Over 45 years experience in such diverse areas as financial management, acquisition, auditing, logistics, human resources development, and public policy.

Over 22 years experience managing a training operation that provided financial management and acquisition training worldwide to Federal, State, and local employees; as well as Peace Corps Volunteers, foreign government, and international organization officials.

Worked in private sector as a management consultant and trainer; and in the public sector for Defense Contract Audit Agency (DCAA), General Accounting Office (GAO), Naval Audit Service, and the Office of Personnel Management (OPM).

Name recognitionthrough participation on training programs, appearances in public forums, authorship of articles in professional journals, and past outreach efforts to Federal, State, and local officials.

Expertwitness in cases involving financial management issues.

Professional accreditation as a Certified Public Accountant, a Certified Fraud Examiner, a Certified Government Financial Manager, a Diplomate of the American Board of Forensic Accounting, and a Certified Professional Contract Manager.

Proficiency in both verbal and written communications.



1988 - Present --- Financial Management Institute. Founded and nurtured this management
consulting firm specializing in finance, procurement, public policy, litigation support, and
training. Client service includes training delivery and support, expert witness and forensic
accounting service, and "trouble shooting" client problems with Federal agencies.

1988 - 1996 --- Montgomery College Small Business Development Center. Volunteer
counselor to small businesses, particularly those dealing with Federal, state, and local
agencies. Taught courses on government procurement.

1968 - 1991 --- OPM. Managed a government-wide program providing financial management
and procurement training worldwide to virtually all Federal agencies and state and local
governments; as well as Peace Corps Volunteers, foreign government
and international
organization officials.

1967 - 1968 --- Naval Audit Service. Conducted management audits of various Navy commands
and installations, to detect ineconomy, inefficiency, and ineffectiveness in operations. Findings
together with recommendations for corrective action were reported to the heads of Navy and
Defense commands, to serve as a basis for subsequent management improvement.

1965 - 1967 --- DCAA. Evaluated contractors' prospective and retrospective cost representations,
under both fixed-price and cost-reimbursement contracts. Determined the allowability,
reasonableness, and allocability of contractor cost representations. Also conducted special
reviews to evaluate contractors' internal control systems, cost accounting systems, and
financial viability.

    1965 - 1966 --- Deloitte Touche, CPAs. Conducted audits to determine the accuracy of clients'
            financial statements, and to assist them improve their internal management controls.

    1959 - 1965 --- GAO. Conducted management audits of Federal agencies and Government
            contractors designed to detect ineconomy, inefficiency, and ineffectiveness in the expenditure
            of Federal appropriations, and to report findings together with recommendations for corrective
            action to the U.S. Congress.

               1958 - 1959 --- Myron Swartz, CPA. Serviced day-to-day accounting and financial reporting
                       needs of clients.

 1957 - 1958 --- US Air Force. Flight Surgeon's assistant.

1955 - 1957 --- Jerome Davis & Associates, CPAs. Serviced day-to-day accounting and
            financial reporting needs of clients.


Professional Certification

Certified Public Accountant (CPA) --- License number 04-1-04955 awarded by the Accountancy
Board of Ohio on 4 March 1966, most recent renewal through 31 December 2005

Certified Government Financial Manager (CGFM) --- Certificate number 0017 awarded by the
Association of Government Accountants on 1 October 1994.

Diplomate of the American Board of Forensic Accounting (DABFA) --- Certificate number 12748
awarded by the American Board of Forensic Examiners on 13 October 1997.

Certified Fraud Examiner (CFE) --- Certificate number 25563 awarded by the Association of
Certified Fraud Examiners on 30 May 1996.

Certified Professional Contracts Manager (CPCM) --- Certificate number 1945 awarded by the
National Contract Management Association on 31 December 1976. Lifetime certification conferred
on 21 April 2000.


Education and Special Training

BS in Business Administration (Accounting), Duquesne University.

Completed all continuing education requirements to retain a current CPA (Ohio) license, CGFM,
CFE, DABFA, and CPCM certificates.

Instructor Training course, Civil Service Commission (now OPM).

In-Services Instructor Training courses conducted by Management Concepts, Inc.

TV Studio Production course, Channel 38, Falls Church Public Access TV.


Professional Society Membership and Participation

Association of Government Accountants. Periodically served as a speaker (Prompt Payment Act,
Federal Budget Process
, and Federal Fund Accounting) or workshop leader at local chapter
meetings. Received AGA's Outstanding Achievement Award and Distinguished Leadership Award.

American Society of Military Comptrollers. Served as speaker at four annual national conventions.
Also, authored two articles which appeared in the society's magazine, Military Comptroller.

Association of Certified Fraud Examiners. Served as a speaker (Forensic Accounting - Economic
Damage Calculations
) at local chapter continuing education meeting.

American College of Forensic Examiners.

American Institute of Certified Public Accountants.

National Contract Management Association.

National Grants Management Association.


Publications, Presentations, or Other Work Samples

Guide to Contract Pricing: Cost & Price Analysis for Contractors, Subcontractors,
and Government Agencies
; Management Concepts, 2004.

ADealing with the Defense Contract Audit Agency (DCAA),@ Contract Pricing
, Management Concepts, 2001.

Cost Accounting and Cost Estimating Systems for the Construction Industry; Student
Manual used for a one-day training course sponsored by Lorman Educational Services, Inc.,

Presenting Economic Damage Calculations; Student Manual used for a one-day training
course sponsored by Lorman Educational Services, Inc., 2000.

AUsing Established Catalog Prices to Demonstrate Price Reasonableness,@ Contract Pricing
, Management Concepts, 2000.

"Sister Mary of Saint Isaac Joques (or Julia Canny of Clonbur) - Irish Survivor of Hiroshima;@
Western People; Ballina, County Mayo, Ireland; 11 August 1999.

AIndirect Cost and Profit Limitations Imposed by the Federal Acquisition Regulations (FAR):
Debunking the Myth,@ Contract Pricing Advisory, Management Concepts, 2000.

Avoiding the Submission of Cost and Pricing Data, Management Concepts, 1997.

Doing Business With Uncle Sam: A Starter Kit for Small Business, Financial Management
Institute, 1990.

Apache (AH64A) Attack Helicopter: A Case History in Funding and Systems Acquisition,
Not yet published, but draft available for review.

"Using the Recently Enacted Prompt Payment Act Amendment (PL 100-496) to Collect Your
Billings on Time", Presentations at the 74th Annual Purchasing Conference, National
Association of Purchasing Management, May 1989.

"Conducting a Conference,@ Military Comptroller, Winter 1988.

"Tips for Budget Justification at Appropriation Hearings," Military Comptroller, Fall 1987.

"You and Cash Management,@ Management (an OPM publication distributed throughout
government), Circa 1981.

"Federal Grants - Basic Principles and Guidelines," a Briefing Paper published by Federal
Publications Inc. in April 1974.

Numerous training manuals (e.g., Governmental Bookkeeping and Accounting - Introductory
and - Intermediate, Budget Execution, Internal Control, and Government Payment
), magazine articles, short stories, and position papers.