History
AGA
1980-1990
January 1980
NEC gives final approval to the Education and Research
Foundation. The NEC also revoked the charters of three inactive
chapters (Missoula, Rochester and Syracuse) and placed the remaining
members in the At-Large membership category; designated formal
duties for the RVPs; approved two new research projects and
associated grants; and authorized action to secure a protective
copyright on AGA’s official name and logo.
February 1980
Eleanor Clark and Joseph Donlon, both members of AGA’s
Washington Chapter, will vie for the office of National
President-Elect in the Association’s first member-wide balloting for
national officers in four years. The single-slate strategy was
abandoned when the Nominating Committee became deadlocked and was
unable to settle on a single candidate for president. The
even-numbered committee was bound to deadlock eventually and will be
odd-numbered in the future.
Ethics Board produces Ethics Handbook, containing the Code of
Ethics, pertinent extracts from the Association’s bylaws and newly
approved Ethics Board policies and procedures.
Dittenhofer comments on Association’s finances, noting that the
revenue excess has increased over the past few years, but that
inflation is having the same effect on AGA that it is having on
everyone else.
March 1980
NEC puts implementation of foundation on hold when it becomes
clear that the organizational and operational relations between the
foundation and its AGA parent entity will be complex. There is
concern that AGA’s general financial health could be severely
affected by the loss of the net revenues from the symposium, which
would accrue to the foundation and could not legally be transferred
to or used by AGA. Agree to examine alternative ways to structure
the foundation.
AGA’s net membership figure of 10,856 at the end of January set a
record as the earliest date that the current year’s membership
surpassed the previous year’s high mark (10,751 on June 30).
April 1980
AGA’s new computer terminal in the National Office went fully
online on April 1, and members can expect faster and more accurate
membership records as a result. Technicians installed the system,
including a keyboard and a CRT display, and hooked it into the
computer at AGA’s service bureau in downtown Washington.
Membership surged past 11,000 for the first time in February.
Dittenhofer lauds this year’s membership-wide voting for National
President-Elect and calls it “a healthy method of self-governance.”
Office of Minority Business Enterprise (OMBE) is replaced in the
Department of Commerce by the Minority Business Development Agency (MBDA)
and while Commerce indicates it does not intend to abandon the
minority small business community, it seems clear that its level of
support will be less than it has been in the past. How this will
affect AGA’s grant to provide local training to minority business
people is unknown.
May 1980
Orange County, CA Chapter to become AGA’s 87th active
chapter, bringing 30 new members. Fred R. Lang to be first
president.
AGA regains its nonprofit mailing privileges. Following a routine
review of its objectives and programs by the Postal Service last
year, AGA had its nonprofit mailing status, which had been in effect
for more than 20 years, revoked by postal authorities. (The USPS
maintained that AGA’s corporate charter and bylaws did not clearly
establish the Association as falling into one of the qualifying
categories: educational, charitable, religious, etc.). The ruling
brought a sudden heavy burden down on AGA, increasing its bulk
mailing costs by 117 percent overnight. The increase cost the
Association thousands of dollars. The Education and Research
Foundation was conceived in an attempt to qualify for nonprofit
mailing rates through its purely educational status. The foundation
ran into difficulties when members grew concerned about the overall
financial effect for AGA. In exploring alternatives to the original
foundation concept, the staff and members went back to the USPS with
a strongly worded argument that AGA’s basic objectives were, in
fact, educational and postal authorities eventually agreed. This
meant, of course, that the largest single benefit of the foundation
had been achieved through other means. An ad hoc committee studying
the foundation was to make recommendations at the May NEC meeting.
Membership as of April 30 was at 11,309.
National Office seeks member demographic information to determine
how many women members we have, how many are CPAs or other
certifications and what is the median grade level in the membership
today?
June 1980
NEC modifies the Education and Research Foundation. The
foundation will serve as a conduit for the receipt, disbursement and
administration of tax-deductible grants and donations for education
and research purposes. The Association’s ongoing education program
will revert to the control of the parent AGA organization as before.
Ellie Clark is elected President-Elect and will be the Association’s
first female National President. She is associate director,
management, for the National Technical Information Service.
July-August 1980
Nearly 800 registrants attend annual symposium in Boston.
Sessions cover the gamut from auditor independence to developments
in state/local accounting to a session on the growing issues
surrounding the world energy problem.
NBD approves budget of $875,000 in projected revenues and $845,000
in projected expenses. Approves new national/chapter split for
symposium revenues that solves the age-old question of whether to
charge National Office expenses to run the symposium before or after
calculating the chapter’s share. The NBD votes to charge the
expenses before calculating the chapter’s share. All changes to the
structure are effective with the 1985 symposium.
Mort Dittenhofer submits resignation as executive vice president.
New National President Fred Neuman seeks candidates for the post,
which Dittenhofer will vacate after three years.
September 1980
Search committee seeks replacement for Dittenhofer, who returns
to academia with these words for AGA: “I have enjoyed my work with
the chapters and their members , and I believe we have achieved some
significant accomplishments in the last three years.”
MBDA training is put on hold as AGA seeks other sources of funding
after a shift in the Department of Commerce’s priorities result in
the agency’s failure to renew AGA’s grant.
Neuman sets theme of 1981 symposium in Miami as “Government
Financial Management…A Professional and Proud Career.” Names Paul
Carren as chairman and Nathan Cutler and co-chairman.
October 1980
President Neuman makes tracking and acting on legislation in the
government financial management arena a major theme of his
presidency.
NEC reverses earlier decision to prevent those who are not active
government employees from holding elected national offices
(president and regional vice president) stating that anyone who
qualifies for full membership should be allowed to hold any AGA
office. This opens the door, in particular, to private sector and
retired members who wish to hold national office. Subject to NBD
approval.
The NEC also approved a plan to continue the MBDA program in
conjunction with the New School of Social Research in New York.
Congress fails to renew general revenue sharing.
The Cost Accounting Standards Board went out of business at the end
of September, despite strong efforts by AGA and others to save it by
transferring its authorities and functions to OMB.
New shorter formatted Topics debuts with brief news bullets
and fewer pages.
November 1980
AGA’s Long-Range Planning Board hold unique overnight meeting to
chart Association’s future.
John P. Abbadessa, former controller of the Atomic Energy Commission
prior to his retirement from federal service, is named AGA’s new
executive vice president as of January 1, 1981.
President Neuman presents the report of AGA’s Task Force on Federal
Executive Reporting on Internal Control, “Executive Reporting on
Internal Controls in Government—A Guide to Achieving Compliance with
Financial Integrity Act of 1980,” to the comptroller general of the
United States and OMB director.
NBD ratifies bylaws change to eliminate requirement that top AGA
officers be active government employees. The Bylaws and Procedures
Committee expedited the required changes in time for this year’s
nominating procedures. Proponents of the move noted that the
restriction was unfair to a large number of highly active members
and pointed to the recent move by the AICPA to remove restrictions
on nonpracticing CPAs holding certain positions within the
Institute.
December 1980
Long-Range Planning Board sets goals, refines “who we are” and
“where we want to be.” States that “AGA is a professional
association of individuals engaged in government auditing,
accounting, budgeting and information systems.” Goals include 10,000
AGA education student days by fiscal year 1986; 17,000 members by
the end of fiscal year 1986; fund the foundation research program in
an amount not to exceed $20,000 annually; decided not to pursue the
purchase of a National Office building for the next five years; and
decided not to change its fiscal year to match the federal calendar.
January 1981
NEC ratifies charter for chapter in American Samoa with 40 new
members and Falema’o Pili as the first president.
The Office of Federal Procurement Policy has submitted to Congress
its proposal for a Uniform Procurement System (UPS) to minimize the
federal government’s regulatory impact on the commercial
marketplace.
Hal Stugart to head new standing committee charged with identifying
and endorsing AGA candidates for key government financial executive
vacancies. The need arose when AGA was asked to name candidates to
replace the retiring Comptroller General Elmer B. Staats.
AGA publishes monograph titled “Cash Management in the Federal
Government.”
February 1981
John P. Abbaddessa begins duty as AGA’s fifth full-time
executive vice president. He is a longtime member of the Washington,
D.C. Chapter.
An Intergovernmental Committee for Single Audit Implementation has
been organized and will look into the implementation of the single
audit approach, make recommendations to resolve them and provide
general assistance in the implementation of the single audit
approach. Sponsored by JFMIP.
AGA plans testimonial dinner to honor Elmer B. Staats as he ends his
15-year term as comptroller general of the United States.
Past National President Arthur Schoenhaut presents the AGA position
on internal control in government to a House subcommittee
considering an amendment to the Inspector General Act of 1978 that
would extend the concept of independent inspectors general to other
major federal departments and agencies. AGA wholeheartedly endorses
this concept.
March 1981
Frederic A. Heim Jr., a member of the Northern Virginia Chapter,
is named President-Elect. He is deputy inspector general for audit
at the Department of Commerce.
NEC makes sharp cuts in AGA’s operating budget for the current year
to offset impending deficit at the end of the year. The loss of the
MBDA grant and the revocation of the Association’s nonprofit mailing
permit had combined to turn the Association’s financial picture
around.
NEC recommends a dues increase of $5 per year effective on July 1,
1981 and sent the proposal to the NBD for consideration.
AGA sends letter to President Reagan strongly endorsing internal
controls in government and urging effective implementation of the
Inspector General Act.
President’s Council on Integrity and Efficiency founded on March 26,
to provide Administration leadership to the inspectors general.
April 1981
After two years of planning, the AGA National Task Force on Cash
Management has received approval of the NEC for a state-of-the-art
study of the cash management area.
AGA testifies on the Hill in support of The Federal Managers
Accountability Act of 1981” which would, among other things, amend
the Accounting and Auditing Act of 1950 to require public reporting
on the adequacy of systems of internal accounting and administrative
controls by heads of executive agencies.
Proposal to form a Governmental Accounting Standards Board is
causing major controversy. The Financial Accounting Foundation
expresses serious concern and reservations over the proposal. AGA
members urged to become familiar with the issues involved.
Three prominent AGA members were among eight nominees to the post of
comptroller general submitted by a special bipartisan congressional
committee to President Reagan. The three are Charles Bowsher, Arthur
Anderson & Co.; James F. Antonio, Missouri State Auditor; and Frank
Sato, Department of Transportation and an AGA Past National
President.
May 1981
NBD rejects $5 dues increase with a vote of 70 in favor and 71
opposed. A favorable vote of two-thirds would have been necessary to
enact the increase. With this vote, the NBD rejected the
recommendations of a special dues subcommittee, which conducted an
in-depth analysis of the Association’s finances; the National
Finance Committee; the National Executive Committee and the elected
national officers.
John P. Abbadessa has resigned as executive vice president after
only three months on the job. The search committee that named him to
the post has been reconvened to continue the search.
Bill introduced to require the federal government to prepare and
publish annual consolidated financial statements using the accrual
method of accounting. In presenting the legislation, Rep. Bill Young
(R-FL) asserts that the government has no precise idea of where it
stands financially because it does not compile such statements.
An AGA member has been expelled from the Association by the National
Ethics Board after pleading guilty to two counts—false pretense and
attempted false pretense—after he admitted to the willful
preparation and presentation of false reports and untrue statements
to a government agency.
June 1981
AGA’s Financial Management Standards Board members, testifying
in hearings on the proposed Governmental Accounting Standards Board
in Philadelphia in early May, opposed the formation of a fully
separate and independent GASB as a solution which would aggravate
rather than solve governmental accounting problems. Bert Bodenheimer,
who chairs AGA’s prestigious board, said his group recommended the
creation of a new body under the auspices of the Financial
Accounting Foundation to develop governmental accounting standards.
U.S. Senator Jim Sasser of Tennessee will be the symposium keynoter
in Miami Beach.
Membership as of June 30, 1981 was 11,894, up 64 members from last
year’s end.
August 1981
Eleanor Clark becomes the first woman to be AGA National
President.
NBD approves budget of $722,934 in projected revenue and $732,411 in
projected expenses. Board members debate again the recent rejection
of the dues increase and a motion to reconsider the request was
defeated.
Charles A. Bowsher, CPA, is nominated by President Reagan to be the
next comptroller general of the United States. In addition, the
President has named 16 nominees to fill the inspector general
positions he vacated last January. AGA’s Search for Government
Financial Executives Committee made strong recommendations on behalf
of Bowsher and the other AGA members nominated to these top posts.
Past National President Donald L. Scantlebury died June 18 after a
heart attack in his Virginia home. Scantlebury was for many years
the director of the Finance and General Management Studies Division
of the U.S. General Accounting Office before being named last
October to the newly created post of chief accountant at GAO. He was
53. At the time of his death, Scantlebury was the chair of the
committee seeing a new executive vice president. Past National
President Gerald Murphy takes over the post. National President
Clark appoints Fletcher Lutz as interim executive vice president.
September 1981
President Clark establishes standing committee to again explore
the question of a certification program in the government accounting
area. Joseph Donlon will head the committee.
October 1981
W. Fletcher Lutz named executive vice president. He is a Past
National President and has been an active AGA member since 1952.
For more than 30 years, the Association has conducted National
Symposia at various locations around the country. And there is no
question that the efforts have been rewarding to those who attended.
However, as we move into the ‘80s, the term “symposium” just doesn’t
seem to convey the true spirit and objectives of these annual
gatherings. So, to reflect this changing environment, our annual
meeting will now be called the Professional Development Conference (PDC).
The first PDC will be in Denver on June 14-16, 1982.
The Financial Accounting Foundation, which had earlier opposed a
separate Governmental Accounting Standards Board, has now indicated
its support of the current GASB proposal that would establish a GASB
under the oversight of the FAF. The FAF also agreed to the GASB
organizing committee’s suggestion to expand the FAF board to include
three governmental members.
December 1981
Executive Vice President W. Fletcher Lutz appeared before the
Senate Committee on Governmental Affairs in mid-November to testify
on behalf of AGA in strong support of The Financial Integrity Act of
1981. Among other things, it would amend the Accounting and Auditing
Act of 1950 to require public reporting on the adequacy of systems
of internal accounting and administrative controls by heads of
executive agencies.
AICPA reports that the number of its member CPAs in government is
holding steady at 3.3 percent, which is fairly close to where it has
been for the past 10 years. With the AICPA’s membership at 173,900
this year, that would put membership of government CPAs at 5,700.
January-February 1982
Susumu Uyeda, a member of the Washington, D.C. Chapter and
currently the capital region vice president, has been named by the
National Nominating Committee as its single-slate candidate for AGA
President-Elect. He is executive director of the Joint Financial
Management Improvement Program.
AGA honors new Comptroller General of the United States Charles A.
Bowsher at a reception in Washington.
New committees established this year highlight AGA’s current thrust.
These committees include the Certification Committee (chaired by Joe
Donlon and Max Hirschhorn), Accountants in Accounting Positions
Committee (chaired by Virginia Robinson), Small Business Assistance
Committee and the Committee on Enhancement Programs for State and
Local Members (chaired by Bob Ryan).
AGA has forwarded copies of its “Common Body of Knowledge (CBOK)”
study to some 500-600 business schools and accounting departments in
colleges and universities around the country.
Larry Olewine, who served as AGA’s education director for the past
three and a half years, resigned February 1 and the search is under
way to find a replacement.
March 1982
Nelson H. Shapiro, Montgomery-Prince Georges Chapter, has
qualified by petition as a candidate for National President-Elect of
AGA, and will face Susumu Uyeda, the National Nominating Committee’s
candidate. Qualification of an additional candidate will require a
membership vote.
The National Ethics Board has expelled a member who is accused of
causing a shortage of funds when he was chapter president.
Seven years after moving to admit nonfederal members, AGA now has
membership breakdown by employer category:
Federal—63 percent
State/local—21 percent
Private industry—11 percent
Retired & academia—5 percent
May 1982
New chapter chartered in Quantico, VA. The Virginia Battlefield
Chapter was installed with 27 charter members, 20 of whom currently
hold membership in other AGA chapters. James M. Bridges was
installed as temporary president. In addition, four current members
and 25 prospective members have banded together to form a chapter in
southern Maine. Raymond G. Daigle is serving as chapter president.
AGA’s Financial Management Standards Board had a productive year,
commenting on behalf of the Association on the following exposure
drafts: International Federation of Accountants’ proposed audit
guideline “Using the Work of an Internal Auditor;” The Financial
Accounting Standards Board’s proposed statement “Accounting for the
Sale or Purchase of Tax Benefits Through Lease Transactions;” and
the AICPA’s “Proposed Statement of Auditing Standards—Reporting on
Condensed Financial Statements and Selected Financial Data.”
Sen. Roth of Delaware has introduced a bill to create a statutory
inspector general at the U.S. Department of Defense.
Denver PDC to focus on auditing, budgeting, information technology,
accounting, self-development and management tracks.
June 1982
Susumu Uyeda is named President-Elect for fiscal year 1983.
The AGA regions will be realigned from 11 to 13 as of July 1, 1982.
The April 30 membership number was 11,954, which is a slight
increase from last year. Other professional organizations have lost
20 to 40 percent of their members during these difficult economic
times.
AICPA moves to support the single audit concept, but urges Congress
to allow sufficient time to develop and analyze the advantages and
disadvantages before passing any legislation mandating its use.
Who are the Big Eight accounting firms? Coopers & Lybrand; Touche
Ross; Arthur Young; Arthur Andersen; Ernst & Whitney; Peat, Marwick;
Deloitte, Haskins & Sells; and Price Waterhouse.
July-August 1982
PDC in Denver judged “outstanding in every way.” Well over 600
registrants came despite earlier concerns about low registration due
to the poor economic climate and tight travel restrictions.
Frederic A. Heim Jr. accepts the gavel as National President,
indicates his intention to establish the Board for Advancement of
Financial Managers to promote the development of the profession and
the Association Services Board to plan and direct all membership
promotion/retention activities and chapter services. He also plans
to further AGA’s support of the Government Accounting Standards
Board, to obtain passage of the Financial Integrity Act and to speed
implementation of the singe audit concept.
National Board of Directors approves a fiscal year 1983 budget that
calls for balanced revenues and expenses of $566,000.
AGA’s education program will begin the fiscal year 1983 with
sessions on the Prompt Payment Act as well as the Single Audit and
Governmental Accounting.
September 1982
Association Services Board will be chaired by Harold Stugart and
will consolidate the former committees that dealt with chapter
activities, membership and employment referrals. Under the auspices
of the board, President Heim suggests forming the following new
committees: Chapter Competition, Chapter Assistance, Membership
Acquisition, Membership Retention and Employment Referral. Wilbur D.
Campbell will chair the other new board, the Financial Management
Enhancement Board, which will be the coordinating advisory body for
anything relating to the enhancement of financial management and
financial managers.
OMB issues rules for implementing the Prompt Payment Act, which
calls for a 15.5 percent interest penalty when an agency is more
than 15 days late in making payments to contractors.
October 1982
NEC approves a charter of a new chapter in Saipan to be known as
the Commonwealth of the Northern Mariana Islands Chapter. The new
chapter is located some 100 miles north of Guam in the Western
Pacific Ocean and has 36 charter members.
The Federal Managers Financial Integrity Act of 1982 was signed into
law by President Reagan in September. OMB notes that the act closely
parallels the provisions of Circular A-123, “Internal Control
Systems,” which:
Establishes standards for internal controls,
Requires agencies to make vulnerability assessments and internal
control reviews ,
Calls for internal reports on systems breakdowns.
The OMB further notes that the act requires more extensive reporting
than required by A-123, and directs OMB to issue implementing
guidelines. More than two years ago, an AGA task force, led by
National President-Elect Susumu Uyeda studied the proposed
legislation and issued a report on standards and procedures that
could be followed if and when such legislation was passed.
Plans are coming together for the 1983 PDC in Chicago, which is set
for June 20-22. This year’s theme of “Improving Accountability and
Credibility in Government” is reflective of efforts under way that
are intended to restore public confidence in government programs.
Sherry A. Crittenden has been named AGA’s Director of Education.
In cooperation with AGA, Central Michigan University has recently
developed a Master of Arts degree in Management and Supervision with
a concentration of Governmental Accounting.
November 1982
The education program includes seminars on Internal Controls and
Single Audit One-Day Pilots.
December 1982
Harold L. Stugart, a member of the Northern Virginia Chapter, is
the National Nominating Committee’s candidate for fiscal year 1984
President-Elect.
A blue ribbon ad hoc group will study and make possible
recommendations for significant changes to AGA’s basic governing
structure. The action comes from a concept advanced last year by the
Long-Range Planning and Organization Board, which perceived a need
for strengthening AGA’s organization to enable more continuity in
the leadership and operations. The ad hoc group, called the
Strategic Planning Council, will be chaired by Joseph P. Welch, who
is the inspector general at the U.S. Department of Transportation
and a member of the Northern Virginia Chapter.
The National Office moves to change its chapter communication
strategy. Previously, National Office Memorandums (NOMs) were the
primary means of communication and were sent to all NBD members.
This resulted in a heavy flow of paper to the NBD and confusion over
action vs. information items. Under the new system, NOMs will cover
one subject only and will be identified as “Action” or
“Information.”
January 1983
The NEC has approved the reactivation of the Association’s
Education and Research Foundation retroactive to July 1, 1982.
NEC oversees automation of National Office; the Automated Data
Processing Committee is reviewing two vendors’ systems
February 1983
Saipan Chapter officially chartered as of December with 38
charter members, Thomas B. Aldan is president.
National Association Services Board is reviewing charter application
for a potential new chapter in the Republic of Korea; 22 charter
members signed the petition. Martin M. Starling Jr. is acting as
temporary president
AGA participates in National Intergovernmental Audit Forum, formed
in the early 70s due to the need for better planning and cooperation
among federal, state and local government audit organizations.
GAO successfully proves the need for better internal controls by
extracting a fraudulent payment from a federal agency.
U.S. ranked No. 7 among major Western countries in the area of
retail banking system efficiency.
March 1983
AGA joins other government employee groups in honoring the 100th
anniversary of the U.S. Civil Service in January.
A proposed new amendment to OMB circular A-110 would require the
‘single audit’ concept to be used at universities, hospitals and
other nonprofit organizations.
President Heim commissions research project to identify and catalog
the significant financial management research conducted since World
War II. Task force is led by Bob Pewanick.
National Chapter Assistance Committee, with David Roth as chair,
identifies list of troubled chapters.
April 1983
Harold L. Stugart, selected by the National Nominating Committee
as its single-slate candidate, is elected.
NEC votes to move the 1985 PDC from Hawaii to an alternate Section
III location.
AICPA government sector membership holds at just over 3 percent, but
since overall AICPA membership has grown, so has the actual number
of CPAs in government, from 4,150 in 1976 to more than 6,000 in
1982.
May 1983
Albert H. Wohlers and Co. is named new administrator of AGA’s
group insurance programs, term life, group personal liability.
AGA files with IRS for 501-© (3) status for the entire association
and the application appears to be progressing favorably. While the
Education and Research Foundation has had 501-© (3) status, the
Association as a whole has been operating under 501-© (6), which
doesn’t convey as favorable a status as © (3) does in relation to
mail rates, tax deductible gifts etc. AGA is conforming certain
documents as its Certificate of Incorporation to language more
suitable to 501-© (3) designation. Hope to have it by the beginning
of new fiscal year on July 1.
Student Chapter forms at Georgia State University, within the School
of Accountancy. Fred Friedel, president, serves 25 members.
Illinois Sen. Alan J. Dixon will be the keynote speaker at the
Chicago PDC.
GAO issues its 1982 annual report. National Defense Audits again led
all others (192), followed by general government (116) and Energy
(102). Financial Management and Information Systems placed a poor
fourth, with 65 audits, which is still an improvement from last year
when only 32 reports were issued.
June 1983
New PDC 1985 site: San Diego
President-Elect Uyeda projects combined AGA and Foundation
expenses/revenues of just over $1 million for the coming fiscal
year.
NEC terminates and revokes charter of SW Virginia (Roanoke area)
Chapter.
Financial Accounting Foundation, with oversight of GASB, takes
action to activate the new board by the end of the year.
A study released by Robert Half Institute notes that executives who
lack basic ADP skills will soon be unable to compete. Five years
ago, the study noted that 61 percent of all financial executive
position requests included a preference for ADP skills with 29
percent insisting on it. Today those numbers are 85 and 46 percent
respectively.
Ethics Board urges better internal controls in chapters “such
discrepancies are especially critical and potentially embarrassing
to an organization of professional accountants and auditors.”
Strategic Planning Council recommends changes in governance.
July-August 1983
Chicago PDC draws 700-plus registrants. President Uyeda accepts
the gavel from outgoing President Heim. Uyeda urges effort to win a
prominent place as equal partners in management and prove benefit of
financial management service to managers. Second concern –
consolidation of technology in agencies – will all these new systems
ultimately fit together to allow for meaningful decision-making?
NBD approves budget of $770,400 in revenues and $848,600 in
expenses. Deficit of $78,200 is due to PDC revenue, which normally
offsets operating losses for the year, will be held in July of 1984.
Accounting-wise, that means no PDC in FY84. Officials expect revenue
from 84PDC in Washington to offset deficit.
NBD, acting on recommendation from Strategic Planning Council,
reduces its size from 180 to 122.
September 1983
Committee structure is reorganized: the new Administrative Board
oversees the activities of the Audit, Bylaws and Procedures, History
and PDC Site Selection Committees. Nelson H. Shapiro, a member of
the Montgomery/Prince Georges County Chapter, will chair the board.
Also, a State and Local Government Task Force has been formed with
the charge of bringing state and local members more into the AGA
mainstream and to determine how AGA can more effectively serve this
growing segment of its membership. Donald O. Cox, a member of the
Austin Chapter, will chair this task force.
The Governmental Accounting Standards Board (GASB) agreement is
“very much on hold” as representatives of the original approving
organizations and seven groups representing state, county and local
government officials debate changes to the agreement.
Members of the Municipal Finance Officers Association will vote
later this year on whether to change their organization’s name to
the Government Finance Officers Association.
The Senate bill has been introduced to “establish uniform single
audit requirements for state and local governments and nonprofit
organizations and other recipients of federal assistance.”
October 1983
Charter No. 113 was granted to the new Coastal Georgia Chapter,
located in the Savannah area. The new chapter has 55 members and
Roger Bowling is the interim president. The chapter has a diverse
makeup with members coming from the federal, state, county and city
areas as well as local CPA firms.
President Uyeda offers member satisfaction ratings based on his
conversations with members during his travels. On the question of
“Has AGA succeeded in fostering better communications, coordination
and cooperation among all levels of government?” he said the
organization rates an 8 out of 10. But on the question of “Has AGA
been reasonably responsive to the needs of the state and local
members?” On this point, Uyeda gave the Association a 4 out of 10.
He outlines a number of initiatives intended to increase the grade
in this area.
The National Membership Board sets a goal of 13,200 members by April
30, 1984, which would represent a 10 percent net growth increase in
just one year.
AGA’s education program includes courses on internal controls,
single audit concepts and introduction to microcomputers.
November 1983
President Uyeda announces the formation of a new Financial
Management in the Federal Government Task Force, which will review
selected recommendations being made by the Grace Commission on the
structure of financial management in government. Cornelius Tierney
has been proposed as the chairman.
Walter Frese, the Association’s second National President, has been
honored with the Harvard Business School’s coveted citation “For
Distinguished Service.”
December 1983
The National Membership Board is encouraging a special effort to
increase and retain members from the nonaudit, early career and
nonfederal government financial management ranks. The board has
asked the Education Board and PDC Program Committee to include more
training opportunities that will be of interest to these members and
potential members.
Theme and logo for 1984 PDC in Washington, D.C. are approved—Reform
and Technology: A Renaissance in Government.
Association issues Annual Report. For fiscal year 1983, AGA had
$682,000 in revenue and $666,000 in expenses. The $16,000 in excess
revenue over expense was added to the equity fund.
The Chapter Competition Committee has authorized 30 points per
member hour, or a maximum of 2,500 points per year, to be awarded to
chapters that participate in the IRS Volunteer Income Tax Assistance
(VITA) program.
January 1984
June Gibbs Brown, inspector general at NASA, has been chosen as
the National Nominating Committee’s single-slate candidate for
President-Elect. Her term as National President would begin on July
1, 1985. She would be the second woman to hold the Association’s
highest elected office and was one of the first two women to serve
on the Association’s National Executive Committee.
AGA’s total active membership, which had been flirting with the
12,000 mark for some time, pushed over that magic number for the
first time at the end of November when membership reached 12,014.
The 1984 PDC will feature sessions on operational accounting,
conducting internal controls reviews, operational auditing and
microcomputer usage in financial management.
The Senate has approved the Uniform Single Audit Act of 1983, but
the House indicates that single audit bill is not high on its 1984
legislative agenda.
For the first time in New York State’s history, the annual financial
statements reflecting the state’s financial condition have been
certified as to their reliability by independent, outside auditors.
The House of Representatives is debating legislation to install
inspectors general in the Departments of the Treasury and Justice,
the only two cabinet-level agencies without the position.
February 1984
AGA welcomed its 92nd active chapter with the
chartering of AGA of Central Louisiana. The new chapter boasts a
membership of 30 nonfederal members and lists Jimmy M. Taylor as its
president.
With AGA’s sponsorship, a new group called the Financial Managers’
Council has been formed to provide a forum to discuss mutual policy
and operating problems such as the development of financial systems,
payroll/personnel systems consolidations, cash management, etc.
William L. Kendig, Ph.D., is the council’s first chairman.
Membership set another record on December 31, 1983, with 12,085
members. This represents 452 more members than the same date in
1982.
There are now close to 6,600 CPAs working in government, according
to the AICPA. With the society’s membership topping 200,000, the
percentage of CPAs in government remains steady at 3.3 percent.
March 1984
June Gibbs Brown and 13 Regional Vice Presidents are officially
elected for fiscal year 1986.
A plan for establishing the Governmental Accounting Standards Board
to develop guidelines for financial accounting and reporting by
state and local governments has been approved by the Financial
Accounting Foundation, under whose auspices the new board will be
organized and funded. The GASB will replace the National Council on
Governmental Accounting, a part-time voluntary body that is
affiliated with the Municipal Finance Officers Association. NCGA
statements will remain in effect until replaced or modified by GASB.
The President’s Council on Integrity and Efficiency (PCIE), which is
chaired by OMB Deputy Director Joseph Wright and comprised mainly of
agency IGs, has reported nearly $31 billion in savings and improved
use of funds since its inception in March of 1981. The PCIE is
placing its focus on preventing problems before they occur through
sophisticated prevention techniques.
The “Grace Commission,” in its study on controlling costs in
government, presented findings and recommendations that it said
could save $400 billion over the next three years. Critics call the
report inaccurate, shallow and attest that the recommendations are
infeasible. OMB states that the largest single savings put forth by
the report—involving changes in federal retirement programs—would
not have much significance until early in the next century.
April 1984
AGA will affiliate with two government employee coalitions to
gain a louder voice in matters pertaining to government personnel
and career matters. The groups are the Public Employees Roundtable
(PER) and the Federal Interprofessional Forum (FIF).
Task Force on State and Local Government Members issues its report.
The House of Representatives has voted to establish Offices of
Inspector General in the Departments of Justice and the Treasury.
The Certified Management Accountants, a program under the auspices
of the National Association of Accountants (NAA), continues to stick
with strict testing requirements. The most recent announcement of
testing results shows that of the more than 2,270 candidates sitting
for the examination, 382 passed all of it or completed remaining
parts.
Peat Marwick has purchased 2,500 new Macintosh portable
microcomputers, which will be used in every audit engagement
beginning this spring.
This year’s PDC will include a unique display of microcomputer
hardware and software.
As of April 17, the Municipal Finance Officers Association’s name
was changed to the Government Finance Officers Association of the
United States and Canada.
May 1984
Edwin J.B. “Joe” Lewis, the first winner of the Robert W. King
Award and editor of The Federal Accountant from 1961 to 1967,
has died of a heart ailment. He was a charter member of the
Association and held membership certificate No. 39.
A special ad hoc task force has addressed the need to increase AGA’s
revenues and has made a dozen recommendations toward achieving this
goal. They include: increasing national dues by $2.50 for fiscal
year 1985 and every other year thereafter as needed to keep pace
with inflation; changing AGA’s billing dates for member dues to a
common annual date rather than each month throughout the year;
adding “auditor” to the Association’s name to attract and serve
auditors who are not accountants; and increasing advertising in
The Government Accountants Journal, among others. The task force
was chaired by Jim Nirschl.
June-July 1984
The NEC has moved to revoke the charters of six inactive
chapters: American Samoa, Central New York, Gulf Coast, Mid-Florida,
Salt Lake City and Western New York. Existing members of these
chapters have been shifted to at-large status and the move brings
the number of active chapters down to 86. The NEC also approve a
recommendation from the Association Services Board that all chapters
outside of the continental United States would report to the
National Office rather than the Regional Vice Presidents.
The NEC accepted the recommendation of the National Membership Board
to reduce the grace period for renewing annual membership from four
months after a member’s anniversary date to only two months.
Further, all members will be converted to a common membership dues
renewal date of October 1.
The NEC agreed to present to the NBD a proposal to increase member
dues to $35 per year, effective next October 1. The increase, the
first since 1980, adds $2.50 to the current full member dues, but
does not affect other classes of membership.
The membership number has reached 12,465, which is nearly 500 more
than the previous high record. This represents a net membership gain
of 477, or 4 percent, over the past 12 months.
Harold Stugart becomes National President, choosing a theme of
“Seeking Professional Excellence Through Education.”
James Antonio, a member of AGA’s Mid-Missouri Chapter and state
auditor of Missouri, is named the first full-time GASB chairman.
Martin Ives, a member of the New York Chapter, will be the full-time
vice chairman and director of research.
This year marks the first time AGA will have computerized
registration for the PDC. Using a new convention management software
package, we are maintaining more complete records with less staff
time.
August-September 1984
More than 1,000 registrants, the largest number since 1973,
attended AGA’s 33rd Annual PDC in Washington, D.C.
NBD votes to increase dues by $2.50 and approved a budget of
operating revenues of $852,000 and expenses of $826,900. The dues
increase will fund, in part, a full-time Association Services
Director to enable expansion of services to members.
October 1984
A group of 29 professionals have petitioned AGA to form a
chapter in the southern panhandle of Alaska, centered on the state
capital of Juneau. If approved, the group would be known as the
Alaska Capital Chapter. Paul Marz is the primary organizer.
AGA has replaced its traditional Chapter Competition Program with a
new approach called Chapter Recognition. Where the old Chapter
Competition Program sparked some fierce inter-chapter rivalries—and
sometimes controversies—the new Chapter Recognition Program has
individual chapters going mostly against a standard, rather than
other chapters.
The National Membership Board sets a minimum of 13,000 members by
April 30, 1985 as its goal for the year. That number would represent
a 4.3 percent net growth increase.
Recommendations to President Reagan from the Advisory Committee on
Federal Pay are remarkably similar to those furnished to the
committee by AGA.
November 1984
The NEC ponders 10 major recommendations from an Ad Hoc
Education Review Council, which was charged with examining the
Association’s education program. The recommendations touched on the
areas of course development, needs assessment, use of consultants,
course evaluation and the Association’s ability to deliver courses
at the local level. The 10 recommendations will be implemented
during the year by the National Education Board and the National
Education Department.
The NEC establishes the National Education and Training Award to be
presented annually at the PDC to recognize individuals who have made
significant contributions to the education and training of
government financial managers. The NEC also votes to establish a
National Scholarship Award for students who have demonstrated an
interest in the field of business administration.
December 1984
The National Membership Board reports that the transition to the
new dues billing schedule is progressing smoothly with more than
6,000 (or 55 percent) of the members remitting their transition dues
on time.
The Fiscal Year 1984 Annual Report shows revenues of $524,000 and
expenses of $558,000. The excess of expense over revenue was
$34,000, which was caused by the 1984 PDC being held in fiscal year
1985. All income and expense from the 1984 PDC was deferred and will
be recorded in the 1985 fiscal year.
After an exhaustive search, Frank S. Rubin has been appointed to be
the new education director in the National Office.
President Stugart and the PDC planning committees have chosen the
theme of “Government and the Private Sector—A Partnership for Public
Profit.” The conference is set for June 24-26, in San Diego, CA.
President Reagan has signed the Single Audit Act of 1984 into law,
requiring each state and local government receiving more than
$100,000 per year in federal aid to obtain an annual or biennial
independent organizationwide audit of its financial operations.
January 1985
Joseph Burris, a member of the New Orleans Chapter, is the
Nominating Committee’s the single-slate candidate for
President-Elect. He is the legislative auditor for the State of
Louisiana. His term would begin on July 1, 1986. Burris is the first
nonfederal candidate for National President to be endorsed by the
National Nominating Committee.
President Stugart forms two task forces to examine AGA’s
nonrecurring publications—those other than The Government
Accountants Journal and TOPICS—and to update and make
final recommendations on AGA’s position on a certification program
for government accountants. Ronell Raaum, will chair the
publications task force and is charged with studying the basic
question of whether AGA should publish and if so, what, when, how
and other details not presently defined. Jack Moore will chair the
certification task force, charged with updating the information on
the subject since the last major study in 1982. It was determined at
that time that there was not sufficient support for an all-out
effort, but that the issue should be kept alive.
Following a series of nationwide public meetings held over the
summer, the GASB has identified the subjects for its initial project
agenda. Subjects include: financial reporting; basis of accounting
and measurement objectives; pension accounting and financial
reporting; deferred compensation; codification of government GAAP;
special assessment accounting; fixed assets, including
infrastructure assets; and public authority financial reporting.
February 1985
Frank L. Greathouse, a member of the Nashville Chapter, and
director of the State of Tennessee’s Division of State Audit, has
been nominated to be chairman of the Governmental Accounting
Standards Advisory Council (GASAC), which counsels the GASB on its
operations.
Certification study gets under way with plans to determine whether
AGA should have a certification program, what form it should take if
deemed advisable and the pros and cons of such a program. The major
effort of the study will be to determine if there is an interest and
need for a certification program by individuals working in financial
management at the federal, state and local levels.
March 1985
Jack Fawsett, a member of the Northern Virginia Chapter, has
qualified by petition as a candidate for President-Elect and will
face Joseph Burris, who was named earlier as the National Nominating
Committee’s single-slate candidate. Fawsett is assist inspector
general at the U.S. Department of Defense. There will be a mail
ballot election in the tradition of the spirited elections that were
held before the Association went to a single-slate process nine
years ago.
June Gibbs Brown, who will become National President on July 1, will
leave government this month for a position in the private sector.
Brown, who has been the inspector general at NASA for the past
several years, will take a position with Systems Development
Corporation. She has indicated her intention to fulfill her
obligations to AGA. In moving out of government, Brown becomes the
first person to do so prior to tenure as AGA National President.
Past President Arthur Litke, who was chief accountant at the Federal
Power Commission, resigned his post to accept an appointment to the
Financial Accounting Standards Board on April 1, 1973, some three
months before the end of his AGA presidency. As in the case of
President-Elect Brown, Litke completed his tenure as AGA’s chief
elected officer.
The Membership Board entered this year with three possible strikes
against it: a modest dues increase, reduction of the delinquent dues
period from four months to two and the conversion of all members to
a uniform dues date. Despite these challenges, the membership number
as of January 31 totaled 11,664.
In a letter to the Advisory Committee on Federal Pay, AGA has again
expressed its full support of the Federal Pay Comparability Act.
However, the Association said it was “distressed” to find that
historically, federal pay adjustments ignore the comparability study
results obtained under the mandate of the act.
April 1985
AGA plans to publish the report of a task force that recommended
the establishment of a federal controller in the executive branch
along with agency controllers in each department.
The NEC has renewed Executive Vice President W. Fletcher Lutz’s
contract through June 30, 1986.
Lutz urges chapters to develop internal controls for their finances.
He notes past serious financial problems in chapters when money was
not accounted for at all, treasurers who used the money for personal
use, checks written for unauthorized purposes, etc. He asks that
chapters be mindful that an organization of professional financial
managers needs to keep its own house in order.
May-June 1985
A special AGA study group says it has detected, for the first
time, a groundswell of support for a certification program in
government accounting, and the group has recommended that the
Association proceed in further exploration of the topic. Previous
studies, dating back to the 1960s, have failed to produce a
consensus favoring a certification program.
Jack Fawsett, a member of the Northern Virginia Chapter, has been
named President-Elect of AGA. Fawsett, who was nominated by
petition, won over Joseph Burris, a member of the Baton Rouge
Chapter, who was the National Nominating Committee’s single-slate
candidate. He will begin his term on July 1, 1986.
As of April 30, 1985 the membership number was 11,914, compared to
11,040 one year earlier. This 8 percent increase in a year that saw
the dues renewals shifted to a common date as well as a dues
increase is considered “remarkable.”
Who are AGA’s members? Sixty percent are employed by the federal
government; 18 percent by state governments; 5 percent by city and
county governments; 12 percent by CPA firms and other private
companies; 3 percent are in academia; and 5 percent are retired. AGA
members classify themselves as follows: 52 percent are auditors; 33
percent are accountants; 3 percent are budget analysts; 2 percent
are financial analysts; 1 percent are accounting systems
specialists; and 9 percent are in the “other” category. AGA members
are educated as follows: 58 percent have a bachelor’s degree; 20
percent hold a master’s degree; and 1 percent hold a doctoral
degree. Twenty-one percent have not reported their educational
status. Twenty-four percent of AGA’s members are CPAs; 7 percent are
Certified Internal Auditors; and 1 percent hold other
certifications.
July-August 1985
More than 850 attend the PDC in San Diego, one of the best
attendance rates ever for a PDC held outside Washington, D.C.
June Gibbs Brown accepts the gavel from outgoing National President
Harold Stugart.
The National Board of Directors, at its annual meeting, received a
letter from Nashville Chapter member Frank L. Greathouse, expressing
the state and local community’s concerns over AGA’s recent election
in which the National Nominating Committee’s candidate, a state and
local member, was defeated by a federal member who was nominated by
petition. President Stugart assured the NBD that appropriate action
would be taken.
September-October 1985
President Brown states as her goal for AGA: “to promote
increased public awareness of the professional caliber,
responsibilities, contributions and accomplishments of government
employees.”
The Data Processing Management Association reports widespread
concern among data processing managers that personal computers in
the workplace are creating an unmanageable computer security issue.
The greatest fear is that users will download files onto diskettes
and walk out with a company’s most sensitive data in hand.
November 1985
AGA’s Personnel, Pay and Employee Qualifications Committee
continues to serve the membership by comparing private sector pay
scales with government rates. Each year, the committee prepares the
Association’s comments on federal pay proposals and submits it to
the President’s Advisory Committee on Federal Pay.
Past National President Frederic A. Heim Jr. is seeking input from
AGA members on the Association’s organizational structure. He is
chairing a special task force to look into the make-up of the
National Board of Directors, the process for appointing members to
the National Executive Committee and the feasibility of the
Association handling separate programs for each discipline within
the profession.
Washington, D.C. Chapter member David Dukes is chosen as the new
executive director of the Joint Financial Management Improvement
Program (JFMIP). The former executive director is Past National
President Susumu Uyeda, who retired from the post.
The federal government continues to be the largest purchaser of
microcomputers. The Environmental Protection Agency is planning a
bid for 26,000 to 30,000 microcomputers to be delivered during the
next eight years, while the IRS is taking bids on a contract for
18,000 to 24,000 portable computers for its field audit personnel.
December 1985
AGA significantly raises its visibility in the Pacific Northwest
with the chartering of a large new chapter in Olympia, WA.
Twenty-one members signed the original charter petition, but leaders
of the new chapter expect to welcome as many as 100 members by time
of the installation ceremonies scheduled for February. Located in
the state capital, most members are expected to come from state
employers. The chapter petition was organized by Jack Heinricher,
assistant state auditor.
National Office issues fiscal year 1985 annual report and shows net
revenues of $166,000.
The Institute of Internal Auditors is rethinking the name if its
Certified Internal Auditor certification due to confusion with the
other CIA. The confusion was vividly demonstrated last year when an
auditor for the Agency for International Development found himself
in jeopardy when his CIA card enraged his captors during a hijacking
in Tehran.
January 1986
Donald E. Kirkendall, a member of the Montgomery-Prince Georges
County Chapter, has been named by the National Nominating Committee
as its single-slate candidate for President-Elect. He would become
president on July 1, 1987. He is deputy inspector general with the
Environmental Protection Agency.
The NEC hears a report from the Task Force on Sponsorship of AGA
Events, chaired by Past National President John Cooley, recommending
that AGA accept funds or other resources from outside organizations
(public and private) in support of its activities.
The NEC also heard a report from the AGA Organizational Structure
Task Force, chaired by Past National President Frederic A. Heim Jr.,
tentatively stating that there is great member interesting in
increasing the level of “field” participation in the management and
operation of AGA. His group envisions greatly increased
participation by non-Washington members on AGA’s boards and
committees, among other measures.
The AGA Nomination and Election Task Force, chaired by Jim Thomas,
also reported to the NEC that it is addressing the enhancement of
non-Washington members’ participation in the nominating and election
process.
The membership number as of November 30 stands at 10,195 with 2,871
members yet to renew their memberships.
The theme for the 1986 PDC in Baltimore is “Government and the
Private Sector: A Partnership for Public Profit.”
February 1986
The Olympia Chapter was officially chartered on February 13 with
140 charter members.
March 1986
The AGA Organizational Structure Task Force has recommended the
establishment of a First Vice President who would succeed to
President-Elect and eventually National President; and reduction of
the NEC from 12 members to nine by removing the presidential
appointments. The Task Force on Nominations and Elections, while
concurring with many of the other task force’s recommendations,
further recommended restructuring the National Nominating Committee
among other things. The NEC will meet later in the year to finalize
the recommendations, which will require changes to the national
bylaws.
The NEC approved a policy statement that set guidelines on the
acceptance of goods and services by AGA from outside organizations.
Certain restrictions, such as the avoidance of conflict of interest
or the appearance thereof, were included.
Jack Moore, chairman of the Task Force on Certification of
Government Accountants, reported that the lack of interest in
certification among state and local government groups makes
implementation of a certification program impractical in the
short-term. Such a program is a worthwhile long-term goal, however,
and AGA should continue its efforts to broaden support for the
program. Moore said that AGA should redouble its efforts to build
its strength and stature in the state and local area and recommended
an improved education program directed toward this segment as one
vital means of achieving this objective. He therefore recommended,
and the NEC approved, a special task force to determine the training
needs of AGA’s state and local members and to develop the programs
to fill these needs. In the meantime, the certification issue was
tabled for two years.
AGA expresses concerns on behalf of its members about legislation
that cuts the cost of living allowances for federal retirees as well
as the Gramm-Rudman Act, which could result in severe cuts in
federal programs.
April 1986
The NEC has revoked the charters of three chapters whose
membership or level of activity has fallen beneath acceptable
levels: Virginia Battlefield, Korea and CNMI (Saipan).
May-June 1986
The NEC met in April to finalize the recommendations of two task
forces looking at organizational structure and the
nomination/election processes. Both task forces reports indicate a
growing trend toward shifting a significant portion of AGA’s
governing structure out of the Capital Region. Among other things,
these recommendations direct that the National President cannot come
from the same AGA region more than two successive years; makes it
more difficult to submit a nomination for national office by
petition; and changed the title of the executive vice president to
executive director to more accurately reflect the duties of the
post. The NEC will determine which of these recommendations require
bylaws changes and approval by the NBD.
Membership as of April 30 was 12,108 members. On the same date last
year, the number was 11,913.
As he prepares to become National President, Jack Fawsett outlines
an ambitious education program in spite of looming federal cuts
brought about by the Gramm-Rudman Act.
Interstate National Corporation, the underwriter of the
AGA-sponsored professional liability program, has discontinued its
professional liability insurance to government accountants. AGA
officials note that this move is reflective of the liability
insurance “crunch” which has created problems for professional
people across the nation.
July-August 1986
More than 600 registrants gathered at the Association’s PDC in
Baltimore.
June Gibbs Brown passes the gavel to new National President Jack
Fawsett.
At the annual NBD meeting, members express concern that the recent
organizational changes weaken the Association’s democratic processes
by giving a chapter with 20 members the same weight as a Group A
chapter. While a lively discussion ensued, there was significantly
more dismay that the organizational structure issue might be
reopened after the exhaustive study just completed. Eventually the
board voted not to restudy the structure issue for at least three
years.
Past National President Harry Levine, a member of the Philadelphia
Chapter, died after a lengthy illness. He was National President
during fiscal year 1974 and was an active member for more than 25
years.
September-October 1986
The National Nominating Committee seeks candidates for national
office for the first time under new rules that block candidates from
a given region—in this case the Capital Region—from being nominated
as President-Elect. Both National President Fawsett and National
President-Elect Donald Kirkendall hail from the Capital Region;
under the recently approved bylaws changes, the next President-Elect
must come from a region other than the Capital Region.
The IIA scraps a plan to change the name of its Certified Internal
Auditor designation to avoid confusion with the other CIA.
November 1986
The number of AICPA members working in government has increased
to about 7,700. Because the AICPA’s membership has grown from
161,000 to 240,000 in the past seven years, the percentage of CPAs
in government has stayed right around 3.3 percent.
December 1986
The National Office issues its annual report for fiscal year
1986 showing revenue of $449,000 and expenses of $501,000. The
deficit of $52,000 was offset by the net income of $53,000 from the
education program. Thus only $1,000 was added to the equity account
in 1986.
Plans coming together for the 1987 PDC in New Orleans with a theme
of “Extending Excellence and Ethics.”
When Congress established the statutory inspectors general in
federal agencies, it exempted two large activities from the list:
the Department of Defense and the Department of the Treasury. An IG
post was established at DoD in 1983 and now there is a movement to
establish the position at Treasury.
A GAO report states that there has been substantial improvement in
federal bill paying under the Prompt Payment Act, but that there is
plenty of room for further improvement—24 percent of vendor payments
are still being made after the due date and about 23 percent are
being paid too early. Further, required interest payments were
seldom paid on late payments.
January 1987
Meredith Williams, a member of the Topeka Chapter, has been
named by the National Nominating Committee as its single-slate
candidate for President-Elect. Williams, who is the legislative post
auditor for the State of Kansas, would begin his term on July 1,
1988. Williams is the first presidential nominee since AGA modified
its governing structure to allow for greater participation by
members outside the Capital Region. If confirmed, Williams will be
the first National President to reside outside of Washington, D.C.,
since Harry Levine governed from Philadelphia in fiscal year 1974.
Williams would also be the first nonfederal official to hold the
Association’s highest elected office.
Acting on the recommendations of the Association Services Board, the
NEC voted to revoke the charters of the Anchorage, Northwest Florida
and Maine Chapters due to inactivity and unsuccessful revitalization
efforts.
February 1987
AGA’s new sponsorship program is under way, guided by a
subcommittee on sponsorship, chaired by Charles Harrison, a member
of the Nashville Chapter. Harrison’s subcommittee designed a program
to provide commercial firms with the opportunity to support AGA’s
outstanding educational activities while avoiding even the hint of
conflict of interest.
March 1987
Meredith Williams is confirmed as President-Elect for fiscal
year 1989.
Fletcher Lutz, AGA’s longest-serving executive director, announces
his plan to retire on June 30 at the end of his current contract.
Lutz will have served in the post for six years at the time of his
departure. The NEC begins an active search for his replacement.
As of January 30, the membership stands at 11,483 with 2,040 members
having not yet renewed their memberships.
Prompt Payment Act of 1987 attempts to “close the loopholes” on the
1982 legislation of the same name.
April 1987
An Executive Director Search Committee is formed to seek Lutz’s
replacement. The committee intends to widely advertise the position.
Meredith Williams reaches out to AGA’s membership by acknowledging
his unique position as the Association’s first state and local
president. He seeks to bring the membership together to draw members
from all levels of government into the Association’s activities.
AGA’s popular monograph on “Operational Auditing,” authored by Past
National President Donald L. Scantlebury and Ronell B. Raaum has now
been translated and published in three foreign languages.
The newly elected Congress with its Democratic majority, is leaning
toward weakening or abandoning the dramatic budget deficit-cutting
processes laid out by the 1985 Gramm-Rudman law.
Peat Marwick International and Klynveld Main Goerdeler have merged
and will be known as Peat, Marwick, Main & Co., becoming the world’s
largest accounting and consulting firm.
May-June 1987
In a dramatic change in policy, the National Education Board,
chaired by President-Elect Meredith Williams, determines that AGA’s
chapters should take the lead role in education at the local and
regional levels. Under this new arrangement, the role of the
National Education Board and the National Office staff is to provide
encouragement, support and assistance as needed by local chapters.
The reasons for this major change are: that it clarifies the roles
and responsibilities of chapters, the National Education Board and
the National Office in developing and delivering education to AGA
members; it also increases the number of local events and reduces
the registration fees.
President-Elect Don Kirkendall announced his theme for his tenure as
“Commitment to Professional Excellence” and noted his intention to
form three task forces: Developing Classification Standards for
Accountants; Comparison of Accounting Systems in Federal, State and
Local Governments; and A Chief Financial Officer for Governments.
A dues increase of $5 per year for full members has been approved by
the National Board of Directors.
Two hundred applications have been received for the executive
director’s position.
Total sponsorship of this year’s PDC, the first under the new
sponsorship program, stands at $12,500 and growing.
July-August 1987
The PDC in New Orleans sets a new record with 925 attendees,
making it the best-attended PDC held outside of Washington, D.C.
Jack Fawsett passed the gavel to incoming National President Donald
Kirkendall.
Ten agencies and firms are among the first group of sponsors for the
PDC.
The August 31 membership number was 12,750.
September-October 1987
Mary Jane Kolar has been chosen to be the next executive
director. She comes to AGA from a position as executive director and
secretary/treasurer of the Altrusa International, Inc., a
Chicago-based association. She is a Certified Association Executive.
With the topic of a chief financial officer in government receiving
ever-increasing attention, AGA has regrouped its forces to determine
a course of action so that the Association can continue its
leadership in this area. Among other things, President Kirkendall’s
task force on the matter, chaired by Neil Tierney, plans to do a
side-by-side comparison of the proposed congressional bills to the
draft Federal Controllership Act developed by AGA and published in
May of 1985. A second project will be to solicit from several
federal agencies their organization charts and position descriptions
of those officials having responsibilities that should be included
under a “complete” chief financial officer. A third project would be
a “template” or idea organization structure and job description for
a federal CFO. The task force has set an ambitious deadline of
December 31 for completion of these tasks.
In a sharply worded letter to the President’s Advisory Committee on
Federal Pay, AGA has once again expressed its dismay at the federal
pay-setting process. In short, AGA said “The annual comparability
pay-setting process has proven to be a farce.” AGA warned that if
the federal government expects to recruit and retain the best and
the brightest, it must offer a competitive compensation package.
The Chapter Recognition program has been altered to allow for
individual chapter goals ranging between 5,000 and 10,000 points for
chapter activity. Each chapter was given its goal for the year,
which is based on last year’s performance.
November 1987
The National Nominating Committee is seeking fiscal year 1989
candidates for national officers and noted that the regional
restriction does not apply to this election cycle, since the fiscal
year 1989 National President is from outside the Capital Region.
AGA welcomed its new executive director, Mary Jane Kolar, in a
reception held after the NEC meeting. “I am very much looking
forward to meeting the needs of the members of AGA,” she said. At
the reception, many members were able to say goodbye to Eileen
Leischner, the Association’s director of administration and finance,
who is leaving after 10 years of service.
Membership as of August 31 was 12,787, the highest number ever at
that time of year.
National Office issues fiscal year 1987 annual report which showed
that AGA operations incurred a deficit of $86,575, which was offset
by an education program excess of revenues over expenses of $115,
978, or a total AGA net income over expense of $67,403, which was
added to the equity account.
December 1987
Past National President June Gibbs Brown has been appointed
inspector general at the U.S. Department of Defense.
January 1988
AGA’s National Nominating Committee selects Virginia B. Robinson
to be National President-Elect. Her term would begin on July 1,
1989. A member of the Washington, D.C. Chapter, she is associate
director of the Accounting and Information Management Division at
the U.S. General Accounting Office.
February 1988
Virginia B. Robinson, AGA’s nominee for President-Elect, has
been named executive director of the Joint Financial Management
Improvement Program.
Plans are coming together for the 1988 PDC in Washington, D.C.
April 1988
The NEC moves to make one year of service on the NBD a
requirement for those seeking the office of National President. This
means that candidates must have served as chapter president or
regional vice president prior to seeking the presidency.
A daylong retreat helps the NEC to better clarify the roles of
national offices, boards and committees, chapters and members, and
the National Office staff.
June 1988
President-Elect Williams sets theme for his presidency as well
as the 1989 PDC in Los Angeles: “Serving the Public: New Dimensions
in Financial Management.”
President Kirkendall comments on the success of his three task
forces. He notes the bold step forward on the CFO issue thanks to
the work of Neil Tierney and his task force. Clyde Jeffcoat and his
task force on classification standards for accountants has developed
new standards for the 510 personnel series within the federal
government and submitted its proposals to the Office of Personnel
Management. The task force looking at the comparison of accounting
systems, led by John Cherbini, has defined the areas in which it
purposes to look for the best accounting practices and is organizing
experts to conduct analyses.
May 1988
GASB announces that it will hold public hearings at AGA’s PDC in
Washington, D.C. The board will seek suggestions on its future
agenda as well as an evaluation of GASB’s general progress to date.
Thomas J. Sadowski, a member of AGA’s Mid-Missouri Chapter and vice
chair of the Financial Management Standards Board, will present
AGA’s official statement at the hearing.
AGA presents a charter to its newest chapter—the Central Washington
Chapter, with 23 charter members. Marsha Graf is the chapter’s first
president.
A planning group representing a cross-section of AGA’s membership
met in Kansas City in April to discuss goals and objectives for the
Association as it approaches its 40th Anniversary. From
these discussions, new initiatives were set forth in the areas of
education, financial management standards, emerging issues,
organizational development and advocacy.
In continuing support of the chief financial officer concept, AGA
has moved to determine the position of all the presidential
candidates on the issue. AGA has described the initiatives in this
area to Republican and Democratic candidates for President.
July-August 1988
More than 1,000 attendees gathered for the PDC in Washington,
D.C.
President Meredith Williams accepts the gavel from outgoing National
President Donald Kirkendall.
Raymond Einhorn, a charter member and Past National President, was
honored with the Association’s first Lifetime Research Achiever
Award.
Charles E. Hamilton retires after 18 years as AGA’s publications
director. His replacement is Mimi Stewart.
NEC approves new rate structure for The Government Accountants
Journal. Effective immediately, the new subscription rate is $40
per year within the United States and $45 per year outside the U.S.
A survey of comparable journals indicated that the newly approved
fees were in line with, and frequently lower than, the marketplace
rates.
AGA plans a fall videoconference on the significant changes recently
made by the U.S. General Accounting Office to the “Yellow Book”
auditing standards. The videoconference will be simultaneously
broadcast to more than 100 cities nationwide.
AGA’s Transition Task Force, chaired by Past National President
Susumu Uyeda, is focusing its efforts on assisting the new president
and his administration move forward with improvements to the federal
financial management system.
The National Office has moved. Our new address is 601 Wythe St.,
Suite 204, Alexandria, VA 22314.
September-October 1988
Immediate Past National President Donald Kirkendall assumes new
responsibilities as the senior advisor for financial management in
the National Office. Kirkendall, who is deputy inspector general at
the Environmental Protection Agency, comes to AGA on an
Intergovernmental Personnel Act assignment.
President Ronald Reagan invited members of Executive Women in
Government to a reception at the White House Rose Garden on Sept. 8,
1988, to signal the important contributions women have made to his
administration. Among the AGA members who were invited to this
Presidential salute: June Gibbs Brown, Virginia Robinson, Vincette
Goerl, Joyce Shelton and Bernita Joyce.
To ensure consistency of content and format, AGA has established
author guidelines for The Government Accountants Journal.
Harold I. Steinberg, co-chair of AGA’s Task Force on Best Financial
Management Practices in Government, testified before the Republican
Platform Committee, stating that any organization handing a trillion
dollars a year needs timely and reliable financial data with which
to make policy decisions.
The National Research Committee, chaired by Paul E. Lohneis, sets
goals of completing a research bibliography, to expand awareness of
the research achiever awards and grants programs and to develop a
long-range strategy for enhancing AGA’s role in government financial
management research.
The membership number stands at 12,683, very close to the 1987
number at the same point in the year.
November 1988
“Yellow Book” videoconference is deemed a huge success. “This is
what AGA is all about,” remarked National President Meredith
Williams. “By bringing an education forum of this magnitude to our
profession, we have provided meaningful, effective and immediately
useful knowledge to those who work in and with government.”
Publication of the Association’s new annotated bibliography is
scheduled for January. Dr. Debra Sheldon, a professor at The George
Washington University, is overseeing the project.
Peg Koetsch becomes AGA’s new education coordinator, replacing Frank
Rubin, who served as education director for a number of years.
December 1988
AGA’s new look, introduced one year ago and incorporated into
all publications and materials since then, has captured a Gold
Circle Award, a top honor from the American Society of Association
Executives.
AGA played host to China’s Auditor General Lu Peijam during his
visit to the United States in October.
AGA urges Senate action on a bill to limit the liability of
government employees acting within the scope of their positions,
noting that effective management by public servants will become
difficult, if not impossible, if this legislation is not passed.
Membership Committee Chairman Richard Norment, a member of AGA’s
Nashville Chapter, encourages membership growth by urging every
member to “get a member.”
1988 ends with the publications of the Transition Task Force’s
briefing papers, entitled “Opportunities for Financial Management
Improvement in the Federal Government.” The briefing papers are
intended to assist the Bush Administration to maintain the momentum
already generated by ongoing, effective financial improvement
efforts and recommend a series of new initiatives. The publication
of the briefing papers was made possible by a