton Civil Service Reform Act) to 4 levels to easily eliminate all levels of dissent, and
  • (2) use its newly created Office of Personnel Management to politicize and dumb down the fiscal sector by deleting the the technical college degree requirement for accountants, auditors, and IT civil servants
    • Note: Items 1 and 2 are the root cause for why America’s tax payers have paid $10 billion annually over the last 36 years (1990 – 2026) to hide how all 8 presidents waste our tax dollars. That’s $360 billion in tax payer waste, and still counting!
  • (3) By politicizing an dumbing down the federal government’s fiscal sector, both parties also weakened the Security & Exchange Commission’s (SEC) infrastructures, and that had once validated the accuracy of all corporate financial statements.
    • Bill Gates highlighted how this undemocratic fiscal sector cancer has spread nationwide, and corrupted who knows how many other Governors and Mayors, still under both parties fake claims of an American democracy!

In March 1990 (before I was aware of any of the aforementioned information that I discovered over my last 15+ years of research), I accepted a government service (GS-14) Branch Chief, Systems & Accounting position with the Environmental Protection Agency in Research Triangle Park, North Carolina. In this position, I was about to learn how both parties’ richest 1%’s politicians and their corporate cronies had illegally gained control over the executive branches’ fiscal sector. Unlike my prior 20 year (1970 – 1990) federal accounting experience, my GS-15 supervisors had their minimally required 4-year college accounting degree and I could question their decisions without fear of retaliation. My new GS-15 non-accountant supervisor (Dennis Schur) made it clear in our first meeting that he knew nothing about accounting, and that my sole responsiblity was to outsource EPA’s inherent fiscal sector duties to contractors or he would fire me. I did not agree!

In March 1993, I reported Mr. Schur to the Office of Special Counsel for his unending threats and retaliation. For attempting to expose both parties’ lawless acts, I was removed from my Branch Chief position. I also lost my upstairs office and was relocated to a basement office, complete with the building’s electrical panels, and a broken desk and chair. Note, this Office of Special Counsel is one of the 1978 CSRA’s offices that was supposed to legally protect whistleblowers. After Mr. Schur was removed from that position, he was replaced with another GS-15 non-accountant thug (Doug Barrett). I also tried in vain to expose how an EPA accounting office was mismanaged by 2 non-accountants (Lyons Gray and Doug Barret) by sending a joint email to the Comptroller General (his assistant), Gray, and Barrett; there was no response from the Comptroller General’s office. That failed effort resulted in an immediate visit from Mr. Barrett. His message was clear! Cease and desist all such internal emails, or I would be fired. I refused. Long story short, I was framed over bogus gun threats to another non-accountant supervisor, and forced to file a case with the Merit Systems Protection Board (MSPB), and the 1978 CSRA’s rigged MSPB. In 2019, Congress defunded the Merit Systems Protection Board!

For trying to expose the truth during those last 20 years, my career plummeted from a GS-14 Branch Chief position, to staff accountant, and retired with the duties of a GS-4 data entry clerk. Thanks solely to the American Federation of Government Employees (AFGE), and the 3347 local’s President (the late Sylvia Sarraco), I was not fired and still managed to keep my $130,000 salary. The below more detailed records more than support the American people’s demands for Congress’ required 3rd civil service reform to depoliticize all 3 (legislative, executive, judicial) no longer democratic branches of the “American people’s” government. Please note that the below documents are sequentially dated and may contain duplicates of the information that is discussed throughout this website:

  • March 22, 1993 letter – to the Office of Special Counsel requesting assistance after being removed from my upstairs office and EPA Systems & Accounting Branch Chief position and transferred to a vacated basement mail room, complete with the building’s gray electrical panels, recycled/broken desk and chair 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 EPA source to provide me with any information she had concerning the use of high level crooked (often unqualified) civil servant managers who used their management positions to procure both harmful and useless corporate goods and service, to then be hired by those same corporations in top management positions, aka revolving door bureaucrats (RDBs).
  • July 20, 1998 letter – to the late Senator Fred Thompson, then Chairman of the Government Affairs Committee, recording how Congress’ almost 250-year-old budgeting practices require all accounting data to vanish to still hide how President Donald Trump (and both parties) enrich the already richest 1%, and that must now change! .
  • ​June 1, 1999 – Washington Times OpEd, “At EPA Waste, Fraud, and Abuse,” details how our politician’s Central Agencies’ (Treasury, OMB, GAO) AICPA control over FASAB was preventing an accurate accounting of each federal budget, with no response from any politicians, but from the following 3 people:
    • 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. 
  • 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 non-accountant political appointees were replacing its college accounting graduates with more and more non-accountants to cover-up the gross waste, fraud, and abuse of the American people’s tax dollars.
  • 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 23, 2006 email – I sent this email to Comptroller General David Walker, EPA’s CFO, and a CFO manager to record the roles they each played in destroying EPA’s and all federal fiscal sector infrastructures. Shortly after, I received a visit from Doug Barrett, a GS-7 accounting technician that I had hired, now my GS-15 “accounting” supervisor, to end these emails or he would fire me. I refused.
  • October 25, 2006 letter: 2 days later, I was called into my GS-14 “accountant” supervisor’s office, a former GS-4 accounting technician with her high school G.E.D. (thanks to Congress’ 1978 CSRA’s Office of Personnel Management that had now dumbed down the federal government).
  • July 2007: Forced to defend myself or be fired, I filed my case with a rigged Merit Systems Protection Board (MSPB) where I lost that 4 day leave without pay suspension case because the people above me were now politically loyal (mostly non accountant) civil servants in the EPA’s Office of the Chief Financial Officer, and a federal accounting office.
  • 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 to EPA’s management (including Doug Barrett) records the second cover-up by another KPMG auditor with copies to the EPA Administrator (Lisa Jackson), with no response from President Obama’s political appointees, only more threats to end these emails. I refused.
  • 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 was written to Doug Barrett 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, no response from anyone, other than more threats. ​
  • GAO’s 2021 testimony to President Joe Biden and Congress – GAO’s 2021 testimony confirms that GAO could not certify the accuracy of the last 24 (1997 – 2021) federal budget totals, as legally required by Congress’ 1990 CFO Act.
  • GAO’s 2024 testimony to President Joe Biden and Congress – GAO’s 2024 testimony confirms that GAO could not certify the accuracy of the last 27 (1997 – 2024) federal budget totals.
    • The only information missing from all 27 testimonies were the lawless acts that those Presidents (Clinton, George W. Bush, Obama, Trump, Biden), those Congresses, and GAO played in ignoring and covering-up the financial and economic threats they created.
  • GAO’s 2025 testimony – President Donald Trump, the now open dictator, did away with that report for political reasons, aka blatant corruption.