Fred M. Oliver papers

Collection

Identifier: ACCN 0831

Staff Only

Scope and Contents

The Fred M. Oliver papers (1943-1996) consist of correspondence, reports, minutes, surveys, documents, published articles, books, citations, and letters of commendations.

Dates

1943-1996

Creator

Oliver, Fred M. (Person)

Conditions Governing Access

Twenty-four hour advanced notice encouraged. Materials must be used on-site. Access to parts of this collection may be restricted under provisions of state or federal law.

Conditions Governing Use

The library does not claim to control copyright for all materials in the collection. An individual depicted in a reproduction has privacy rights as outlined in Title 45 CFR, part 46 (Protection of Human Subjects). For further information, please review the J. Willard Marriott Library’s Use Agreement and Reproduction Request forms.

Biographical Sketch

Fred M. Oliver (1909-2000) was engaged in the practice of public accounting for thirty-seven years, twenty of them as a partner in the firm of Haskin and Sells, which later merged to become Deloitta Touche. He served as the partner in charge of the Salt Lake City office from 1968 to 1973. Oliver was recognized nationally as a leading authority on governmental accounting and auditing. He was a member of the American Institute of Certified Public Accountants (AICPA). From 1968 to 1973, he served as the chairman of the AICPA committee on Governmental Accounting and Auditing. In 1968, the AICPA appointed Fred M. Oliver as Chairman of its Committee on Governmental Accounting and Auditing. The purpose of this committee was to prepare an Industry Audit Guide: Audits of State and Local Government Units.

In 1971 Fred M. Oliver was appointed to a special task force established by the Municipal Finance Officers Association (MFOA) of the United States and Canada to expand the representation of the National Committee on Governmental Accounting (NCGA). Formerly, this group had been compsed of the chairmen of various organizations-the new structure featured members with particular expertise. This organization was titled the National Council on Governmental Accounting (NCGA). It was the rold of the Special Task Force to study and recommend changes in the NCGA's service program to the MFOA so that on a continuous basis, it could formulate new principles and practices to meet the growing dynamics of public finance.

Extent

13.75 Linear Feet

Language of Materials

English

Additional Description

Abstract

The Fred M. Oliver papers (1943-1996) consist of correspondence, reports, minutes, surveys, documents, published articles, books, citations, and letters of commendations. He was a public accountant.

Arrangement

Arranged to the folder level.

Immediate Source of Acquisition

Donated by Fred M. Oliver in 1985-1998.

Separated Materials

Two cassette tapes of Melburn Coombs, recounting information about the development of Funds Consolidation Act were transferred to the Audio Visual Division of Special Collections (A0648).