John R. Herko is an instructor in federal appropriations law, internal controls, and government financial management with more than 22 years of experience training federal, state, and local government professionals. He has taught AGA’s Certified Government Financial Manager courses since 2005 and previously served on the faculty of the U.S. Army Command and General Staff College, the University of Maryland, and Hawaii Pacific University.
A retired U.S. Army Finance Corps Lieutenant Colonel and Legion of Merit recipient, John also held leadership roles in commercial and international banking with First Hawaiian Bank in Honolulu. He holds an MBA from Indiana University and is a CGFM, CDFM‑A, and retired CPA.
John teaches the following courses for AGA:
- NEW: Federal Appropriations Law: The Purpose Statute and the Necessary Expense Doctrine – Part 1 (On-Demand Course)
- Federal Appropriations Law: Introduction (On-Demand Course)
- Federal Appropriations Law: Legal Framework (On-Demand Course)
- Inside the GAO: Legal, Financial and Strategic Oversight in Action (On-Demand Course)
- Appropriations Law Principles (Group training)
- Appropriations Law Refresher (Group training)
- Appropriations Law Refresher and Update (Group training)
- Appropriations Law Seminar (Group training)
- CGFM Course 1: Governmental Environment (group training)
- CGFM Course 2: Governmental Accounting, Financial Reporting and Budgeting (group training)
- CGFM Course 3: Governmental Financial Management and Control (group training)
- Internal Control Standards for Auditors (Group training)
- Internal Controls at the Operating Level: Practical Perspectives on Assessment, Evaluation and Reporting (Group training)
- Management’s Responsibility for Enterprise Risk Management and Internal Controls (Group training)
