With almost eight years in a CPA firm and more than 25 years in federal government agencies, I’ve retired from the best job — as a CPA working for the citizens of the United States.
Over my wonderful career, I’ve learned lessons and tips for thriving in the public sector.
Lesson 1: There is the right way of doing things. Always do the right thing.
Each of us has a moral compass to do the right thing and, over the years, we may be put into situations that test what we were taught at home or in the classroom. There is not always a clear solution to every problem.
Listen, ask questions, and analyze each problem. Seek advice from others — peers, specialists, attorneys. Then, do the right thing. No matter what.
As CPAs and management accountants, we recognize that to do the right thing may require advising against or stopping certain activities and having unpleasant conversations with senior management or supervisors.
Tip: For challenging conversations, be prepared with facts and feasible alternatives. If and when there’s pushback, consider what is necessary to keep your integrity. You may need to stand your ground. Throughout my career, I have been very fortunate that my supervisors understood my reasons for pursuing a path that demonstrated accountability.
Despite the barriers, remember to do the right thing — even if doing the right thing prompts you to step out of your comfort zone or seek a new position. You will sleep better.
Lesson 2: Barriers exist to accountability. For help getting over barriers, refer to lesson 1.
Accountability is basically the practice of taking responsibility for one’s actions. In the corporate world, accountability means assuring that transactions are recorded correctly and that accurate financial statements are available to all stakeholders. In government, accountability goes a bit further.
As quoted from Principles of Democracy, published by the U.S. Department of State:
Government accountability means that public officials — elected and un-elected — have an obligation to explain their decisions and actions to the citizens. Government accountability is achieved through the use of a variety of mechanisms — political, legal, and administrative — designed to prevent corruption and ensure that public officials remain answerable and accessible to the people they serve. In the absence of such mechanisms, corruption may thrive.
According to the principles, legal and administrative accountability mechanisms range from ethical standards and financial disclosure laws to independent oversight and auditing.
Barriers that block or circumstances that test accountability can arise due to a person’s lack of knowledge of rules and regulations. Officials, such as heads of agencies and CFOs, may have only a brief tenure in their roles, and their knowledge of how the government works varies.
Best-case scenario: Such officials are naïve but well-intentioned. Worse-case scenario: There is an intent to circumvent the checks and balances that are in place to prevent fraud, waste, and abuse.
Accountability barriers can arise with supervisors and/or co-workers that want us to interpret the situation differently or look the other way. Tip: Stick to the facts and remember to always do the right thing.
Lesson 3: Address the haters and embrace the lovers. Refer to lesson 1 as needed.
As the CPA, CFO, chief of finance, budget officer, accountant, budget analyst, or financial specialist on staff, you might not always be the most popular employee.
Tip: To appropriately address issues when they arise, understand those who oppose you.
It’s helpful to gain an understanding of the perspective of those that disagree with you. Most likely, they are simply trying to meet the requirements of an essential program regarding public health, education, or safety. However, they might not be well informed, and their approach may be a barrier to accountability — and could be unacceptable.
While not immediately appreciated, I often found that co-workers eventually understood that I was trying to protect them from awkward situations that could have led them to being accused of conflicts of interest or would have been counterproductive and would have prevented them from meeting their program’s objectives.
Tip: While you are managing the opposers, don’t forget to embrace the lovers, meaning those that support you.
Early in my government career, I had a supervisor that recognized my potential and supported me. His boss became convinced of my potential when I provided documentation that supported a significant change to the financial statements. Subsequently, I was given critical assignments that set the foundation for an exciting and rich career that covered operational, system, management accounting and cost accounting, data analytics, and auditing.
Support can come from unexpected sources, especially when you are open to new opportunities. On multiple occasions, I was asked to provide my opinion on a sensitive issue. Because of my honesty and ability to offer realistic solutions, I was recruited for positions where I was able to make a difference in shaping accounting policy, reporting federal spending, and investigating federal funds.
Whether your colleagues are in senior positions or just trying to get their job done, when they seek your professional input, embrace the opportunity.
Officials and supervisors need to make tough decisions, and they need information, including alternatives to the recommendations given to them. And sometimes the smallest concerns are bigger than they initially appear to be.
Take each request for your input seriously and strive to ensure each issue is resolved by doing the right thing. I know that reviving the public sector accounting pipeline has been a priority for many of us, and CPA licensure is vital to clients and to those in government who want the assurance that what they are doing is legally and financially sound.
Lesson 4: Train to be the best you can be, as you continue to uphold lesson 1.
As CPAs, we are required to take continuing professional education courses, but being the best you can be goes beyond CPE credits or a new certification.
Being the best involves being prepared, constantly learning, and gaining experience outside of your comfort zone. For me, I volunteered for jobs or tasks that others did not want, which enhanced my skills even more.
Tip: Do not allow the phrase “I cannot do…” into your vocabulary.
Turning unpleasant assignments into successes is a good form of on-the-job training and provides not only professional but also personal growth.
Being the best is broader than just gaining more technical skills. Regardless of your position, help others to be the best that they can be. When a person knows that someone believes in them, it’s a powerful incentive.
Tip: Be sincere about your belief in your co-workers — belief in someone not only encourages the person, it also improves you and your team.
I was very fortunate to work with management teams that understood and strived to always do the right thing. While I was blessed with great teams, it was still important that I let them know that I genuinely appreciated them through verbal affirmation and through my actions. I hope I did that enough.
Lesson 5: Be humble. And always refer to lesson 1.
Humility is an often-overlooked leadership trait. Over your career, you may be asked to perform assignments that are below your pay grade. It might not feel like the best use of your time, but completion of the task could reap rewards beyond the immediate.
Tip: Being genuinely humble is a highway to success.
The execution of keeping the big picture in mind and meeting goals legally lies in one’s character. Your team will be more inclined to follow your lead, including going the extra mile, when they perceive your leadership as kind, genuine, and compassionate.
Regardless of the government position in which you serve, the number one rule remains: Do the right thing.
About the expert
Carrie Hug, CPA retired in December 2024 from the Federal Motor Carrier Safety Administration (FMCSA), within the Department of Transportation, where she was the CFO and oversaw budget formulation and execution, financial operations and reporting, and grants management.
Prior to joining FMCSA, she was an assistant inspector general within the Office of Audit Services, Office of Inspector General, as part of the Department of Health and Human Services, overseeing human and financial resources; audit policies, planning, and implementation; statistics and data analytics; and performance and financial statement audits.
Before becoming an assistant inspector general, Hug served in many other capacities, including director of accountability at the Recovery Accountability and Transparency Board, acting deputy assistant secretary for accounting policy at the Department of the Treasury, chief of the Accounting Standards and Grants Branch at the Office of Management and Budget within the Executive Office of the President, deputy CFO of FMCSA, and as a manager at Grant Thornton, LLP.
Over the years, her duties have included overseeing government-wide accounting and grant policies, collaborating on the federal Financial Report of the United States Government, providing support for investigations, directing management services and acquisitions, and implementing financial and cost accounting systems.
About the AICPA’s Government Performance and Accountability Committee
Comprising 12 volunteer committee members, and in collaboration with staff at the Association of International Certified Professional Accountants®, the Government Performance and Accountability Committee advises government officials, regulators, and stakeholders, advocating issues that matter to the accounting and finance profession. If you’d like to learn more about GPAC, please email Lori Sexton.