CORNELIUS E. TIERNEY, CPA, CGFM, is a Director with Kearney & Company, and is the author or coauthor of twelve books on governmental accounting and auditing. He served as the chairman and national director of Ernst & Young's public sector accounting and auditing practice for nearly twenty-five years, and was an original member of the Federal Accounting Standards Advisory Board. ... Read more EDWARD F. KEARNEY, CPA, CGFM, is the Managing Partner of Kearney & Company. He is a former senior manager of Arthur Young & Company (a predecessor firm to Ernst & Young) and a former officer of a public company listed on the New York Stock Exchange. He also worked for the Department of Housing and Urban Development as an auditor and accountant. ROLDAN FERNANDEZ, CPA, CGFM, is a Senior Partner with Kearney & Company. He is a former principal of Arthur Young & Company and the former chief financial officer of a public company listed in the New York Stock Exchange. He has over twenty-five years of diversified experience in all facets of financial management in both the public and private sectors. JEFFREY W. GREEN, CPA, is a Senior Partner with Kearney & Company with more than nineteen years of experience. He is responsible for federal audit engagements and internal control projects covered under the rules of OMB Circular A-123. He is a recent recipient of the Northern Virginia Association of Government Accountants' (AGA) Federal Financial Partnership Award. KEARNEY & COMPANY is a certified public accounting (CPA) firm that provides audit, accounting, and consulting services to the federal government. Additional details on Kearney & Company can be found on the Web at www.kearneyco.com. All are also coauthors of Federal Government Auditing: Laws, Regulations, Standards, Practices, and Sarbanes-Oxley and OMB Circular A-123 and Sarbanes-Oxley: Management's Responsibility for Internal Control in Federal Agencies. Show Less