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Larry Fisher

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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 Administration's (VA) Accounting Section Chief, I warned the Office of Management and Budget (OMB) that the VA's budget totals that my staff/I had provided were inaccurate, and driven by an AICPA accounting standard that was not based on generally accepted accounting principles (GAAP). We were literally fudging the already fudged budgeting and accounting totals that we were forced to use. In 1986, the VA overspent its budget and I was told to make the adjustments to hide that deficiency. I refused, resigned in October 1986, and gave my required written reason for resigning as the "VA's falsification of its budget totals," also fudged by the VA's non-accountant political appointees to "disagreements over systems improvement ideas." During my 6 years at the VA, I was so appalled at what I saw that (on my own time), I modified the AICPA's private sector GAAP-based accounting standard to create a single public sector GAAP-based standard to accommodate the unique budgeting/accounting needs for all governments, federal, state/local, and even foreign. I also completing a GAAP-based book, Principles of Accounting, Budgeting & Cash Management For Government, that explained how those processes worked. In early 1987, I used that book to lobby Congress and the Central Agencies' Treasury, OMB, and GAO political appointees over the need to replace the AICPA's deficient (manual) non-GAAP-based standard with this single GAAP-based (automated) standard. On October 13, 1987, Treasury created its Financial Management Services (FMS) branch of 9 qualified (8 accountants/1 IT) civil servants and made me the lead Treasury systems accountant to supposedly work with OMB and GAO to implement this GAAP-based accounting standard, also just another political game. Now 11 years retired, my research revealed that both Congress and all 46 Presidents (Washington - Biden) have consistently promised to prevent the waste, fraud, and abuse of the American people's tax dollars while they take turns undermining themselves and each other to instead enrich themselves, and still no money (audit) trails! GAO's own testimony to Congress and President Joe Biden even confirms that GAO's audits of those federal budget totals are still inaccurate, also never addressed by Congress or President Biden. This undemocratic travesty (alone) more than supports the American people's demands for major civil service reform.

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