America’s Bottoms Up Democratic Business Model
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This page was created by the accountant whistleblower who created this website to record 236 years (1789-2025) of both parties’ false claims of an American democracy when the 47th President (Donald Trump), like the prior 46 Presidents, had no ability to manage any facet of the U.S. government’s operation because each annual federal budget total was political, falsified! The accuracy of his statement is made based upon his 40 years (1970 – 2010) as a federal accountant, 30 years as a whistleblower (1980 – 2010), see those below timeframes, and both parties’ actions that prevented the money (audit) trails needed to expose all levels of waste. When he attempted to expose this blatant fiduciary failure, President Barack Obama’s political appointees declared his FOIA request/secret on September 10, 2010, still never to see the light of day, and for a very good reason! That FOIA request implicated 4 prior President (Reagan – George W. Bush) in creating that 2008 economic crisis, and now President Obama in covering-up that fiduciary faliure.

Given both parties’ self-inflicted $36+ trillion debt problem, this blatant 236 year fiduciary failure (alone) more that supports the American people’s demands for Congress’ required 3rd civil service reform to create the money (audit) trails to prevent the continued wanton waste, fraud, and abuse of the American people’s tax dollars.

1980 – 1986
During this period, that accountant whistleblower was the Veterans Administration (VA) Accounting Section Chief whose staff prepared the VA’s budget totals that were ultimately used by Congress and the current President in computing each annual VA budget. Despite his incessant warnings that the AICPA’s processes for computing VA’s budget totals were inaccurate, no one listened. In October 1986, the VA overspent its budget, and he was told to make the adjustments to hide that deficiency. He refused, resigned from the VA and gave his required written reason for resigning as the “VA’s falsification of its budget totals” then covered-up by the VA’s 4 levels of non-accountant political appointees to “disagreements over systems improvement ideas.”

1987 – 1990
Early 1987, that accountant whistleblower was so concerned regarding Congress’ 1978 CSRA’s 4 levels of political appointee’s fiscal sector cover-ups, and what he considered to be internal financial & economic threats to the U.S. government, that he lobbied Congress and the Central Agencies (Treasury, Office of Management & Budget, and Government Accountability office) over the need to have federal accountants, not their politically controlled AICPA determine the federal government’s accounting standard. He discussed this problem with then Congress’ Joe DioGuardi (Certified Public Accountant), who just happened to write the future 1990 Chief Financial Officers Act. However, Joe DioGuardi ignored his warnings and instead used that 1990 CFO Act law to create an AICPA controlled FASAB (Federal Accounting Standards Advisory Board). Now, federal accountants were legally required to implement the AICPA’s deficient accounting standard to still hide how each President spends each federal budget, per GAO’s own March 2021 testimony, then covered-up by President Joe Biden. Those same cover-ups occurred by other Presidents, and as far back as 1997 because those same failed GAO audits were sent to President’s Clinton, George W. Bush, Obama, Trump, and Biden.

1990 – 2010
During the last 20 years of that accountant whistleblower’s career with the Environmental Protection Agency (EPA) in its Office of the Chief Financial Office (an accounting office) as its  government service (GS-14) Systems & Accounting Branch Chief, he noticed a dramatic change in EPA’s operation. During the first 10 years (1970 – 1980) of his federal career (at EPA), he had been promoted from a GS-9 to GS-13, and all accountant managers thru the GS-15 level were required to have the minimal requirement of a 4-year college accounting degree to work in finance. However, in his new GS-14 position, his new GS-15 manager had no college accounting degree, and his only requirement for that GS-14 federal accountant was to turn over all of EPA’s inherent fiscal sector duties to 4 fiscal sector contractor (FSC) types [AICPA accounting (Price Waterhouse Coopers), AICPA auditing, information technology, and management firms]. Now, the American tax payer was paying those 4 FSC types $10 billion annually to continue hiding how each President spends their tax dollars, still under both parties pretense of an American democracy.

Below are that accountant whistleblower’s documents that record his downward career spiral  from Branch Chief, Systems & Accounting, staff accountant, to data entry clerk upon his December 30, 2010 retirement, still secret for political reasons:

  • March 22, 1993 letter – to the Office of Special Counsel requesting assistance after being removed from his EPA Systems & Accounting Branch Chief position and transferred to a vacated basement mail room because he questioned his supervisor’s procurement of illegal/valueless corporate goods & services from Keene Corporation and Computer Sciences Corporation’s (CSC),
  • December 10, 1997 – His request to an independent source to provide him with any information she had concerning the fed’s fatally flawed deregulation, privatizing, and outsourcing policies, including the names of those civil servants.
  • July 20, 1998 letter – to the late Senator Fred Thompson, then Chairman of the Government Affairs Committee, highlights the executive/legislative branches’ convenient use of 200+ year old budgeting/accounting policies to continue hiding how America’s politicians spend their citizen’s tax dollars. There was no response from Senator Thompson.
    • a 2 sentence email from Rosa Parks ([email protected]) offering words of encouragement, several phone calls from/to Ernie Fitzgerald, via his secretary (bette.dudka @pentagon.af.mil), and 2 phone calls from/to an EPA Superfund whistleblower asking his advice on how not to get fired. He had none.
  • November 29, 2005 email – email to Booz Allen Hamilton (BAH) and EPA’s Director RTP Finance Center recording how EPA’s (non-accountant) managers were retaliating against its accountant whistleblowers for exposing how they and Booz Allen Hamilton (BAH) were covering-up their inability to certify the accuracy of EPA’s OMB reports. 
  • April 7, 2006 email Office of the Chief Financial Officer (OCFO) Survey – This internal email raised legitimate concerns over the U.S. government’s secret replacement of college degreed accountants/auditors with non-accountants to hide all levels of both parties’ fiscal corruption within EPA and the U.S. government.
  • April 25, 2006 email – EPA’s future financial software.  This email characterized both EPA’s 1989 procurement of American Management Systems (AMS) software and future $84 million procurement of Canada’s CGI Federal software as more government waste.
  • October 25, 2006 letter: 2 days later, he received a 4 day LWOP suspension notice involving bogus gun threats to another supervisor concocted by the Director, RTP Finance Center for failing to heed his manager’s “cease and desist” orders. and now EPA’s attempt to fire him.
  • July 2007: forced to defend himself or be fired by filing his case with an also rigged Merit Systems Protection Board (MSPB) where he lost his case involving his 4 day leave without pay suspension.
  • March 9, 2009 –  Speaker Nancy Pelosi / Senator Harry Reid letter that was titled “Contractor fraud at GAO, OMB, Treasury, and GSA” with copies to Senators Richard Burr, Charles Grassley, Representatives David Price, Henry Waxman, and other high level officials, with no response from anyone.
  • April 3, 2009 – This internal email documents the second cover-up by another KPMG auditor with copies to the EPA Administrator (Lisa Jackson), with no response from President Obama’s political appointee.
  • May 7, 2009 – President Barack Obama letter – describing the dysfunctional federal bureaucracy that he inherited, and that he ignored, and covered-up while continuing the ongoing retaliation that whistleblowers had experienced as far back as President Ronald Reagan.
  • October 5, 2009 – This internal email records that accountant whistleblower’s eleven years of verbal warnings, now written to the EPA Director RTP/NC Finance Center that he certifies the accuracy of EPA’s property reconciliation processes against his strong objections, with copies to the EPA’s Administrator and his (non-accountant) supervisors, and no response from anyone. ​
  • September 10, 2010 – Prior to his December 30 retirement, he filed a freedom of information request (FOIA) request with EPA’s Office of General Counsel to expose the lawless acts of 5 Presidents (Reagan – Obama) and Congress, that President Barack Obama’s political appointees declared secret/confidential business information.