Have you ever wondered who prepared or had input to the various sites you read on the Internet? Do they have the education and knowledge to know what they are saying? It was decided to provide you with the background of the creator of this site. His name is Gerald R. Klatt.

First Career:
    Lieutenant Colonel, USAF, Retired

    Education:
        USAF Special Investigations School (FBI)
        USAF Special Counterintelligence School (CIA)
        Defense Language Institute – Chinese Mandarin

    Experience:
        Special Agent/Commander, USAF Office of Special Investigations – 20 years

Second Career:
    Education:
        Bachelor of Science in Industrial Business
        Extensive post graduate work in accounting (Approx. 35 semester hours)
        Masters Degree in Business Management
        Professional Military Comptroller School (Equivalent to a Masters degree in                 Comptrollership)
        Air Force Audit/Management System (B3500)
        Auditing Data Processing Systems (USAF)
        Former member of the Associations of Government Accountants (AGA)
        Former member of the American Society of Military Comptrollers
        Former Certified Cost Analyst (CCA) with the Institute of Cost Analysis (Certificate                 Nr. 233)

Experience:

Auditor/Commander, Air Force Audit Agency – 6 years

Federal Accountant –working primarily in the area of analyzing administrative costs for Federal cost reimbursement for States, counties, cities, universities, non-profit organizations, hospitals, Indian tribes, etc.

Worked with the Comprehensive Annual Financial Report (CAFR) for 15 years.

There is More

In 1984, Colonel Klatt used a similar economic impact analysis as explained in this writing, with the help of Dr. Donald Ratajczak, Director, Economic Forecasting Center at Georgia State University. At that time the above governments and some private organizations were reluctant to prepare proper cost allocation plans to receive full reimbursement for their costs in administering Federal programs. Colonel Klatt prepared an economic impact analysis to demonstrate the full impact of their lack of concern for administrative cost reimbursement. From that time on, Governors, mayors, etc. were ordering complete and comprehensive cost plans.

Also in 1984, Colonel Klatt created what is now called Cross-Allocation Methodology for allocating administrative costs. Today, almost all of the organizations mentioned above and many companies use Cross-Allocation Methodology in their costing systems.