LETTER TO LIEUTENANT GENERAL VERNON A. WALTERS FROM LAURENCE OLEWINE

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP80R01731R002100030005-5
• Release Decision: RIFPUB
• Original Classification: K
• Document Page Count: 17
• Document Creation Date: December 15, 2016
• Document Release Date: September 26, 2003
• Sequence Number: 5
• Publication Date: January 1, 1976
• Content Type: LETTER

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Lieutenant General Vernon A. Walters
Deputy Director
Central Intelligence Agency
Washington, DC 20505
RLy GIfl
Having had the pleasure of hearing your luncheon address to the American
Society of Military Comptrollers (ASMC) last November, I would like to
extend an invitation to speak to a similar group, the Association of
Government Accountants (AGA). Our total membership of 9,000 includes all
of the many disciplines associated with financial management, including
accounting.
One of AGA's major educational activities is a national symposium, a forum
for idea-exchange among federal, state and local financial managers. This
year's meeting, being held in Philadelphia on June 16-18, will address the
theme "Century Three ... A New Era in Financial Management thru Professional
Development." I have attached one of our initial pieces of promotional
literature for your information.
Based on more than a few excellent reactions to your remarks at the ASMC
luncheon, we would like you to be our Banquet speaker on Friday evening,
June 18. This is the final meeting of the symposium, and we are anticipating
about 1200 guests, with a sprinkling of spouses in the audience.
While many of our attendees have undoubtedly read more in their local papers
than they perhaps ought to know about intelligence activities, the message
you left with ASMC in November is one that would be well received.
Should you have any questions, I can be reached at 697-8281 or at the
following address:
Mr. Laurence Olewine, Senior Specialist (Education)
Office of the Assistant Secretary of Defense (Comptroller)
The Pentagon, Washington, DC 20301
On behalf of all AGA members, we certainly hope you will be able to share
some of your thoughts and experiences with us in Philadelphia in June.
Sincerely,
C?
Symposium Program Chairman
Laurence Olewine
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MEMORANDUM FOR: General Walters
I talked to Mr. Olewine who extends attached
invitation and told him you couldn't really give him
an answer at this point since it was possible that you
would no longer be occupying the position of DDCI on
the date of their symposium, and that you realized they
might want t
o go ahead and nail down a firm commit-
ment with another speaker.
He said he understood, but that he had been so
impressed with your message to the Society of Military
Com troll
p e
s, and he wants you to consider this
invitation as having been extended to you personally
and not just as the title holder of DDCI. Whether or no
you are DDCI on June 18, they would make clear in
their introduction that the invitation had been extended
while you were, and they are hoping you will accept
anyway.
Accept {-V Regret
5075 101 TP 99 -- ~
Date 24 Feb 76/Nancy
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 ASSOCIATION of GOVERNMENT ACCOUNTANTS
727AtJ+rT 4~c a Wlbb3/10/16: CIA-RDP80R01731 R002100030005-5
ARLINGTON, VIRGINIA 22202
JUNE 16-18
Non-Profit Org.
U. S. POSTAGE
PAID
Washington, D. C.
Permit No. 41081
PHIL ffi j~ Relea e,200,, /1n ,F1 IIRU$ 0yAV6199MO05-5
 A MOST SIGNVp0IN-0I9#$y2003/10/16 : CIA-F Rgdl p 'fiR0ED2-+ Cf0OdOtI Ped, these
FOR YOUR items were firm at press time:
INDIVIDUAL PROFESSIONAL
DEVELOPMENT
THE ASSOCIATION OF GOVERNMENT
ACCOUNTANTS PROUDLY ANNOUNCES THEIR
ANNUAL SYMPOSIUM:
The
Philadelphia
Parade 1976
Which will be held on June 16-18
at PHILADELPHIA'S SHERATON HOTEL
i. Impact of Inflation on Budgeting, Accounting
and Auditing
2. The Congressional Budget Impoundment and
Control Act
3. Operational Auditing ... A Progress Report
4. Electronic Funds Transfer Systems . . . Friend
or Foe?
i. Operational Auditing in State and Local Govern-
ments
2. Integration of State and Local Government
Accounting
CENTURY THREE: A NEW ERA-Better Finan-
cial Management thru Professional Development
The program will be diversified, with opportunity
for growth of financial managers from either the
federal, state or local level.
This could be a wonderful opportunity to both hear
and dialogue with leaders of national prominence at
luncheon and plenary sessions.
You will also have opportunity to select from a wide
variety of small-group workshops for a more inti-
mate and in-depth'- exploration on subjects of your
own choosing. The menu will be extensive as can be
seen from the preliminary listing on the facing page.
Registration forms and full information on the Sym-
posium will be distributed in March. However,
should you desire additional information, you can
call Dr. T. Arthur Smith, AGA's Director of Education
at [phone].
Federal Responsibilities in Auditing Accounting
Systems
Contracting for Design /Implementation of Finan-
cial Management Information Systems
ADP from A to Z (i5 hrs)
Guide for State and Local Audits of Federally.
Assisted Programs
Presentation Techniques
Warm Fuzzies for Financial Managers (Transac-
tional Analysis)
Impact of Inflation on Accounting, Budgeting
and Auditing (6 hrs)
1o. Electronic Funds Transfer Systems
ii. The Multi-discipline Audit Staff
12. The Public's Right To Know vs Privacy
13. The Congressional Impoundment and Control
Act ... Progress To Date
14. Report Writing (6 hrs)
15. Computers, Fraud and ... YOU
16. Performance Measurement
17. Cost Accounting Standards
Additionally, we are pleased to announce two
major pre-Symposium activities that will be
available for limited registration:
1. OPERATIONAL AUDIT- BASIC. a two-day pro-
gram on concepts, objectives and techniques
... both performance and reporting.
2. NEEDS AND RESOURCES FOR FINANCIAL
Registration fee will be $125 forAGA members and MANAGEMENT EDUCATION AND TRAINING, a
$150 for non-members. Is.
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 Approved For Releasipf(, ' /aAI.ACIII I PpgRQE71 QMf 2"0A500056STER ALL,
WHO ELSE HAS INDEPENDENCE HALL?
Come ... touch the liberty bell. See many other pieces of history
in some of the same buildings where our forefathers made it
200 years ago.
You'll be but a few short blocks from Franklin's final resting
place, as well as Elfrith's Alley, the oldest continually occupied
street in the nation, dating back to the 169o's.
See where Old Glory was stitched together by Betsy Ross, and
many other sites that can only be seen in this several times
Capital of the US.
WHY NOT BRING THE WHOLE FAMILY? LETTHEM TOUCH
A BIT OF HISTORY WHILE YOU FULFILL YOUR NEEDS
FOR CONTINUING EDUCATION AT A GREAT AGA SYM-
App - ase 2003/1 1~ 4 t~t~$0 7(ORQMRE#030005-5
 The
ASSOCIATION of
GOVERNMENT
ACCOUNTANTS
PROUDLY ANNOUNCE THEIR
25Th ANNUAL
SYMPOSIUM
PHILADELPHIA SHERATON HOTEL
JUNE 16-18,1976
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 Approved
THE
25th ANNUAL
NATIONAL SYMPOS I U M
The The Symposium Program will pro,, idea i excellent op-
PHILADELPHIA portunity for individual profess ieaal &,velopment of
PARADE 1976 financial managers from the stat: , loc it and federal
community.
Outstanding specialists from all levels of government, as well as ac,.deme. private
industry and the accounting profession will he participating in the program as
resource people. And all of our resource people, who will number in excess of 150.
are prepared to address the Symposium Theme:
CENTURY THREE: A NEW ERA
Better Financial Management thru Professional De, elopr lent
Attendance will provide an opportunity to hear outstanding I inchein and dinner
speakers, participate in four of six plenary sessions, and take part in a number of
small group workshops to he selected from an extensive arra?, of choices.
The opportunities to hear new ideas and exchange thoughts on many of our
common problems will he tremendous. Attendance is a dec -ion 'hat should he
weighed seriously by every professional interested in financier management. The
program is designed to meet needs of a wide variety of practiti tiers he they at the
federal, state or local level in their practice.
OUR FEATURED SPEAKERS
Approved
In addition to the six plenary sessions and twenty-seven ' kshois detailed on
the following pages, AGA is arranging the appearance of an Y.epional keynote
speaker as well .as eminent personalities who will address the itnchl on and dinner
sessions. Details will he Furnished you in our final reminder ~iaiIinz. You c.in he
For ~~fi'~~1~~ `i0~fr0c~i~a a''arc't14~~Rla131~0;1R0143~g005-t1, vets, nndnc?c
inspir;ilions for ;all participants.
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PLENARY SESSION A
SOUND FINANCIAL REPORTING IN THE PUBLIC SECTOR
With the public sector of our economy having grown from 10 to
40?/r of GNP in 40 years, it is easy to see the impact on the
Nation's overall economy. ']'here is increasing thought that con-
solidated public sector financial statements could provide a use-
ful tool to enlighten both the public and elected officials. This
session will address issues associated with this topic.
Gerald Murphy
Harold 1. Steinberg
Fred M. Oliver
Dcpuly ('Om missioner
Part-,
Bureau of Cuvermncnl
Peal, Ma,wick. Mitchell
Iiaskms A Sriis
I :-audit ( )peril ions
& (i
Silt Lake I' is
Departe nl of the
New Yolk
Treasury
PLENARY SESSION B
ACCOUNTING FOR THE IMPACT OF INFLATION
Alan E. Peterson
Partner
Arthr.r Andersen & (ri
Leading authorities in the accounting profession will discuss
conceptual approaches to contract costing and financial state-
ment presentation in current value accounting terms and in
units of general purchasing power.
John C. Burton
ocf Accouniwn
Set urnicro ind ICxrh inge
-,,miss.....
Arthur Schoenhaut
I xeculivc ,Secrelurv
( ins? Aceinlinl trig
Slarida,ds Boa,d
Robert Sprouse
Vice (hau man
1 miner i] :Accounting
Stand.trds lic:ud
PLENARY SESSION C
OPERATIONAL AUDITING
The session will address operational auditing of government
programs and activities from both the federal and state/local
point of view. It will cover a resume of lessons learned over the
past few years, as well as directions for the future. In addition,
it will address multi-disciplined staff requirements and interface
with more conventional auditing.
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Assisttui( (omp,rollcr (k, mia
 Approv
PLENARY SESSION D
STATE, LOCAL AND FEDERAL RELATIONS-
BREAKTHROUGHS IN INTERGOVERNMENTAL %UD[TING
The session will explore what is happening to further coopera-
tive auditing: Cooperative State-Federal audit of it multi-million
dollar benefit program; the Intergovernmental Audit Forums;
City-State-Federal joint audit of a social program; proposals for
direct reimbursement and for reliance by Federal auditors on
work of State and local auditors.
Mr. Robert J. Ryan, Assistant Director in the US General Ac-
counting Office will be the moderator.
Robert C. Cronson
Auditor General
State of III-.,
William G. Klenk 11
Controller
('itY of Philadelphia
Philip Kropatkin
Deputl I )ire, to,
DIIF.W Audit Agcnct
PLENARY SESSION E
THE GOVERNMENT CONTRACT AUDITOR-
THE INDEPENDENT PUBLIC ACCOUNTANT-
THE CONTRACTOR'S INTERNAL AUDITOR: DETENTE?
Both government and industry continue to expend considerable
time, energy and costs in duplicative efforts by three audit
groups. The panel will explore possibilities for better joint ef-
forts with attendant economics.
Mr. B.B. Lynn, Director of the Defense Contract Audit Agency
will be the moderator.
Bernard B. Lynn
David Neuman
Richard G. Mulligan
Di-tor
Part ncr
vice 1'resale at
Defense Contract Audit
fiat. Marwick, Mitchell
Business. .aid I n:ntciti
Agency
Co.
Gmi rot
IR d 's v+tems
PLENARY SESSION F
THE CONGRESSIONAL BUDGET AM)
IMPOUNDyIEN'T CON'T'ROL ACT
"The Congressional Budget and Impoundment Control Act,
signed into law in 1974. has been hailed by many as the most
significant piece of budgetary legislation since the founding of
our country. This session will explore the basic nature of the
new procedures, and review progress of the various actions
currently taking place in the Congress as a result of the legisla-
tion.
%9iss Anita Driscoll
Stall F{conoinlsi
.sumal Hudy.cI Ulfcc
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OUR
TWENTY-SEVEN
TECH:-WORKSHOPS
Twenty-seven different workshops (3, 6, 9 or 15 hours
in length) will be available. Each workshop will only
be presented once, as shown in the schematic diagram
following the workshop descriptions. You should re-
view both content and schedule, so as to make the
selection that best meets your individual needs.
With the exception of workshop one (fifteen hours).
workshop participation will not conflict with attending
Plenary Sessions.
1. ADP Performance Analysis (15 Hours)
This workshop will provide an in-depth insight into
evaluating the performance of various ADP systems.
There will be five consecutive three-hour sessions,
each building upon the other. Each session will have a
short presentation followed by individual participation
in a problem situation. The final session is a wrap-up
session dealing with the planning and management of
ADP systems.
Moderator: Dr. Earl Wysong, Jr., GAO. Partin-
pants: Edward Murray, Office Comptroller of the
Air Force; Ludivico Gordano, U.S. Civil Service
Commission; Michael Morris, President, SMART.
Inc.; Jesse Duke, Boeing Computer Services, Inc.;
John Crumpler, U.S. Civil Service Commission; and
Sylvan Bayer, DHEW.
2. Efficiency and Effectiveness of Management
Performance in the Utility Industry (9 Hours)
(1) Objectives are to identify problem areas in utilities
management techniques, management personnel and
operations and to propose solutions. (2) Two panels,
one from Regulatory Commissions and the other from
Industries and Utilities will discuss standards used to
examine the management performance in the utility
industry.
Moderator: Gordon Heim, Utility Consultant,
Coopers & Lybrand.
3. Lessons Learned in Acquiring Financial
Management Information Systems
(6 Hours)
What would you tell anyone about to be involved in
contracted development of a FMIS? GAO collected
the responses from 100 senior agency officials and con-
tractors in a recently issued booklet. Principal con-
tributors will discuss the significance and merit of
those lessons learned.
Moderator: David Bryant, GAO. Panelists: Robert
Sullivan, Principal, Peat, Marwick, Mitchell & Co.;
Richard Willett, Vice President. Booz, Allen &
Hamilton, Inc.; Herb Millstein, JFMIP; John Lor-
dan, OMB; and a senior agency financial manager.
4. How to Deal with Inflation in Accounting,
Budgeting and Auditing (6 Hours)
Recognized members of FASR and CASB join
spokesmen from Touche Ross and Valuation Systems
Corporation in it discussion and demonstration of infla-
tion accounting concepts and applied techniques.
Moderator: B. B. Oakley, OASD. Panel: Gerald
Polanski, Partner, and James Loehbecke, Director
of Auditing Programs, Touche Ross & Co.; Paul
Prentiss, Vice President, Valuation Systems Corpo-
ration; Cecilia Tierney, FASR; and Paul McClenon,
CASB.
5. Auditing Accounting Systems:
Are We Doing Enough? (6 Hours)
Why is it that we periodically hear that it government
agency can not determine how much money was spent
on a program, can not balance accounts, or suddenly
discovers that a fund is millions of dollars overspent
These problems seem to involve hreakdowns in ac
counting systems so fundamental that they should not
occur at all. especially wlien these accounting sysirnis
have been audited for years-or have they? This ses-
sion will consist of a panel discussion followed by case
studies. The panel will discuss what is being done and
whether it is enough.
Moderator: Fred Layton, GAO. Panelists: Dr.
Harry Kensky, GAO; Cornelius Tierney, Partner,
Arthur Young & Co.; William Dezerne, Treasury
Department; and Clement Roy, OASD (Audit).
6. Program Evaluation/Performance
Measurement (6 Hours)
Discussion of program evaluation with emphasis on
requirements and application as viewed by senior gov-
ernmental managers. Followed by case studies dem-
onstrating development and application of per-
formance/productivity measurement programs.
Moderator: ('apt. Jose Velez, Office Comptroller of
the Air Force. Paneli.st.s: James Morrisson, OMB:
Eugene l.inck, Office Auditor-General, USAID; Dr
Joseph McHugh, Professor of Accounting, Boston
College.
7. Standards for Operational Auditing
Reporting (6 Hours)
Seminar discussion of good operational auditing re-
porting style, both oral and written. Practical examples
will he analyzed and discussed and realistic techniques
and tips will be provided and are designed to make
written reports easier to read. Writing samples may he
brought to class for analysis.
Moderator: Dr. William Both, Wayne State Univer
city, sponsored by the Interagency Auditor Training
Center.
8. USDA's National Finance Center-A Case
Study of a Total Financial System (6 Hours)
Reviews the concepts, organization, and functional ac
tivities of the center including I) centralized integrated
payroll system, 2) centralized administrative payment
system, 3) centralized billing and collection and 4) cen
tralized accounting system which replaces 16 existing
systems. Techniques covered include I) computer
edits in validity transactions, 2) statistical sampling in
voucher examination, 3) on- and off-line terminal ap
plications and 4) written scannable input and
computer-output-microfilm.
Panelists: Dennis Boyd, Jim Brown and Clyde
McShane, USDA, National Finance Center; and
Richard Willett, Booz, Allen & Hamilton, Inc.
9. How to Conduct Accounting Research
(6 Hours)
Will encompass three major themes: (1) What Needs
to Be Done, (2) What Is Being Done, and (3) How to
Do It.
Moderator: Dr. Joseph McHugh, Professor of Ac
counting. Boston College. First Panel: John Cooley.
past president of the Association of Government
Accountants; Dr. Mort Dittenhofer, JFMIP; Joseph
Donlon, GAO; and Dr. T. Arthur Smith, AGA Edu
cation Director. Second Panel: Representatives of
Arthur Andersen & Co. and Touche Ross & ( o
Third Panel: Dr. Iron Ulrey, Defense Resource
Management Education Center at Monterey, and
Captain Jose Velez, USAF.
10. Municipal Securities Regulation: What's
Ahead for the Accountant? (3 Hours)
Consideration will be given to the wide-ranging impli
cations of the current Congressional reexamination of
the exemption of issuers of municipal securities from
the Federal Securities laws. What will he the impact of
such review on state and local governments, govern
ntent auditors, government regulators, independent
public accountants, and underwriters of municipal
securities?
Moderator Benton Warder, Partner, Price Water
house & Co. J'aneli.stc will be drawn from the Sc
curities and Exchange Commission; Municipal Fi
nance Officers Association; and municipal under
w raters,
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i I. Cost Accounting Standards 0 Hours)
A panel will address specific stand:uds and explore the
problems and issues faced in developing and imple-
menting cost accounting standards. Standards cur-
rently under consideration, such as the cost of capital,
will also he covered. Other topics include ('ASH
policies, DCAA experiences in monitoring the im-
plementation of CAS, and views of cons
are subject to the ('AS requirements.
Moderator: Peter Bjonerud, Peat, Man
ell & Co. Panelists: Bert Bodcnheimer.
member; Frank Alston, Chief, ('A.
DCAA, and industry representatives.
12. Budgeting Concepts and Techniq
Today's CBICA Environment (3
The workshop will supplement the Plenar
the same subject, covering background c
brief form, with most of the effort focu
plementation of the new process as it has
in the last twelve months.
Moderator: Robert Downey, Navy Deli
13. Education for Financial Manager
Description and analysis of new methods
education from financial managers and 1,
sonnet. involved in financial management
eluding the newly developed Institute
Public Financial Management.
Moderators: Dr. Mort Dittenhofer, Ass
for, JFMIP; Ray Einhorn. Professor of
American University.
14. Computers, Fraud, and You (3 1
Presents an overview of computer abuse
countants and auditors should do to proto
and discover it. Using lectures, case studio
presentation, to review examples of com
discuss how abuses could have been pre,
least detected earlier, and explores implic
tential computer abuse to accountants am
Moderator: Jim David, Partner, S. D. I
Co.
15. Improved Accountability in Soci
Through Financial Management
Social programs have come under inert
scrutiny in the last 10 years with increaser
both National and State level on finan
nient. This session will critically assess ci
and future prospects that public fun
through general taxation can be more eff
as prescribed under the law.
Moderator: James Dwight, Jr., Partite
Sells. Panel Menrhers mill be drawn f
Perry, Executive Director Federal Re
cil, Philadelphia; Norman Louric, I)
Lary, Pennsylvania Department of Pd
Alwin ('arty, Regional Commissioner,
Social and Rehabilitation Services:
George, Associate Commissioner So
Administration, Baltimore; Philip Rut
for of Policy Analysis, National Lear
Washington, D.U.
16. The Public's Right to Know/the
Right to Privacy-How it Affect:
(3 Hours)
The objective of this session is to dio
trends in the law applicable to the disclo
rial contained in agency audit files. Di
cover both the applicable statutory requ
agency experience with them.
Moderator: Frank Reeder, OMB. P,
Saloschin, Committee on Federal Info
Justice Department; Frank Naughton.
Department (Audit).
I Vlanagctnent of State and Local Audit
Communications (3 Hours)
Verbal aspects of communications, including confer-
ences and interpersonal relations during the audit.
Management of written communications, including
planning, organizing and training for audit report
policies and procedures, editing and quality control.
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fiance and review of agency audits whcrc records arc
wholly or partially contputericed- Subjects arc roan
agement control, system definition, performance man
agement and information gathering techniques
Mnderator: Warren Wood, Par leer. Alexander
Grant & Co.
24. Guide for Financial Audits (it' Federalh
Assisted Programs (3 Hours)
As the single audit concept has grown, auditors have
faced the problem of different agency audit guides im-
posing substantially different audit requirement. This
session will discuss GAO's project to develop audit
consistency through the preparation of a uniform audit
guide for Federal, State and local audits of Federally
assisted programs.
Moderators: George Egan and Robert Raspen. Fi-
nancial and General Management Studies Division,
GAO.
25. Accounting Standards and Program
Budgeting for Local School Districts
(3 Hours)
Voter dissatisfaction with rising costs and declining
productivity in local education systems has caused
reexaminations of how school systems are managed
including the accounting and FMIS. This workshop
reviews the Rhode Island experience and participants
assume the role of school district personnel in imple-
menting a new system including I) modified accrual
accounting, 2) fund accounting, 3) encumbrance ac-
counting and 4) double entry bookkeeping
counting, Dr Spencer Martin, Chairman of Ac-
counting Departntertl, told Dr I'i ink Budnick, Pro-
fessor of Management Sciences, all of University of
Rhode Island.
26. Multidiscipline Audit Staffs-how'Fo Make
Kffeetise t sc of Other Disciplines (3 Hours)
How to use experts. both in-house and outside consul-
tants, to obtain he wide variety of skills necessary to
perform operational audits. There will he a discussion
of the advantages and disadvantages of adding other
disciplines to the audit staff, including how much audit
training should he given to them. Also discussed will
be the use of outside experts, pro and con. Case
studies illustrating the advantages of using experts will
he included.
Moderator Ilal Stugart, Financial and General
Management Studies Division, GAO. Panelists
Paul Goodstault, Partner, Price Waterhouse & Co.,
and senior representatives from a civilian agency
and the Defense Department.
27. Integration of Financial Management
Information Systcrn (3 hours)
Describes methodology of designing, developing, im-
plementing, operating and maintaining an integrated
FMIS. Provides a case history of actual implementa-
tion of FMHA system. Will also touch upon the mul-
tiplier effect of a work measurement system in the
Bureau of Alcohol, 'fohacco and Firearms.
Moderator: Herb Millstein, Program Manager.
Agency Assistance Programs, JFMIP.
Many of the workshops will be presented concurrently. Workshop 2 is segmented into
three 3-hour presentations so that you may selecl One or two of those sessions as a 3-hour
or 6-hour workshop. Six-hour workshops are to be attended in total, and may he paired
with any non-concurrent 3-hour workshop. After studying the time schedule diagrammed
below, indicate your selections on the registration form.
SINGLE 9 HOUR WORKSHOP SESSION
j (ALL DAY THU plus FRI AM)
ONE 6 HOUR SESSION (THU AM/PM)
and ONE 3 HOUR SESSION (FRI AM)
ONE 3 HOUR SESSION (THU AM) and
ONE 6 HOUR SESSION (THU PM/FRI AM)
WED PM
WORKSHOP NUMBER ONE: ADP FROMA TO Z,
WORKSHOP 2:t
11tJC I ;'ni
14, or 15
10,11,12, 13.
14, or 15
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O-)UR PRE-SYMPOSILIM WORKSHOPS
(June 14-15)
We arc pleased to announce that there will be two workshops available prior to the Sym-
posium. Registration fee for either of them will he $100, and those desiring to participate
should register early as attendance will he limited. Sessions will star' at 8:',0 AM on
Monday and Tuesday June 14 and 15 for both workshops.
OPERATION AI, AUDITING-BASIC
'this is a widely acclaimed workshop de-
veloped by AGA for new auditors as well as
for auditors whose experience has been
largely in the area of financial auditing.
"Techniques covered in the course help to
identify opportunities for operational im-
provement. This type of auditing requires a
broader scope, as well as a different
perspective and approach than is required
for financial audits emphasizing verification
of financial data.
OUR FAMILY ACTIVITIES
PLANNING, EXECW ING AND
EVALUATIN(:
GOVERNMENT FIN ANCIAI.
MANAGEMENT TR.AININi:
This workshop has been designed to assist
the government manager of training officer
who is concerned with improving the skills
of financial management personnel. The
program will he useful to hoth the imple-
menter and action-oriented man,iger and
trainer.
The Workshop Moderator i'. Profe'.sor A. J.
Mastro (Geo Washington Umv), and the
Program Chairman is Raymond Born-
traeger, Director, Mgmt Sciences Training
Center, US Civil Service C,-mmisston.
With our downtown Philadelphia location, there will be more than ample oppertunity for
the family to touch some of our early American history. After all ... where else can you
see Independence Hall and the Liberty Bell? Many of the famous landmarks are but a short
stroll from our Symposium Hotel.
I lowever, we have arranged two half-day tours to cover that part of Phil.;dclph:.t you may
not get to see so well on your own. These tours will take place on Thursday and Friday
mornings, with departures by bus from the hotel at 9:30 AM on both day,
"Four I (Thursday): A combination bus and walking trip covering histi,Lie Philadel-
phia. Stops will be made at Society Hill and Washington Square. as well a, other
interesting landmarks.
Tour 2 (Friday): An exploration of beautiful Benjamin Franklin Parkway, Logan
Circle, the Rodin Museum and the Philadelphia Museum of Art. Both museums
will he displaying colonial furniture and paintings.
(;acts tour will cost five dollars per person and your desires should be indicated on the
Registration Form.
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1JR PRELIMINARY
9 MONDAY ,JUNK; 14
8:30 AM Pre-symposium Workshops Convene
5:00 PM Termination of First Day fur Pre -symposium Workshops
8:30 AM Pre-symposium Workshops Convene for Second Day
9:00 AM National Board of Directors Meeting Convenes
2:00 PM Symposium Registration-Information Desk Opens
4:30 PM Termination of Pre-symposium Workshops
8:00 Aryl
10:30 AM
12:00 M
2:15 PM
3:45 PM
4:15 PM
5:30 PM
Symposium Registration-Informaition Desk Opens
Symposium Opening Ceremonies and Keynote Address
Luncheon and Luncheon Address
Plenary Sessions A and B Convene
Fifteen Hour Workshop Convenes
Termination of Plenary Sessions A and B
Plenary Session C Convenes
Termination of Plenary Session ('
Termination of First Session of fifteen Hour Workshop
AGA President's Reception
E THURSDAY JUNE 17
8:00 AM Symposium Registration-Information Desk Opens
8:30 A1\1 Workshops Convene
9:00 AMbl Spouse Tour #1 of Historic Philadelphia
l 1:30 AM Workshops Recess
12:00 M Luncheon, AGA Author's Awards and Luncheon Address
2:00 PM Workshops Convene
5:00 Prvl Workshops Recess
Free Evening
8:00 AM
8:30 AM
9:00 AM
11:30 AM
12:00 M
2:00 PM
3:30 PM
3:45 PIM
5:00 PM
Symposium Registration- Information Desk Opens
Workshops Convene
Spouse Tour #2 of Historic Philadelphia
Workshops Recess
Luncheon and AGA Organizational Awards Ceremony
Plenary Sessions 1) and F Convene
Fifteen Hour Workshop Convenes
Termination of Plenary Sessions D and L
Plenary Session F Convenes
Termination of Plenary Session F
Termination of Fifteen Hour Workshop
Symposium Banquest and AGA Honors Program
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INFORMATION
.DI)ITIONV. INFORMATION. Should you desire more detailed or a lditio al informa-
tion, it can he acquired by calling Dr. T. Arthur Smith, AGA', Dire toi o Education,
who can he reached at (703) 684-693 I.
%RRIVING IN PHILADELPHIA. Philadelphia is readily accessible by ur. LI I and motor
transport. There is limousine service at frequent intervals from the airport directly to
the Philadelphia Sheraton. If arriving by train, 30th Street Station u a short cab ride
from the hotel. Similarly, the downtown bus terminals are a short cah ide from the
hotel. l,oi those who are driving, the hotel is in the shadows of City Ball, it the heart of
the downtown area.
REGISTRATION. The registration fee ($125 for AGA members, $150 for nonmembers and
$60 fin retired AGA members) covers full participation in all Symposium sessions.
This includes three luncheons, the President's Reception on Wedn,. sdav evening and
the Symposium Banquet on Friday. Registration packets, complete with programs,
name-tags, meal tickets, workshop selections, etc., will he pros' ded at the
Registration-Information Desk on your arrival.
A('('OMMOI)ATIONS. This is a unique year in terms of accommotation . at Eastern
seaboard cities of historical interest. And Philadelphia is no exepliorr. AGA has
blocked the entire Philadelphia Sheraton, as well as additional moms it two other
hotels within two blocks of the Sheraton.
l :vervone will he taken care of so long as registration is completed no lat; r than thirty
days prior to the opening; of'thc Symposium. None of the AGA blocked i.mms will he
held for us that are not guaranteed with a $30 deposit earlier than N%tv I5 Many urban
area hotels are using a similar policy in this Bicentennial year. the 'heraton will
handle all overflow registration.
To state it another way, if you guarantee your room request with a Sill deposit before
Was' I S. you'll have no problems. In the event you have to caned after making your
deposit, it is refundable provided the Sheraton receives 72 hours n,ttice in advance of
your originally scheduled arrival. The deposit can he made by cah. check or credit
card. Hotel reservations should he made directly with the Shei upon Philadelphia. A
hotel reservation form is included in this flyer for your convenience in naking hotel
reservations.
Rates are from $24 to $33 for single rooms, and from $33 to $42 dcuhlc. his includes
parking at no extra cost.
(`PI? CREDIT FOR SYMPOSIUM ATTENDANCE BY CPAs. Sympi slum participation
may he used in claiming credit for CPA continuing professional education require-
ments. AGA programs have been formally accepted by Boards )f Ac ountancy in
several states.
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OUR
SYMPOSIUM
ENDORSEMENTS
'filk "111111 HOUSE
March It, 1976
On the occasion of the Twenty-Fifth Annual National
Symposium af the Association of Government Ac-
countants, I am happy to commend your members on
your excellent work in helping to develop government
a unting audit standards. I especially note with
satisfaction your efforts to exchange useful financial
information and experience with Federal, state and
local governments.
In government, as in private industry, financial man-
agement is an essential part of decision making. To-
day, Federal, state and local ..its of government face
many issues and problems in a variety of areas such
as education, health, welfare and transportation. In
many instances the failure to properly address these
problems is e. aused, not by a lack of funds, but by a
lack of management know-how.
1' oo often governmental a ounting systems are de-
signed merely Io ensure that funds arc used for pur-
ified by law. Phis is necessary, but clearly
pnot c _ugh. Accounting systems must be structured to
assist managers to ascertain that results were achieved
and that the r .. o ueces employed were effectively and
efficiently used.
I hope that this Symposium and other educational semi-
na s your Association conducts will serve to create a
greater awareness by governmental managers of the
importance of financial management in the decision
making process. I look forward to oor continuing
c-Dope ration toward m re effective government-wide
financial management practices.
Referring to the AGA Symposium, the Civil Service Commission has stated that the CSC
"encourages Federal agencies to sponsor employees' participation in meaningful develop-
mental programs ... Any Federal agency may ... pay for the attendance of one or more of
its employees at your organization's program ... In addition . . . a Federal agency may
sponsor an employee's attendance at such a program through its authority to train its
employees."
AND A FINAL WORD CONCERNING THE IRS:
"Tax Deduction: Under current regulations, an income tax deduction is generally al-
lowed for-expenses of education (including registration fees, travel, meals, and lodging) if
incurred to maintain or improve skills of present employment or trade or business."
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? HISTORIC PHILADELPHIA ?
Within just a short stroll of our Symposium hotels you will be able to see and touch a bit of history that
is possible only in Philadelphia. Key spots in the most historic section of the city are detailed below:
I. Franklin Square
2. Old St. Georges Church
3. Betsy Ross House
4. Elfreth's Alley
5. Independence Mall
6. Christ Church Cemetery
7. Quaker Meeting House
8. Christ Church
9. Atwater Kent Museum
10. Norwegian Seaman's Church
11. Congress Hall
12. Independence Hall
13. Second Bank of the US
14. Carpenter's Hall
15. First Bank of the US
16. Old Stock Exchange
17. Washington Square
18. American Philosophical Society
19. St. Joseph's Church
ASSOCIATION OF GOVERNMENT ACCOUNTANTS
727 South Twenty-third Street
Arlington, Virginia 22202
t-DEPUT000A
UTY DIRECTOR
A
.H I NGTON, DC 20505
Nen-Profit Org.
U. S. POSTAGE
PAID
Wathinpton, D. C.
Permit Na. 41081
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