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Government CPAs: The MACPA wants you!

Special guidelines apply, but CPAs who work in government have a role to play in the profession, too

By E'Meka Diggs, CPA
United States Army Audit Agency

As employees of the federal government, we hold a duty of public service and must maintain public trust. That's also our duty as CPAs. We're a breed set apart.

Yet government members often are not well-represented at MACPA events, meetings and committees. There's more to the profession than public accounting and taxes, but because our involvement is minimal, the MACPA often is withheld the benefit of involvement by government CPAs. We need to be counted and heard at MACPA meetings.

Sometimes, government CPAs don't participate in MACPA events because their employers don't fully support such participation. Government agencies might not reimburse MACPA membership dues because using appropriated funds to pay individual memberships is prohibited. However, did you know that government agencies are permitted to pay organizational memberships according to (5 U.S.C § 5946)?

Membership has its privileges

MACPA membership offers specialized committees, discounted CPE, statewide business discounts, leadership development, networking opportunities and legislative involvement — all focused on the needs of practicing CPAs like you.

Moreover, once you become an MACPA member, your co-workers can register for MACPA-sponsored training at the member rate. And you know that having a well-trained professional staff is immeasurable to any employer.

Beyond all the membership benefits, it's an excellent time to join. Did you know that MACPA Chair Pat Reese is a government CPA? Her enthusiasm and commitment to encouraging other government members to join is bringing new vision to the MACPA.

If you know government CPAs who are not members of the MACPA, remind them that now is a great time to come on board and make an impact. They might even find that their employers seek their participation more than they initially thought.

General guidelines for federal government employees

That said, there are some guidelines that federal government CPAs must follow as they consider participating in the MACPA. Here are some of them.

Do: Consult with your legal counsel if you unsure of particular rules governing your agency.

Don't: The following prohibitions apply:

• Personnel shall not use government property for other than authorized purposes. (5 CFR § 2635.704)
• Personnel shall not use public office for private gain. (5 CFR § 2635.704)
• Personnel shall not hold financial interests that conflict with the conscientious performance of duty. (5 CFR)
• Personnel shall not give preferential treatment to any private organization or individual. (5 CFR § 2635.101 (b) (8))
• Personnel may not use or permit use of their government position, title or authority to endorse any product, service or enterprise. (5 CFR 2635.702 (c); JER 3-209)

Specific Department of Defense guidelines

The following Department of Defense (DoD) guidelines are found in Joint Ethics Regulation 3-300:

• Fund-raising and other activities: Subject to other provisions of this regulation, DoD employees may voluntarily participate in activities of non-federal entities as individuals in their personal capacities, provided they act exclusively outside the scope of their official positions.
  
  Except as provided in 5 CFR 2635.807(b) (reference (h)) in subsection 2-100 of this regulation, DoD employees may not use or allow the use of their official titles, positions or organization names in connection with activities performed in their personal capacities as this tends to suggest official endorsement or preferential treatment by DoD of any non-federal entity involved.
• Professional associations: Agency designees may permit excused absences for reasonable periods of time for their DoD employees to voluntarily participate in the activities of non-profit professional associations and learned societies and may permit the limited use by their DoD employees of federal government equipment or administrative support services to prepare papers to be presented at such association or society events or to be published in professional journals.

Other ways to get involved

There are many ways to become involved with the MACPA. Among them are the Members in Government Committee, the Government Contractors Committee and the New / Young Professionals Network, the purpose of which is to increase membership and involvement among professionals.

Continue developing yourself as a CPA. Uphold your duties as a federal employee, but don't let that keep you away from the association for too long. The MACPA truly needs to hear from its government members more often through active participation.

Make it your will to find a way to the MACPA ... and enjoy!