Allan Lund, CPA, JD

E X P E R I E N C E     S U M M A R Y Federal Financial manager, CPA, and JD with 30 years of high level experience with the Department of the Treasury, Financial Management Service and Federal Accounting Standards Advisory Board (FASAB) in financial concepts and standards, reporting, auditing; legislation and policy analysis; ..  Qualifications Thirty years of Federal financial management experience (February 1976 – October 2005) with Treasury’s Financial Management Service (FMS) including seven years as a Senior Advisor to the Assistant Commissioner for Government-wide Accounting.  The Assistant Commissioner area I worked in has, among other things, the statutory responsibility to prepare the Consolidated Financial Report of the United States Government (CFR). I had major responsibilities relating to the CFR including the preparation of Management’s Discussion and Analysis. (I was a member of a small team that prepared Treasury’s first prototype CFR in 1976.) For 15 years I provided staff support to Treasury’s Federal Accounting Standards Advisory Board (FASAB) member [Fiscal Assistant Secretary Gerald Murphy (1991-1998); Fiscal Assistant Secretary Donald Hammond (1998-1999); Deputy Assistant Secretary for Accounting Policy Robert Reid (1999-2005)]. I served on many task forces that addressed accounting policy issues and I worked closely with FASAB staff to ensure that Treasury’s FASAB member was well represented in policy deliberations.  My work related to FASAB culminated in 2005 when I served as the project manager for a FASAB Statement of Federal Financial Accounting Standards that changes accounting requirements applicable to the CFR based on concepts articulated in FASAB Concepts Statement 4 Intended Audience and Qualitative Characteristics for the Consolidated Financial Report of the United States Government. In 1998 I was honored by Treasury’s CFO by being nominated to serve as Treasury’s representative on FASAB’s Accounting and Auditing Policy Committee (AAPC). The AAPC is a standing committee chaired by FASAB’s Executive Director that resolves accounting and auditing questions and issues Technical Releases that become part of Generally Accepted Accounting Principles (GAAP). I have been involved with systems development work and served as a project manager in developing systems related to financial management programs conducted by FMS. Also, I drafted a regulation that provided for state tax withholding from members of the military and consolidated tax withholding agreements with states and localities for Federal employees.  I worked with Treasury’s General Counsel, State Tax Commissioners, and Senior Officials of the Department of Defense to promulgate the regulation. Prior to going to work for FMS, I worked as an auditor for Deloitte Haskins & Sells in Boston.  E D U C A T I O N     &    C E R T I F I C A T I O N S Tufts University Medford Massachusetts BA 1968      Majors: Economics & Political Science   University of Pennsylvania Law School Philadelphia Pennsylvania JD 1974       Major: Law   Rutgers University Graduate School of Business Administration MBA 1975   Major: Accounting   Licensures & Certifications Attorney (Maryland & DC) Certified Public Accountant (Maryland)   Honors & Awards U.S. Army Commendation Medal for service in Viet Nam (1969-1970) Massachusetts Society of CPA’s Certificate of Achievement for passing the CPA exam at the first sitting (November 1975) Approximately 25 awards from FMS including a Special Act Award in 2005 for developing a FASAB exposure draft