Register Now for National Leadership Conference
AGA is proud to present the Second Annual National Leadership Conference (NLC), on February
19-20, 2004, in Washington, D.C. ―First Responders: Financial Leadership in an Era of Crisis‖ will
bring together federal, state and local government leaders to discuss leadership issues and
common challenges in today’s complex environment.
Now more than ever before, federal, state and local government financial professionals are
working together to do more with less. In an age of heightened security and increased demand
for services, the three levels of government are ever more dependent upon each other. Join us
for NLC 2004 to hear from top-ranking government leaders who are
facing these challenges head on.
Confirmed speakers include: Ralph Campbell, Jr., State Auditor, State of North Carolina; Bruce
M. Carnes, Chief Financial Officer, U.S. Department of Homeland Security; Barbara Hafer, State
Treasurer, Commonwealth of Pennsylvania; Charles Havekost, E-Grants Program Manager, U.S.
Department of Health and Human Services; John Koskinen, Former Deputy Mayor and City
Administrator, District of Columbia; Andrew Mitchell, Acting Director, Office for Domestic
Preparedness, U. S. Department of Homeland Security; Paul L. Posner, Managing Director,
Federal Budget, Strategic Issues, U.S. General Accounting Office; Anthony A. Williams, Mayor,
District of Columbia, and David Zeppieri, Chief Information Officer, Office of Justice Programs, U.
S. Department of Justice.
In addition to an outstanding technical program, the National Leadership Conference offers
excellent networking opportunities, an Exhibit Hall showcasing the latest innovations in financial
management and accountability, and the ability to earn 14 CPE hours.
Early registration fees (by Jan. 16, 2004) are $500 for AGA members and $675 for nonmembers.
Register online and save $25! For more information, visit our website at www.agacgfm.org/nlc.
Audio Training Offered Dec. 17 on FASAB Future
AGA and the National Association of State Auditors, Comptrollers and Treasurers (NASACT) are
co-sponsoring an audio training conference, ―FASAB Future—Bold New Directions,‖ which
features Federal Accounting Standards Advisory Board (FASAB) Executive Director Wendy M.
Join Comes from the convenience of your office for an enlightening two-hour discussion, starting
at 2 p.m. Eastern time Dec. 17. She will discuss how current Exposure Drafts on stewardship
land and heritage assets, fiduciary activities, earmarked funds, inter-entity costs and AAPC
activities may impact reporting.
Questions will be taken during the last 30 minutes of the audio conference, which is worth 2 CPE
hours. Cost is $249 per phone line before Dec. 10 and $299 after. The call is toll-free, and
attendance is unlimited. You can have others join you and they will earn 2 CPE hours as well.
The only equipment needed for group participation is a speaker phone. For more information,
contact Lin Latham at 800.AGA.2711.
You can register by faxing the order form found at
www.agacgfm.org/education/fasabconference1103.aspx to 703.548.9367 or mailing it to: FASAB
Audio Conference, 2208 Mount Vernon Avenue, Alexandria, VA 22301 or registering online using
the above address.
PRESIDENTIAL PERSPECTIVE by Jullin Renthrope, CGFM, 2003-2004 AGA National
Advance AGA Through Membership Drive
Membership is the lifeblood of our Association. Serving the needs of our members is the driving
force behind our education programs, our certification program, our publications and our
advocacy of issues affecting government financial management.
Recruiting new members and retaining current members takes everyone working together,
especially at the chapter level. I believe one of our best marketing tools is the positive experience
of other members. I’d like to share just a few of their AGA stories.
Donna Agee, CGFM, an 11-year AGA member from the Central Arkansas Chapter, said
involvement in her chapter has allowed her to network with financial management professionals
from all over the state. The chapter also offers quality training at affordable prices, and can help
with career advancement. ―It enables you to increase your knowledge and stay on top of the
current changes and updates in the accounting, auditing and financial management fields.‖
Robert Willis, the longest member of AGA’s Dallas Chapter at 40 years, said his membership
allowed him to stay in touch with what was happening at other federal agencies—not only to
understand the latest developments in the field, but to find out about other employment
opportunities. AGA training is also a ―fraction‖ of the cost of that offered by other professional
associations. ―Did it help my career? I thought it helped a whole lot. You just didn’t know people if
you didn’t go to AGA.‖
Harold Barton, a charter member of AGA’s Montgomery Chapter, is nearly 85 and inactive, but he
recently took the time to write to AGA’s National Office to thank the Association for his 50-year
membership pin. ―I shall wear it with great pride.‖
This year, AGA sent membership pins to hundreds of professionals, recognizing them for their
years of service to AGA:
• 20 years—126 members
• 25 years—114 members
• 30 years—33 members
• 35 years—15 members
• 40 years—13 members
• 45 years—11 members
• 50 years—4 members
New members also see a big value to AGA membership. The top three reasons for joining AGA
are continuing professional development, networking and keeping abreast of current issues in the
profession. More than 71 percent say they heard about AGA from a colleague.
That’s why it’s so important for every member to talk about what they get out of their AGA
membership. This can help us widen our scope and aim to reach all accountability professionals
at all levels of government. Your experiences can encourage other professionals to take
advantage of the inexpensive training events, the opportunity to meet their peers and stay up-to-
date in this constantly changing
My challenge to you is to recruit one new member into AGA before the close of the membership
year, which is April 30, 2004. Use the membership application on page 6, and be sure to include
your name to receive sponsor credit.
I’d like to take it up a notch and challenge our AGA leaders to do even more—to recruit three new
members each before the close of the membership year. This group includes the National
Executive Committee, Regional Vice Presidents and Elects, Regional Coordinators, national
board and committee members, chapter presidents and chapter membership chairs. In fact, the
leader who recruits the most members will receive airfare and hotel accommodations to the 2004
We’ll track the results in upcoming issues of TOPICS.
I challenge the chapters to use this model too. If each member could recruit one new member,
with chapter leaders recruiting three, AGA can go a long way toward widening our scope of
We are also offering an array of incentives to award those members who actively participate in
recruitment. This year’s membership campaign, ―Back to Basics, Back to Benefits,‖ has brought
back, by popular demand, AGA Dollars. AGA members start earning AGA Dollars after they have
recruited two new members—recruit two, receive 10 AGA Dollars. After that, receive five AGA
Dollars for every member recruited.
In addition to AGA Dollars, members can work toward these great prizes. If you sponsor three or
more new members, you will be entered in a drawing for the grand prize. The top prize is a three-
night, four-day stay at a four-star hotel. Airfare and hotel for two are provided (in the Continental
Other incentives include:
• Recruiter of the Year (one winner)—The member who recruits the most new members
from May 1, 2003 through April 30, 2004 will receive a plaque and complimentary AGA meeting
registration to either the 2005 National Leadership Conference or the 2004 Professional
Development Conference & Exposition.
• Top Sponsor (two winners)—The two next-highest recruiters will also receive a plaque
and complimentary AGA meeting registration to either the 2005 National Leadership Conference
or the 2004 Professional Development Conference & Exposition.
• Chapter Overall Growth (six winning chapters)—One chapter from each chapter size
grouping that achieves the highest overall growth percentage for the program year will win a
plaque and complimentary AGA meeting registration. The chapter leadership can determine who
receives the complimentary registration.
• All sponsors receive an AGA sponsor lapel pin as a thank you gift.
Effective communications is key to recruiting and retaining members. Our website is a great
vehicle to help members stay involved in a convenient way, and it’s become our most important
communication tool for prospective members. Members can perform a number of tasks online:
renew their memberships, search for colleagues, review other chapter newsletters, look for a job,
access inexpensive CPE and so much more. Visit www.agacgfm.org often!
Membership recruitment and retention is a never-ending effort. I cannot overstate the importance
of AGA membership, because it is our members who keep AGA vibrant and strong.
Success is up to each and every one of us. And remember, if you are a longtime member or
brand-new to AGA, each of you plays an important part in moving our Association forward.
Let me close by saying how passionate I feel about AGA. It has shaped me in so many ways. I’ve
been a member for 24 years, and not only have I learned from some of the most respected
members of the government financial management community, but I’ve made lasting friendships
These professionals, at all levels of government, have shown me better ways to do my own job—
AGA has helped me build leadership skills while providing me with training to keep me at the top
of my game. My active involvement at the chapter level has also provided me with many
opportunities to give back to my community.
Join me in ―Taking Accountability to the Next Level,‖ by giving back to AGA and recruiting
accountability professionals at all levels of government to our Association.
The following members of AGA’s Baltimore Chapter will be honored at this year’s Social Security
Administration’s Honor Awards ceremony. These employees will receive SSA’s highest honor
award, the commissioner’s citation: Tom Bianco, CPA, Dawn (Burse) Green, CPA, Carla Krabbe,
CGFM, CPA, Christopher Molander, CGFM, Ron Sayers and Frank Williams.
Patrick M. Byer Sr., MBA, CGFM, CPA, CISA, a member of AGA’s Washington, D.C. Chapter,
has earned his Certified Information Systems Auditor (CISA) designation. The CISA is the
Information Systems Audit and Control Association’s cornerstone certification, measuring
excellence in IS auditing, control and security. Byer, a partner in the Washington, D.C. office of
Clifton Gunderson LLP, has more than 15 years of auditing, accounting and consulting
experience with an emphasis on government agencies.
Dennis Fischer, CGFM, a member of AGA’s Washington, D.C. Chapter, has joined Grant
Thornton as director for Government Innovation. Fischer is former commissioner of the Federal
Technology Service of the General Services Administration (GSA), and most recently vice
president of VISA USA’s Sales and Integrated Solutions division. In his position at VISA, Fischer
was responsible for VISA’s commercial programs for the federal government through the GSA
Mark Funkhouser, Ph.D., a member of AGA’s Kansas City Chapter and the city auditor of Kansas
City, MO, has been selected as one of the 11 Public Officials of the Year 2003 by Governing
magazine, the American Society for Public Administration announced recently. Governing
accepts hundreds of nominations among top-level elected, appointed and career officials from
any branch of state or local government. The prestigious awards will be presented at a gala
dinner in Washington, D.C. on Nov. 13. Governing will announce its winners in the magazine’s
C. Morgan Kinghorn, CGFM, a member of AGA’s Washington, D.C. Chapter, has been selected
as the next president of the National Academy of Public Administration. Elected an Academy
Fellow in 1992, Kinghorn has more than three decades of public and private sector leadership
experience. He served as controller and chief financial officer of the U.S. Internal Revenue
Service from 1990 to 1995. Prior to that time, he was assistant director for Financial Management
at the U.S. Office of Management and Budget. More recently, he was a partner with IBM
Business Consulting Services in Washington, D.C, where he led IBM’s Public Sector Financial
Management Practice. He was the co-chair of the 2003 PDC Technical Committee.
Two members of AGA’s Washington, D.C. Chapter, Sharnell Montgomery and Kate Schley,
received promotions within Grant Thornton’s Global Public Sector’s Financial Management
Solutions practice—Montgomery to senior consultant and Schley to manager.
Angie Paul, a member of AGA’s East Tennessee Chapter, was recently chosen as a member of
Tennessee Valley Authority’s (TVA) newly formed Inspections Division. The inspections team is
made up to auditors and investigators from TVA’s Office of the Inspector General with a focus on
finding fraud internal and external to TVA.
James P. Wesberry Jr., CGFM, CPA, a member of AGA’s Washington, D.C. Chapter, was
awarded the highest honor of the Western Hemisphere Accountancy Profession at the XXV
Interamerican Accounting Conference held in Panama, Sept. 7-12, 2003 for his ―indisputable
professional merits, his ethical values and the interest, enthusiasm and imponderable labor,
placed at the service of the accountancy profession.‖ Titled in Spanish ―Contador Benemerito de
las Americas,‖ the award is best translated as ―Most Meritorious Accountant of the Americas.‖
Only 22 Western Hemisphere CPAs have been so honored over the past 52 years since the
award was established. Wesberry is the third CPA from the United States to receive the award.
He has been an AGA member for more than 35 years and has held national leadership positions.
Wesberry now resides in Mexico City where he directs USAID’s Project ATLATL, designed to
assist in Mexico’s efforts to fight corruption in government.
CGFM Training Series Scheduled in Atlanta, Washington, D.C.
The following is a schedule for the CGFM Training Series, jointly offered by AGA and
Management Concepts. The courses are: Course 1, The Governmental Environment (8 CPE
hours); Course 2, Governmental Accounting, Financial Reporting and Budgeting (24 CPE hours);
Course 3, Governmental Financial Management and Control (16 CPE hours).
The CGFM Training Series provides a solid foundation in auditing, accounting, financial
management and budgeting—while instilling the confidence candidates need to sit for the CGFM
Examinations. All financial managers can benefit from this valuable training.
Nov. 12, 2003 Course 1: The Governmental Environment
Nov. 13-14, 2003 Course 3: Governmental Financial Management and Control
Nov. 17-19, 2003 Course 2: Governmental Accounting, Financial Reporting and Budgeting
Dec. 3, 2003 Course 1: The Governmental Environment
Dec. 4-5, 2003 Course 3: Governmental Financial Management and Control
Dec. 8-10, 2003 Course 2: Governmental Accounting, Financial Reporting and Budgeting
To register for any of these courses, contact Management Concepts, at 703.790.9595 or visit
7 • AGA’s Dallas and Fort Worth Chapters are jointly sponsoring a one-day training conference,
worth 8 CPE hours, at the Holiday Inn, 1507 N. Watson Road, in Arlington, TX. The conference
theme is ―Fighting Fraud in the 21st Century‖ and will cover four topics: Technology Fraud and
Terrorism; Internal Control; The Art of Questioning; and SAS 99 (New Fraud Standard Update).
The instructor is Billy Morehead, CGFM, CPA, vice president of finance and instructor of
accountancy at Delta State University, Cleveland, MS. Morehead also serves as AGA’s Section II
Regional Vice President. Registration fees are $65 for members, $55 for retired members and
$130 for nonmembers. To register, contact Raylene Mason, CGFM, at 817.685.2450, ext. 227, or
Lisa Lara at 817.685.2450, ext. 225.
13 • AGA’s Indianapolis Chapter will host its Fall Professional Development Conference, worth 6
CPE hours, at the Primo North Banquet and Conference Center in Indianapolis. Topics include
financial management and accounting issues. Contact Mary Riley at 317.510.5436 or
17 - 19 • The National Electronic Commerce Coordinating Council is hosting its seventh annual
conference, ―Crossing Boundaries for Better Government: Moving from Ideas to Results.‖ Worth
18 CPE hours, the conference is set for the Sheraton Imperial Hotel and Convention Center,
Raleigh/Durham/Research Triangle Park, NC. Concurrent sessions include: identity
management, cross-boundary governance, procurement and more. Hear from top policy-makers
discuss cross-boundary integration as a key to successful government in this time of budget
shortfalls. Contact Evie Barry at 859.276.1147 or email@example.com. For more details, go to
18 • AGA’s East Tennessee Chapter is sponsoring its fall seminar, worth 4 CPE hours, at the
Naval Reserve Center in Knoxville, featuring Richard Moore, inspector general,
Tennessee Valley Authority. He will speak on ―Detecting and Prosecuting White Collar Crime.‖
Fee is $50 for AGA
members and nonmembers. Space is limited. Questions? Contact Mike Blair at 865.632.6056 or
19 • AGA’s Kansas City Chapter is hosting a fall seminar worth 7 CPE hours, featuring AGA
National President-Elect Bobby Derrick, CGFM. Topics include, ―Hire the Right
Person, Ask the Right Questions‖and ―Generations at Work: The New Diversity Initiative.‖ For
more information, contact Robin Reynolds, CGFM, at Robin.firstname.lastname@example.org.
19-20 • AGA’s Richmond and Virginia Peninsula Chapters will host the Eighth Annual Mid-Atlantic
Professional Development Conference, worth 15 CPE hours, at the Williamsburg Hospitality
House at 415 Richmond Road in Williamsburg, VA. Speakers include Karen Alderman, CGFM,
JFMIP; Marcia Buchanan, CGFM, GAO; Wendy Comes, CGFM, FASAB; Joseph Kull, CGFM,
OMB; Robert Reid, CPA, U.S.
Treasury; and AGA’s 2003-2004 National President Jullin
Renthrope, CGFM. The registration fee for members is $180 for both days or $100 for one day
and includes meals. Contact Janine Prybyla at 757.552.8204 or go to www.agarichmond.org for
an agenda and registration form and conference updates.
25 • AGA’s New York Capital Chapter is co-sponsoring its annual fraud seminar with the local
chapter of the Association of Certified Fraud Examiners at the Century House in Latham, NY.
Speakers are James J. Vaughn, CPA, audit
manager for the U.S. Bureau of Alcohol, Tobacco and Firearms; W. Michael Kramer, JD, CFE, a
U.S. licensed attorney and consultant; and Jill Konviser-Levine, NYS inspector
general. Cost is $100 for AGA, ACFE, IIA and ISACA members and $200 for others, with a $20
discount if payment is received by Nov. 12. Eight CPE hours are offered. Contact Rebekah
Stanton at email@example.com or 518.427.4811, or
register at www.aganycap.org.
3 • The American Society for Public Administration Tennessee Chapter and Tennessee State
University’s Institute of Government presents its 18th Annual Symposium, ―Performance-Based
Budgeting,‖ designed to help you make your organization’s performance-based budgeting
process a success. The conference, worth 8 CPE hours, is set for the Willis Conference Center in
Nashville. Sessions will outline the basic theory of performance-based budgeting and examples
from other governments that have implemented it. Early registration rates are available before
Nov. 15. Call Deborah Loveless, CGFM, at 615.747.5258 for more information.
17 • AGA is sponsoring an audio training conference, worth 2 CPE hours, ―FASAB Future—Bold
New Directions,‖ which features Federal Accounting Standards Advisory Board (FASAB)
Executive Director Wendy Comes, CGFM. The two-hour discussion starts at 2 p.m. Eastern time,
with questions taken during the last 30 minutes. Cost is $249 per phone line before Dec. 10 and
$299 after. The call is toll-free, and attendance is unlimited. The only equipment needed for group
participation is a speaker phone. For more information, contact Lin Latham at 800.AGA.2711 or
go to www.agacgfm.org.
2003-2004 AGA CALENDAR
Dec. 5 – 6 • NEC Meeting, AGA National Office, Alexandria, VA.
Dec. 17 • AGA/NASACT Present ―FASAB Future—Bold New Directions‖ Teleconference.
Feb. 19 – 20, 2004 • Second Annual National Leadership Conference, Washington, D.C.
March1, 2004 • Deadline for CEAR Program Submissions.
March 4 – 5, 2004 • NEC Meeting, AGA National Office, Alexandria, VA.
March 6 – 7, 2004 • AGA Leadership Training Workshop, Alexandria, VA.
June 27 – 30, 2004 • 53rd Annual Professional Development Conference & Exposition, Marriott
Wardman Park Hotel, Washington, D.C.
Clarification—Edward W. Stepnick should have been listed as a longtime member in October
TOPICS. He has been a member of the Washington, D.C. Chapter for 35 years.
Member Keeps His AGA Membership Through 40 Years of Changes
Robert (Bob) H. Willis has held many professional roles over his long career—federal
government auditor, computer program manager, instructor and owner of his own CPA firm, just
to name a few—but one thing has stayed the same. He has remained a member of AGA’s Dallas
Chapter for 40 years, longer than any other chapter member.
The chapter honored Willis with a Certificate of Appreciation and AGA’s 40-year membership pin
in September. ―The other 35 people in the room—except for other retirees being honored—were
too young to remember me,‖ he said, laughing.
Willis heard about the Association, then called the Federal Government Accountants Association
(FGAA), from his father-in-law, Arthur Nobles, an early FGAA member, who was then the chief of
general accounting for the U.S. Postal Service in Dallas, where Willis worked for a few years in
the early 1950s. That was just the start of his federal government career. From 1962 through
1989, Willis performed contract audits for the U.S. Navy and the U.S. Department of Health,
Education and Welfare’s new HEW Audit Agency; then, he transferred to the Defense Contract
Audit Agency (DCAA), where he made supervisory auditor in 1967.
―In my early years I was extremely active,‖ Willis recalls. ―I got DCAA auditors involved and we
sort of took over that Dallas Chapter.‖ He said he was elected vice president ―way too young‖ and
when the chapter president’s job was transferred to Atlanta, Willis had to run the FGAA’s Dallas
Chapter. Having been the editor of the chapter’s directory for several years, he added the duty of
putting together the chapter’s newsletter, and used it as a way to keep his colleagues informed of
job opportunities and training events. Willis and the president of the Fort Worth Chapter, who
worked together at Bell Helicopter Company, decided to host a joint dinner meeting in 1967.
Those meetings became joint conferences, with the National President usually serving as
keynote speaker, and have been held every year since.
As a special projects program manager for DCAA’s Atlanta Regional Office, Willis coordinated
activities with the U.S. General Accounting Office’s Dallas Regional Office. He observed that his
connection to FGAA, renamed AGA in 1975, opened many doors. ―I was very involved with other
federal agencies,‖ he said, ―and my AGA membership made me welcome to visit them.‖
With DCAA he served four tours supervising teams of auditors performing the most complex
audits. He served as the original Electronic Data Processing (EDP) systems auditor for the
DCAA’s Atlanta Region, and finally as chief of the Atlanta Region’s Dallas Special Projects Office,
which had teams performing operations audits, EDP audits and programs for improving audits by
using advanced technologies.
―I was a computer guru for 30 of my 40 years, and managed field offices for 10 years. I worked in
so many field offices in three regions (Atlanta, Chicago and Dallas) I couldn’t count them all,‖ he
After winning the top National Research Award for FGAA’s Dallas Chapter, Willis was a leader in
FGAA (and later AGA) training sessions for FGAA’s members in the use of time-shared
computers in the 1970s. When he had trained more than 1,000 employees of DCAA and other
government audit agencies in seven major cities, he quit keeping count of attendees. The Dallas
Chapter made Willis its Financial Manager of the Year in 1979.
Add to his resume that he designed and installed complete financial accounting systems, installed
a dozen of the first 24 local area networks (LANs) for Atlanta Region field offices and taught at
the DCAA’s Contract Audit Institute more than 20 times.
His certifications include Certified Professional Contracts Manager (CPCM) and Certified Fraud
Examiner (CFE) along with his CPA. After 40 years of membership, the Texas Society of Certified
Public Accountants granted Willis a free lifetime membership.
Willis made a career shift in 1989. As owner of Robert H. Willis & Associates, he provided
government contractor advisory services to firms doing business with the U.S. government,
particularly the U.S. Department of Defense. In 1991 Bob formed his Robert H. Willis &
Associates (30 retired DCAA audit managers) Joint Venture (RHW&A JV) with one of the largest
Southwestern accounting firms, Lane Gorman Trubitt, LLP (LGT). Willis used his CPCM skills to
capture a series of auditing contracts and work orders over five years of failed savings and loans
for the Resolution Trust Corporation (RTC), ending in 1996 with four large-scale bank audits done
for the Federal Deposit Insurance Corporation, as it re-assumed oversight after the sunset of the
Through his company, he has also been able to work closely with his son and daughter, both
successful CPAs. Willis formed a Government Services Division for LGT as an LGT principal
alongside his own daughter, Lee Ann Collins, who made principal (she’s now a partner) while
Willis was managing partner of the RHW&A JV.
Through it all Willis has maintained his AGA membership, attending the monthly meetings and
participating in training events, often as an instructor. He has no doubt that his association with
AGA advanced his career.
―Did it help my career? I thought it helped a whole lot,‖ he said. ―You usually don’t know other
government people if you don’t go to AGA.‖ He noted that it would be difficult to share information
with colleagues without active involvement in a professional organization. Willis always believed
the cross-training AGA provided was valuable, and was offered at a fraction of the cost of the
CPAs’ professional associations.
After 40 years, Willis is folding up his CPA practice, but is keeping his AGA membership. While
many of his professional associations are winding down, he is accepting new employment for five
to seven months in 2004 serving on the Appraisal Review Board of the Dallas Central Appraisal
District. He wants to remain active, maintain his CPE hours and keep some of his certifications.
―I always thought it was dumb not to get involved and see other people and learn about other
opportunities,‖ he said. And he encourages active involvement, even if the workplace
environment is particularly challenging and demanding. ―I’ve noticed that it’s the busier people
who do most of the volunteer work for the world.‖
—by Christina Camara
’B2B’ AGA Membership Campaign ’Back to Basics, Back to Benefits’
Membership is the lifeblood of our Association. Serving the needs of our members is the driving
force behind our education programs, our certification program, our publications and our
advocacy of issues affecting government financial management.
Recruiting new members and retaining current members takes everyone working together,
especially at the chapter level. I believe one of our best marketing tools is the positive experience
of other members.
So says AGA’s National President, Jullin Renthrope, CGFM, who is challenging every member to
recruit at least one new member into AGA before the close of the membership year, April 30,
2004. And he is challenging our leaders to do even more—to recruit three new members each
before the close of the membership year. This group includes the National Executive Committee,
Regional Vice Presidents and Elects, Regional Coordinators, national board and committee
members, chapter presidents and chapter membership chairs.
No campaign would be complete without an array of enticing incentives and prizes:
• Recruit a member and earn AGA Dollars—back by popular demand!
• Recruit two members and start earning AGA dollars (on full, early career or private sector
• Recruit two members, receive 10 AGA dollars
• From there, earn five AGA dollars for each member recruited
• Redeem for national membership dues, national conference registration, CGFM fees
• Start earning dollars on members recruited Nov. 1, 2003 through April 30, 2004
• Dollars can be redeemed anytime after Dec. 10 and must be used by Aug. 31, 2004.
(Dollars will be awarded at the close of each month and listed on the Members Only site on the
• Grand Prize—sponsor three or more new members and be entered into a drawing to win
a three-night, four-day stay at a four-star hotel. Airfare and hotel accommodations for two
provided. (Trip to be redeemed in the continental U.S.)
• Recruiter of the Year (one winner)—The member who recruits the most new members
from May 1, 2003 through April 30, 2004 receives a plaque and complimentary AGA meeting
registration (NLC05 or PDC04).
• Top Sponsor (two winners)—The next two members who recruit the most new members
from May 1, 2003 through April 30, 2004 each receive a plaque and a complimentary AGA
meeting registration (NLC 2005 or PDC 2004).
• Chapter Overall Growth (six winning chapters)—The six chapters achieving the highest
overall growth percentage for the membership year each win a plaque and a complimentary AGA
meeting registration (NLC05 or PDC04). Each chapter can award the registration to the member
of its choice.
• All sponsors receive an AGA sponsor lapel pin as a thank you gift.
The AGA leader from the above list who recruits the most new members during the membership
year (May 1, 2003 – April 30, 2004) receives airfare and hotel accommodations to the PDC04 in
Start recruiting today!
Ideas To Make National Community Service Week The Best Ever
Please begin making plans now to involve your chapter members in this exciting week-long
event, to make it a great success again next year. We will soon announce the dates for 2004.
We are proud that all kinds of people benefit from the efforts of AGA chapter members through
the work they do in their communities. And we want to know about the success of the Community
Service projects or National Community Service Week project that your chapters undertake.
Please help us spread the good news about the impact your chapters have in the communities
Send photos of community service events to Marie Force, AGA’s director of Communications, at
Send good-quality JPEG pictures, with good resolution (300 dpi), and a detailed caption. Keep in
mind that not every picture submitted will be used for TOPICS, due to the number of AGA
chapters. We believe this is a great tool to get chapters and members involved in community
service. It gives your chapters good exposure.
The following information should prove helpful to chapters as you formulate your community
service plans for the coming year.
Choosing an Idea
Those chapters that already do community service on a regular basis may also find it challenging
to think of new ideas.
As you make your plans for the year, keep in mind:
• Over-committing is easy for those who are service-minded. Be realistic as you consider
the resources you have available. Only make promises that you know you can keep.
• Never stifle creativity, but beware of brainstorming that gets unrealistic. Project goals,
budget constraints, time and human resources must be considered as you choose your event.
• Consider partnering for events with other chapters or organizations in your area.
• A community service activity can give everyone an opportunity to support your cause.
Chapter activities can involve newly recruited members and or recent retirees.
National Community Service Week Project Ideas:
• Provide baby-sitting, transportation and meal services at your local Red Cross homeless
• Work the phone banks during the Children’s Miracle Network Telethon, or any other local
nonprofit television station or program.
• Host a group of ―at-risk‖ kids at the zoo.
• Assist in development of a new community park/playground.
• Speak to the recreational director of a nursing home about making a day special with a
musical activity. Recruit a musician to volunteer his or her time and play the oldies residents
might want to hear.
• Spend the day making needed repairs, decorating or landscaping.
• Contact a fire or police station, church, synagogue, mosque or home health care
supervisor at a local hospital to find those senior citizens in need of your assistance. Each person
can be paired with another individual who might need help with laundry or yard work. Afterward,
everyone involved can meet for a brunch that welcomes senior citizens and their chapter
• Visit with hospital patients whose families are out of town. Also, chronically ill patients
who remain hospitalized for an extended stay, in need of companionship, may enjoy company for
one or two hours per week, or per month. Speak to the volunteer coordinator about your
committee members forming teams for this activity.
• Bring fresh flowers to a critical care or intensive care unit waiting area. The decorations
will bring warmth to an area in which stressed family members must spend a great deal of time.
• Help at shelters for the homeless or safe havens for victims of violence. These shelters
are often in need of all the things your chapter can offer. Ask shelter staff what would make their
jobs easier, and make it known to your members that you have ―adopted‖ the facility.
• Collect donations of clothing or food.
• Find a store that will match your members’ donations and purchasing gift certificates
there. Use a scale and award a prize or Certificate of Recognition (www.agacgfm.org) to the
person who brings the most bags of clothing. Advertise ―Tip the Scales‖ prizes, such as gift
certificates, that will be awarded to those whose donations go over a certain amount.
• Donate to food banks and other agencies to replenish their supplies. Arrange a multi-site
food collection with a chain of grocery stores in your area. Prepare a flyer ahead of time listing
those items that are most needed along with a brief description of the organization that will
receive the donation. Station volunteers at the entrance (surrounded by your AGA chapter sign,
and/or banners) to hand out the flyers and ask shoppers to consider purchasing a few extra items
for your cause. Collect donations in grocery carts as people exit the store, and, at the end of the
day, ask that these items be ―rung up‖ by a cashier to determine the total dollar amount of items
donated. Or arrange to have the items weighed to determine how many pounds of food were
• Consider projects that draw upon the professional skills and expertise of your members.
For example, an accountant can help with income tax forms for those who are unable to afford
this service. A group of members representing different fields of study (accounting, budgeting,
finance, management) may want to host a career day at a local school.
Multiple Service Activities
Be ambitious, spread your service around town! Arrange a schedule of service opportunities that
require different skills and various time commitments. Members will appreciate the opportunity to
be involved in a variety of projects and the ability to help at times that work best with their
schedules. Sponsoring a different event for every day of the week can seem overwhelming and
difficult to coordinate. Don’t be intimidated…the key to success is in your advance planning and
National nonprofits also have a great network of resources and projects in which your chapter can
easily participate. Be on the lookout for those causes that may not be as well known—they
always need new volunteers and help in getting their message out in the community.
There are many groups in your area that have well-established service projects and could use
your assistance. Finding them is as easy as picking up the phone book! Get in touch with some of
• Government human services programs
• Churches and synagogues
• Chambers of commerce
• Junior chambers of commerce (Jaycees)
• Volunteer centers in county government offices
• Mayors’ offices (they often have special initiatives).
Here is a brief list of nonprofits that may have an office in your area*:
American Red Cross—www.redcross.org/
March of Dimes—www.modimes.org/
American Cancer Society—www.cancer.org/
Big Brothers/Big Sisters—www.bbbsa.org/
Habitat for Humanity—www.habitat.org/
Susan G. Komen Foundation—www.komen.org/
Dress for Success—www.dressforsuccess.org/
Juvenile Diabetes Research
Leukemia & Lymphoma Society—www.leukemia.org/
*AGA does not endorse, support or have any vested interest to any of the aforementioned
organizations. The above list is only a sample of nationally recognized nonprofit or charitable
Use National Service Community Week to generate enthusiasm and funds for your selected
charity, or charities, by conducting a promotion. Enlist the support of one popular business, a few
businesses on the same street, a mall or shopping center. Be logical and creative as you
approach businesses about this project.
Think realistically about requests you respond to and why. Remember that you are giving people
an opportunity to make a difference. They very well may not have the time or initiative you do, but
they care about the community and will take part if you make it easy. Be specific in your
advertising and let people know what you’re raising money for, be it a scholarship fund or a
charity. When you organize an appealing event, people won’t mind paying for it. If you are
planning an event with overhead costs, be sure you can draw a crowd. If you are suggesting a
donation, do not be shy about requesting a realistic contribution.
Everyone loves something free, no matter what it is. And it is appealing for businesses to be
listed on promotional material and thanked during events. Another option involves sharing display
of logos and mailing costs.
• What stores will members patronize for the purpose of supporting an AGA Scholarship
Fund (as an example)?
• Whose business is in need of a little creative advertising?
• In what ways can you draw nonmembers into stores, restaurants or shops?
• Each business might celebrate National Community Service Week by donating a portion
of all sales for a day or the entire week to your scholarship. ―AGA Shares with Your Community
Day‖ would award a discount to customers who mention they heard of the store or business
promotion via an AGA member.
• Throughout the week, a restaurant could contribute proceeds from a difficult-to-fill, large
table that will be reserved for AGA chapter members. A breakfast special could feature a special
platter on the menu and be promoted to all local organizations that support the charity or charities
of your choice.
Encourage Members to Involve Employers
Your members will spread the message of National Community Service Week where they work, if
you give them ways of doing so. In approaching employers, make sure to share the news about
your AGA chapter. With so many worthwhile causes asking for support, it is important to
demonstrate the importance of National Community Service Week and the positive impact it will
have on employees—members and nonmembers alike. Prepare a draft for announcements in
internal memos, electronic mail or bulletin board postings, as allowed by your entity or employer.
• Approach the appropriate person in your organization/agency about temporary flex time
or service leave. In your requests, provide easy-to-implement project ideas, like those outlined
• Encourage participation in short-term activities, conducted during work lunch hour, or
right after work shifts. Recruit a team for a fun run or fitness walk during National Community
• Talk to human resources departments about collecting a donation from those who want a
casual dress code on Friday.
• Make or distribute meals for the homeless, as an easy and rewarding half-day project to
bring colleagues together for a morale-lifting activity.
• Donate used furniture and equipment to nonprofit organizations. Research a donation of
items that have stolen space in your office suite for too long.
• Throw a ―shirt-off-your-back party.‖ Offer morning breakfast treats to those who clean out
cluttered closets and bring items for delivery to a homeless shelter.
• Coordinate a collection in your organization of toys and books that have been outgrown.
Employers who help support National Community Service Week deserve recognition and a thank
you also. A letter from your chapter to the agency/organization head will make a positive
impression and give the organization a reason to participate in the future. A small gift such as a
chapter T-shirt or other AGA chapter item would also be appropriate and serve as a reminder of
your group’s appreciation.
Consider decorating the area where your service project is to take place. A strong visual
statement will attract interest in your activity and is especially important if you have media
coverage during your event. Rent a helium tank and display balloons, as you greet volunteers
and guests as they arrive. Post a banner with the name of your chapter nearby. And don’t forget
to decorate your volunteers—wearing National Community Service Week T-shirts or other AGA
chapter items helps promote membership pride and advertise your event. Attracting media
attention to your chapter during AGA National Community Service Week has obvious benefits to
your organization. It promotes your chapter within your community and can serve as a catalyst to
increase participation and membership. Most important, media attention during National
Community Service Week has the potential to directly benefit your community service activity.
Done effectively, it can generate public awareness of AGA and other chapter attributes.
A media plan for National Community Service Week can be extensive and bring additional
resources to your chapter. Use radio, print and television media to promote your chapter’s special
event or activity that is being held during National Service Week. If it is not possible for you to
secure commitments from a variety of media representatives, use a modified approach. Ensure
that somehow, somewhere, someone is promoting National Community Service Week locally.
This is an important event and your community needs to know about it. Work closely with those
who have proven to be helpful in previous efforts. Let your community leaders know how
important it is for them to assist your group in bringing National Community Service Week and
your local service project to the attention of the community and their colleagues.
Suggestions for Working With the Media
Blend components of the following strategies to develop your media plan for National Community
Service Week. Research the intended audience of programs when possible and structure your
approach accordingly. Remember to follow up with telephone calls, volunteering additional
information and support. Send a letter to key broadcast media in your community, asking for their
support for National Community Service Week and your local community activity. Mention
previous involvement to those you have dealt with before and introduce yourself to those with
whom you have not had contact. Arrange to meet them early on, if at all possible, and solicit their
advice concerning how to plan an effective promotional.
At the initial meeting, explore what avenues of no-cost advertising exist, validate deadlines,
frequency of promotion (daily, hourly, weekly, etc.), contact person and all other vital information
for your file. You will use this to plan a timeline for effective promotion.
—by Idabel Daly
GASB Issues Report on Communicating Performance Information—The Governmental
Accounting Standards Board (GASB) recently published a Special Report, Reporting
Performance Information: Suggested Criteria for Effective Communication, which presents a set
of suggested criteria for use in developing external reports on performance information. The 16
suggested criteria provide guidance that should result in reports that communicate relevant,
reliable information about the performance of government programs and services. Charter
participants in AGA’s Certificate of Excellence in Service Efforts and Accomplishments Reporting
Program gain firsthand experience with the GASB criteria and an in-depth evaluation from 60
professional reviewers. For a list of participating governments, see page 19. The GASB’s report
may be obtained by calling 800.748.0659 or placing an order at www.gasb.org. Additional
information on the GASB’s SEA research project can be obtained at www.seagov.org.
Meanwhile, the National Center for Civic Innovation has announced the availability of $30,000 in
grants funded by the Alfred P. Sloan Foundation to encourage state and local governments to
apply the GASB’s suggested criteria. For more information, on submitting grant proposals, go to
COMMENTS FROM AGA’s CEAR CEREMONY
On September 12, 2003 AGA hosted its fifth annual Certificate of Excellence in Accountability
Reporting (CEAR) Program Awards Ceremony to recognize the recipients of the Certificate of
Excellence. Patricia McGinnis, president and CEO of the Council for Excellence in Government,
originally expected to personally attend the event and share these remarks.
I’m very pleased to join you all in this celebration of Excellence in Government. This event and
the agencies you are recognizing are helping to chart the path toward higher government
performance and greater accountability to the public.
The Council for Excellence in Government, which celebrates its 20th anniversary this year, is
dedicated to two goals, which are quite strongly related: Improving the
performance of government, and improving public trust and participation in government.
It is our firm belief that as the public sees the performance of its government improving, trust and
participation will increase.
Greater public trust in government is a cornerstone of our democracy. As it grows, it gives
government the capital of public ―good will‖ to engage in bolder efforts to improve the quality of
life in our nation and around the world. High quality public reporting on performance is an
essential tool for public accountability and trust.
I know that AGA has been recognizing the highest quality annual financial accountability reports
from government agencies for some years. I believe that effort has played an important role in
raising the quality and usefulness of those reports.
This year for the first time, the law requires agencies to combine financial reports with the annual
performance reports required by the Government Performance and Results Act. The integration
of performance data and financial data across all departments can now, for the first time, begin to
present to the public a meaningful picture of what their tax dollars are being spent for in an
As the owners of government, the American people deserve to receive an understandable
accounting, a meaningful annual report, of how their agencies are doing and the return on their
investment, in the short term and in the long term. The challenge is to provide often complex
information in an easy-to-use format. As we all know, reports for their own sake are of limited
value. But I believe that by raising the profile of these reports through these awards, they can
become important tools for public accountability. If more attention is paid to the performance
described in these reports, that will support efforts inside agencies to manage more effectively.
Managers will be able to report on better and better performance, and as importantly, address
with candor how they are dealing with problems and shortfalls.
Today’s award ceremony marks a milestone on the path toward excellence in accountability
reporting. I mean by that to distinguish on the one hand, between the desired end result of
uniformly high quality integrated financial and performance reports that fairly reflect actual agency
management effort, and on the other, today’s marker for progress toward that result. Today we
are recognizing the agencies that have been found through AGA’s peer review process to have
done the best reports this year. We are not declaring victory.
Just as it has taken years of hard work in the agencies, OMB and the financial community to
establish the standards of high quality for financial reports, so it will take more years and more
hard work to develop and test standards for high-quality integrated reports in the many complex
settings of government programming. I cannot imagine a better way to begin that process than by
building on AGA’s long experience and recognized competence in the financial arena.
I am so pleased to see that we are joined today by high- level representation from the Office of
Management and Budget in the person of Robert Shea, counselor to the deputy director for
Management and governmentwide leader for Budget and Performance Integration. OMB’s
current efforts to improve the way in which performance information is systematically incorporated
into decision-making is itself a key milestone in the process of improving the quality of decision-
making and performance. That effort can only be enhanced by the kind of high quality public
reporting we are encouraging through these awards.
The Council joins with AGA, OMB, and others in the continuing effort to improve the quality of
Performance and Accountability Reports. We are all in this business for the long haul and have
every confidence that better government will be the result. This is all about excellence in
Let me join everyone here today in extending my congratulations to all the winners, and in
expressing my confidence that your reports will continue to improve and that you will be joined in
the future by many other agencies as they too rise with increasing success to this important
The Council for Excellence in Government is a nonpartisan, nonprofit, national organization
committed to improving government performance at all levels and increasing citizen confidence
and participation in governance. Visit www.excelgov.org for more information.
FEDERAL ACCOUNTING CORNER by Simcha Kuritzky, CGFM, CPA
Rewriting History? Part II—Data Model Changes
In recent years, Treasury FMS has increased the amount of detail required in their trial balance-
based interfaces (FACTS and FACTS II), especially in the area of Trading Partner. There is a
JFMIP requirement that such detail come from the reporting agency’s accounting system. But
what does an agency do when the new requirements force them to increase the level of detail
that has already been recorded? If the balances must come from the accounting system, then the
detail must be added retroactively.
An agency wishes to restate their accounts receivable balances so they include agency
Department ID and Fund Group. Their first step is to update their vendor file to include these
fields for all federal agency vendors.
The quickest solution would then be to add these fields to the accounts receivable subsidiary
ledger, and run a program to populate them with this information from the vendor file. This
provides a current balance, but that is all it provides. To get balance information for different
points in time, it is necessary to add this information to the journals.
Restating the proprietary receivable accounts (e.g., 1310, 1320, and 1350) in the journals is
relatively straightforward, whether this is done for all journals or just to establish a beginning
balance for the current year. Since there are no accounting model changes or closing entries, the
process only has to read all journal entries and add the new attributes. If only beginning balances
for the current year are needed, then one can summarize the prior-year entries by appropriation
symbol, GL account, and vendor first, and then discard entries that net to zero. However,
because the vendor detail was not required in times past, the agency may have recorded some
activity, such as corrections, adjustments, accruals and other summary entries without the proper
vendor information (or with a blank vendor). Unfortunately, the only way to handle that activity is
to back out the entries that have the wrong vendor and put them back in with the correct vendor.
Restating the budgetary receivable account 4251 presents special difficulties. The agency first
has to establish when each accounting model was used. Let us say that the agency model prior
to FY2000 used account 4250 for reimbursements earned, not just receivable, and it closed at
year end. For FY2000 on, accounts 4251 and 4252 are used for reimbursements, with 4252
closing to 4210 at year end.
If a complete restatement of journals is desired, then the postings to account 4250 in the pre-
FY2000 journals has to be split into two groups: cash entries, which are represented by account
4252 in the new journal, and receivable entries, represented by 4251. The collection postings,
which did not post to budgetary accounts, will have to be amended to include a dr. 4252 cr. 4251
posting (or its backout). The post-FY1999 entries to accounts 4251 and 4252 can be kept as is.
The new vendor attribute details will be added to all old journal records.
If only a FY2004 beginning balance is needed, the agency has two choices. They can restate the
budgetary postings as above, or they can base them on the accounts receivable subsidiary
ledger. Restating the budgetary postings for entries made before FY2000 requires the same
complicated split out and amendments as a complete restatement. The FY2000 beginning
balance entry for account 4251 cannot be used, because it contains no vendor detail, so the
receivable collections that occurred in FY2000 and later would create negative receivable
Since the SGL requires that account 4251 be supported by the proprietary receivable balances,
and the proprietary accounts are real, for most agencies the easiest course of action would be to
copy all the proprietary entries, and substitute the budgetary account in their stead. First, though,
the agency would have to compare the current beginning balances of all proprietary and
budgetary receivable accounts, and document any differences. They would have to post entries
to eliminate these differences in the old journal before switching to the new journal. By ―switch,‖ I
mean that the old journals would be archived, and the new, restated journals substituted in their
place. So the adjusting entries would disappear. If these adjustments were really needed, then no
further action would be necessary. However, if these adjustments were only entered because of
timing differences, then the agency should reverse these entries in the new journals.
Comments, suggestions, and critiques are welcome. Send them to Simcha.Kuritzky@ams.com,
and not to AGA.
CPE Deadline Approaching For Those Who Earned CGFM in 1994, 1995, 1997, 1999, 2001
Time is rushing by—don’t get caught short in meeting your CPE requirement. Just a reminder to
those of you who were awarded your CGFM in the years 1994, 1995, 1997, 1999 or 2001—you
need to meet the two-year, 80-hour CPE requirement by Dec. 31, 2003. You can find your award
year on your CGFM certificate and your CGFM renewal card.
There are many opportunities for you to earn the required CPE hours before the end of the year.
AGA’s Governmental Environment course is available online; the Journal of Government
Financial Management offers 3 CPE hours for each issue through the CPE Online program; and
you can access financial management courses through Micromash and SmartPros, two
educational organizations in partnership with AGA. These opportunities can be found on AGA’s
website at www.agacgfm.org/education/educationdefault.aspx.
Federal government employees have free access to e-training through the Government Online
Learning Center (www.golearn.gov). At the local level, check out CPE activities offered by your
local chapter and/or training programs offered by other financial management organizations,
educational organizations, foundations and associations such as the IIA, GFOA and AICPA.
If you find it difficult to attend a conventional classroom course, many nontraditional opportunities
are also available to you. For example, distance learning opportunities include correspondence
courses, online classes or courses offered through audio tapes or videos. You may also earn
CPE hours by serving as a speaker, instructor or discussion leader at group programs that qualify
for CPE hours. Published articles and books on topics and subjects related to your expertise and
that contribute to your professional proficiency can also be applied toward the CPE requirement.
The CPE hours must be in the government financial management field or related technical topics.
Please remember to retain backup materials in case you are audited. To read in more detail
about the CGFM CPE requirements please visit www.agacgfm.org/cgfm/
Congratulations To The Newest CGFMs
Linda Bagwell, CGFM, Southwest Texas State University, San Marcos, TX; AeRyon Kang Calfee,
CGFM, U.S. Department of Defense, Rock Island, IL; Pamela Gail D. Cook, CGFM, Anderson
County Government, Clinton, TN; James R. Cummiskey, CGFM, Cotton & Company LLP,
Alexandria, VA; Carol L. Good, CGFM, Central Intelligence Agency, Manassas, VA; Michael F.
Hancock, CGFM, State of Missouri, Jefferson City, MO; Bruce S. Henshel, CGFM, U.S.
Department of Commerce, Owings Mills, MD; Larita J. Killian, CGFM, Defense Finance and
Accounting Service (DFAS), Columbus, OH; Karen Alicia Landry, CGFM, CPA, Central
Intelligence Agency, Alexandria, VA; Claire Louise Nemeth, CGFM, DFAS, Rock Island, IL;
Carmen E. Pearlstein, CGFM, KPMG, Washington, D.C.; Tracy R. Probert, CGFM, CPA, Schmitt,
Griffiths, Smith, West Haven, UT; Gregory A. Romerosa, CGFM, IBM Consulting, Arlington, VA
Special Back to School Offer
AGA is offering a 20 percent discount as a Back To School Special for The Governmental
Environment online course. The cost of this online course is $195, but during this special offer
you can purchase it for $156. This online course is a value-added resource to the financial
management professionals who are interested in learning more about the government
environment in which they work. It will also help individuals prepare for the CGFM Examination of
the same name. This course is available 24 hours a day, seven days a week from the comfort of
home or office and offers 8 CPE hours. To access the course, please visit the AGA website at
www.agacgfm.org/cgfm/ prepare/onlinecourses.aspx and click on ―Register for the Online
Course.‖ Hurry—this offer ends December 31, 2003!
When asked how he conquered the world, Alexander the Great replied: “By not delaying.”
Order Your CGFM Exam 2 Study Guide Today!
You may not be looking to conquer the world, but if you are looking to improve your career
opportunities, you do not want to delay any longer. Begin earning your CGFM credential by
ordering the just-published CGFM Exam 2 Study Guide today! ―The CGFM Exam 2 Study Guide
is better organized, easier to read, has better journal entry examples... I can’t say enough good
things about this guide. It’s a much better book to prepare for the exam and an excellent
reference tool for the students to keep,‖ said Mitch Laine, CGFM, Past AGA National President,
instructor, Management Concepts CGFM Courses. You can order your study guide by going to
the AGA website at www.agacgfm.org and clicking
on the guide photograph. Or see page 17 in this issue of TOPICS. Please fax the order form to
The following governments are advancing AGA’s Sloan Foundation-funded initiative, the
Certificate of Excellence in Service Efforts and Accomplishments Reporting Program, by stepping
forward as charter participants in the program’s Pilot Year. The program’s objective is to help
state and local governments more effectively communicate performance information. The Pilot
Year is designed to develop experience with the Draft Review Guidelines and to otherwise
prepare for an Implementation Year. Charter participants will receive an in-depth peer review
evaluation of their performance report and recommendations for improving the report’s content
and structure. They will also gain firsthand experience with GASB’s suggested criteria for
reporting performance information. AGA expresses appreciation to these pioneering governments
for their contributions to shaping the program. (The dates in parenthesis indicate when the report
will be release and submitted to AGA.)
• Iowa (January 2004)
• Missouri, Department of Transportation, MoDOT Dashboard Measurements of
Performance, June 17, 2003
• Oregon (January 2004)
• DeKalb County, GA, DeKalb County Executive Level Performance Management
Indicators Report 2002
• Franklin County, OH, Franklin County 2003 Annual Budget
• King County, WA, King County Benchmarks 2003—Land Use
• Maricopa County, AZ, Maricopa County Performance Report July 2003
• Montgomery County, MD, Montgomery Measures Up! (Fall 2003)
• Multnomah County, OR, Social and Health Services, Service Efforts and
Accomplishments Report 2002
• Prince William County, VA, Service Efforts and Accomplishments Report 2003 (February
• Austin, TX, City Scorecard, October 2002
• Bellevue, WA, City of Bellevue, Washington 2002 Performance Measures, August 2003
• Charlotte, NC, FY2003 Year End Corporate Performance Report
• Detroit, MI, City of Detroit 2001 Service Efforts and Accomplishment Report and the
Citizen Satisfaction Survey Report, April 26, 2002
• Kansas City, MO, City Services Performance Report for Fiscal Year 2002, March 2003
• New York City, NY, The Mayor’s Management Report, Fiscal 2003
• Palo Alto, CA, City of Palo Alto Service Efforts and Accomplishment Report 2002-2003
Annual Report on City Government Performance (January 2004)
• Phoenix, AZ, City Manager’s Executive Report (Winter 2003)
• Portland, OR, City of Portland Service Efforts and Accomplishments: 2002-2003—
Thirteenth Annual Report on City Government Performance
• San Diego, CA, Fiscal Year 2004 Proposed Budget
New Member Sponsors
AGA thanks the following members who have sponsored new members from May to Sept. 30,
12 New Members
Daryl Schwebach, New Mexico
8 New Members
David G. Barrett, CGFM, CPA, New Mexico
7 New Members
Denise Louise Grebert, CPA, New York Capital
4 New Members
Cynthia L. Cox, CGFM, Indianapolis
David Crawford, Ozarks
Mary Ellen Kelley, Boston
Cruz D. Ledesma-Jonson , San Antonio
3 New Members
Ronald L. Cox, CGFM, Indianapolis
Ramona M. Novitski, CGFM, Dayton
Rena Borja Salas, Guam
Patricia V. Shaw, Maine
Kelly Stefanko, Virginia Peninsula
Richard B. Willett, CGFM, CPA, Washington, D.C. n
CGFM EXAM 2 STUDY GUIDE ORDER FORM
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