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E X P E R I E N C E S U
M M A R Y
Financial Management Consultant
October 1996 to Present
25 East Wildflower Drive
Santa Fe, New Mexico 87501
Position Held: Principal
Working with a private sector company and a
government agency towards the development of an Activity Based Cost
Accounting System. I am also conducting education and training
seminars on a new Federal Generally Accepted Accounting Standards. I
also serve as an expert witness in regulatory proceedings involving
surface transportation companies.
Federal Accounting Standards Advisory
Board 1990 to September 1996
Washington, D.C.
Position Held: Executive Director
Turned concept of FASAB into reality. Created
agreement underlying establishment FASAB, identified board members for
appointment, and recruited staff. Former Comptroller General, Elmer
Staats, served as the Board's
first Chairman.
Determined information needs of Federal
financial report users, identified reporting model framework and
developed A
generally accepted accounting standards and cost accounting standards
for the Federal Government working with FASAB board technical teams.
U.S. General Accounting Office 1988
to 1990
Washington, D.C.
Position Held: Director, Accounting and
Auditing Policy
Worked with GAO Auditors and agency financial
officers to solve technical accounting policy issues. Also began the
work to revise and update the accounting standards for Executive
Branch agencies issued by the Comptroller General..
Interstate Commerce Commission (ICC) 1980
to 1988
Washington, D.C.
Position Held: Director, Bureau of Accounts
Developed new accounting system, costing
methodologies, pricing policies and reporting mechanisms to regulate
surface transportation carriers; special emphasis was given to the
railroad industry. This was done working with systems accountants,
computer system professional and cost accounting experts. The ICC
Commissioner adopted these and put them into effect and they withstood
court challenges.
Railroad Accounting Principles Board
1985 to 1987
Washington, D.C.
Position Held: Board Member
The Board was established by Congress and
Chaired by Comptroller General Charles Bowsher. The role of the Board
was to examine railroad accounting and costing principles and
practices and recommended any needed changes. A report was issued by
the Board and the ICC implemented the recommendations.
Interstate Commerce Commission
1970 to 1980
Washington, D.C.
Position Held: Systems
Accountant
Responsible for developing, updating and
modifying accounting systems for railroad, truck carriers, and others.
Principal concern was to assure information needed by regulators for
costing accounting purposes and for financial reporting was being
incorporated into the accounting and reporting systems.
Marriott Corporation
1969 to 1970
Washington, D.C.
Position Held: Assistant
Controller of Fairfield Farms Kitchens
Responsible for time and motion studies, cost
accounting for various products and preparing budgets for the
division.
Hobart Brothers Company
1966 to 1969
Troy, Ohio, D.C.
Position Held: Assistant
Controller
Responsible for preparing financial reports,
preparing budgets, analyzing investment decisions, establishing
accounting and reporting requirements of subsidiary operations for the
Comptroller and Board of Directors.
Ernst & Ernst, (Big 8 Accounting
Firm) 1963 to 1966
Cleveland, Ohio
Position Held: Audit
Supervisor
Served on audit teams of audits of Fortune 500
clients (e.g., Standard Oil of Ohio, Eaton, White Motors, Republic
Steel). Also, audited several non-profits and colleges and
universities.
E D U C A T I O N
& C E R T I F I C A T I O N S
Southeastern
University 1976 to 1978
Washington, D.C.
Masters in Business and Public Administration
Ohio State University 1959 to 1963
Columbus, Ohio
Bachelors of Science - Business and Accounting
American Institute of Certified Public
Accountants (AICPA)
Washington, D.C.
Certified Public Accountant, Virginia
Association of Government Accountants
Arlington Virginia
Certified Government Financial Manager
O T H E R A C T I V
I T I E S
AICPA
Government & Auditing Committee 1990 to 1992
Association of Government Accountants:
Current Member
I also served a Chair of Education Committee (3
Years) and was Chair of Financial Statement Task Force.
International Federation of Accountants
Committee (IFAC)
I served as US Technical Representative for the
Comptroller General (1988 to 1990).
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