AGA 1980–1989

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 grant from Price Waterhouse to the AGA Education and Research Foundation.

January 1989

The National Nominating Committee has selected Richard P. Kusserow, a member of the Baltimore Chapter, to be the Association’s President-Elect. His term would begin on July 1, 1990. He is inspector general at the U.S. Department of Health and Human Services.

The NEC has authorized the moving of the all-member dues renewal date to April 1, beginning with the current year.

AGA now boasts 3,500 state and local members, which is 28 percent of the Association’s membership.

John E. Toole, a member of the Washington, D.C. Chapter, is preparing a framework for reactivating the Education and Research Foundation.

February–March 1989

President Bush praises government service in address to career members of the Senior Executive Service.

The National Research Committee is sponsoring a two-day seminar for senior government financial managers to address research efforts in government financial management.

The Education Committee, chaired by Virginia S. Brizendine, plans to issue the newly updated Education Manual at the PDC. Excellent resources for the updated manual came from chapter successes and shared techniques.

The Pomona/San Gabriel Valley Chapter is chartered on February 16 with 59 charter members. The chapter is AGA’s 84th active chapter. Charles D. Nelson is the chapter’s first president.

One year ago, AGA purchased a new computer system and began the painstaking process of converting the records of 13,000 members, several thousand nonrenewing members and about 1,000 Journal subscribers. Executive Director Mary Jane Kolar reports that the process is now complete.

April 1989

A new feature called “Happenings” debuts in TOPICS, highlighting member and chapter accomplishments.

The International Consortium on Governmental Financial Management, of which AGA was a founding member in 1977, reports on its progress as AGA’s counterpart in the international arena.

Topics for the 1989 PDC in Los Angeles include: Crisis in Procurement: The Department of Defense Perspective, Chief Financial Officers in Government Roundtable, Meeting the Government’s Trillion Dollar Needs, Classification Standards for Government Accountants, Auditing for the 1990s and Financial Management Reform Issues, to name a few.
The Omaha Metro Area Chapter joins AGA’s ranks as its 85th active chapter. Chapter activity is also under way in Idaho and Montana, with members also pursuing the reactivation of chapters in the Gulf Coast area and in Salt Lake City.

May 1989

The NEC approves changes to the Ethics Manual and requests that a copy be provided to each new member.

Cornelius Tierney, Meredith Williams and Richard P. Kusserow have been appointed trustees charged with the purchase of a National Office Building. The NEC stipulates that the trustees are authorized to act on the Association’s behalf to identify and purchase the building, to raise funds to cover the cost of the purchase and adds that no dues dollars will be used for this purpose other than the $10,000 provided in seed money and that the mortgage cost not exceed the current rental cost.

IIA and AGA have been meeting since February to determine the feasibility of developing a certification program for government auditors.

June 1989

The NEC approves the changing of AGA’s name to the Institute of Public Financial Management. The change must be approved by the NBD.

The NEC considers a new national officer—National Treasurer—to serve on the NEC and as chair of the Finance and Budget Committee.

The NEC authorizes the rental of AGA’s membership list to reputable direct mail firms.

President-Elect Robinson initiates the International Affairs Committee, which was spurred on by the visit last year of China’s auditor general.

Charles Harrison, a member of AGA’s Nashville Chapter, presents the National Office with a Past National President’s photo gallery.

July 1989

PDC in Los Angeles is hailed as “the best ever.”

Virginia Robinson accepts the gavel and sets “40 Years—Pride, Progress and Professionalism” as the theme for her term. Robinson establishes three new committees—Academic and Student Affairs to serve as a link between the association and the university/college communities; International Affairs to nurture relationships with international colleagues; and Private Sector Affairs to focus on the needs of the 14 percent of the membership that works in the private sector.

AGA kicks off the “Home of Our Own” campaign to raise the funds to purchase a National Office building.

At its annual meeting, the NBD agreed with the NEC that a dues increase from $40 to $55 for full members was needed to restore the Association’s general fund balance to an acceptable level. Although the NEC approved a balanced budget for the year, without a dues increase, it will not be possible to set aside reserves to fund future activities. Dues for associate and special members are not affected and remain at $28 and $14 per year, respectively. Also at its annual meeting, the NBD strikes down any further talk of changing AGA’s name.

September 1989

The National Education Committee will work this year to help chapters maximize the resources available in their areas when presenting local training events. The committee hopes to strengthen programming at all levels and to develop education packages ready for use by any chapter.

AGA members are responding very favorably to the fund-raising drive toward the purchase of a National Office building. They are sending in individual and chapter donations.

Two new chapters will be chartered this month—the Chattanooga and Idaho Centennial (Boise) Chapters.

Plans are under way for the 40th Anniversary PDC to be held next June in Nashville.

AGA and IIA continue to formulate a certification for government auditors and have formed a Board Certified Government Auditor (BCGA) program designed to promote and enhance professionalism in government auditing. It is expected to take 12-18 months to bring the program to fruition.

The U.S. General Services Administration (GSA)—the first major federal executive branch agency to use an independent public accounting firm to audit its consolidated financial statements—received an unqualified auditor’s report on its 1988 statements from Arthur Andersen & Co.

5,000 membership renewals are received this month, the largest amount on record for any one-month period.

October 1989

AGA to initiate new leadership conference to be held in January in Washington, D.C. The theme of the first year’s conference is “The 1990s: Age of Accountability.”

AGA’s new computer system makes it possible to present profiles of the Association’s membership, which helps the national committees, boards and staff target programs effectively. The data shows that 50.4 percent of AGA’s membership is employed by the federal government; 22.7 percent by state governments; 4.6 percent by cities; 3.4 percent by counties; 13.4 percent by private firms and 1.6 percent are academicians.

At its September meeting, the NEC determined that to purchase a building for AGA before the termination of its current lease, $120,000 for the downpayment and closing costs must be raised by December 31, 1989. Since the campaign was announced in July, more than $10,000 in donations has been received.

November 1989

The 40-Year History Task Force, chaired by Michael Simon, is assembling chapter teams to prepare a comprehensive history of AGA.

December 1989-January 1990

A National Office building has been purchased! AGA will anchor the office complex in Potomac Town Square at 2200 Mount Vernon Avenue, Alexandria, VA. The downpayment on the new building was made possible by the generous support of chapters, corporations and individual members.

AGA mourns the passing of Past National President Arthur Schoenhaut, who was National President in 1979.

The Office of Personnel Management director has signed the GS-510 Accounting Series Classification Standard, capping a two-year effort by an AGA task force led by Clyde E. Jeffcoat. The new standard moves the profession toward recognizing the accounting knowledge and attributes critical to successful performance within the federal government.

The Education and Research Foundation has been reactivated. Formally incorporated as a 501 ©(3) nonprofit corporation in October of 1979, the foundation has been dormant for a decade. Immediate Past National President Meredith Williams reactivated the foundation in response to the need for active, responsive and vigorous education and research activity.

Thomas Raevis and Sue Butt join the National Office staff as the accounting assistant and membership assistant/receptionist.