JAMES P. WESBERRY, JR., Certified Fraud Examiner, CPA, CFSA, CIA, CGFM

Anti-Corruption Specialist – Forensic Certified Public Accountant

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, and then the Ecuadorian Anti-corruption Project Si Se Puede!, his has been a consistent and powerful voice for anti-corruption reform 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 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 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.

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 . 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:

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, 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 project 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 RECONGITIONS:

·         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

June 2006