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 false assumption that Congress’ laws prevent waste when their sole intent was to mask that waste. I learned that lesson over the last 30 years of my federal career, my 14+ years of research as a federal retiree, along with the illegal and the unconstitutional lengths that 24 (95-119) Congresses and the last 9 Presidents (Carter – Trump) would take to continue hiding how America’s Presidents spend their citizen’s tax dollars. This travesty, however, did not begin with those politicians but has gone on (so far) successfully over all 236 years (1789 – 2025) of the U.S. government’s not-so-democratic operation. The accuracy of this statement is confirmed in GAO’s 2021 testimony to President Joe Biden and Congress where GAO could not certify the accuracy of the executive branches’ federal budget totals, aka the U.S. government’s consolidated financial statements (CFSs), and as legally required (wink/nod) by Congress’ 1990 Chief Financial Officers Act. This political problem was resolved by the newly reelected President (Donald Trump) by doing away with that CFS report, to continue hiding how America’s 47th President spends his current $6.75 trillion federal budget, and that could hide as much as $3 trillion in waste (corruption).

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 (single owner businesses, partnerships, and corporate) financial statements. While I was getting my college accounting degree at Michigan Technological University (MTU), I never questioned why there was no comparable GAAP-based/public sector accounting classes for the federal government, and that used a single AICPA/GAAP-based public sector algebraic formula to generate accurate federal budget totals (CFSs) because I trusted America’s politicians. That blind trust vanished over the last 20 years of my federal accounting career, my 14+ years now retired, of a government that I still no longer trust, increasingly fear, and will forever continue trying to change.

During the first 10 years of my federal accounting career, I filled various staff and management accounting positions within the Department of Defense and the Environmental Protection Agency’s (EPA) accounting offices where I questioned the endless adjustments that we made to both those department’s and agency’s accounting and budgeting totals to cover-up whatever illegalities those President’s non-accountant political appointees wanted to hide. The question that always plagued me was this. How was it possible to create accurate federal budget totals when the source data used to generate those budget totals was inaccurate? Then, there was the other serious problem where both Congress and those Presidents worked together to force Congress’ laws on the executive branches’ federal accountants that included non-GAAP-based/public sector accounting standards, like Congress’ 1950’s Budget & Procedures Act and Congressional Budget Act of 1974, to secretly prevent those accurate federal budget totals (CFSs)

Both parties’ politicians added another hidden roadblock to accurately accounting for how each President spent each federal budget by using their 4 levels of loyal non-accountant political appointee managers who were over those civil servant accountant employees. I was so concerned over the President’s use of their non-accountant political appointees to hide how they spent each federal budget that I created an AICPA/GAAP-based public sector accounting model, and wrote a book, explaining how that process worked to generate accurate federal budget totals (CFSs). In early 1987, I gave a copy of my accounting model and book to Senator William Roth’s staff, and also discussed my concerns with Rep. Joe DioGardi (a certified public accountant) regarding the need to get Congress, the President, and their AICPA out of the business of forcing their deficient non-GAAP based public sector accounting standards on federal accountants. During that same period, I also gave presentations to the Central Agencies’ non-accounting political appointees within the Treasury Department, Office of Management & Budget (OMB), and Government Accountability Office (GAO) regarding the need to replace their political accounting standard with my single GAAP-based/public sector formula-driven accounting standard that I had tested and explained in my book. 

As a result of my lobbying efforts with Congress and those Central Agencies’ non-accountant political appointees, Treasury created its Financial Management Services (FMS) Branch on October 13, 1987. Finally, I felt that I had addressed my internal financial and economic threat concerns because Treasury’s FMS branch included 9 civil servants with their college accounting degrees, and with me as the lead Treasury systems accountant who worked as liaison with an OMB accountant and a GAO accountant. Once again, as that naive civil servant accountant, both parties had made a very public PR effort regarding Treasury’s creation of their FMS branch to accurately account for each federal budget, when those politicians had the exact opposite intent. That was to permanently prevent those accuratate federal budget totals in the following ways, and that I discovered 3 years later, and as follows:

  • (3) Thanks to Congress’ 1978 CSRA, those once inherent civil servant fiscal sector duties have been privatized and outsourced to 4 Fiscal Sector Contractor (FSC) types [AICPA accounting, AICPA auditing, management, information technology firms.

The remainder of this page includes supplementary information that supports my above allegations, including my 20-year (1990 – 2010) downward career, for trying to expose the truth, from EPA’s government service (GS-14) Systems & Accounting Branch Chief position, to staff accountant, to a GS-4 data entry clerk position upon my retirement, still at my $130,000 salary. On one occasion, after I had sent an email to the Attorney General (David Walker) and EPA’s management recording thir lawless acts, I was threatened again to end these emails. I refused. This time, I was framed over gun threats to a supervisor in another attempt to fire me by a prior GS-7 accounting technician that I had hired, and that was now my GS-15 supervisor, thanks to Congress’ 1978 CSRA law. Also thanks to Congress 1978 CSRA, my immediate GS-14 “accountant” supervisor, with her high school G.E.D., rubber stamped those bogus gun threats, then rubber stamped by Congress’ 1978 CSRA’s useless Merit Systems Protection Board, that Congress later defunded

Below are a few of my personnel records, letters to President Barack Obama, Congress, Attorney Generals, an OpEd, and more that record the internal financial and economic threats that 8 prior Presidents (Carter – Biden), and our newly reelected 8th corrupt President (Donald Trump) still poses to the U.S. government’s financial and economic security:

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 inane 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 formulas. This was a big deal because if the VA’s budget totals were inaccurate, so too were all the other department’s, bureau’s, and agency’s budget totals, and whose sum total of all those individual budgets would also result in the President’s and Congress’ inaccurate federal budget totals. In addition to this problem, there was no way to expose this problem, thanks to Congress’ 1978 CSRA, and the President’s politically loyal (non-accountants) who could care less about inaccurate VA budget totals or federal budget totals. This same VA fiduciary failure, created by the VA’s President’s loyal non-accountant political appointees, had also occurred within the Department of Defense (DOD), per 2 DOD civil servant whistleblowers in 2002.

What I saw at the VA, I considered to be internal threats to the U.S. government’s financial and economic security, and why I decided (on my own time) to create a modified version of the AICPA’s private sector’ GAAP-based standard to accommodate the unique budgeting and accounting needs of America’s federal, state, and local governments. This was possible because all 3 governments shared the same political and banking processes. So, unlike the U.S. government’s politically driven processes, my single AICPA/GAAP-based public sector model was formula driven to ensure the accuracy of the U.S. government’s Budgetary Resource Reports (SF-133s), and the status of each department’s, bureau’s, and agency’s budgets (amount available, committed, obligated, expended, and more), and that when summarized would now also create accurate federal budget totals. My goal was to replicate these processes within the federal government, and then have those federal accountants (with their legally required college accounting degrees) work with the state and local civil servant’s college accounting graduates to implement those same processes at the state and local levels, at no cost to America’s tax payers, still as that naive federal civil servant accountant.

During my 6 years at the VA, I used that above AICPA/GAAP-based public sector model as a basis for generating those accurate federal, state, and local budget totals (using the same federal SF-133 financial statement format for all 3 governments), that I also explained in my GAAP-based/public sector book, “Principles of Accounting, Budgeting & Cash Management For Government.” 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 “falsification of the VA’s budget totals,” then illegally changed by the VA’s loyal (non-accountant) political appointees to “disagreements over systems improvement ideas.”

1987 – 1990
After my resignation, I took a 1 year unpaid sabbatical to finish writing my book and to lobby Congress and the Central Agencies (Treasury, OMB, GAO) over the need to replace their AICPA’s political accounting standard with my single formula-driven AICPA/GAAP-based public sector accounting standard. After I had finished writing that GAAP-based/public sector book, I learned of Congress’ Joe DioGuardi, a certified public accountant (CPA), and discussed my concerns with him regarding the need for a GAAP-based/public sector accounting standard that was based upon logic and not politics. I had also already provided a copy of my book to Senator William Roth’s staff.

On October 13, 1987, Treasury created its Financial Management Services (FMS) Branch that included 9 civil servants, 8 civil servants with their college accounting degrees to critique my book and a single college degreed IT civil servant to test that GAAP-based/public sector accounting software. Now, there was no technical excuse for not creating those accurate department, bureau, agency budget, and federal budget totals because I was the lead Treasury systems accountant and worked with an OMB accountant (Ed Waddy) and a GAO accountant to implement this GAAP-based process. This was a real opportunity to provide the American people with real time access to how each President spent their tax dollars, drastically cut the U.S. government’s 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, and quit my Treasury systems accountant liaison position.

What I did not realize at the time is that during my 3 years (1987 – 1990) in my fake Treasury systems accounting liaison position is that Congress and President’s Ronald Reagan’s and George H.W. Bush’s political appointees were using Congress’ 1978 CSRA’s deregulation, privatizing, and outsourcing policies to create the political and corporate takeover of EPA and entire federal government, as described in the above information. Long story short, the last 20 years of my federal career, were under Congress’ 1978 CSRA’s closet dictatorship, and now America’s 9th corrupt President’s (Donald Trump) very open dictatorship. Some of that below information is repeated to enforce the lawless acts of both no longer functional legislative and executive branches of the U.S. government.

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 (CSRA) deregulation, privatizing, and outsourcing policies really were. For the first time during my 20-year federal accounting career, my new GS-15 supervisor (Dennis Schur) 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 4 Fiscal Sector Contractor (FSC) types [AICPA accounting, AICPA auditing, IT, and management firms], or you will be replaced with someone who will. I refused.

Below are a few of the documents that record the downward spiral of our 99%’s democracy, some of which are repeated again to note the sequence of those events, and how crooked politicians, unqualified/crooked civil servants, and crooked contractors have become an integral part of a broken executive branch that must now be restructured, top to bottom:

  • 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).
    • Note, at one time, Congress’ 1863 False Claims Act (Lincoln Law) had prosecuted crooked contractors for selling deficient corporate goods and services to the U.S. government. But today, both parties’ crooked politicians, contractors, lobbyists, and Wall Street corporate executives are in bed with each other, and still yet to be held legally and financially accountable for their crimes, against both Americans and our fellow foreign citizens.
  • 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.
  • ​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 forrmer 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).
    • I was charged with bogus gun threats to a different supervisor, a 4 day LWOP suspension, and now the possibility of being fired by 2 GS-15 and GS-14 (non-accountant) thugs, still under the pretense of an American democracy, and now more openly by America’s 9th corrupt President (Donald Trump). 
  • 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. ​
  • March 2021 GAO testimony to the President and Congress – GAO’s own testimony confirms that GAO could not certify the accuracy of the last 24 (1997 – 2021) federal budget totals, as legally required (wink/nod) by Congress’ 1990 CFO Act.
    • The only information missing from all 24 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 internal financial and economic threats they jointly created, and still posed by the 119th corrupt Congress and its 9th corrupt President (Donald Trump).