In the middle of the back and forth between the President of the United States and officials from Maryland and Baltimore about the fiscal management of Baltimore, critical issues are not being openly discussed. Three months ago (before the current political nastiness started) I authored an article about the accounting and auditing issues Baltimore had encountered. The article was written from a clinical perspective, analyzing some of the deficiencies in Baltimore’s internal controls. The lack of an appropriate control environment was the gravest. The link to the article is: https://wordpress.com/block-editor/page/mark-koscinski.com/534
Published by Mark Koscinski
I am an assistant professor of accounting practice at Moravian University in Bethlehem PA, after a long and multifaceted business career. I am a CPA in the State of New Jersey, and hold a doctorate from Drew University in Madison NJ. I also served as a Byzantine Catholic deacon, hence the religious articles included here. Moravian University is a liberal arts college, encouraging the complete formation of a person. View all posts by Mark Koscinski
Mark Koscinski CPA D.Litt. 