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.

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The U.S. government's transition from a democracy to oligarchy, and related $17+ trillion dollar spike in the debt, began/continues complements of a 36 year crime spree by both Republicans and Democrats. The accuracy of this statement begins with the October 1978 bipartisan passage of Jimmy Carter's Civil Service Reform Act (CSRA). This legislation unconstitutionally placed foxes (corporate executives) in positions of power/authority over BOTH executive/judicial branches' chicken houses (their 2.8 million non-partisan/technically qualified civil servants), via their Senior Executive Service (SES) political appointees. Despite the 1978 CSRA's whistleblower protection(s), the next 5 administration's politicians used their partisan/unqualified political appointees to illegally retaliate against, fire, and demote BOTH branches' whistleblowers for rightfully questioning their corporate-driven deregulation, outsourcing, global warming, and war-related agendas. Security-related whistleblower stories of political/corporate abuses include a few of the following: FBI, FBI1, CIA, NSA, NSA1, NSA2, Army; non-security-related whistleblower collusion/corruption stories include: (FDA, FDA1, FDA2, FDA3, NIEHS, NIH, NIH1, lawyers, engineers, accountants, auditors, contract specialists). An also corrupt Congress tailored its legislation to fit the executive/judicial branch political appointee manager's unconstitutional needs. Now, all 3 government branches were no longer independent but were controlled by corrupt politicians and corporations, to the detriment of Americans and citizens (worldwide).

The taxpayer folly of using political appointees to "manage" any facet of the U.S. government's operation is linked to a time-honored/failed 225 year management practice that has been highlighted (even more) after the passage of the 1978 CSRA, as noted below:

" 1789 -- 1978: Each administration's executive schedule (EX) political appointees "managed" the government and the national debt was only $ 789 billion dollars,

" 1978 -- 2014: Each administration's EX political appointees + 2 additional levels, Senior Executive Service (SES)/Title 42, of political appointees "managed" the government and the national debt skyrocketed by $17+ trillion dollars in just 36 years to $17.9 trillion dollars.

Politicians, starting with George Washington and over the past 225 years (1789 -- 2014), have relied upon a failed/troubled management practice of filling/refilling the government's highest managerial positions (every 4 -- 8 years) with each administration's partisan/ unqualified executive schedule (EX) political appointees. Why? This was the first built-in source of political/corporate graft and corruption since partisan/unqualified EX political appointees typically allowed/promoted the procurement of valueless corporate goods/services. When politicians complained about the 1970's exorbitant levels of that (corporate) government waste (and their unsatisfactory share of that booty), they conveniently targeted non-partisan/technically qualified GS level civil servants as lazy/inept, the source of that waste, and their only excuse for passing the 1978 CSRA. As the above bullets show, there was no legitimate reason for passing this legislation as the national debt was less than a trillion dollars in 1978. Politicians did not pass this legislation to cut government waste but to exponentially increase it, along with their share of that booty.

Now, 36 years later, 2 additional levels (SES/Title 42) of political appointees, Republicans, Democrats, corporations, "their" 3 government branches and an also now partisan U.S. Supreme Court (this oligarchy) have successfully redistributed $17+ trillion dollars in wealth from the American people to themselves, under the guise of national security and government efficiency. In 1961, President Eisenhower gave his Military-Industrial Complexspeech and stated that "America's leadership and prestige depend not merely upon our riches and military strength but on how we use our power in the interests of world peace and human betterment." Today, after an unnecessary Vietnam war, 2 unnecessary Iraq wars, an unnecessary Afghanistan war, and more drones to kill the terrorists those unnecessary wars created, the American people have a right to question both the U.S. government's failed national security policies, and the morality/competence of its politicians.

As for its efficiency (and other non-security-related) agendas, the U.S. government's corporate political appointees have also systematically eliminated its whistleblowers and continued to flood the American people with unsafe food, unsafe drugs, and unsafe medical devices, while also hiding all other levels of collusion/corruption. An FDA doctor described the general state of the U.S. government's dysfunctional operation(s) the best with 2 statements. "The FDA has a system in place (its political appointees) that will guarantee that unsafe drugs/devices will remain on the market" now and forever, and "We (whistleblowers) have no power and they (political appointees and their 3 government branches) have all the power." Absent the U.S. government's 3 independent branches' checks and balances, the American people are now in the untenable position of subsidizing:

" 2.8 million executive and judicial branch partisan/unqualified civil servants whose only function has become to rubberstamp the political (and corporate) whims of each administration, in violation of the U.S. Constitution, AND

" The continued procurement of valueless corporate goods/services that undermines their best interests

An additional problem is that 3 all-powerful levels (EX/SES/Title 42) of corporate-friendly political appointee managers also control all levels of misinformation that is hidden from the American people by also declaring all of their illegal and unconstitutional acts as secret. For the U.S. government's security (FBI, CIA, NSA) facet of its operation, those secrecy abuses include the "state secrets privilege" policies while the non-security sector's secrecy abuses include its "confidential business information" (CBI) policies. The following are but a few of their (many still hidden) abuses, cover-ups, and resultant increases in the national debt regarding their illegal/unconstitutional acts:

" The covert elimination of the college degree requirement from the Office of Personnel Management's (OPM) accountant, auditor, Department of Energy (DOE) engineerposition standards to flood the bureaucracy with the unqualified people needed to hide all levels of collusion/corruption over the past 2-3 decades

" National Security Agency's (NSA) use of corporate contractors to violate the privacy rights of Americans and all citizens (worldwide) to monitor, control, and bully those citizens, as detailed by Edward Snowden

" Used the National Aeronautics and Space Administration (NASA) for military purposes as detailed by an NASA whistleblower, Richard C. Cook, in his book "Challenger Revealed" to bully/control all governments and their citizens.

" Flooded DOE with the Ronald Reagan/George H.W. Bush-era (unqualified) electrical engineers (1st bullet above) needed to rubberstamp George W. Bush's corporate energy policies, as evidenced by Dick Cheney's secret corporate energy meetings.

" Flooded the Veterans Administration (VA) with the partisan/unqualified civil servants that used veterans as guinea pigsto then create the current VA management crisis

" Congress' rewrite of Abraham Lincoln's False Claims Actchanged that law from prosecuting criminals for selling shoddy goods/services to the government to now protecting public/corporate sector criminals from prosecution for that same crime.

The preceding portion of this article is best described for what it is, a 36 year crime spree by the last 5 administration's politicians, their political appointees, and their 3 government branches' unconstitutional transition of a financially solvent democracy, with real checks and balances, into a debt-ridden/unsustainable oligarchy, with no checks and balances. This unconstitutional U.S. oligarchy routinely violates its own laws, rewrites the ones (like the False Claims Act, above) that once protected the American people's best interests, and now highlights a real need to restructure all 3 dysfunctional/corrupt government branches. The remainder of this document is divided into the following 2 sections to provide useful background information to begin this very necessary dialogue:

1. A multibillion dollar political appointee example of U.S. government efficiency

2. Restructuring the U.S. government to create a universal democratic government model (UDGM) that works for Americans and all citizens

This 1^st section exposes more levels of political/corporate abuses, cover-ups, and crimes that used the American Institute of Certified Public Accountants (AICPA), financial software, and management consulting firms to supposedly produce accurate, corporate-style, government consolidated financial statement (CFSs) while intending the exact opposite result. This Ponzi scheme included all 3 government branches, the Government Accountability Office's (GAO) last 2 Comptroller Generals of the U.S., and an entire bureaucracy of unqualified accountants/auditors that political appointees needed to continue procuring these bogus corporate goods/services. GAO's audit of the 2013 CFSs in February 2014 noted "material weaknesses that prevented GAO from expressing an audit opinion on those CFSs (that these blatant levels of collusion/corruption had intentionally created), at a taxpayer cost of multibillions of dollars over the past 27 years. The 2^nd section highlights the need for open, unfettered discussions between all 3 government branches' public officials and civil servant/contractor whistleblowers to fix (undo) the still hidden unconstitutional crimes perpetrated against the U.S. government over the past 36 years. This effort begins by eliminating the source of those built-in political/corporate deficiencies that have existed within all 3 U.S. government branches over the past 225 years AND exacerbated (even more) with the passage of the 1978 CSRA by instituting the following proposed government reforms:

" Congress: There is no point in restructuring the federal government when Congress allows lobbyists to rewrite legislation that continually undermines the executive/judicial branches' GS civil servants with increasing numbers/levels of political appointee managers. Fix this problem by requiring retroactive/fixed term limits for all members of Congress, ASAP.

" Executive/Judicial Branches: Replace all partisan/unqualified political appointee managers (and source of the 36 year, $17+ trillion dollar spike in the debt) with GS level non-partisan/ technically qualified professionals, ASAP. See 2nd section for more details.

The need for the above (and more) government reforms becomes apparent when a once democratic government allows its' politicians/political appointees to declare illegal the rights of security/non-security whistleblowers (1^st paragraph), journalists like James Risen, and citizens like Ray McGovern to question the wisdom/legality of the U.S. government's national security and efficiency failures. Similarly, a 36 year, $17+ trillion dollar spike in the debt also gives its citizens the right to demand that all 3 dysfunctional government branches be restructured to transition this U.S. oligarchy back to a cost-effective democracy, starting by replacing all political appointees (and source of the debt) with GS level civil non-partisan/technically qualified civil servants. Cost effective, in this case, equates to operating the American people's government as a corporation that cuts 50% and more ($2 trillion dollars) from each annual federal budget, by eliminating political/corporate booty as one of its' now acceptable operating costs. Effectively, these proposed U.S. government reforms serve not only the best interests of Americans but of all citizens (worldwide) and thus a starting point for designing a single universal democratic government model (UDGM) for all citizens. What better place to begin this democratic dialogue between citizens and their governments than with the American people and their very troubled/dysfunctional U.S. government? See the 2^nd section for more details on this UDGM. The following is an overview/history of how politicians used AICPA, financial software, and management consulting firm political appointees to unconstitutionally undermine all federal accounting/auditing offices to prevent an accurate accounting of each annual budget.

(1) A multibillion dollar political appointee example of U.S. government efficiency

In the early 1980's, I became aware of the U.S. government's lack of accounting procedures to produce corporate-style financial statements as a GS level Accounting Branch Chief at the Veterans Administration (VA). When I questioned my staff's use of crib notes to (manually) prepare the VA's Treasury Department (accounting) and Office of Management and Budget (OMB) (budgeting) financial statements, I was told that they had no viable written accounting procedures. Roughly translated, this meant that the Central Agencies' partisan/unqualified political appointee managers had rubber-stamped the American Institute of Certified Public Accountant (AICPA) deficient accounting processes that an entire bureaucracy was now legally required to follow/implement. Those Central Agency entities include the Government Accountability Office (GAO), OMB, and Treasury Department. My attempts to have the VA's political appointees pressure both the Central Agencies' political appointees and the AICPA for that written documentation were ignored.

In search of a solution, I spent 4 or 5 years modifying the AICPA's corporate accounting formula to create a single (AICPA-like) public sector accounting formula that generated the same standard integrated accounting/budgeting financial statements for all governments. I decided that if I could not work with the government that I would go around them, get a patent, and copyright a 396 book that I wrote, "Principles of Accounting, Budgeting & Cash Management For Government." I resigned from the VA in October 1986 and used that book to lobby Senator William Roth's staff and the Central Agencies' political appointees on the idea that if the AICPA could generate the same standard corporate financial statements (and summarize its various businesses' accounting data) using a single corporate accounting formula that same logic also applied to all governments. Specifically, a single public sector accounting formula could be used to summarize the Treasury (accounting) /OMB (budgeting) data of all federal departments, bureaus, and agencies to produce the U.S. government's consolidated financial statements (CFSs), as required of all corporations.

After 1 year of being unemployed, I needed a job and gave up on the patent idea and decided to rejoin the federal government to implement that single public sector accounting formula idea. On October 13, 1987, I was hired by the Treasury Department to implement this idea, followed by the additional hiring of 6 other GS level accountants [college accounting degrees and 2 with their Certified Public Account (CPA) certificates] and 1 information technology (IT) professional. However, instead of designing this software around this single public sector accounting formula (AICPA-like concept), the Central Agencies' political appointee managers had already placed 2 financial software packages, American Management Systems and Computer Data Systems Inc., on the GSA Schedule to fast track their procurement by an entire bureaucracy. After both software packages were tested and found to be incapable of generating a single mandated Treasury (accounting)/OMB (budgeting) financial statement, the Central Agencies' (GAO, OMB, and Treasury) political appointees were informed of this testing failure. They ignored these warnings and released this deficient software to an entire federal bureaucracy.

The following bullets contain but a few of the details regarding this (now) 27 year old Ponzi scheme (with no end in sight) that are detailed in the National Accountant Whistleblower Coalition (NAWBC), website's www.nawbc.com 4 sections:

" October 1990 -- The Central Agencies' political appointees founded the Federal Accounting Standards Advisory Board (FASAB) and covertly placed AICPA firms in charge of implementing its own deficient accounting standards (GAO's audit of the 1997 CFSs) that federal accountants/auditors were required (by law) to implement.

" July 1998 -- Senator Fred Thompson letter, Chairman of the Government Affairs Committee, characterize those FASAB (AICPA) accounting standards as fatally flawed where he chose to hide all levels of collusion/corruption.

" June 1999 - the Washington Times published an OPED, "At EPA, waste, fraud, and abuse," that (again) questioned the credibility of those federal FASAB (and AICPA) accounting standards that the Bill Clinton administration also now covered-up.

" December 15, 2008 - certified letter to the current/former Comptroller Generals of the U.S. questioned the accuracy of their Congressional testimony and claims of "significant progress" when federal financial statements are still prepared manually.

" February 6, 2009 letter - I received a letter from GAO's Chief Accountant (Robert F. Dacey) confirming my above statements involving government-wide cover-ups and with no public sector (AICPA-like) accounting formula to generate Congress' mandated CFSs.

" March 9, 2009 letter - My response to GAO's Chief Accountant questioned the accuracy of his statements, the government's supposed checks and balances, Congress' meaningless legislation, and cadre of professionals (high school GED's)

" September 10, 2010 -- The Obama administration declared a freedom of information act (FOIA) request as secret and confidential business information (CBI)to cover-up this collusion/corruption (again).

Additional information concerning this documented 27 year, multibillion dollar outsourcing failure, and the ongoing cover-ups/retaliation by the politician's political appointees, appears in the stories of an accountant whistleblower and 2 Department of Defense (DOD) auditors. As noted below, the federal government's covert replacement of its (SEC/all) professional accountants and auditors with unqualified people has also compromised the integrity of corporate financial statements, as documented in the below magazine articles:

" Forbes - "Is the SEC's Ponzi Crusade Enabling Companies To Cook the Books, Enron-Style?"

" RollingStone - "Is the SEC Covering Up Wall Street Crimes" describes how the government's corporate managers shredded 18,000 Security and Exchange Commission (SEC) cases against their (former) companies (Goldman Sachs, Deutsche Bank, Lehman Brother), and more.

Look at the above documentation and realize that politicians have been played like a well- tuned (financially-beneficial) fiddle that have placed their insatiable greed over the American people's financial security by now compromising the accuracy of both corporate and federal financial statements. Back in 1913, politicians (again because of financial greed/gross incompetence) relied on bankers for all levels of misinformation when they also passed a financially-unsound Federal Reserve Act (FRA) that used dollars as instruments of debt rather than value (backed by gold). Thus, there is no value (under the FRA) in creating accurate (corporate/public sector) financial statements because assets, liabilities, and equity accounts (in dollars/instruments of debt) are valueless and will always (ultimately) result in the collapse of both those corporations and governments. This is exactly why the U.S. government must dramatically decrease the size of each annual budget (and the number of meaningless dollars in circulation) with the ultimate goal of returning back to the gold standard (if possible), and corporate/public sector financial statements of value. See the below section for brief comments on beginning to address this very serious problem.

(2) Restructuring the U.S. government to create a universal democratic government model (UCDGM) that works for Americans and all citizens

The basic requirements of a cost effective corporation and federal (state, local, and foreign) government operation are one and the same. Those requirements include a competent Board of Directors, 3 independent government branches that support (and do not undermine) its GS level civil servants, and the highest qualified/credentialed staff and managers. The purpose of this section is to reiterate that one of the sole functions of the U.S. government is to support and defend the U.S. Constitution's 2 primary checks and balances that include: (1) 3 independent government branches, and (2) an executive/judicial branch that is comprised of non-partisan/technically qualified government service (GS) level professionals. The Office of Personnel Management (OPM) should also be solely responsible for overseeing the highest qualifications of all GS level professional position standards that are on a par with the private sector, as was the case prior to the passage of the 1978 CSRA.

Complements of a 36 year crime spree that occurred after the 1978 CSRA, the U.S. Constitution's 2 most basic checks and balances were illegally/unconstitutionally decimated by the last 5 administrations and all 3 government branches with a resulting 36 year, $17+ trillion dollar spike in the debt. Eliminate the source(s) of political/corporate corruption within all 3 government branches by implementing the below government reforms and each annual federal budget will be cut by 50% and more ($2 trillion dollars):

President Obama -- Executive and Judicial Branches:

Management reforms

" Eliminate all SES/Title 42 political appointee positions.

" Replace the EX political appointee's role from manager to administrative liaison with a permanent staff of department, bureau, and agency GS level professionals.

" Require that whistleblowers and other non-partisan professionals work with the Office of Personnel Management (OPM) to upgrade all non-partisan/technically qualified professional position standards on a par with the private sector.

" Require that all GS level civil servants who do not meet those upgraded OPM position standards be downgraded to reverse 2-3 decades of flooding the bureaucracy with partisan/unqualified people, solely to implement political agendas.

" GS level professionals who cut the government's operating costs will be rewarded and those who fail will be replaced.

" GS level professionals will work with government unions to ensure that those OPM position standards are not covertly undermined, as occurred with political appointees

" GS level professionals will review/eliminate all political/corporate booty-type grants and contracts that produce nothing of value and waste the taxpayer's money.

" GS level professionals will work with government unions to ensure that Congress' benefits are on a par with all GS level civil servants, no more and no less.

" Require GS level accountant/information technology (IT) professionals to: (1) design, test, and implement a single public sector accounting standard (and software package) for all governments, (2) work with the Federal Reserve Banks to rethink the idea of dollars that represent debt as opposed value, and (3) link the government's accounting processes with the Feds banking systems.

Congress' Government Reforms

" Require retroactive/fixed (12 year) term limits for all members of Congress; those Congressman who exceed that total (even if newly reelected) will face immediate/ mandatory elections and be replaced by the winner of that election

" Work together to declare the following legislation unconstitutional: 1978 CSRA, Citizens United Act, and McCutcheon case

Look at the above proposed U.S. government reforms and envision how these same democratic, cost-effective reforms can serve as a starting point for fashioning a single universal democratic government model (UDGM) that works for federal, state, local, and foreign governments, alike. Let's create a world where we (all citizens) work together for "our" mutual benefit, devoid of the atrocities that we have continually inflicted upon each other, complements of the world's self-serving and corrupt politicians/corporations.

Authors Website: http://www.tgar.net

Authors Bio:

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.