My educational background includes a Bachelor of Business Administration in Accounting from Midwestern State University and a Master of Science in Financial Management from the Naval Postgraduate School in Monterey, California. My working career includes: auditor with Arthur Andersen & Company; 23 years active duty in the U. S. Navy working in positions of leadership/oversight of federal accounting, budgeting, and financial management; federal government auditor with the United States Department of Justice, Office of Inspector General; internal auditor with the United States Nuclear Regulatory Commission Region IV Headquarters; auditor with the U. S. Air Force Audit Agency; Assistant Professor of Accounting at Midwestern State University; and Senior Lecturer of Accounting and Budgeting at Naval Postgraduate School. I am a Certified Public Accountant (CPA) and a Certified Management Accountant (CMA). I am a member of the Institute of Management Accountants.