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• W350243844 abstract "Fifty years.. five decades.. a half-century. That's a long, long time. The Association of Government Accountants survived, served its members well, made a difference and continues to do so. Its earned reputation has been one of excellence, professionalism and improvement in public sector financial management. From its beginning, the best and brightest of governmental financial managers sought out the collegialism and camaraderie of AGA. In 1952, the American Institute of Certified Public Accountants (AICPA) recognized the membership of the newly founded FGAA as representative of the best accounting talent in the federal government. In the next 35 years, AGA repeatedly lived up to this early vote of confidence. The centennial issue of The Journal of Accountancy, in 1987, listed the all-time leaders of the accounting profession in America-calling them the 14 individuals who made a difference. One so honored was Andrew Barr, an active, longtime AGA member and a Past National President. The same issue cited a 100-year honor roll of some 80 accounting professionals who contributed significantly to improving federal financial management. More than 40 were or had been active AGA members. AGA's prominence was attained in many ways. I believe its preeminence is intimately related to two laws, passed some 40 years apart. The Budget and Accounting Procedures Act of 1950 culminated three decades of study, research, hearings and involvement by many future members of the soon-to-be-formed Federal Government Accountants Association, which later became AGA. The act required that governmentwide accounting principles, standards and related accounting requirements be defined; a system of central accounting and reporting be established; a governmentwide budget process be implemented; and departments and agencies establish sound financial systems and controls. The 1950 act repealed 106 other acts or parts of acts. AGA and its members spent much of the following years, and much of their careers, trying to attain these congressional objectives. But, having passed this and other laws, Congress did not enthusiastically assist in promulgating and requiring departments to adopt uniform fiscal practices, and Congress did not support a governmentwide basis of accounting or mandate departmental and governmentwide financial statements. Not unexpectedly, in the 1970s and 1980s, the public's perception of federal financial management moved from somewhat credible to incredulous. The 1980s were years when the federal government was accused of making less than factual financial statements on shrinking surpluses and growing deficits. The 1987 federal fiscal year closed on September 30 with private sector financial analysts and the financial news media taking serious issue with the published federal deficit. Many calculated a federal deficit several magnitudes larger than the September 30 number. Later disclosures showed that federal deficits were considerably larger than had been reported. Federal bailouts in the 1980s were of catastrophic proportions. Federal accounting and reporting made it impossible to document the extent of the problems or even how they remained undetected for so long. Black Monday, October 19, 1987, came and went and with its passing, citizens lost more than $500 billion in market values. The reasons for the financial meltdown were many and varied, but no analysis of why omitted the failure of the federal government to effectively manage, consistently account and honestly report on its fiscal results. At the time, the U.S. General Accounting Office reported that nongovernmental cash was deducted from federal employees' paychecks and then treated as federal receipts in 1987. And, forward to be reported as 1988 costs. The press reported the official federal deficit at September 30, 1987 was attributable to one-year-only money, and fake accounting. …" @default.
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• W350243844 date "2000-10-01" @default.
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• W350243844 title "AGA.Coming of Age Again" @default.
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