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Larry Fisher

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I graduated from Michigan Technological University (MTU) in June 1968 with a BSBA in accounting and have been a federal accountant for 40 years, mostly as a whistleblower, now 11 years retired. During the period 1980 - 1986, as the Veterans Administration's (VA) Accounting Section Chief, I warned the Office of Management and Budget (OMB) that the VA's budget totals that my staff/I had provided were inaccurate, and driven by an AICPA accounting standard that was not based on generally accepted accounting principles (GAAP). We were literally fudging the already fudged budgeting and accounting totals that we were forced to use. In 1986, the VA overspent its budget and I was told to make the adjustments to hide that deficiency. I refused, resigned in October 1986, and gave my required written reason for resigning as the "VA's falsification of its budget totals," also fudged by the VA's non-accountant political appointees to "disagreements over systems improvement ideas." During my 6 years at the VA, I was so appalled at what I saw that (on my own time), I modified the AICPA's private sector GAAP-based accounting standard to create a single public sector GAAP-based standard to accommodate the unique budgeting/accounting needs for all governments, federal, state/local, and even foreign. I also completing a GAAP-based book, Principles of Accounting, Budgeting & Cash Management For Government, that explained how those processes worked. In early 1987, I used that book to lobby Congress and the Central Agencies' Treasury, OMB, and GAO political appointees over the need to replace the AICPA's deficient (manual) non-GAAP-based standard with this single GAAP-based (automated) standard. On October 13, 1987, Treasury created its Financial Management Services (FMS) branch of 9 qualified (8 accountants/1 IT) civil servants and made me the lead Treasury systems accountant to supposedly work with OMB and GAO to implement this GAAP-based accounting standard, also just another political game. Now 11 years retired, my research revealed that both Congress and all 46 Presidents (Washington - Biden) have consistently promised to prevent the waste, fraud, and abuse of the American people's tax dollars while they take turns undermining themselves and each other to instead enrich themselves, and still no money (audit) trails! GAO's own testimony to Congress and President Joe Biden even confirms that GAO's audits of those federal budget totals are still inaccurate, also never addressed by Congress or President Biden. This undemocratic travesty (alone) more than supports the American people's demands for major civil service reform.

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17 Articles, 0 Quick Links, 72 Comments, 0 Diaries, 1 Series, 0 Polls

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(1 comments) SHARE More Sharing        Friday, April 21, 2023
High Inflation Rates & Corruption Now Requires Congress' 3rd Civil Service Reform This article explains why 7 Presidents (Reagan - Biden) and 22 prior Congresses are (alone) responsible for today's untenable debt increases, high inflation rates, and America's growingly valueless dollars and that now more than supports the American people's and Congress' newly elected 118th member's demands for a 3rd civil service reform.
(1 comments) SHARE More Sharing        Thursday, March 30, 2023
Corruption & High Inflation Rates Now Requires Congress' 3rd Civil Service Reform This article explains why 7 Presidents (Reagan - Biden) and 22 prior Congresses are (alone) responsible for today's untenable debt increases, high inflation rates, and America's growingly valueless dollars and that now more than supports the American people's and Congress' newly elected 118th member's demands for a 3rd civil service reform.
(1 comments) SHARE More Sharing        Wednesday, March 22, 2023
An American Democracy With 2 Corporate (For Profit) Media Sources of Misinformation?! This article describes the last 44-years of the U.S. government's operation for what they are, legalized crime, and that now more than supports the American people's and Congress' newly elected 118th member's demands for Congress' required 3rd civil service reform.
Follow the money, From CreativeCommonsPhoto
SHARE More Sharing        Sunday, February 19, 2023
An American Democracy With No Money (Audit) Trails?! This article exposes how the last 7 Presidents and 22 prior Congresses prevented a 1987 civil servant led effort to create those money (audit) trails, why there must be bottoms/up democratic reform to undo what they have already unconstitutionally done, also why both parties must now be held legally/financially accountable for "their" $30+ trillion debt spike.
(6 comments) SHARE More Sharing        Tuesday, February 14, 2023
How Both Parties Created a $30+ Trillion Debt Spike, Unconstitutionally This article provides the background information to better understand the internal threats that "both" parties pose to the American people's U.S. government, also the actions needed to address their lawless and unconstitutional acts.
(1 comments) SHARE More Sharing        Wednesday, December 21, 2022
How Both Parties Destroyed America's Democracy This article exposes both parties' internal threats to the American people's democracy in 2 ways, declaring their lawless acts secret and providing Wikipedia with inaccurate information regarding every facet of the U.S. government's not so democratic operation.
SHARE More Sharing        Friday, October 21, 2022
Without Bottoms/UP Reform the U.S. Government Will Collapse This article highlights what neither party can afford to tell the American people, the truth! That is, how today's low unemployment rate and untenable inflation rates are the end result of 4+ decades of both parties' lawless acts and that they also cannot address. Why? Because they unconstitutionally changed the executive branch to partisan/unqualified and hordes of politically-connected contractors, and today's spoils system.
(9 comments) SHARE More Sharing        Tuesday, January 20, 2015
Trading a Political Appointee-Based Oligarchy for a Cost Effective, Citizen-Based Democracy This article describes the last 36 years of the government's operation as a crime spree because politicians/faith-based political appointees undermined the U.S. Constitution and the government's laws for their political/financial gain. This crime spree is used as the impetus for creating a citizen-based, apolitical, corporate-like democracy that functions solely for the benefit of Americans and all citizens (worldwide).
(9 comments) SHARE More Sharing        Monday, December 1, 2014
When the U.S. Government Gives You a Lemon (oligarchy), Restructure and Make Lemonade This article describes the last 5 administrations and 3 govt. branches' covert actions to unconstitutionally transition a solvent democracy into a debt-ridden oligarchy as a 36 year crime spree. But, there is no reason why Americans cannot change this corrupt politician's oligarchy (this lemon) into lemonade and implement a universal democratic government model (UDGM) that works not just for Americans but for all citizens.
(38 comments) SHARE More Sharing        Sunday, October 19, 2014
Ending a 36 year, 17+ Trillion Dollar U.S. Government Ponzi Scheme This article describes the last 36 years of the U.S. government's operation for what is, dysfunctional. The last 6 administrations violated the government's own laws, undermined the U.S. Constitution, and redistributed $17+ trillion from the many to the few, all for producing nothing of value. Specifics also include the need for a public dialogue between the government and whistleblowers to cut the debt in a timely manner.
From flickr.com/photos/11415654@N05/9381054729/, From Images
(13 comments) SHARE More Sharing        Sunday, October 6, 2013
Without Whistleblowers and Real Reform Now, the U.S. Government Will Collapse This article provides a ray of hope and a game plan for eliminating the outright lies and gross waste of our tax dollars, to the tune of 15+ trillion dollars in just 35 years. The very necessary legislative and management changes identified in this article will only occur if we all work together to achieve that end, starting now.
(1 comments) SHARE More Sharing        Thursday, March 28, 2013
Eliminate All Political-Appointee Managers. They've Added Trillions to Our National Debt. This article questions the legality of the 1978 Civil Service Reform Act (CSRA), the political motives for passing the CSRA when it undermines the Constitution, and the lack of accountability of (now) 2 sets of revolving-door corporate political-appointee (RDCPA) managers. These RDCPA managers have created a 15+ trillion-dollar spike in the national debt in just 35 years. Why have these RDCPA managers not been replaced?
(3 comments) SHARE More Sharing        Tuesday, February 12, 2013
Say No to Corruption and Slash the National Debt This article likens the Fed's outsourcing of (knowingly) deficient software by AICPA firms and other contractors to a ponzi scheme because an integral part of this effort also included eliminating the Fed's professional accountants and auditors. Today, corrupt public officials and contractors have bilked taxpayers out of billions while the Feds still rely on manual Excel spreadsheets to prepare their financial statements.
(9 comments) SHARE More Sharing        Tuesday, October 9, 2012
Restructuring An Unsustainable Federal Spending Machine The $15 trillion spike in the national debt occurred because the 1978 CSRA law allowed politicians, via their political appointees, to undermine an entire bureaucracy solely to promote their deregulation & outsourcing agendas. This 30+ yr law-breaking spree precipitated the collapse of the S&L co.s, 2008 economic crisis, and, now, a dysfunctional bureaucracy that we either fix or these trillion dollar deficits will continue.
(1 comments) SHARE More Sharing        Wednesday, September 12, 2012
Occupy the Executive, Judicial, and Legislative Branches This article provides background information showing how the 1978 Civil Service Reform Act's violation of one of our forefather's checks and balances of replacing apolitical civil service professionals with corporate heads was the catalyst for the failed S&L companies, 2008 economic crisis, and Iraq and Afghanistan wars. Government infrastructures were undermined to hide all levels of collusion and corruption.
(1 comments) SHARE More Sharing        Monday, March 5, 2012
Restructuring a Broken Federal Spending Machine This article describes the outsourcing of deficient accounting and financial software standards and processes to an entire federal bureaucracy at a taxpayer cost of multibillions of dollars, beginning in October 1987, along with the on-going cover-ups at every government level. The financial management contractors (FMCs) involved in this effort include AICPA firms, financial software companies, & mgmt. consulting firms.
(19 comments) SHARE More Sharing        Sunday, January 15, 2012
Cutting the Federal Bureaucracy by 50% (minimum) The government's monumental deficits can be addressed simply by understanding that the more competent and professional the government's managers the greater the probability of cutting the government's monumental deficit. This is why the government needs to be restructured to ensure that only managers fitting the government's upgraded OPM position standards fill all restructured positions

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