|
Certified Fraud Examiner-CFE,
CPA, CFSA, CIA, CGFM*
International Project Chief-of-Party
Anti-Corruption
Specialist – Forensic Certified Public Accountant
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COUNTRY OF CITIZENSHIP: USA
Permanent Residence: ECUADOR
E-Mail: jwesberry@aol.com or
jwesberry@gmail.com
Telephones: 5932- 603-5169 or 289-5082 Quito or 703-960-4520 USA
SKYPE: jimwesberry |
MAILING ADDRESSES:
P.O. Box 17-22-20297, Cumbaya
QUITO, ECUADOR or
4004 Franconia Rd.,
Alexandria, VA 22310-2136, USA |
Personal Introduction and Resume
CHRONOLOGY OF RELEVANT WORK EXPERIENCE:
James P. Wesberry, Jr.
is recognized worldwide for his lifetime dedication to accountability and transparency in government. While his professional training and focus is most closely linked to financial accountability and performance
auditing, beginning with early crusades against corruption in his home state of Georgia where he authored the code of ethics
for state employees, until the past decade when he headed the USAID AAA Hemispheric Anti-Corruption
Project, then the Mexican Anti-Corruption Project ATLATL,
then the Ecuadorian Anti-corruption Project Si
Se Puede!, and finally the Philippine Integrity Project iPro, his has been a consistent and powerful voice for anti-corruption reform as a speaker, trainer, consultant
and project leader spanning all segments and operations of government including the executive and its agencies, legislative
and judicial. Because of his unparalleled experience in the anti-corruption arena, he is regularly invited to speak and consulted
not only on auditing and financial-management reform, but also on such issues as government ethics agencies, inspectors general,
whistleblowing, the role of civil society and the full range of accountability issues.
He has developed his own modus operandi for fighting corruption using both
new and traditional practices adapted to modern technology, especially internet websites, electronic communications, audience
response and training and satellite conferencing. For these efforts he has been
decorated by two governments, and received USAID’s second highest employee award in 1993. He also has received the highest
awards of the Western Hemispheric Accountancy Profession and the World Internal Auditing Profession.
October, 2011 to present, Semi-Retired in Quito, Ecuador doing short-term consulting, speaking, writing and webmastering in the Western Hemisphere. Lecturer on Anti-Corruption
for US State Department's Bureau of International Information Programs. Presentation “Colombia en the War Against Kleptokakistocracy”
(“Colombia en la Guerra Mundial contra la Kleptokakistocracia”) in Bogota, Colombia at I International Summit on Good Anti-Corruption Practices commemorating International Anti-Corruption Day (I Cumbre Internacional sobre Buenas Prácticas Anticorrupción, evento conmemorativo del “Día Internacional
contra la Corrupción”) sponsored by United Nations Office on Drugs & Crime (UNDOC) & Colombian Attorney General’s
Office plus other meetings and discussions with Colombian officials.
March, 2009 to
September, 2011, Chief of Party of the USAID Philippine Integrity Project contracted by USAID to Management Systems International (MSI).
(Full time). The project
seeks to improve integrity within government agencies and reduce corruption. It has four components: (1) Strengthening the
Office of Ombudsman (anti-corruption agency); (2) Supporting effective prosecution of corruption; (3) Building institutional
cooperation to reduce corruption; and (4) Taking the fight against corruption to the local and regional levels. Responsible
for the Philippine Anti-Corruption project resultant from Millennium Challenge Threshold qualification activity heading a
staff of 12 in the effort to reduce corruption in one of the world’s most corrupt countries. Introduced Forensic Auditing to the Commission on Audit (COA - Supreme Audit Institution) with training
courses and guidelines for implementation. Requested to do the same for Internal Auditors under the Presidency of the Republic
including Forensic Auditing training and Manual. Support agreement, joint training and joint investigations of the country’s
most significant corruption cases by the Ombudsman and COA. Introduced the use of electronic, anonymous, instantaneous Audience
Response Systems to provide self-assessments of corruption vulnerabilities, causes and potential remedies. Website www.integridad-ph.com provides comprehensive corruption news from all media sources.
May, 2006 to March, 2009, Speaking and Short term work (Part Time) Semi-retired in Quito, Ecuador taking a long sabbatical after 58 years consecutive full time work and
along with wife, Lea, caring for invalid mother-in-law until her death in early 2008. Short-term assignment in Panama for
USAID-sponsored anti-corruption project including keynote speech on “Institutionality: Basic Pillar of Human Development”
for 2007 Annual Conference of Executives (CADE) of the Panamanian Executives
Association, presentation on “Auditors in the Fight Against Corruption” for Panamanian Auditor Training Group
and various media interviews on corruption issues. Speeches on Values and Ethics
for the Panamanian Business Executives’ Association, 2nd Ecuadorian Conference on Recovering Values, TAME
Ecuadorian Airlines 44th Anniversary and UNDP sponsored youth leadership seminar. Seminar on Quality Audit Reports for Ecuadorian
Comptroller General’s Office anniversary leadership group. Opening remarks for Metropolitan District of Quito Internal
Audit Group seminar on Forensic Auditing. Peer reviewer for international NGO Global Integrity’s 2007 Global Integrity
Report. Plenary panel moderator for annual Latin American Congress of Internal Auditors.
November 2003 to May, 2006, Director of Project Si Se Puede! (PSSP) – Ecuador
Anti-Corruption, contracted to Management Systems International (MSI) by USAID, Ecuador (Full Time)
Responsible for initiation
and direction of the USAID anti-corruption project in Ecuador, one of the world’s most corrupt countries according to
Transparency International. The project was a 30-month, $5.3m
USAID-funded project that began in 2003. Its objective was to support Ecuadorian
efforts to combat corruption by strengthening the capacity of the GOE and civil society to increase the transparency and accountability
of key democratic institutions and processes; to improve the investigative and sanction capacity of institutions legally empowered
to carry out such functions; and to strengthen the ethical conduct and democratic values of public officials and citizens. Identifying target audiences for technical training, developing training materials
and providing the technical training were essential elements in achieving these objectives.
Early in 2004, PSSP identified training needs in the Ecuadorian governmental and non-governmental
sectors. Government agencies and private sector actors that PSSP identified included the official professional organizations of
certified public accountants, internal auditors and journalists, various Ecuadorian universities, the Office of the Comptroller
General of Ecuador, the Prosecutor General’s Office, the Superintendencies of Banks and Companies, the Public Defender’s Office and various others.
PSSP created partnerships to provide training to the identified audiences. PSSP signed 19 strategic
alliance agreements with governmental and civil society organizations to provide training and technical assistance to the
identified audiences. PSSP leveraged
it training capacity by utilizing modern technology to reach large groups of participants, yet maintain electronic audience
interactivity both in training sessions, small group sessions and final exams.
PSSP adapted traditional learning materials for these larger target audiences in virtual
classrooms across the nation. For example, PSSP adapted the Latin American Integrated Framework for Internal Control (or MICIL, Spanish acronym), an existing documentary training vehicle developed by USAID/LAC’s regional
anti-corruption project, for its Ecuadorian audiences. MICIL is a framework for internal control and its self-evaluation based
upon the US COSO framework now required by the Sarbanes-Oxley Act as a means of assuring corporate responsibility, credibility
and accountability. Measures to ensure the user-friendliness of MICIL included the development of Power Point presentations, training
courses, seminars and as the project closed, development and dissemination of a more simplified version called Control of Resources and Risks – Ecuador (CORRE) that also incorporated
for the first time in Latin America the fundamentals of the new COSO Risk Management framework.
PSSP worked with 31 different grantees including local NGO’s, professional organizations,
universities and government agencies making grants of 1.2 million dollars and co-sponsoring events with NGO’s and professional
organizations. An example is a grant of $ 37,656 to the My Comet Foundation (Fundación Mi
Cometa), to design and print a guide to train community observers (i.e., civil society anti-corruption watchdog
groups) and implement activities.
A grant of $54,077 to the Ecuador Institute of Internal Auditors financed a series of training courses in risk management, fraud auditing,
money laundering prevention and internal control based on COSO/MICIL. In addition speakers were furnished for IIA conferences and events. A total of 1524 internal auditors received
training and membership increased by 32% during 2005 to become the third largest IIA in Latin America. A Certified Internal Auditor training program was introduced for the first time in Ecuador with 42 participants.
PSSP achieved the diffusion of programmatic messages among various audiences through
innovative means. PSSP hosted monthly anti-corruption breakfast forums in Quito attended by between 100 and 150 persons (average
109). PSSP distributed a monthly anti-corruption newsletter to approximately 2,000 individuals and maintained an
electronic edition on its website, www.sisepuede.com.ec (no longer active). This website gathered and featureed complete corruption news, events, articles, electronic
bulletins, links and information as a reference source for Ecuadorians interested in anti-corruption activities. It originally permitted access only to legislation directly related to corruption, but was expanded to
include for the first time at no cost to the citizens all the laws of the nation trough a link to a grantee that set up this
resource. The website made electronic registration for events possible as well as subscription to electronic newsletters and
weekly corruption news summaries and their distribution electronically to 1,965 registered users. Its searcher permitted researching all news articles between May, 2004 and May, 2006. Summaries of corruption news by category and geographical location (for example each city) were prepared
for specialized study of types and characteristic of corruption in the country. These
together with all the content of the website were made available on a CD as the project closed. The PSSP website was honored by the country’s professional information
organizations as the best website in Ecuador in the area of social services for the year 2005.
In 2004, PSSP conducted a live Forensic Auditing training course for 33 auditors of the
Comptroller General’s Office. Adapting the same materials and using
the same instructor SSP telecast a four-hour teleseminar on Forensic Auditing to 22 cities in the country reaching 925 participants,
primarily auditors of the Comptroller General’s regional offices and internal auditors in government agencies throughout
the country.
On another occasion, PSSP using teleconferencing facilities of the Technical University
of Loja transmitted a 32-hour interactive MICIL
course by satellite to 18 cities in Ecuador with 702 participants participating and taking the final exam.
A teleconference from Washington arranged by the
US Embassy dealing with the Inter-American Convention Against Corruption, seen live in the Embassy auditorium, was retransmitted
by PSSP live across Ecuador reaching
750 persons in 18 cities.
Early in 2005, In collaboration with the Comptroller
General’s Office, PSSP organized
a TeleSeminar on the responsibilities for municipal and provincial authorities for 837 newly elected mayors, councilmen, prefects
and others to orient them to their new accountability duties.
PSSP sent 83 auditors to participate in the IX
Latin-American Congress of Internal Auditors in Mexico City and organized a back-to-back seminar on Mexican government
fraud auditing in collaboration with Mexican audit agencies and the Mexican Institute of Internal Auditors. Later the videotaped transmission of the event from Mexico was transmitted to auditors in Ecuador who did
not travel to Mexico with 136 participating.
Training courses on Corporate Risk Management were
offered live in Ecuador’s two largest cities for 94 participants principally from the Superintendency of Banks and Comptrollers
General’s Office and parallel conferences using adapted course materials designed for shorter sessions reached a total
of 2,006 individuals covering most areas of the public and private sector. The
following summarizes PSSP’s training
efforts:
|
PSSP Training Events 2004-2005 |
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Type of event |
Number persons trained |
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Courses |
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3,162 |
|
|
|
Telecourses |
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2,359 |
|
|
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Conferences |
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4,952 |
|
|
|
Teleconferences |
453 |
|
|
|
Forums |
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1,147 |
|
|
|
Other Events |
|
368 |
|
|
|
Proyects/Grants |
9,279 |
|
|
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TOTAL |
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21,720 |
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August 2001 to October 2003, Director of Project ATLATL – Mexico contracted to Casals & Associates, Inc., by USAID, Mexico City (Full Time) -
Responsible for initiation and direction of the USAID flagship Mexico Anti-Corruption Project supporting
the newly elected Fox Administration’s efforts to bring true democracy to Mexico by providing for transparent and honest
government. Project ATLATL worked with the civil sector and the Mexican government at all levels in supporting anti-corruption
efforts. Typical activities included the introduction of Spanish language control
self-assessments through workshops in the National Migration Institute, the awarding a small grants to four Mexican NGO’s
to fight corruption, a monthly anti-corruption forum, collaboration in or presentation of various events, seminars and courses,
the newsletter ATLATL, website www.atlatl.com.mx (no longer active), needs assessments/technical
assistance and training to seven State Auditors’ Offices, a series of training courses teleconferenced via satellite
across the entire country for thousands of State Comptroller’s and Auditor’s Office staff members and assistance in determining needs and planning implementation of new Freedom of Information Acts
in the States of Sinaloa and Michoacan. Project ATLATL collaborated closely with the Mexican Institute of Internal
Auditors (IMAI) in many events and furnished speakers
August 1997 to August 2001, Director of the Americas’ Accountability/Anti-Corruption
Project (AAA Project) contracted to Casals & Associates, Inc., by USAID. Washington,
D.C. (Full Time) –
Upon accepting
the Directorship of the LAC/RFMIP Project midway through Phase II Wesberry changed its name to place emphasis upon anti-corruption
activities and added the word “anti-corruption” to the newsletter title as well. In addition to live on-site technical
assistance and training, he initiated use of the Internet for interactive communication and training through RESPONDANET, the AAA Project’s bilingual website that carries latest anti-corruption news, events, laws, treaties, publications
and activities (http://www.respondanet.com). RESPONDANET grew to
average over 50,000 “hits” monthly from across the entire world. RESPONDACON IV, USAID’s third satellite
delivered interactive teleconference uplinked from the Lima, Peru VIII International Anti-Corruption Conference, reached an
estimated half million participants via live, satellite and videotaped events. In
addition to Phase II’s two Hemispheric anti-corruption teleconferences, AAA conducted seminars and workshops continuing to link USAID's anti-corruption efforts to improved accountability
resultant from better financial management and stronger professional auditing in the Region.
AAA greatly emphasized training
and professionalization of financial managers and auditors as well as NGO staff and more recently has moved toward emphasizing
municipal accountability and audit of newly decentralized resources. Training
courses were made available in nine areas in coordination with USAID Missions and the Latin
American Organization of Supreme Audit Institutions (OLACEFS). These covered
both traditional areas, as well as new ones such as performance and fraud auditing and management and audit of international
projects. Considerably more emphasis was placed upon anti-corruption efforts
in Phase II. The AAA Project commissioned
the development of a series of case studies on corruption prepared by a team under the direction of the former Chair of the
Congressional Oversight Committee of Ecuador who investigated rampant corruption in that country. Though the World Bank’s collaboration in funding publication a 495 page book Ethics and Corruption was published simultaneously on paper with 5,000
copies and on the Internet via RESPONDANET electronically. In addition to Internet
availability and distributing the books, AAA
also distributed copies of it on 3 ½ inch diskettes in compressed PDF format. On special contract to the World Bank Institute at its request Wesberry taught in its first
experimental Core TeleCourse “Controlling Corruption” offered via satellite interactively to top government officials
in seven African nations and again in its second course directed toward seven Latin American countries. The activities
of the Secretariat for the Donor Consultative Group on Accountability/Anti-Corruption
in the Americas were accelerated. It
met quarterly to discuss activities, coordinate efforts, collaborate, avoid duplications and inconsistencies in technical
assistance and training and exchange information and best practices among its 17 donor members (increased from the original
12 and to include five bilateral and 12 international
donor organizations). An audit quality subgroup was organized and met periodically.
Under Wesberry's leadership AAA assumed the administration of the Washington monthly International Forums on Financial Management and Anti-Corruption, which meet respectively on the first and third
Wednesday of each month In 1998 Wesberry organized the first Anti-Corruption Summit held in Miami and in 2000 the second Anti-Corruption Summit held in Washington, DC and videocast worldwide
via the Internet through the facilities of the US State Department and the World Bank..
AAA Project staff and activities
were decentralized with staff members in Bolivia, Peru and Ecuador and close collaborators in many other countries
February 1994 to August 1997, Principal
Adviser in Accounting and Auditing for Latin America and the Caribbean, The World Bank, Washington, D.C. (Full
Time) - Initially in charge of project audit quality and advised regarding national government financial management
systems in Latin America and the Caribbean (LAC). As the Bank moved into the
anti-corruption area, became Bank’s lead adviser on anti-corruption in the LAC Region. Served on the Bank’s Corruption
Action Plan Working Group that developed the first strategies and plans to combat corruption worldwide. Represented the Bank in Donor Consultative Group on Improving Financial
Management in the LAC Region and represented LAC on the Bank's Task Force on Financial Reporting and Auditing. Responsible
for overall technical content of projects to improve financial management, accounting and auditing, including related training,
and for quality control of Borrower compliance with covenants as regards financial reporting and audit of projects financed
in Latin America and the Caribbean (LAC). Represented the Bank's LAC Region on
Senior Advisers' Group. Member Task Force on Financial Reporting and Auditing. Provided technical guidance and coordination of financial accountability assessments
of national governments in the LAC Region. Organized and planned training events
and conferences and make technical presentations at professional conferences and events on behalf of the Bank throughout the
LAC Region and developed and coordinated staff training programs and borrower seminars covering the Bank's requirements for
accountability and audit. Provided technical advice and support to Integrated
Financial Management Systems Projects in Bolivia, Argentina, Venezuela, Ecuador, Colombia, Nicaragua, Guatemala, and Honduras.
Responsible for the implementation of the Bank's project to adhere to the COSO standards of internal control in the LAC Region
so as to permit the independent auditors to issue an opinion thereon. Coordinated
and directed research activities in financial management and audit including the publication of occasional papers in technical
areas. Chair of Professional Education Committee of the Bank's Association of Professional Accountants.
January 1993 to January 1994, President and CEO,
Institute of Public Administration, New York City. (Full
Time) Directed the worldwide activities of the oldest and foremost center for improvement, training and research
in government management in the United States. Principal IPA projects were in
the US, Indonesia, Japan, China, the Czech and Slovak Republics, Costa Rica, Ecuador and Peru.
Planned and moderated "Democracy vs. Corruption" Symposium for participants from all Latin American countries in collaboration
with USIA and USAID.
March 1988 to December 1992, Senior Financial Management Adviser, U.S. Agency for International Development, Bureau
for Latin America and the Caribbean. Washington, D.C. (Full Time) -- Advised USAID on accountability and corruption matters,
coordinated with the other international and bilateral donors and directed implementation of USAID's Regional Financial Management Improvement Project for Latin America and the Caribbean (LAC/RFMIP) including initiation of efforts to combat fraud and corruption in the governments of developing countries,
the first such efforts at the international level by any donor organization. Received USAID’s
second highest employee award in early 1993: "In recognition of his invaluable and lifelong efforts in the improvement of
financial management systems and the fight against corruption in Latin America." During
this period the Accountability newsletter
began publication in English and Spanish, the first two Interamerican Conferences
on the Problems of Fraud and Corruption in Government were held, the second of which was the first Hemispheric Teleconference
held by USAID, RESPONDACON II. Numerous
other anti-corruption seminars and events were held, 15,000 copies of two books on corruption in Spanish and 30,000 anti-corruption
wall posters were distributed throughout the Hemisphere. The Donor Consultative Group
consisting at that time of seven international and five bilateral donors was initiated to coordinate donor activities in the
Region.
June 1985 to February 1988, Director of International
Operations, Americas Region, Price Waterhouse (Full Time) Washington, D.C. - Directed consulting and training engagements
in Latin American countries, especially those involving integrated financial
management systems, operational auditing and improvement of internal or governmental audit capability. Managed roject teams
which performed diagnostic studies of public sector financial management and auditing in Bolivia, El Salvador, the Dominican
Republic and Honduras presenting recommendations for actions necessary to modernize activities. Performed short-term work
also in Costa Rica, Panama and Guatemala. Advised the President of the Court of Accounts of El Salvador and managed a project
for restructuring the Court and training its staff during 1987-88. In Bolivia during 1985-86 advised the Comptroller General
of Bolivia and managed a Price Waterhouse team which conducted studies for a technical assistance project financed by the
World Bank to design and install an Integrated Financial Management and Control System covering the public sector. Participated in development of Price Waterhouse approach to institutional strengthening and in other activities
related to consultancy and training in developing countries. Represented the firm at international, regional and national
professional events speaking and/or presenting technical papers and organized several conferences and professional development
events.
January 1983 to August 1985, Senior Adviser on International
Audit Institutions and Training, U. S. General Accounting Office. Washington, D.C. (Full Time) – Served as liaison and developed training programs for counterpart
organizations in developing countries around the world. Advised the Comptroller General of the United States and officials
in his office on matters related to accounting and auditing in less developed countries. Developed coursework and training materials for auditors in these countries and advised or participated
in training programs offered. Represented the U.S. Comptroller General at international
meetings and on international organizations' boards and committees so as to assure continuity in USGAO's level of participation
in these events and in the policies expressed. Served as member of Core Group
responsible for special joint project between USGAO and the Office of the Auditor General of Canada to develop a consolidated
financial statement format and annual financial report for the federal governments of both countries (Federal Government Reporting
Study © FGRS). Reports and models were presented to the US Congress and the Canadian Parliament based on extensive research
into the needs of users of federal government financial information in both countries. Participated in international seminars,
symposiums, conferences and working groups on behalf of the U.S. Comptroller General.
During 1983-84 assisted the Comptroller General of Bolivia in designing a program of institutional strengthening and
professional development and taught initial training course in Spanish in La Paz, Bolivia. Represented the U. S. Comptroller
General as panelist in United Nations Expert Group Meeting on Public Accounting and Auditing in Mexico City. Spoke at various
professional events such as the IV and V Regional Interamerican Accounting Seminars in Panama and Ecuador. Attended the XI
International Congress of Supreme Audit Institutions (XI INCOSAI) in Manila, the XV Interamerican Accounting Conference in
Rio de Janeiro, the VII Latin American Congress of Supreme Audit Institutions in Brasilia, and other similar events representing
GAO. Organized International Symposium on Governmental Accounting, Auditing and
Internal Control Standards held in Manila in 1983 and first annual International Financial Management Conference held in Washington
in 1984. Authored technical papers and articles published in English and Spanish including paper on multi©lateral and biªlateral
technical assistance delivered at the Asian and Pacific Conference on Accounting Education and Development in Manila in 1984.
On reimbursable detail to the World Bank developed course in audit of foreign investment projects and joint ventures for staff
of the Office of the Auditor General of the Peoples Republic of China. Also participated in preparation of terms of reference
for proposed World Bank-financed project in Ecuador.
July 1982 to January 1983, Consultant to the World
Bank. Washington, D.C. (Full Time) Performed
financial analyses and assessments of Latin American governmental budgeting, financial management, internal control, accounting,
auditing and reporting procedures under new guidelines adopted by the World Bank covering borrower financial reporting and
auditing. Made surveys of five Latin American countries' accountancy capabilities
which were incorporated into a summary worldwide report by the Bank. Responsibilities
included assisting the World Bank in (1) defining the financial management and accounting systems borrowers should provide
to support projects, (2) examining borrowers' existing systems to determine any inputs and associated timetables necessary
for developing or improving their own financial management and accounting, (3) reporting findings and recommending appropriate
covenants in loan agreements, (4) monitoring project progress, and (5) reviewing financial reports and internal and external
audit reports. This included quality control review of adherence to generally
accepted accounting principles and practices satisfactory to the Bank by borrowers and of adherence to generally accepted
auditing standards by their auditors. During portions of April-June and October, 1982, provided directly contracted short-term
consulting services to the Fiscal Reform Commission of the Venezuelan Congress including review of national accounting and
auditing systems and of financial management and control of Venezuelan public corporations and autonomous institutes as part
of a comprehensive study proposing wide-reaching fiscal and financial management reforms.
June 1980 to June 1982, Chief Auditor, Organization
of American States. Washington, D.C. (Full Time) Responsible directly to the Secretary General for the audit
of the OAS General Secretariat headquartered in Washington, DC and its offices and programs in 28 member countries throughout
the Western Hemisphere plus a European Regional Office in Geneva, Switzerland. Directed a staff of ten auditors in performing
a modern and comprehensive internal audit function for the world's oldest international organization. Audit responsibilities
covered administration and operations of the General Secretariat, the OAS Permanent Council, the Interamerican Economic and
Social Council and the Interamerican Council for Education, Science and Culture as well as operations of specialized organizations
such as the Interamerican Children's Institute in Montevideo, Uruguay, the Interamerican Statistical Institute, the Interamerican
Commission on Women and similar agencies..
January 1979 to June1980, Director of Systems, Standards
and Procedures, Days Inns of America. Atlanta, Ga. (Full Time) Responsible for developing
and communicating corporate policies, standards and procedures covering all operating areas of the nation's sixth largest
full service lodging chain. Prepared weekly graphic report and orally briefed
executive management profiling results of corporate operations and highlighting deviations from expectations which required
management action. This report/briefing covered 307 properties in 27 states and Canada. Directed comprehensive technical review
by system analysis staff and coordinated internal audit
monitoring in all operational
areas for the purposes of (1) strengthening and improving internal managerial and accounting controls, (2) evaluating their
reasonableness and effectiveness based upon risk and/or cost-benefit analysis, (3) assuring uniform application of policies
and evaluating their observance and effectiveness, and (4) reporting to operating managers and executive task force. Prepared
and coordinated "Improved Managerial Control Plan" providing a two-year, three-phase project leading to management reporting
of reasonableness of internal control with an opinion by the company's independent auditing firm (compliance with US Foreign
Corrupt Practices Act of 1977).
Prepared company's first statement of general corporate policy, code of ethics and statement of purpose, authority and responsibility
for internal audit function. Prepared Organization Manual, Financial Management Manual, Personnel Administration Manual, and
Franchise Operations Manual. Drafted company's first report "Management's Responsibilities
for Financial
Statements incorporated into 1979 annual report.
June 1976 to January 1979, President, International
Professional Development Institute. Quito, Ecuador. (Full Time)
Responsible for executive
direction of all activities especially including training and technical advisory services under contract to the Latin American
Institute of Auditing Sciences (ILACIF) and its 21 member Supreme Audit Institutions in Latin America (Comptroller General's
Offices or Courts of Audit). Conducted research studies in governmental
financial management,
accounting and auditing, providing technical advice, designing and supervising training courses, teaching, preparing monthly
newsletter, periodic technical publications and quarterly technical journal. As
adviser to the Comptroller General of Ecuador prepared first drafts of the new Organic Law of Financial Management and Control
of 1977 and accounting and auditing principles, standards and manuals for use in the public sector. Designed national accounting
system implemented bythe Ecuadorian government. Provided advice regarding accounting systems and internal and external government
auditing and the implementation of Ecuador's unique new Integrated Financial Management System provided for in the Organic
Law. Offered seminars on financial management, accounting and auditing throughout Latin America and the Caribbean prepared
related technical documents and developed training courses.
April 1970 to May 1976, Senior Associate, Institute
of Public Administration of New York. Lima, Peru and Quito, Ecuador. (Full Time) – In Peru resumed work interrupted by Hickenlooper Amendment suspension of aid serving as adviser to the Comptroller General of the Republic of Peru serving as member of technical advisory contract
mission financed by USAID concerned with general public administrative reform. Provided planning, consulting and training
services related to comprehensive reform and reorganization of the Peruvian Comptroller General's Office. Designed training courses, taught and trained Peruvian instructors in government auditing. Prepared first drafts and consulted in perfecting
Peruvian Organic Law
of the National System of Control of 1971, its regulations, technical standards of auditing and internal control, government
auditing manual, etc. Advised regarding conduct of government audits and content of
reports. Set up process
for selecting and providing quality control over auditing firms contracted to audit numerous governmental corporations. Established
Comptroller General's training School, quarterly technical journal, monthly
newsletter, library,
etc. Served during 1972-74 as adviser to the Latin American Institute of Auditing Sciences (ILACIF) which was transferred
to Peru as a result of the success of the reform program. Taught courses for
Superior Schools of Public Administration of Peru and Bolivia and provided short-term consulting services for Comptrollers
General of Bolivia, Columbia and Ecuador. Responsible for 32 training courses in auditing for 1,312 government auditors, a
total of 92,533 participant/hours of training.
In Ecuador served as
adviser to the Comptroller General of Ecuador during period of comprehensive reform and reorganization of his office. Responsibilities
included planning and execution of comprehensive government-wide financial management, accounting and auditing reforms, drafting
working documents, planning and designing training courses, training professors, teaching and general consulting for the Supreme
Audit Institution and central government agencies. Established Comptroller General's Training School, technical journal, newsletter,
technical library, etc. Advised regarding conduct of government audits and content of reports. Designed concept of Ecuador's
new Integrated Financial Management and Control System coordinating government budgeting, cash management, accounting and
auditing at all levels of government. Training programs in financial management, accounting and auditing, originally limited
to the Comptroller General's Office were later extended to all public agency employees responsible for such activities constituting
Latin America's most massive financial management training program. Based upon
the success of the program the Secretariat of the Latin American Institute of Auditing Sciences (ILACIF) was transferred to
Ecuador. Responsible during entire period in Ecuador (1974-78) for 223 training events offered for 10,746 government accountants,
auditors and managers, a total of 688,000 participant/classroom hours, the most massive program of this type undertaken in
a developing country at that time.
July, 1969 to March 1970, Vice President Finance
& Administration, Computer Technology/South, Atlanta, Ga. (Full Time) --Responsible for all financial and administrative
activities of newly
established computer services company serving the Southeastern United States. Established accounting, profit planning, budgeting,
personnel management and purchasing systems for divisions in Atlanta, Georgia and Jacksonville, Florida. Principal computing
services were provided for Barnett First National Bank and its statewide chain of banks in Florida as well as processing all
Bank Americard accounts in the state of Florida
April, 1967 to June, 1969, Senior Consultant, Institute of Public Administration
of New York, (Full Time) –Under the Alliance for Progress, provided
government accounting advisory services as member of USAID-financed technical advisory mission to Peru in general public administrative
reform. Served as adviser to the Director General of the Budget and the director General of Public Accounting, adviser and
instructor in the National Office of Reform and Training in Public Administration and provided advisory services to the Ministries
of Education and Agriculture and to other government agencies. (Work suspended due to U.S. intent to invoke Hickenlooper Amendment).
December, 1954 to May 1967, Practicing CPA and Management
Consultant. Atlanta, Ga. (FullTime) – Served
with two leading Atlanta CPA firms, then opened own public accountancy practice. Performed
investigatory audits of several counties resulting in charges of corruption against local officials. Worked under contract
as a Special Investigator, Criminal Division, State Law Department of Georgia. Served in special unit with three ex-FBI agents under an Assistant Attorney General charged specifically
with investigating corruption in Georgia government. Developed evidence that led to the indictment of the brother of the former
governor of Georgia and others. Independent auditor for various clients including DeKalb County, Georgia, and Economic Opportunity
Atlanta, Inc. Services included preparation of first realistic budget in DeKalb
County history, comprehensive administrative and financial reorganization, installation of modern computerized integrated
accounting and budgeting system. Set up financial systems for Atlanta poverty program under new Federal legislation. ÌConsultant
to the US Office of Economic Opportunity responsible for developing first nationawide accounting manuals for the new US Poverty
Program.
January 1963 to May 1967,
Georgia State Senator. (Part Time)– Elected to three terms.
Authored Georgia’s first Code of Ethics for state employees and championed other legislation calling for honesty and
accountability in government. Elected first chairman of the Fulton County (Atlanta) Senate delegation, largest delegation
in the Senate after reapportionment. Chaired Senate Committee on Institutions
and Mental Health. Was principal plaintiff in the landmark lawsuit, Wesberry v. Sanders (376 US 1) which resulted in the reapportionment
of the United States House of Representatives in 1964, one of the landmarks Supreme Court cases of the Twentieth Century.
Posts held while in high school and college (Full Time) - Statistical Technician, State Highway Department of Georgia, compiled and
analyzed highway traffic volumes statistics, September 1951 to October 1953.
Page and Overseer of
Pages in U. S. House of Representatives, March 1949 to August 1951, provided messenger services for Members of the United
States Congress.
CHRONOLOGY
OF RELEVANT ACADEMIC EXPERIENCE:
MPA, The American University, 1983
BBA in Accounting, Georgia State University, 1955
Extensive continuing
professional education (including that required for professional certifications) and other postgraduate studies.
PUBLICATIONS
Authored over 100 articles published in major professional journals of
nine countries in four languages (such as "The United States Constitution and International Accounting Standards", The Government Accountant's Journal, Winter 1987-88, also reprinted in Hebrew in Iyunim, journal of the Office of the Comptroller General of Israel). Authored chapters in two books published
by the International Monetary Fund; one in Spanish on "Governmental Accounting and Information Systems" and more recently
in English the chapter on Latin America in IMF's 1990 book Government Financial Management:
Issues and Country Studies. Coauthored UN Handbook on Government Auditing for Developing
Countries (1977). Edited Latin American Manual of Professional Auditing in the
Public Sector (Spanish, 1978)
Founding editor (1985-91) of Pistas de Auditoría, Spanish language
newsletter of the Institute of Internal Auditors. Served as Member Editorial Boards of Public
Budgeting and Financial Management, Journal of International Accounting, Auditing and Taxation and The Government Accountant's Journal.
AWARDS,
CERTIFICATIONS, AND SPECIAL RECOGITIONS:
·
Most Meritorius Accountant of the Americas Award (Contador Benemerito de las Americas),
2003 from the Interamerican Accounting Association for “his indisputable professional merits, his
ethical values and the interest, enthusiasm and imponderable labor, placed at the service of the Accountancy Profession.”
·
USAID Outstanding Career Achievement Award - 1993 for "invaluable
and lifetime contributions to the improvement of financial management systems and the fight against corruption in Latin America
(second highest USAID employee award).
·
Decorated by the Office of the Comptroller General of Peru –
1999 with Order of Merit “Gran Auditor”
·
Decorated by the Office of the Comptroller General of Venezuela
- 1998 with Order of Merit “Gumerisindo Torres” “for valuable contributions to government auditing.”
· Bradford
Cadmus Memorial Award - 1989, highest honor of the Institute of Internal Auditors (IIA), "To honor individuals making the
greatest contribution to the advancement of the internal auditing profession."
· LLD
degree Atlanta Law School, 1967 (honoris causa)
· Listed
in Who's Who in the World since 1976
· Listed
in Who's Who in America since 1990.
· Decorated
by Peruvian Government, 1972 with Order of Merit for Distinguished Service
· Named
“One of Georgia's Five Outstanding Young Men of 1963”
· Association
of Government Accountant's Authors' Award, 1981-82 and 1989-90
· IIA
Outstanding Contributor Award for article in The Internal Auditor, 1990
· Washington Chapter IIA Distinguished Service Award, 1987
· Lifetime
Member of Board of Directors, Quito, Ecuador Chapter, IIA, 1987
· Veteran
Accountant of the Americas, 1987
· Lifetime
Accountant of the Americas, 1995
· Lifetime
Senator in Junior Chamber International, 1967
· Honorary
Accountant of Honduras, 1990
· Honorary
member of the Lima, Peru College of Public Accountants, 1993
· Honorary
member of Quito, Ecuador College of Public Accountants and Ecuadorian Federation
of Accountants,1997
· Honorary
member of the Lima, Peru Junior Chamber of Commerce, 1987
· Honorary
Member of the Peruvian Junior Chamber International Senate, 1996
· Outstanding
National Chairman Award (Governmental Affairs), U. S. Jaycees, 1961-62
· Outstanding
State Chairman Award (Governmental Affairs), Georgia Jaycees, 1960-61
*PROFESSIONAL CERTIFICATIONS
(maintained active through required Continuing Professional Education until semi-retirement in 2006).
·
CPA - Certified Public Accountant (State of Georgia)
·
CIA - Certified Internal Auditor – Institute
of Internal Auditors
·
CFE - Certified Fraud Examiner – Association
of Certified Fraud Examiners
·
CFSA - Certified Financial Services Auditor –
Institute of Internal Auditors
·
CGFM - Certified Government Financial Manager –
Association of Government Accountants |
