william taylor presented top iia awardgovernment financial manager. for the previous ten years, he...
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GOVERNMENT FINANCIAL MANAGEMENT WORLD
The International Consortium on Governmental Financial Management (ICGFM)
Vol. 10 September 2000 No. 3
INSIDEPRESIDENT’S MESSAGE . . . . . . . . . . . . . . . . . . . . 2 & 4EXECUTIVE PROFILE: PETER V. ALIFERIS. . . . . . . . . . . . . . . . . . . . . . . . . . . 3W. TAYLOR PRESENTED TOP IIA AWARD . . (Cont.) 4ICGFM MEMBERSHIP APPLICATION . . . . . . . . . . . . . 5ANTI-CORRUPTION SUMMIT 2000 PROGRAM SUMMARY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6IIA RECOMMENDS ADDITIONS TO PUBLIC OVERSIGHT BOARD REPORT . . . . . . . . . . . . . . . . . 7
RAYMOND EINHORN RECEIVED AGA’S HIGHEST HONOR . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . 8 & 9FORUM CORNER . . . . .. . . . . . .. . . . .. . . . . . . . 10 & 11UPCOMING EVENTS . . . . . . . . . . . . . . . . . . . . . . . . . 12
ICGFM Board of Director, William Taylor, receivesthe Bradford Cadmus Memorial Award
(Continued on Page 4)
WWWWWilliam illiam illiam illiam illiam TTTTTaaaaaylor Prylor Prylor Prylor Prylor Presented esented esented esented esented TTTTTopopopopopIIA IIA IIA IIA IIA AAAAAwwwwwarararararddddd
William L. Taylor, CPA, CGFM, auditor generalof the Inter-American Development Bank, re-ceived one of The Institute of Internal Audi-
tors’ most prestigious honors, the Bradford CadmusMemorial Award, at its recent International Conference2000 held in June in New York.
Established in 1965 in memoriam of BradfordCadmus, first managing director of The IIA, theCadmus Award honors a select individual for out-
standing contributions to the internal auditing professionin the form of research, education, publications, or otheractivities. The award recipient is considered one of themost prominent persons in the profession worldwide andis granted lifetime honorary membership in The IIA.
IIA Chairman of the Board Howard J. Johnson, CIA,praised Taylor as “a supportive member and distin-guished practitioner whose outstanding leadership has
advanced the honor, dignity, and recognition of the inter-nal auditing profession throughout the world.” Taylor has been auditor general of the Inter-Ameri-
can Development Bank for more than 38 yearsand a member of The IIA for more than 19 years.
He served in many IIA positions including senior vice chair-man of the board, vice chairman of professional services,chairman of the International Relations Committee, and1995 chairman of the board.
Active in The IIA’s Washington, DC, Chapter, Tay-lor held a variety of offices including presidentand received the chapter’s highly coveted “Per-
son of the Year” award in recognition of his achievementsfor the profession. He also received the 1991 IIAChairman’s Exceptional Volunteer Citation for his out-standing contributions in internal auditing.
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OFFICERSHONORARY CHAIRMAN EMERITUS
ELMER B. STAATS
FORMER COMPTROLLER GENERAL OF THE UNITED STATES
PRESIDENT
JAMES B. DURNIL
NAT’L RURAL ELECTRIC COOPERATIVE ASSOCIATION
VICE PRESIDENTS
MORTIMER A. DITTENHOFER
FLORIDA INTERNATIONAL UNIVERSITY
RAYMOND EINHORN
THE AMERICAN UNIVERSITY
ADOLF J.H. ENTHOVEN
CENTER FOR INT’L ACCOUNTING DEVELOPMENT,UNIVERSITY OF TEXAS AT DALLAS
JAMES R. HAMILTON
VIRGINIA ROBINSON
CONSULTANT
LINDA L. WEEKS
U.S. GENERAL ACCOUNTING OFFICE
SECRETARY GENERAL
AUDREY B. DYSLAND
DIRECTORSPETER ALIFERIS
USDA GRADUATE SCHOOL
RANDOLPH A. ANDERSEN
THE WORLD BANK
PATRICK J. BARRETT
AUDITOR GENERAL, AUSTRALIA
FRANK CAROPRESO
U.S. AGENCY FOR INT’L DEVELOPMENT
VICTOR ENRIQUE CASO LAY
COMPTROLLER GENERAL OF PERU
CHARLES W. CULKIN, JR.ASSOCIATION OF GOVERNMENT ACCOUNTANTS
HARRY C. DORCUS
U.S. AGENCY FOR INT’L DEVELOPMENT
JESSIE W. HUGHES
OLD DOMINION UNIVERSITY
RICHARD D. JOHNSON
STATE AUDITOR, IOWA
RONALD J. POINTS
PRICE WATERHOUSE LLPB. PRESTON RICH
FINANCENET, NATIONAL SCIENCE FOUNDATION
A. GEORGE RUSSELL
THE WORLD BANK
HOMERO SANTOS
BRAZILIAN COURT OF AUDIT
DAVID A. SHAND
THE WORLD BANK
V. K. SHUNGLU
COMPTROLLER & AUDITOR GENERAL, INDIA
WILLIAM L. TAYLOR
INTER-AMERICAN DEVELOPMENT BANK
CORNELIUS TIERNEY
GEORGE WASHINGTON UNIVERSITY
RELMOND VAN DANIKER
NAT’L ASSOC. STATE AUDITORS, COMPTROLLERS
&T REASURERS
ADVISOR TO THE PRESIDENT
JAGDISH C. NARANG
UNITED NATIONS FOUNDATION
ICGFM P UBLICA TIONS EDITOR
VIRGINIA B. ROBINSON, CONSULTANT
The President�s Message
Page 2 Government Financial Management World September 2000
ICGFM President Jim Durnil
(Continued on Page 4)
This summer is a busy time forthe consortium board of direc-tors and we do not consider
our activities to be “business as usual!”Let me brief you or bring you up-to-date on some of these interesting andsomewhat exciting activities that areon the summer agenda of our board.
have arranged for these experts to briefattendees on the most difficult prob-lem of corruption in the expenditureof public monies. Over 50 individualshave already registered for the con-ference, which is definitely going to bea sell out!
The ICGFM Strategic PlanningCommittee met several timesthis summer and is actively
working to find ways to improve ourgovernance and administration. WithLinda Weeks at the helm, the com-mittee hopes to come to our Septem-ber board meeting with recommenda-tions to improve our bylaws, our day-to-day operating policies and proce-dures, our membership database andour automated billing/invoicing system.By restructuring the basic foundationof our organization, the Strategic Plan-ning Committee hopes to identify bet-ter ways that the ICGFM can servethe expressed needs of our member-ship.
Jim Wesberry (Casals & Associ-ates), Bill Taylor (Inter-AmericanDevelopment Bank) and Everette
Mosley (U.S. Agency for InternationalDevelopment) are hard at work or-ganizing ICGFM’s annual, fall confer-ence in Washington, D.C. This year’sconference, the “Anti-CorruptionSummit 2000”, will be held at theHilton Crystal City Hotel in Arlington,Virginia on September 21-23, 2000.Jim, Bill and Everette have reachedout to many experts on the subject ofcorruption in public programs and
The ICGFM board of directorsis extremely please to reportthat Jagdish Narang has volun-
teered and is busy supporting AudreyDysland in her duties as SecretaryGeneral. Due to ever increasing per-sonal commitments, Audrey is nowunable to devote as much time as shehas in the past to manage the adminis-trative aspects of our organization.Jagdish has stepped in and alreadyprovided invaluable assistance in au-tomating our accounting records andimproving the integrity in our financialreporting. Jagdish reports that these
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September 2000 Government Financial Management World Page 3
EXECUTIVE PROFILEEXECUTIVE PROFILEEXECUTIVE PROFILEEXECUTIVE PROFILEEXECUTIVE PROFILE
PETER V. ALIFERISDirector, USDA�s
Government Audit Training Institute
Peter V. Aliferis
Mr. Aliferis is the Director ofthe United States Depart-ment of Agriculture Gradu-
ate School’s Government Audit Train-ing Institute (GATI). The Institute de-velops, promotes, conducts, andevaluates comprehensive training pro-grams for federal, state, and local gov-ernment audit personnel throughoutthe United States and for foreign gov-ernments. He is responsible for theformulation, implementation, opera-tions and evaluation of a fully inte-grated training program for federal,state and local auditors. The Institute’sstudents are primarily professionallyeducated accountants and profession-als working within related academicdisciplines who jointly comprise alarge segment of the governmentalauditor population. As the Institute isa non-appropriated fund instrumen-tality, and relies solely on revenueearned, Mr. Aliferis is charged withthe business responsibility for fiscal,as well as academic success.
Prior to coming to the GraduateSchool, Mr. Aliferis was theDirector of the Special Projects
Office of the Office of the Comptrol-ler General of the United States at theUnited States General AccountingOffice (GAO). While there, he con-ducted an agency-wide review of theproduction and distribution of allGAO products in both print and elec-tronic medium. During his career atthe GAO, he was also the Director
Mr. Aliferis is a member ofthe Institute of InternalAuditors Government Re-
lations Committee, The Board of Di-rectors of the International Consor-tium of Government Financial Man-agement, and the Association of Gov-ernment Accountants AGA Acad-emy Board. He is also a member ofthe Institute of Management Accoun-tants. Mr. Aliferis is the Chairman ofthe Board of Directors of BrowneAcademy, a not-for-profit elementaryschool in Alexandria, Virginia. He hasreceived numerous awards in recog-nition of his contributions includingGAO’s distinguished Service Award,and his leadership was recognized bythe Public Employees Roundtable ingranting to GAO, their first timeaward for excellence in InternationalPrograms.
Mr. Aliferis holds a MastersDegree in Business Admin-istration from Boston Uni-
versity and a Bachelor of Science inBusiness Administration from Nor-wich University. He is a CertifiedGovernment Financial Manager.
For the previous ten years, heserved as the Director of theOffice of International Audit Or-
ganization Liaison, where he was prin-cipally involved in the setting ofINTOSAI world-wide guidelines andstandards for Internal Controls, Audit-ing and Accounting. Mr. Aliferis alsomanaged the International Auditor Fel-lowship Training Program, which pro-vided high quality training to senior of-ficials from national audit offices from
of Operations of the Accounting andInformation Management Division,GAO’s largest technical division.
other countries. Since he joined theGAO in 1974, he also worked in theFederal Personnel and Compensa-tion Division and the General Gov-ernment Division. Before joining theGAO he served in the U.S. Army,from 1969 to 1972.
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Page 4 Government Financial Management World September 2000
(Continued from Page 3)
improvements in our financial accounting could not have beenaccomplished without Audrey’s expert advice and institu-tional knowledge.
A ll of these summer activities byour board members should culminate intoan exciting September board meeting and success-
ful Anti-Corruption Summit! Come, join us!
-- Jim DurnillICGFM President
The President�s Message
TTTTTaaaaaylor Prylor Prylor Prylor Prylor Presented esented esented esented esented TTTTTop IIA op IIA op IIA op IIA op IIA AAAAAwwwwwarararararddddd(Continued from Page 1)
During his 1995 chairmanship,Taylor spearheaded The IIA’sStrategic Renewal Session
which provided The Institute with di-rection and strategies for the future.He expanded The IIA’s conferencesand seminars and introduced its firstinteractive satellite seminar.
The IIA’s Global Forum of in-ternal auditing organizations,which attracted representatives
from 53 countries during its inauguralyear was Taylor’s brainchild. He ledoutreach activities to expand the pro-fession in Latin America and aroundthe world, and arranged numerousevents for visiting international digni-taries including internal auditing del-egations from China, Taiwan, andKorea.
Taylor represented The IIA atmeetings and congresses of theInternational Organization
of Supreme Audit Institute(INTOSAI) and the InternationalConsortium of Governmental
Financial Management (ICGFM)where he offered recommendations forimproving government accountabilityworldwide in regard to environmentalauditing, internal control, and auditingstandards. Taylor promoted internal au-diting with key officials of the GeneralAccounting Office, The Association ofGovernment Auditors, and other Wash-ington organizations. For years, heserved as an IIA ambassador openingdoors and integrating internal auditingin the public and private sector.
Taylor currently serves on TheInstitute’s board of directors andis chairman of the District Rep-
resentatives Committee and representsThe IIA on the board of the ICGFM.He has also assumed chairmanship ofThe IIA’s 2002 International Confer-ence, which will be held in Washington,D.C.
The Pro2Net Web site ad-dress is:
www.accounting.pro2net.com
Pro2Net is an online pub-lisher of accounting news
and research materials, whichreceives more than 250,000users to its network eachmonth.
Jim KaplanAuditNet Coordinator
Email:[email protected]
AuditNet Home Page:http://www.auditnet.org
AUDITNET
AuditNet is the Pro2Net’sFeatured Site, a Web site
that benefits the accounting in-dustry and effectively utilizestechnology.
The IIA’s NEWS RELEASEJune 30, 2000
For further details visit www.theiia.org
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September 2000 Government Financial Management World Page 5
The International Consortium on Governmental Financial ManagementMEMBERSHIP APPLICATION
Complete the application and return it to: International Consortium on GovernmentalFinancial Management (ICGFM), P.O. Box 8665, Silver Spring, MD 20907-USA, Tel: (301) 681-3836, Fax: (301) 681-8620.
Enclosed are annual dues for calendar year ____ (indicate following year if applying after August)for membership indicated below. Membership entitles you to the Consortium Newsletter, GovernmentFinancial Management World, and an annual subscription to our journal, the Public Fund Digest as wellas the annual Compendium on Proceedings of the Washington International Financial Management Forum andproceedings of conferences (in English and Spanish) and research papers as they are published. Membershipalso entitles all persons within the member organizations to special rates for the Forum luncheons and otherConsortium functions and activities.
Organizations may optionally attach names and mailing addresses of up to four additional personsdesignated to receive Consortium mailings in the official language (English). Addresses and titles should beconcise.
Organization Name ________________________________________________________________
Responsible Individual Name __________________________________________________________
Title ____________________________________________________________________________
Mailing Address ____________________________________________________________________
City________________________________________Province/State__________________________
Country ____________________________________Postal Code/Zip __________________________
Telephone __________________________________Fax _________________________________
Internet E-Mail ________________________________________ Cable ________________________
Type of membership and dues (check one only):
REGULAR DUES *DEVELOPING COUNTRIES DUES
o Major Professional Organization . . . . . . . . US $800 US $400o National Organization . . . . . . . . . . . . . . . . US $130 US $ 30o International Organization . . . . . . . . . . . . US $130 US $ 30o Governmental Organization . . . . . . . . . . . .US $130 US $ 30o Private Organization or Firm . . . . . . . . . . US $130 US $ 30o Educational Institution . . . . . . . . . . . . . . . US $ 65 US $ 15o Regional Country Group . . . . . . . . . . . . . . US $130 US $ 30o Individual . . . . . . . . . . . . . . . . . . . . . . . . .US $ 50 US $ 20o Optional **Organization . . . . . . . . . . . . . . US $1,000
Amount remitted with this application: US $______________________
*A special discount is offered to developing countries, countries with economies in transition, andregional groups of such countries to encourage their participation. This discount is available to all countriesother than Australia, Canada, China, Egypt, European countries (except transition economies), India, Iran,Israel, Japan, Kuwait, Libya, Mexico, New Zealand, Nigeria, Oman, Saudi Arabia, United Arab Emirates,USA, Russia, and Venezuela.
**Optional membership (instead of or in addition to regular dues rates) for the support of Consortiumprograms and publications.
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Page 6 Government Financial Management World September 2000
The Panels
Supreme Audit Institution Panel:Ø Kenneth Dye, former Auditor General of Canada,
ModeratorØ Arpad Kovacs, Auditor General of HungaryØ I.P. Singh, Deputy Comptroller and Auditor General of
IndiaØ Raits Cernais, Auditor General of Latvia
Panel on Experiences of Official Anti-Corruption Commis-sions and UnitsØ Ramiro Larrea, President Ecuador Civic Commission
Against Corruption, ModeratorØ Roberto de Michele, Anti-Corruption Office, ArgentinaØ Mario Vircik, Slovakian Steering Commission on Anti-
Corruption
OECD Panel - Role of the Private Sector: Creating Partner-ships to Prevent CorruptionØ Jorge Braga de Macedo, President, OECD Development
Center, Paris, ModeratorØ Nancy Zucker Boswell, Executive Director, Transpar-
ency International - USAØ Michael G. Daigneault, President, Ethics Resource
CenterØ Willard A. Workman, Vice President, Center for Interna-
tional Private Enterprise and Vice President, Interna-tional, U.S Chamber of Commerce
World Bank Panel - Providing Adequate Controls to PreventCorruptionØ Alfonso Sanchez, The World Bank, Moderator
Civil Society Panel - Experiences of Professional, Civic andNon-Governmental OrganizationsØ Carlos Morelli, AAA Project, ModeratorØ Victor Abreu, Executive Director, Interamerican Ac-
counting AssociationØ Rose Inez Ospina, President, Transparency International
- ColombiaØ Kwasi Abeasi, President, Rotary Club of Ghana
The International Consortium on Governmental Financial Managementand The Americas� Accountability Anti-Corruption Project
PresentsXV INTERNATIONAL GOVERNMENTAL FINANCIAL MANAGEMENT CONFERENCE
�ANTI-CORRUPTION SUMMIT 2000�September 21-23, 2000Hilton Crystal City Hotel
Arlington, Virginia
Registration Information on ICGFM Web Site: http://www.anti-corruption.net
SUMMARY PROGRAM
Some of the Top Speakers
Ø David M. Walker, Comptroller General of the United States-- “Supreme Audit Institutions Working to Build Accountabil-ity Systems”
Ø Robert Klitgaard, The RAND Graduate School -- “Pre-venting Corrupt Cities”
Ø Daniel Kaufmann, The World Bank -- “Unbundling Cor-ruption: New Empirics on ‘State Capture’, Bribery and Kick-backs and their Implications for Governance Reforms”
Ø Guido Bertucci, United Nations -- “Anti-Corruption Cru-sades Often Fail to Win Lasting Victories: Why?”
Ø Jack Blum, International Investigator and Attorney -- “Ex-periences of a Corruption Investigator”
Ø Omar Torrijos, Attorney, Panama -- “The 21st CenturyIncorruptible State”
Ø Basil Pflumm, Vice President, Practice Center, Institute ofInternal Auditors -- “E-Commerce Risk: The Perspective fromthe White House Summit”
Some of the Topics
√ “New US Government Anti-Money Laundering Legisla-tion and Policies”√ “The Importance of Blowing the Whistle in InternationalOrganizations”√ “Anti-Corruption Initiatives in the Former Soviet Union:What Went Wrong?”√ “Tracing and Recovering the Riches of Corruption”√ “Internal Control: Corruption’s Strongest Deterrent”
MODERATORS
Graham Joscelyne, Auditor General, The World BankEverett Mosley, Inspector General (Acting), U.S. Agency for International DevelopmentWilliam L. Taylor , Auditor General, Inter-American Development Bank
HOST
James Durnil, President, International Consortium on Governmental Financial Management
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September 2000 Government Financial Management World Page 7
IIA NEWS RELEASE
IIA RECOMMENDS ADDITIONS TO PUBLICOVERSIGHT BOARD REPORT ON FINANCIAL
REPORTING LIABILTY
In testimony before the PublicOversight Board’s Panel on Au-dit Effectiveness this week, The
Institute of Internal Auditors (IIA)commended the Panel on its Expo-sure Draft on increasing the reliabilityof financial reporting, and made rec-ommendations for further improvingthe audit process. The IIA recom-mendations for further improving theaudit process. The IIA recommen-dations focus on enhancing three ar-eas: internal control in the auditingprocess; audit committees; and non-audit services rendered by externalauditors.
which ultimately hold the key to goodgovernance. This framework relieson a “partnership” among audit com-mittees, boards, regulators, externalauditors, internal auditors, and man-agement.”
I nternal control, normally a pri-mary focus of internal auditors, isvital to financial reporting. The IIA
believes that an adequately resourcedinternal auditing function – as partnerswith external auditors and as a key re-source to audit committees – improvesthe quality of financial reporting, ex-ternal audits, and ultimately the confi-dence that investors place in the or-ganization and its financial results.“Because consideration of the workof internal auditors is integral to gain-ing a comprehensive understanding ofthe organization’s risks and internalcontrols, collaborative efforts betweeninternal and external auditors are criti-cal to investigating and reporting pro-cesses and should be encouraged,”says Bishop.
In the corporate governance area,The IIA encouraged the Panel torecommend that the audit com-
mittee receive and review a compre-hensive report on the adequacy andeffectiveness of internal controls de-signed to mitigate risks, and that this
report be based on the work of inter-nal auditors, self-assessments, exter-nal auditors, and other relevantsources.
Finally, The Institute recom-mended that the Panel includeclearly-stated criteria regard-
ing non-audit services that adverselyimpact the independence of the ex-ternal auditors. “The IIA believes thatthe complete assumption of the inter-nal auditing function by theorganization’s external auditing firmimpairs that firm’s independence,”said Bishop. “And because auditcommittees are charged with helpingto ensure outside auditor objectivity,the independence issue relative to non-audit services rendered by CPA firmsshould be clearly understood andcarefully addressed by audit commit-tees and senior management of allpublicly-held organizations.”
For The IIA’s testimony in its en-tirety, see RESPONSE #93under COMMENTARIES in
the GUIDANCE section atwww.theiia.org.
This report is particularly note-worthy because it acknowl-edges changes in the market-
place that have impacted the type andquantity of services offered by inde-pendent accountants,” said IIA Presi-dent William G. Bishop III, CIA. “Italso accurately identifies the need ofincreased reliability in financial report-ing, due to the expanding global in-vestment environment.” Bishop wenton to point out that, although the chal-lenges of today’s changing market-place are dealt with very effectively inthe Exposure Draft, “The IIA believesthat audit effectiveness must also beviewed within the larger framework ofeffective systems of internal control,
IIA’S NEWS RELEASEJuly 20, 2000
Altamonte Springs, Florida, USA
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Page 8 Government Financial Management World September 2000
RAYMOND EINHORN, CGFM,RECEIVES AGA’S HIGHEST HONOR
AGA Charter Member andPast National PresidentRaymond Einhorn, CGFM,
recently received the Robert W. KingMemorial Award, in honor of his 50years of service to the Association ofGovernment Accountants (AGA).The award, conferred in the form of agold medallion, was presented toEinhorn on the last day of theAssociation’s 49th Annual Profes-sional Development Conference &Exposition, held in San Francisco, CA.
Named for the Association’sfounder and first NationalPresident, the King Award is
presented annually to an Associationmember for distinguished service ofsuch significance that it greatly en-hances the Association’s national pres-tige and stature. Einhorn, who
served as National President duringthe 1960-1961 program year, is re-tired from the U.S. General Account-ing Office. He has worked tirelesslythroughout his career and retirement
Einhorn, who had pacemakersurgery just weeks before theawards ceremony, flew to San
Francisco from his home in Virginiato accept the award. He was AGA’sguest of honor throughout the weekand was one of a dozen Past NationalPresidents on hand to help AGA cel-ebrate its 50th Anniversary. In his ac-ceptance remarks, Einhorn com-mented on how much the Associationand the government financial manage-ment profession have changed. Inclosing, he said with much emotion,“I am proud to be an AGA member.”
(Continued on Page 9)
to strengthen accounting principles inthe federal government. He is a mem-ber of AGA’s Washington, D.C.Chapter, which has named its highestaward after him and fellow chartermember T. Jack Gary Jr., CGFM.
Raymond Einhorn thanks the AGA for being awarded thedistinguished King Award
Ray Einhorn was honored with AGA’s top award
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September 2000 Government Financial Management World Page 9
.
The Association of GovernmentAccountants is an 18,500-member professional organi-
zation devoted to the continuing pro-fessional education needs of its mem-bers. AGA works to advance gov-ernment accountability at the federal,state and local levels. For more infor-mation about the Association or theCertified Government Financial Man-ager (CGFM) Program, please visitour website at www.agacgfm.org.
RAYMOND EINHORN, CGFM, RECEIVES AGA’S HIGHEST HONOR(Continued from Page 8)
--Jennifer I. McCumber,AGA Public Affairs Manager,
[email protected], ext. 203
Subscribe to the InternationalMailing list at:[email protected],
which targets issues relating broadlyto issues in international governmentfinancial management such as, audits,financial accountability and steward-ship in international governments. Is-sues and problems discussed and bestpractices offered will cross geo-po-litical borders. Posts are accepted inmultiple languages. Discussions willbroadly relate to international govern-ment accounting matters, revenues andtaxation, budgets, audits, systems,bonds, fees, licenses, controls, pay-roll, and all other issues of interest toall international government financialmanagers and taxpayers. This list willalso provide a communications me-dium for the membership and agendaissues for the International Consortiumfor Government Financial Manage-ment (ICGFM), and other interna-tional government professional orga-nizations.
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(Left to right): 1st Row - B. Preston Rich (Executive Director), Erdem Ozsaruhan, Crys-tal Adkins, Amy Tsai. 2nd Row - Renee Kinder, Joan Miller, Randall Watts. 3rd Row -Richard Bjorklund, Don McEwen, Dinesh Sivagnanam, Moe Than
ICGFM THANKS FINANCENET OPERATIONSSTAFF AT NATIONAL SCIENCE FOUNDATION
FOR ITS CONTINUED SUPPORT!
The ICGFM Community Congratulates Ray Einhorn!
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Page 10 Government Financial Management World September 2000
FORUM CORNER
APRIL FORUM
JUNE FORUMMAY FORUM
Mr. Paul Cotterell, Division Chief, Government Fi-nancial Division, Statistics Department, InternationalMonetary Fund was the speaker of the ICGFM’s Aprilluncheon Forum. The topic presented was “RelationsBetween the Government’s Surplus/Deficit and Debt”published in the last issue of ICGFM Newsletter
Mr. Coterell with ICGFM’s Vice-Presidents,Raymond Einhorn and James Hamilton
Mr. John Hegarty, Regional Financial ManagementAdvisor Europe and Central Asia Region, The WorldBank Group, shared his perspective on the Bank’s rolein accounting, auditing in the new internationalfinancial architecture
Linda L. Weeks, Director of GAO’s Office ofInternational Liaison introduced the guest speaker
for ICGFM’s June Luncheon Forum, Mr. Czerwinski
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September 2000 Government Financial Management World Page 11
INTERNATIONAL ISSUES AND INITIATIVESON INTERNAL CONTROLS
The June Washington International Financial Man-agement Forum, sponsored by the InternationalConsortium on Governmental Financial Manage-
ment (ICGFM) presented as the main speaker, Mr. StanCzerwinski, Associate Director for Housing and Com-munity Development Issues at the U.S. General Account-ing Office, who discussed “International Issues and Ini-tiatives on Internal Control.
Mr. Stan Czerwinski presented an overview ofthe 2nd International Conference on InternalControl in Budapest, Hungary from May 8-11,
2000 hosted by one of the INTOSAI’s committee onInternal Control Standards conference. Other Forum par-ticipants who attended the conference were invited toshare their perspectives on the major conference themesand the issues, recommendations, and conclusions whichemerged from the discussions.
Mr. Czerwinski is the Associate Director for Hous-ing and Community Development at the U.S.General Accounting Office. He is responsible
for overseeing a broad range of evaluations
I n 1988, he became the Assistant to the AssistantComptroller General for Operations, with responsi-bility for monitoring budgetary, operational, and staff-
ing resource issues. Prior to coming to GAO, Mr.Czerwinski worked at both the Congressional ResearchService and the Congressional Budget Office.
Mr. Czerwinski has a Masters degree in PublicAdministration from the University of Massa-chusetts and a Bachelor degree from Wesleyan
University. He has received numerous GAO honors in-cluding the Meritorious Service Award.
concerning housing, community and economic develop-ment, telecommunications, and other related issues. Im-mediately prior to assuming his current responsibilities,Mr. Czerwinski was the Associate Director for Environ-mental Protection issues. Before that, he was the Assis-tant Director in charge of GAO’s reviews of the multi-billion dollar Superfund Program. In 1992, he served asthe Project Director for the Hurricane Andrew Task Force.
Speaker Dr. Stan Czerwinski, Associate Director forHousing and Community Development Issues, GAO
Mrs. Linda L. Weeks, Director of GAO’s Officeof International Liaison introduced Mr.Czerwinski and provided an update on future
work of INTOSAI’s Internal Control Standards Com-mittee.
Mr. Czerwinski joined GAO in 1980 and spenthis first seven years in the Resources, Commu-nity and Economic Development Division.
There he was primarily responsible for a wide range ofreviews on housing and food assistance issues.
Attendees of the June ICGFM’s Forum
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Page 12 Government Financial Management World September 2000
UPCOMING EVENTS
Please Visit our Internet Web-site athttp://www.financenet.gov/icgfm.htm
Also, send an e-mail to our Secretary General,Audrey Dysland at: [email protected] -- your name
and address will be added to our e-mail list.
2000 NEWSLETTER 2000 NEWSLETTER 2000 NEWSLETTER 2000 NEWSLETTER 2000 NEWSLETTER DEADLINES DEADLINES DEADLINES DEADLINES DEADLINES
December Issue -- November 1, 2000
NOVEMBER 8-11, 2000CAPA (Confederation of Asia and Pacific Accountants)with ICGFM providing concurrent sessions on Gov-ernment Financial Management Theme - Challengesfor the 21st Century, Concerns and Issues.Manila, PHILIPPINESContact:
Jim Hamilton at [email protected] for details.
Please send all items to:Dolores D. PadgettNewsletter Editor
2996 Westhurst LaneOakton, VA 22124, USA
E-mail to [email protected]: (202) 622-5495 (daytime)
For details on the conference, hotel, and registration formsin English and Spanish visit:
http://www.anti-corruption.net ore-mail: [email protected] Fax: (703) 920-5750Contact: Jim Wesberry at [email protected]
OCTOBER 29-31, 2000Southeastern Governmental Accounting and AuditingConferenceSavannah, Georgia, USAContact:
Teresa PalmerCarl Vinson Institute of GovernmentThe University of Georgia(706) 542-2736e-mail: [email protected]
SEPTEMBER 21-23, 2000XV International Governmental Financial ManagementConference, Titled “Anti-Corruption Summit 2000”
OCTOBER 24-27, 2000V International Congress of CLAD on State and PublicAdministration ReformSanto Domingo, DOMINICAN REPUBLICContact:
CLADCalle Herrera Tor, Quinta CLAd, Sector LosNaranjos. Las Mercedes. Apdo Postal 4181,1010-A VenezuelaE-mail: [email protected]: http://www.clad.org.ve/congre5i.htmlPhone: (582) 992-4064/5953/2395
JANUARY 25-26, 2001Federal Leadership Conference sponsored by The As-sociation of Government Accountants (AGA)Washington, D.C. USAContact:
Michelle Shirley, Director of Meetings andExpositionsPhone: 1-800-AGA-7211 (toll free)