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OpEdNews Op Eds    H1'ed 2/19/23

An American Democracy With No Money (Audit) Trails?!


Larry Fisher
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Follow the money
Follow the money
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The U.S. government's most basic fiduciary duty to its citizens is to provide the money (audit) trails needed to identify how politicians spend the American people's tax dollars, and within each federal budget. Congress' 1990 Chief Financial Officer's (CFO) Act also legally requires the executive branch to generate accurate federal budget totals via the U.S. government's Consolidated Financial Statements (CFSs). Given today's trillion-dollar debt increases, both parties have failed this most basic fiduciary duty to the American people. This fiduciary lapse was also no accident but an unconstitutional effort by the last 7 Presidents (Reagan - Biden) and 22 Congress' prior members (95 - 117) to prevent those money (audit) trails/CFSs and that did allow a 2008 economic crisis and a now 44-year (1978 - 2022)/$30+ trillion debt spike to occur, from a 1978/$789 billion debt low to a now staggering $31+ trillion total. Both parties must now end these untenable debt increases and also chip away at this $31+ trillion debt total or the U.S. government's collapse is not a question of if but when!

That effort starts with the American people's demands for major civil service reform to create these very necessary money (audit) trails/CFSs and cut as much as $2 trillion in political/corporate waste from each $4+ trillion federal budget that is spent procuring both parties' politically-connected contractor's valueless/harmful corporate goods and services. The American people also cannot have a sustainable U.S. democracy unless both parties support their need to have real money (audit) trails and a zero tolerance for both parties' gross untruths. And, most importantly of all are the checks/balances needed to hold both parties accountable to the American people on a real time basis, and not a 44-year/$30+ trillion spike in the debt after the fact. 2 whistleblower books confirm the accuracy of this statement and how both parties' Presidents create these untenable debt increases with their top-secret DOD operations, to America's and the world's peril, involving the 3 below Presidents, Ronald Reagan and papa/son Bush, along with their/other Presidents gross abuses of their power, per their national security whistleblowers.

The first book is "Challenger Revealed," by an NASA whistleblower, Richard Cook. This book details how President Ronald Reagan misappropriated the American people's tax dollars and deceived them into thinking that Challenger was used for peaceful/exploratory purposes when it was instead used for military use, the ultimate cause of this disaster, then covered-up by both parties, their contractors, and a bogus Presidential Commission. The second book is "The BU$H Agenda, Invading the World One Economy At a Time," by a corporate globalization whistleblower (Antonia Juhasz). This book details how papa/son Bush also misappropriated the American people's s tax dollars, enriched both parties and their politically-connected contractors, to the detriment of Americans and 13 citizen's governments, to then fuel worldwide hatred toward Americans, and that was rightfully redirected at both parties' corrupt politicians and their contractors. Those 13 citizen's governments include Ecuador (2003), Hong Kong (2005), India (2000), Indonesia (1998), Iraq, Jordan (1996), Nigeria (1989), Paraguay (2000), Russia (1998), South Africa, Thailand (2001), Yemen (2005), Zambia (1999). This worldwide travesty also links to the same 1978 deregulation, privatizing, and outsourcing scam that has now created America's "fully employed" economy, now also on the verge of financial/moral collapse!

Thanks to a secret and illicit liaison between Congress and 46 President's (Washington - Biden), over the last 233 years (1789 - 2022), both parties have created the best of both worlds, for themselves. Why? Because Congress' "political" laws legally require the elimination of the waste, fraud, and abuse of the American people's tax dollars, like Congress' 1990 CFO Act. But then, Congress and the current/later Presidents undermine themselves and each other to prevent the money (audit) trails needed to accurately account for how each President spends the American people's tax dollars, within each federal budget, aka those CFSs. Congress' 2 below top/down/ repressive civil service reforms describe how this scam works, within the fiscal sector (and all sectors) of the U.S. government's operation, so politicians and their politically connected contractors are never held legally/financially accountable for their crimes, like their 2008 economic crisis and their now 44-year/$30+ trillion spike in the debt.

With Conress' 1st civil service reform (1883 Pendleton Act), the President had just 1 level of political appointees but could (and did) still prevent those money (audit) trails with just 1 corrupt/ corporate friendly AICPA (American Institute of Certified Public Accountant), founded in 1887, and successfully over the last 135 years (1887 - 2022). Why? Because federal accountants cannot create those money (audit) trails unless they are free from all political interference and that did secretly/unconstitutionally occur from: (a) Congress, by forcing their AICPA cronies' deficient accounting standard, that is not based on generally accepted accounting principles (GAAP), on federal accountants/auditors to prevent those money (audit) trails, per Congress' 2 prior (political/ lawless) laws, Budget and Procedures Act of 1950 and Congressional Budget Act of 1974, and (b) each President by undermining their own executive branches' federal accountants/auditors to coverup both parties and both legislative/executive branches' lawless and unconstitutional acts.

With Congress' 2nd civil service reform, 1978 Civil Service Reform Act (CSRA)/page 2, and yet another (political/lawless) law, the last 7 Presidents now 3 levels of political appointees (thugs/ enforcers) took political/corporate corruption to a new level. As an example, Congress' 1978 CSRA law was marketed as "bringing efficiency and accountability to the federal government but instead created a 44-year/$30+ trillion debt spike. Why? Because during this 44-year time period, both parties created a politically loyal executive branch by replacing our Forefather's non-partisan/ qualified civil servants with partisan/unqualified civil servants and hordes of their politically connected contractors to implement all 7/later President's political agendas, no matter the law or the Constitution. The below fiscal sector example explains how this federal scam works, where both legislative/executive branches undermine themselves/each other to prevent those money (audit) trails, and then both lawless/hypocritical parties are never held legally/financially accountable for their crimes, like stealing $30+ trillion of the American people's tax dollars!

In early 1987, an accountant whistleblower lobbied Congress and the Central Agencies (GAO, OMB, Treasury) over the need for a federal-wide accounting standard that was based on generally accepted accounting principles (GAAP) to create the money (audit) trails to accurately account for each federal budget, and how each President spent the American people's tax dollars. During this same time period, he spoke to then Rep. Joe DioGuardi (a CPA), and later author of the 1990 CFO Act, regarding the need for all (non-partisan/qualified) federal accountants to implement their GAAP-based accounting standard, free from all political interference and the forced use of their AICPA's deficient/non-GAAP-based accounting standard. However, Rep. DioGuardi ignored that whistleblower's private discussion with him to instead create an AICPA-controlled FASAB (Federal Accounting Standards Advisory Board). When that accountant whistleblower attempted to expose how Congress' Democrats, President Obama/4 prior presidents (Republican/Democrat), 3 Comptroller Generals (Bowsher, Walker, Dodaro), and their politically-connected fiscal sector contractors had prevented those money (audit) trails, President Obama declared his records secret/CBI (confidential business information), never to see the light of day, and still under "both party's" fake version of the "American people's" democracy!

In 2001, President George W. Bush also had the unconstitutional option of ignoring 2 DOD auditor whistleblower's concerns that each DOD budget hid as much as 25% in political/corporate waste, that he then also covered-up by transferring them to other DOD jobs. Today, the American people are unwittingly paying both parties politically connected (fiscal sector) contractors $10 billion annually to continue hiding how each President wastes their tax dollars. "GAO's March 2021 testimony to Congress and now President Joe Biden confirms that GAO's audits could not certify the accuracy of the President's (executive branch) last 25 federal budget totals (CFSs), as legally required by Congress' 1990 CFO Act, starting in 1997. GAO's August 2022 testimony then illegally undermines Congress' own 1990 CFO Act (again) by now redelegating the President's and Congress' fiduciary duties to his political appointees (Secretary of the Treasury / Director of the Office of Management and Budget) and Congress' lobbyists.

Albert Einstein's definition of insanity is doing the same thing over/over again and expecting a different result, but with one major exception for the American people! They did vote for change and they did elect the last 7 Presidents and 22 prior members of Congress (95 - 117) who promised change but (instead) caused a 44-year/$30+ trillion debt spike. The only problem for the American people is that the last 7 Presidents and those prior members of Congress became more secretive, more authoritarian, more repressive, more corrupt, also still yet to be held legally/financially accountable for their crimes, and just like their other partner in crime, President Donald J. Trump!

What better example is there that supports the American people's and Congress' newly elected 118th 81 member's demands for President Joe Biden/the next President, Congress' new members, and whistleblowers to work together to define the citizen-based government reforms (CBGRs) to include in Congress' 3rd civil service reform? This effort has also already begun with TGAR's Government Reform page, and a starting point for that effort.

(Article changed on Feb 19, 2023 at 5:34 PM EST)

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I graduated from Michigan Technological University (MTU) in June 1968 with a BSBA in accounting and have been a federal accountant for 40 years, mostly as a whistleblower, now 11 years retired. During the period 1980 - 1986, as the Veterans (more...)
 

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