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Transcript of an oral history interview with Robert D. Forger conducted by Joseph Cates at Forger's home in Newtown, Connecticut, on 16 March 2016 as part of the Norwich Voices oral history project of the Sullivan Museum and History Center. Robert D. Forger was a member of the Norwich University Class of 1949. The bulk of his interview focuses on the history and development of his relationship with Norwich University, including as a student, alumnus, and trustee. ; 1 Robert Forger, NU '49, Oral History Interview March 16, 2016 At His Home in Newtown, Connecticut Interviewed by Joseph Cates, of the Norwich Oral History Project JOSEPH CATES: Mr. Forger, Bob, can you please state your full name and date and place of your birth? ROBERT FORGER: Robert D. Forger, May 24, 1928, in Norwalk, Connecticut. JC: Talk a little bit about growing up in Norwalk. RF: I grew up in Westport. Westport did not have a hospital. And for years we could get our birth certificates in Westport but then they stopped. If you were born in Norwalk, you can't do it. (Laughs) JC: (Laughs) RF: That was a wonderful place to grow up in. It was a town of about 5,000 people. I went to a high school that took in students from two other towns and had a graduating class of about 96, almost 100. And 11 were from one other town and 13 were from the other town, so the other 75 were from Westport. I got a wonderful preparation there. We had a very, very good faculty. If you can believe this, I learned all my English from the Latin teacher. I took four years of Latin. We had to diagram the sentences. Latin sentences. And I had an English teacher whom I had for three years who was hung up on the classics, so we learned very little English, but we sure know all of Shakespeare and everybody else. (Laughs) And I got a good preparation because when I went off to Norwich, the curriculum as a chemist, I had to take trigonometry. And I said, "But I've had trigonometry." Oh, no, you haven't had trigonometry like this. This is really …, so you have to take it. So, I took it and got a 98 and the instructor said to me when it was all over, he said, "You know, I think you've had this subject before." And I said, "I certainly have." (Laughs) JC: What made you decide to go to Norwich? RF: I went to the physical – I wanted to go to West Point and I have a military bend and nobody in the family knows from whence it came. And I wanted to go to West Point and as a junior in high school I flunked the physical because of astigmatism in one of the eyes in which they would not give a waiver. And it was very difficult to get into it at that time because the war was on and everybody wanted to get in and be protected for four years or maybe the three-year curriculum they were doing at the time. So, our local dentist said, "Why don't 2 you go up the Norwich?" I knew nothing about Norwich but his nephew, who practiced not very far from where we are now, had gone there, Class of '39, and had become a dentist and he said, "You ought to go there." So, I applied. We went up to take a look at the place and I got accepted. JC: Okay. This is a question for you. Tell me a little bit about your rook year, about being a rook. RF: I think it was pretty darn easy. JC: (Laughs) RF: I don't think it was bad. A lot of people complained about it but I had read some stories about what went on at West Point, I had a book West Point Today about what they had to go through. As long as you didn't try to think as an individual, and not do what they wanted you to do, you were fine. One of my experiences was, they came in, and I doubt they do this today, came into our room. My roommate, myself, they turned the heat up on high and said, "At 9:30 we're going to have everybody in here." And they had everybody in our room and you had to bring your blankets, you had to wear your mackinaw, wear your blanket – wrapped in a blanket and it was so darn hot in that room and then you had to jump up and down, singing "God Bless America." At 10:00 (inaudible) [0:05:08], everybody left. They left our room in shambles. And we had to get up at 4:30 in the morning to straighten it out for inspection. (Laughs) But that was – and that was not a bad experience, it wasn't bad at all. JC: You were also in a fraternity. Tell me about that. RF: Sigma Phi Epsilon, Sig Ep. In the building where the president now lives. That wasn't as plush as it is now. They've added to it since those days. And it was interesting because nobody was around fraternities in my freshman year and they rushed the new pledges in October of my sophomore year. And the house president got up, I understand, later. He said – now you have to remember, they were all civilians, because Norwich took in anyone who had been there before. To come back in civilian clothes and finish up his education. Didn't have to wear a uniform. Didn't have to participate in the military. Really a very good decision, I think. And, he said, told them, "You have to remember, we're a military school and our future is military. And you guys shouldn't be voting in people who are civilians now, just because they're your friends. You've got to stick with the military." Sig Ep took in five cadets and we were the most cadets, we were down there with cadets with 45 other civilians. (Laughs) And, we developed from there. But it was a really wise thing to say, because some of the fraternities took in only two and that was, I think, a mistake on their part. JC: Well, how did you feel about when they did away with the fraternities? 3 RF: Mixed emotions. It was sort of a second-class citizenship, particularly athletically because we had a troop league and when I left there were six troops. A headquarters troop, which was the band, and five line troops. And we had an athletic league with the troops and an athletic league with the fraternities. And it ended up that the guys who were left behind in the troops, they just felt like second class citizens. They didn't play with the big boys. And I think that was one divisive effect that the fraternities had. But it was a great place to go and to relax. When you went through the front door, why military was out the window. But when you went out the front door, your tie better be straight and your cap on right and in everything else, the military prevailed. JC: Now, you said there was an incident that happened that caused the fraternities to be done away with. RF: Yes, this was what – I left in June of '49 and early '50 when General Harmon came on board as the president. And I believe it was Winter Carnival that year and one of the fraternities, a guy in a drunken stupor went headlong down the stairs and did damage to his neck and his back and everything else and lost a semester of school because of the injuries. And that was the catalyst for Harmon getting rid of the fraternities. He – it took him a while, but he usually gets his way. (Laughs) JC: What is your – what do you remember most about your years at Norwich? RF: I think the camaraderie. I think it was a wonderful small school. I made so many friends. It was the type I liked and could live with and getting up at 6 or 6:15, that kind of thing, it – the rules and regulations never bothered me. I may have been an exception but I never walked a tour in my life. When it was O.D. (?) [0:10:05] my senior year, I can remember the temperature – 10 degrees in the middle of winter, starting a tour line with a hundred guys in it. (Laughs) JC: (Chuckles) RF: And they had a system, which I overlooked at the time, I knew what was happening. The first three guys in the line would peel off and go into Alumni Hall. Now when the line came around again, the next three or five or whatever number they had decided on, would peel off and the other ones would come back out, get at the end of the line. Because it was so darn cold. JC: (Laughs) Now, Homer Dodge was president when you were a student. RF: Yes. JC: Tell me about that. 4 RF: I don't think he was – in retrospect, I didn't have that much of an insight. I don't think he was a very effective president. He was – he wore a uniform, but that was about it. He didn't know how to wear it. He was an eminent physicist and – well we had Fuzzy Woodbury. We had a good physics department. He was the wrong guy for the job. And we finally got to him and he realized he wasn't doing anything. Fortunately, we had a guy, in fact two of them, that were commandants and assistant commandants that really kept the Norwich activity going. And some of the guys that returned, some of the veterans, I can remember the veterans getting after it. They got dressed up in their uniforms and they got all the sophomores together and they said, "We see that you're violating some of the traditions and these are what they are." And one of them was Jack O'Neil. "These are what they are and you've got to start living by them." JC: Tell me about when Eisenhower came to the commencement and gave the commencement address. RF: I don't remember anything about the commencement address, but it was allegedly his first or maybe only one of his first appearances in 1946. In my freshman year, we had three graduates. Who – how they did it – but finished up their last year and their last semester. And Eisenhower came, both senators were with him. JC: (Laughs) RF: As you might expect. And the one thing I do remember is the pushing match he got into with President Dodge. In the military, the lowest ranking guys get in the car first. And the highest ranking last, so he can be the first one out of the car. And Homer Dodge would not let – he would not precede Eisenhower. And Eisenhower solved the issue by putting the palm of his hand in the back of Dodge's back and propelling him into the car. And it worked pretty well. But that's the only thing I really remember about the commencement. JC: Tell me about some of the professors that really had an influence on your life. RF: Well, I think there were probably two. Both junior chemistry professors. They were probably only instructors at the time. And one was Bill Nichols, who taught most of the advanced organic and inorganic. He was only here the one year I was there, in my senior year. He taught most of the organic and inorganic advanced classes. Whereas, the other professors taught the physical chemistry, the more difficult courses. He was a great guy and the other was Jack O'Neil who was a senior when I was a junior and a senior only because he came back. He was the Class of '44 and returned after the war. He ran most of the labs down in the bottom of Dodge Hall. He was a true Norwich guy. And one of the things I think that proved it was when our son, Gary, went up to Norwich, he was the Class of '75. When he went up in '71, we were in the orientation line and Jack O'Neil comes up and said "hi" to me and shook hands with Gary and he said, "Things get pretty rough up there. If you need some relief any time, here's my telephone 5 number. I live right down the street. Give me a call and come on over and get away from it all." And that was really a very nice thing to do. JC: What does the idea of the citizen soldier mean to you? RF: This is a put-up question, because this is something I answered on the questionnaire that your predecessor sent out. JC: Yes. It's on the first page. RF: Read it. "Citizen soldier" by my definition is an individual with a strong interest in the military, who is willing to act in the secondary line of military preparedness, rather than full-time service. Now, that was true in my day. And up until the second Gulf War started. It really isn't true anymore because anyone who is in the national guard or the reserves is going to get called one way or another. JC: Now, you served in the reserves from 1949 to '72, correct? RF: '72, yes. JC: Can you talk a little bit about that? About being in the reserves. RF: It was a nice experience, a great experience. I got some fairly good jobs out of it. I was with a tank battalion in Stamford and the C.O. was a 1934 graduate from the University of Massachusetts. I went to my first meeting and a guy sidles up to me and he says, "You know, that isn't an army uniform. That's a Norwich uniform." I didn't have any uniforms. I graduated in June and this was a September meeting and who was this guy but Phil Marsilius. JC: Oh. (Laughs) RF: (Laughs) Who was the emeritus chairman of the board. He was the S2 of the battalion. And the next day when he brings up another guy and introduces him to me, he's the S3 and it's Tommy, they called him in those days, Andy I always knew him as, Andy Boggs, who was the Class of '44 and who was the S3. (Laughs) JC: (Laughs) RF: And I got this C.O. that I had, I got some good jobs out of it that proved to be good because I could do them. And, he went to summer camp with the Norwich guys. And he was ROTC, not military. ROTC such as Norwich. And he told me later, he gave me these jobs because those Norwich guys could do anything. And he observed it at camp, at his summer camp, they could do anything. And we had 6 two Norwich guys. We had a bunch of lieutenants who had just come in when I left the tank battalion. And he – so I got some pretty good jobs out of it. JC: Where did you go to summer camp? RF: Ft. Meade, Maryland. And we spent a week down at A.P. Hill in Virginia, living in tents in rain storms and everything, because they didn't have a range big enough. That was the closest range large enough to fire the tank guns. Now I guess they all go out to Washington some place, Ft. Lewis, I think. JC: Oh, yes. RF: And of course, we were at, in those days, I got a commission at Armored Cavalry Reserve. Now I think you get branch and material and you sort of get your branch when you graduate, but I'm not sure. JC: I know if they're in ROTC, they pick which branch for ROTC now. If they want to go navy ROTC – RF: Oh, yes. See, we didn't have any navy or any air force. And when our son was there a year and with us paying the money for him, he got offered an air force ROTC scholarship for the last three years. Which we spoke to him and said, "You've got to serve five or six years or whatever," and he turned it down. JC: Now, one thing I wanted to ask you was – you were at Norwich when they still had the horse cavalry, correct? RF: Correct. JC: Can you talk a little bit about that? RF: (Laughs) Well, I was a stellar horseman. They brought back the horses at the end of our sophomore year, the summer between sophomore and junior. As the graduate, you had to take equitation. So, I took equitation in my junior year and my claim to fame was I led the class in being thrown. JC: (Laughs) RF: (Laughs) My roommate at the time was about 5'4" and every day – every Thursday when we went down for equitation, he got assigned the biggest horse, Burma. And he couldn't get up on the darn horse, because he fixed the stirrups the way you had to and they watched over you and made sure you did this, and he couldn't get up on the horse. And they had to boost him up. It was an interesting experience and something I really didn't want to continue. And they took the horses away at the end of our junior year. So, it was over. 7 JC: They came and they went within about a year. RF: Yes. JC: Now, how did Norwich prepare you for life? RF: I think it brought out the – my leadership aspects. I think I had some during elementary and junior high school. I think perhaps they faded in high school but they sure brought them out in being willing to step in and do something and to take charge when you had to. And I'm really quite proud of – when the organization of Society of Plastics Engineers that I was executive director for the last 22 years of my civilian career, I had a president whom I was not close and some you get very close to and others you don't. At the annual meeting, after I retired, he asked me to make sure I was at the annual meeting, he had a poem that he did that went on and on and on, citing really my whole life. And at the end, he said he left us with many attributes. He represented us well in the plastics industry, he did this, he did that. But most of all, was his leadership that we value. And that was brought out later on by a couple of people that I was not particularly close to. (Laughs) They told my son, who ended up with the same organization, they told my son, "We really miss your father, because he always did what he said he would do and he did it on time and we knew exactly where we stood on every issue." JC: Another question that we ask everybody in these oral histories is what does the Norwich motto "I Will Try" mean to you? RF: I really don't know. I think it means you'll do the very best you can under any circumstances, whatever circumstances may confront you. And we use it here every day. I go out in the car and I leave Eleanor behind and she says to me, she says, "Drive safely," and I always reply with, "I will try." (Laughs) JC: So, what did you do after you left Norwich? RF: I only worked for two companies in my life. One was Dorr-Oliver, which was involved in the separation of liquids and solids, starting with ores but later got into sewage and water treatment and things such as that. And then for 33 years with the Society of Plastics Engineers. Which I got aimed into with the only two electives I ever had in my life at Norwich. I was ordered with 84 or 86 credits in chemistry and so much in math and physics and all this stuff and I took a course from Peter Dow Webster; a semester of advertising and a semester of public relations. And I enjoyed it. And I ended up doing this with Dorr-Oliver after I left the lab. And I applied for some way to do this kind of thing, with the Society of Plastics Engineers and got the job at SPE. And I did virtually every job – the meetings manager, and the local sections and divisions coordinator, the publisher of four magazines, associate executive director and then, finally, executive director. 8 JC: So, you didn't go to Korea right after – you ended up with deferment, correct? RF: Correct. (Laughs) JC: Now, how did that happen? RF: I was with Dorr-Oliver in the labs and I got called into active duty. And they said this kind of thing could happen and the personnel director put up a statement that if any of you are called to active duty, let us know immediately. And I got called to be a filler second lieutenant in a Tennessee tank battalion. And down south, your country. (Laughs) JC: (Laughs) RF: And so, they put in, or I had to put in for it but they backed it up through the Department of Mines or the Department of the Interior. And I got strictly a political deferment. And I was the first one to get the deferment and they never lost anybody in the Korean War. And interestingly enough, the deferment was signed by I.D. White, who was the chief of staff for the second army, a major general in Governors Island. And he put a handwritten note on it. "I certainly don't enjoy giving a deferment to a Norwich man." (Laughs) JC: (Laughs) I can understand that. Now, talk a little bit about what you did at Dorr-Oliver. RF: I was – as a result of the courses I took with advertising and public relations and getting back to my high school chemistry teacher, I wasn't – chemistry was not my bag and how he recognized it, I don't know. I said I would like to get into advertising or public relations and they discouraged me. They said, "Well, we just hired a second guy for the ad department. So, chances are you're not going to do it." And four years later when the deferment was no longer necessary, they had an opening and I went down there as the third person in the ad department. After a merger, I went with my boss who was the ad director, who became the ad director of public relations at the revised corporation, and got involved in being the liaison for the technical and engineering societies and the technical publications. And that's what I gravitated into and then applied to SPE for a somewhat similar type of job, and got that job. JC: And, so you continued doing that type of work for SPE and then became the executive director. RF: For a short time. And then with changes and everything, why I ended up doing meetings when the meetings manager left. I ended up doing division when they had nobody to do the technical divisions, only because I had a technical 9 background. And I ended up as an associate executive director and then when my boss got fired, I got the job. JC: Let me see – RF: Can I interject something here? JC: Yes. Absolutely. RF: I believe I was at Norwich in a very transitional time. In fact, as I look back on it, it was – you'd never know what was coming next. When I went there, we had one dormitory, Hawkins, filled with cadets. And we took in, in the summer of '49, about 50 cadets who started in July and then about 50 others who started in September. And, I made a count of this, as it might be of interest. The ones that came in July, only 16 graduated. And in my class, the September class, only 11 graduated. JC: Oh, really? RF: We were losing guys like crazy to the draft. And I was young enough so I didn't get drafted until the war was – I didn't get – I didn't have to sign up for the draft until after V.E. Day and then V.J. Day came and they were drafting people – they evidently didn't need me. The mistake the other guys made was going up to Montpelier to register for the draft. And in two weeks they might pick them off because they came from Long Island City or Aurora, New York or someplace they weren't locals. And seeing this, I went home to Westport to register for the draft. Where they knew me. (Laughs) JC: (Laughs) RF: For some reason, I never came up or they never had the quotas to fill or whatever. But, we had, at one dorm full of Norwich cadets. We had two dorms, I don't know what they call it now, it's Cabot, the one right next to it at the time. It might be Goodyear or something. With – in Alumni Hall, we had four companies of fast tracks, army reserves specialized training guys who they sent to college for a year or so and then when they needed infantry troops they pulled them right out. They were -- at the end of my first year, they were gone. And we had enough when the Class of '50 came in, to fill two dormitories, Cabot and Hawkins. And in Cabot – in Hawkins, pardon me, in Hawkins they had a veteran troop; some guys that wanted to take ROTC but came back – but they had to wear a uniform if they took ROTC. And we had the veterans living in Alumni and fill/Phil/Bill (?) [0:31:02] Jackman Hall. And in my third year, why the cadets took over Alumni Hall. And, we had the veterans just in Jackman. And my fourth year, we had a few of the overflow senior bucks living in Jackman with the veterans because we didn't have enough room with the three existing dormitories. But it was – I went 10 through my yearbook and made a count. I had a hundred thirty-six in the class. And we had 27 that started that went through for four years and graduated – JC: And graduated. RF: -- as you would normally expect. And it was very, very transitional and very unusual. You'd never know what was coming next. In my sophomore year, we were loaded with veterans. They could wear their uniforms if they wanted to, if they didn't have civilian clothes. We had five lieutenant colonels walking around the campus. (Laughs) JC: (Laughs) RF: Which was unusual. JC: You were also involved a lot in the Alumni Association. RF: Yes. JC: Can we talk about that a little bit? RF: Yes. I – somebody put my name in to run for the alumni board. This was like 1983. No, '81. And at that time, they had an election. They nominated three reasonably recent graduates and two were elected and two of the old timers, in which classification I fit in. And two of the three in both classes were elected. But, the problem was, the guy who was the oldest class, always lost, because nobody knew him. And, so, I was on the alumni board for three years and the system was, it may still be, that at the end of three years and four years, those eight guys were eligible and we have girls on there now, were eligible to be elected president of the alumni board. And we knew who was going to be elected. A fourth-year guy who had seemed to be in line forever. And, a third-year guy came up to me and asked me if he was going to run for alumni president and would I support him? And I made an immediate decision. He'd been on the board and never done a darn thing in my estimation and I had done a number of things. When I said, no, I couldn't support him because I was going to run. And, fortunately, we had every preponderance of Boston people and the rest from around the country, although not many outside New England. And I ended up splitting the Boston vote and I had three people in the Boston group whom I knew, who were my contemporaries, and I'm sure they voted for me. And it ended up we had 19 that voted and I got 10 so I got the majority in the first ballot. That was it. I also got hell from my wife when I told her. She said, "You never mentioned it." I said, "No, not until last night was I even thinking about running for office." (Laughs) And she didn't have the right clothes. (Laughs) JC: (Laughs) 11 RF: And then from there, usually the outgoing alumni president is elected the alumni trustee for that year. And in the other year, when there's an outgoing president, it's somebody else who the alumni board recognizes is worth being an alumni trustee. JC: So, you were on the board of trustees? RF: For a five-year term. JC: Five-year term. RF: Yes. JC: And what was that like being on the board of trustees? RF: Oh, it was very interesting. There had to be the five alumni trustees but of the 30 of them, even the board, there were 22 of them that were alumni to begin with. And they supported the president very fairly, particularly when you had a take charge guy like Russ Todd, and I would guess, Harmon and Hart, President Hart. He was there between Harmon and Russ Todd. But it was interesting and I think this is where we were interrupted, that I tangled with Russ three times when I was on the board of trustees. I look upon it as I won one, I lost one and we tied one. (Laughs) JC: (Laughs) RF: The first was when he had the bright idea that we should form a Norwich University savings and loan association. And it could be a bank and put out loans to parents who wanted to bankroll their kids to go to Norwich. And I think I tied that one. Fred Haynes and myself of the Haynes Stadium were the only two that voted against it. But, within a year, they had the savings and loan association in crisis and they ended up selling of -- giving the very infantile savings and loan association they had to the bank which is now ensconced down there by – was down there by the alumni center. I think that one I won decisively. When I was chairman of the alumni board we did a survey of eight colleges that we had considered our equals, our size, Middlebury, Babson, I can't think of any of the others, St. Lawrence. We had two people on the board go to each school and ask certain questions as to how what they did – (break in audio) RF: We did this survey and compared how we stacked up with other schools in a number of different things that the Alumni Association did. And I was only on the board for one year. I was only a trustee for one year. And Russ came up with the idea that we would get a – we would subscribe to some kind of alumni magazine where we had a four page insert, all the rest would be "pat" material. 12 And a number of previously prepared and published that a number of schools did. And I called to his attention that we had done this survey and he had seen it and we stacked up very well with our alumni communications, in other areas we did not. But the communications – and they like the Alumni Record the way it was. And I said, "I think we're going to do this." His only comment was, "I hear you," and he dropped it. We never had anymore – Of course, the third thing I tangled with him on was when President Schneider came. And what they did was, they kept Russ on the board of trustees. And the Alumni Affairs Committee of the board the trustees felt this was wrong. The alumni association thought this was wrong. And that he should not be on the board when the new president arrived. I guess I didn't do a very good job with my point earlier with remaining Norwich graduates around, Russ insisted on leaving the room and I said, "I don't want you to because I'm not going to say anything I wouldn't say to your face." We ended up starting to discuss it and somebody made a motion that we elect him to the board of trustees and have somebody resign so it would be a vacancy. I said, "I resign everything." And I said, "This is the wrong way to do it." And I moved to table the motion until the next meeting. And the chairman at the time didn't even hear my motion. And I said, "This is a parliamentary motion and it supersedes all others." Which is does. And he just didn't even listen to me and he called for the vote and he was elected to the board of trustees. (Laughs) And he was on it until he was 70. And it was interesting because shortly thereafter we played our last game with Middlebury, football game, which was a very disappointing thing that we should give up or have to give up that rivalry which was over one hundred years and only because the conference that Middlebury was in, the Little Ivy League, said that you can only play within your own conference. And, my gosh, we get a call from Carol Todd – were we coming up for the game. And we said, "Yes." And she said, "Will you stay with us." (Laughs) JC: (Laughs) RF: And this was a month after my tangling with him. (Laughs) JC: (Laughs) RF: And all my son could say was, "Who is going to taste your food." (Laughs) JC: (Laughs) RF: But we've come along very, very well with the Todds. And he was, he was a good president, a very good president. JC: Now, you were also a proponent of merging with Vermont College, correct? RF: Yes. 13 JC: Can you talk about that a little bit? RF: (Laughs) It was very difficult to enact. I ended up, and I kept my secretary at SPE busy for a week, writing letters. And I wrote to the class agent of all the five-year classes and we substituted the name of VC class agent in the Norwich letters and the Norwich class agent in the VC letters trying to get them to coalesce. And this was, I think my last year on the alumni board. The only person I was successful in getting to march with our class was my lady. (Laughs) JC: (Laughs) RF: And she marched with the Class of '50. And some guy says, "Where did you come from? I never knew any girls in my class." JC: (Laughs) RF: And we got to our reunion and he wasn't having a reunion and he got there and at the start, he got up before we started the program, and he said, "Bob, I would" -- in front of everybody, -- he said, "Bob, I wouldn't have said what I did if I realized she was your wife." And he says, "I apologize." And Eleanor jumped up and she said, "You don't apologize to him, you apologize to me!" (Laughs) JC: (Laughs) RF: His wife got up and laughed at him and said, "That's wonderful!" (Laughs) JC: (Laughs) Let me think, what else do I want to ask you about. Life milestones. What are your major milestones in life? Can you talk about those? RF: Well, (Laughs) I was among the first to advocate a VC/Norwich union. And did so by marrying a gal who was the Class of 1950 from Vermont College. If I got the wrong year there, she'd kill me for that. (Laughs) JC: I'll fix it on mine. RF: And we had – a number of other people did. And I think it was just very natural that you had a boy's school and essentially a girl's school 10 miles away. And it worked out very well. And the girl's school were willing to relax their rules whenever we had a dance or a big weekend or something such as that. But, let me tell you, it was difficult enough having to ring a quarter of ten every Saturday night. (Laughs) JC: (Laughs) RF: Of course, I dated her only during her freshman year. During her second year, I was gone. (Laughs) 14 I think another milestone was having our son, Gary go to Norwich. Although he was not necessarily in accord with us. (Laughs) JC: (Laughs) RF: He was, unfortunately, he was a very good student, but he tested poorly in the SATs. And he applied for college when they were integrating some of the men's colleges, such as Bowden or Middlebury where he wanted to go. And they were also – with females and they were also integrating them with as far as the Afro-Americans go and diverse Americans. So, he said, when a gal got accepted to Middlebury, he ranked something like eighth in his class out of 250. And a gal who was way down in the ratings got accepted at Middlebury and all he could say was, "She took my place." And it was probably true. And Norwich was a safety school. And he went there and went through. Unfortunately, he doesn't have the love for the place that I do. And I think part of that is because of his wife. And she just doesn't have anything to do with the military and that kind of thing. And the reunion, when I was at his reunion. It falls the same five years as Eleanor's and it was – he was up there for a reunion and it was when I was the alumni president and placed the wreathes on the graves and gave some of the awards and everything. And it was Eleanor's reunion year. And he was there and he drifts in after the alumni parade was over and after everything is over, with his buddy. And said, "We just didn't get up early enough." Which to me was crazy. And I don't think he's ever been back. I think that's the only reunion he was ever back for. And Dave Whaley, he's having a hell of a job getting any money out of him! (Laughs) JC: (Laughs) I'm sure. And you have another son, Jeffrey, correct? RF: Another son, Jeffrey and he said, "You don't think I'm going to go to Norwich and be a rook, when my brother is the regimental supply officer." (Laughs) JC: (Laughs) RF: He said, "It's just not going to happen." He loved Norwich. He went four years to the summer camp so he says that's his alumni. And he loved the athletic department. He learned to play soccer there and he was a star of the Wilton High School soccer team, as the goalie. He – Joe Sable and Wally Baines were just his ideals. They were the ones that ran the summer camp. And another thing that I could mention, the Norwich camaraderie. This flyer came for summer camp and I said, "Well, maybe the boys would like to go." And at the dinner table, I brought it up. I said, "There's a camp at Norwich. You may like to go. I'll drop it on your bed." And they said, "No way." And a week later, they came to me and said, "You know, we think we'd like to do it." So, they did it. And the first week they were up there, it shows how soft-hearted they are, the first week they were up there, they called home on Sunday and reversed the charges, of course. Called home on Sunday and they 15 were both in tears. First time they'd ever been away from home, and (inaudible) [0:11:14], and who walks by but (inaudible) Wally Baines. He says, "What's your problem?" And they said, "Well, we're talking to him at home." He took the phone, he says, "They're finished talking with you. We're going to put them to work." (Laughs) JC: (Laughs) RF: My son, Gary went back another year and Jeffrey went back three years they enjoyed it so much. And Gary called at the start of his sophomore year, and he said, "I can't believe what they're doing to these rooks." He was almost in tears. He said, "They shouldn't be doing this." I said, "Well, Gary, you went through this and it makes them better people." He said, "Yes, but I don't like to see them do it." He was just soft-hearted. (Laughs) JC: (Laughs) Now, he graduated in '75. RF: '75, yes. JC: And Bob Hope was the commencement speaker. RF: Yes. JC: Do you want to talk about that a little bit? RF: Well, that was – Gary told us, for almost a year in advance, Hope was going to be their commencement speaker. And I said, "That's crazy. Bob Hope is not going to Norwich-- (Laughs) JC: (Laughs) RF: -- to be the commencement speaker." And, sure enough, he was. And came strutting in, typical Bob Hope. (Laughs) Making remarks to the audience and everything and it was just a wonderful occasion. The great disappointment was you could get up front and take a picture of your graduate getting their diploma from Hope. Which I did. And the development company that took – we had them developed – lost the negative. So, he doesn't have that. JC: Oh, goodness! Tell me about some of the places that you've traveled. You said you traveled to England, France, Switzerland, Germany, Portugal, Ireland, Canada and Mexico. RF: Some of these were vacation. Some were business. And all of them, Eleanor went along. I think the greatest trip we ever had, I was involved in an organization, The Council of Engineering and Scientific Society Executives – who were guys who were executive directors like myself. About 130 in the U.S. 16 and Canada. I ended up as president of the organization in about 1987, I guess it was. And, they had their annual meeting in San Francisco. And it was the year I came in a vice president. And we left home and went out to San Francisco for the annual meeting on Monday. We went out and it was over on Thursday night. And on Friday, we flew home. On Saturday – it takes all day to get back from the West coast. On Saturday, Eleanor did the laundry, I did the lawn. And on Sunday, we left for my counterpart in Great Britain, the British Isles, his retirement party. We went over on the Concorde. Went to his retirement party and came back on the QE2. So, that was the most eventful two weeks we ever had. JC: I bet it was something flying on the Concorde. RF: Yes. Well, we left at noon from Kennedy and we got over there in time to have dinner. Which, otherwise, it's an overnight flight. JC: Oh, yes. I've done that one a couple of times. RF: And, the other countries -- we were bitten on cruises, both with our close friends and our closest friends over the years, have always been (inaudible) [0:15:24] alumni, the guys that I was associated with and their wives. One time, there were 18 of us, there are only four of us left now. And well two others that moved a long distance away. And we went on a cruise with them. And then we went on a cruise with Bro Park who used to be the alumni – used to be the PR director at Norwich. Organized after he left Norwich. And there was the Mediterranean and we went to Alaska. And for our 50th anniversary, we took a cruise from the Hawaii Islands through the Hawaiian Islands and up to Victoria, British Columbia. And that's the way we got to a lot of these places. Mexico, we went to because we had two sections down there that we visited. And never were we so glad to get back to this country and be able to have a salad and some good water in New Orleans. (Laughs) JC: (Laughs) Well, there's always good food in New Orleans. RF: Oh, yes. JC: What is your favorite memory of Norwich? RF: I don't think I could pick it out. JC: (Laughs) RF: I have – no really, I have so many good memories that I couldn't have one above the other. JC: Well, is there one of those memories that we haven't talked about? 17 RF: I don't know. No, I don't think so. I think maybe this time we didn't – well, it's not a favorite memory, it's a humorous memory. I don't think we talked about it. Some of the veterans, in either – I think it was the beginning of my junior year, pulled out by the roots, the parking meter in Montpelier. And they came and installed it in President Dodge's private parking spot. Dug it into the ground and everything. And we got up in the morning for reveille and here's the parking meter. (Laughs) JC: (Laughs) RF: Which the Montpelier Police came over and traded it at a later date. JC: Well, let me ask you this. What was it like being a teenager during World War II? RF: Well, (Laughs) I was too young to get my driver's license until my senior year. But I think the biggest thing was the lack of transportation. And I was on the football team in my senior year, and we had to take a common carrier, a bus that -- had to get dressed, walk up to the bus route, then get on the bus, common carrier, to go to Fairfield. And get off the bus and walk to their field because you couldn't get enough parents that had enough gas coupons and or you couldn't hire a bus because they couldn't get the gas for a football game. So, -- (Laughs) JC: Was there anything else that you'd like to add, that we haven't talked about? RF: I'll think of all of them after you leave. JC: (Laughs) RF: That will happen you know. JC: That will happen. Let me see if there's anything I haven't – we haven't discussed. RF: I enjoyed my days in the Army Reserve. The tank battalion I was in, we had a great bunch of officers. But the enlisted men we had were out of the bowels of Bridgeport. And these guys, you never knew what kind of a scrape they were going to get into or anything, but they were the best damn enlisted men. I was a supply officer for the battalion. We got ready to turn in our equipment and (Laughs) we were short something like 40 gas cans. Where would 40 gas cans go? The resupply sergeant said, "Don't worry. Me and the boys will have them by morning." And I go over at 6:30 in the morning and here's the 40 gas cans. Lined up. And you know where they got them. (Laughs) JC: (Laughs) 18 RF: I've seen them – I've seen them stop a jeep, two of them, stop a jeep and ask directions. And in the confusion and everything, the first one is talking to the driver and the other one unhitches that gas tank off the back and that's the way they got them. (Laughs) JC: (Laughs) RF: They could do anything, really. And the battalion commander thought I could get anything done. (Laughs) And it was only because of these guys – JC: Yes. RF: -- that did it. JC: Well, can you think of anything else? RF: No. I'm very pleased of graduating from the general's staff school. After I'd been in the reserves maybe two or three years. I said, "I'm going to do 20 years." I said, "I'm going to go to the command and general staff school, and, I'm going to make lieutenant colonel." And I made all three of those. JC: So, you retired a lieutenant colonel. RF: And, as you might say, I'm on the dole now, because I did 20 years and it wasn't until about 19 – no 2002 that Senator Warner from Virginia said, "You have to treat retired reservists the same as the regular army reservists." And up until that time, I was on my own for health care and everything else. That action by the congress -- I got Tricare and prescriptions paid for and every other darn thing. So, what was so – and I think, now deceased Senator Warner, who was Elizabeth Taylor's last husband I think. (Laughs) JC: (Laughs) RF: I think that's about it. JC: Okay. Well, I thank you very much for this interview. It will be a great addition to our collection. And I will --

Hubo un tiempo que las fronteras de la intimidad estuvieron defendidas por el tiempo y por el espacio. No hace mucho eran, precisamente, el tiempo y la distancia los que mantenían indemne a la intimidad. La sociedad era otra. Los medios de transporte evolucionaron poco a poco. En los últimos años las comunicaciones dieron un salto hacia el futuro de manera asombrosa. Con los avances se despertó, la ambición del ser humano por el conocimiento y la información. Así pues, se reconoció masivamente el valor de la información. Como contrapartida, el derecho a la intimidad se vio afectado y comenzó su defensa. Se desató una lucha enfurecida entre el derecho a la intimidad y la libertad de información. De ahí, en 1890 en los Estados Unidos, Samuel Warren y Louis Brandeis, publican, en la Harvard Law Review, un artículo con el título Right to privacy en el cual defienden la protección de refracciones de la personalidad humana. Esta nueva dimensión merecedora de protección ante los peligros provocados por la masificación de la difusión de informaciones a través de la prensa escrita fue por los autores identificada como el Right to be let alone. La batalla del derecho a la intimidad continuó y continúa hasta hoy a medida que aparecen nuevas técnicas de procesamiento de datos, formas más rápidas, eficaces y económicas de almacenar y transportar el dato con la revolución tecnológica. Los campos de batalla se van reciclando. Hoy, con la sociedad de la información se ha producido una nueva imagen del hombre, definido por Frosini como un 'hombre artificial', para referirse a la dimensión psicológica de un hombre nuevo que vive en un mundo artificial, creado por el propio hombre y no por la naturaleza. Es innegable que esta revolución tecnológica tiene generado profundos cambios en la dinámica de la sociedad actual y en el comportamiento de las personas. Hoy, las nuevas tecnologías de la información y comunicación (en adelante TIC's) forman parte de la sociedad, es mucho más, son ella misma. Esta es la sociedad de la información, la sucesora de la sociedad industrial, con una cultura transnacional, globalizada y conectada en red. Todos estos cambios en la historia de la humanidad siempre exigen una respuesta por parte de los sistemas que los gobiernan. De la misma manera que el sistema jurídico en los que se sustentan debe ser dinámico para acompañar estas mudanzas y cumplir con su función social. Fue exactamente lo que Warren y Brandeis sugerían en el comienzo de su opúsculo cuando expresaban "(…) es un principio tan viejo como el 'common law' que el individuo debe gozar de total protección en su persona y en sus bienes, sin embargo, resulta necesario, de vez en cuando, redefinir con precisión la naturaleza y la extensión de esta protección. Los cambios políticos, sociales y económicos imponen el reconocimiento de nuevos derechos, y el 'common law', en su eterna juventud, evoluciona para dar cabida a las demandas de la sociedad". En la época en la que dichos autores publicaron su artículo, los medios tecnológicos de intrusión en la vida privada era la fotografía sin permiso y la distribución por la prensa. Después de más de un siglo, las denuncias de vulneración a la intimidad se realizan contra otras familias tecnológicas. El Tribunal Constitucional español (en adelante TC), dentro de su amplia jurisprudencia en esta materia, ha ido perfilando diferentes dimensiones dentro de ese derecho de difícil definición, que es la intimidad. Aquéllas que se han dibujado en función de las diferentes amenazas frente a las que se ha de articular la protección de este derecho, no definido constitucionalmente y de doble proyección. Lo ha hecho en todo caso desde una formulación amplia, no en vano el concepto de intimidad como señala la doctrina (más allá de esa referencia clásica al estudio de Warren y Brandeis), es esencialmente abierto, pues '¿Qué relación existe entre las inmisiones de ruidos evitables insoportables en el propio domicilio (STC 119/2001, de 24 de mayo) y las indagaciones o investigaciones sobre partes íntimas del cuerpo (STC 37/1989, de 15 de febrero)? Garantizar al individuo un ámbito reservado de su vida frente a la acción y el conocimiento de los demás es el objeto de este derecho que ahora tratamos. Éste ámbito se protege tanto respecto de los poderes públicos como de los particulares, y se encuentra vinculado de manera inmediata y directa con el respecto de su dignidad como persona, su personalidad, siendo necesario para mantener su calidad mínima de vida humana. Como señaló el TC en su sentencia 20/1992, de 14 de febrero, sin este derecho no sería realizable, ni concebible la existencia de la dignidad que a todos quiere asegurar la norma fundamental. La elección del tema de esta investigación deriva del hecho que la revolución tecnológica ha traído consecuencias importantísimas al mundo del derecho constitucional. Los avances de las últimas décadas han incidido considerablemente en el concepto del derecho a la intimidad, de la misma manera que el uso masivo de las redes sociales son unos de los motores de este cambio. Las fronteras entre lo público y lo privado son cada vez más porosas. Por consiguiente, han aparecido elementos nuevos que nos obligan a realizar nuevas valoraciones sobre las relaciones de las personas entre sí, de éstos con la naturaleza, y de su convivencia con las nuevas tecnologías de la información. Dentro de este contexto, de las tecnologías de información, internet es la gran estrella, razón por la cual, en esta investigación, daremos mayor énfasis a internet y redes sociales. La hipótesis que se traduce es que la incorporación de las nuevas tecnologías de la información (en adelante NTI) en la sociedad actual, ha abierto el debate sobre la necesidad de establecer normas que restrinjan su uso en beneficio de la protección de los derechos fundamentales, como la intimidad. El control electrónico al que nos vemos sometidos produce efectos negativos que inciden de lleno en nuestra vida familiar e intima, porque nos somete, a un 'juicio universal permanente'. La tecnología de la información ha revolucionado la sociedad y sigue provocando cambios. Cambios de hábitos, de necesidades, de prioridades y aun de evaluación de los derechos. Internet presupone una amenaza al derecho a la intimidad. La red no es solo un medio de comunicación, sino que también se configura como un nuevo medio de vigilancia, no solo por parte del Estado sino también por particulares curiosos. Los peligros de este uso masivo de internet, pide a gritos mecanismos de defensa que hagan eficaz la protección horizontal del derecho (Drittwirkung) y no solo frente a las agresiones del poder público. Los riesgos de vulneración del derecho a la intimidad son interminables. Mencionaremos algunos de ellos, por ejemplo, el actual problema con los motores de búsqueda como google, que eternizan la disponibilidad de informaciones en la red. Un verdadero 'atestado de muerte' del derecho al olvido digital. Los sistemas de vigilancia y seguimiento en lugares estratégicos como aeropuertos, centros comerciales, calles etc., enaltecidos sobre todo tras los últimos ataques terroristas en Paris, Bruselas y Niza. Estos dispositivos suministran una gran cantidad de información biográfica y geofísica, representan sin duda una repercusión negativa sobre la intimidad de las personas. Además, solo para tener una idea de este contexto, citamos otros sistemas tecnológicos de seguimiento y vigilancia existentes. Las tabletas y los teléfonos móviles con tecnología 3G y 4G están equipados con GPS (Global Positioning Systems) que permiten la situación exacta de los usuarios a través de satélites. En Estados Unidos, utilizan el sistema de "localización social" denominado Verizon Chaperone para saber dónde se encuentran las personas en cada momento. Junto a los GPS, las cajas negras en los vehículos, que muchos usuarios desconocen que la tienen, están dotados de una tecnología EDRS (Electronic Data Recorders) que recogen y gravan datos como la velocidad, el uso de cinturones, el estado de frenos, aceleración, etc. Una gran mayoría de ciudadanos no tienen conocimiento de otras tecnologías de vigilancia y rastreo como el sistema ANPR (Automatic Number Plate Reconigtion); de la identificación mediante radio frecuencia (RFID, Radio Frecuency Identification), etc. Igualmente, las transacciones que realizamos a través de internet pueden ser vigiladas, sin adentrar en el mundo del google earth, google street view, drones, etc. que invaden cualquier espacio. Como se nota la realidad es asustadora. La convergencia entre las diversas tecnologías de la información y comunicación, parece un fenómeno imparable. La actual realidad está provocando una dificultad creciente para delimitar los medios tradicionales dedicados a la transmisión pública de la información, y los dedicados a la comunicación privada; entre los 'tradicionales' medios audiovisuales y los medios de telecomunicación. Y el problema va más allá, en pleno auge de los reality show, el derecho a la intimidad también está siendo devaluado a través de su comercio, donde la falta de conciencia de las personas alcanza las esferas más intimas. Parece que los tiempos futuros serán aún más controlados, se pronostica una invasión creciente sobre esta parcela íntima del ser humano; "(…) el futuro no estará dominado por un 'Gran Hermano', sino por cientos de pequeños hermanos que constantemente irrumpirán y observarán nuestras vidas". Esto se traducirá "(…) en la captura sistemática de los eventos diarios de nuestras vidas; cada lugar al que viajemos, cada palabra que digamos, cada página que leamos". Junto a estos programas existen otros, que no se diferencian de los reality show, la única diferencia es que en lugar de comerciar su propia intimidad, lo hacen con la intimidad ajena. Los que no son devotos de estos fenómenos televisivos, sufren la imposición de ese tipo de información, sin poder hacer nada al respecto. Hasta los programas de noticias e informativos convencionales han entrado en la dinámica del 'consumo de la intimidad'. Con la excusa del derecho a la información y a la libertad de expresión se está poniendo en peligro el derecho a la intimidad. Es evidente la crisis de este derecho. En la sociedad de la información, la exposición de la vida íntima es cada vez más intensa y cotidiana. Se verifica una deformación progresiva de la noción de intimidad en muchas camadas sociales y no se notan reacciones proporcionales, sobre todo, la generación de los 'nativos digitales'. Vivimos en verdad una redefinición de los contornos del público y del privado. Los 'nativos digitales' crecen con la aceptación de la pérdida del anonimato y de la intimidad, que a nosotros nos parece tan esencial. Adoptan un concepto de dicho derecho completamente distinto de las generaciones anteriores. La gran mayoría de los ciudadanos no son conscientes de las enormes consecuencias, del trasfondo de sus 'actos informáticos cotidianos' y así, cualquier nuevo desarrollo se asume y celebra como un avance, obviando la reflexión crucial de si el derecho a la intimidad cabe en este mundo actual tal y como se ha entendido hasta ahora. No en vano, el directivo de Google, Eric Schmidt, afirma que internet juega en contra del individuo, asevera que "(…) los jóvenes quizás tengan que cambiar su nombre en el futuro para escapar de su antigua actividad online". Los grandes de internet no han dudado en sentenciar la muerte de la privacidad en el mundo online bajo la premisa de que, "(…) si no quieres que algo se sepa, mejor no hacerlo", porque "(…) nosotros tenemos idea de lo que eres, de lo que te importa y de quiénes son tus amigos"; o como afirma Zuckerberg, fundador de facebook, "(…) la Era de la privacidad ha acabado". ¿Están ellos correctos? Ante todos estos hechos, lo que no queda duda, es que, las NTI presentan un potencial sin precedentes para agredir la intimidad. Así, se denota que son interminables las hipótesis que involucran el tema en la misma proporción que las razones que justifican la presente investigación. Este escenario alarmante forma ya parte de nuestra realidad y multiplicará sus manifestaciones en el futuro, salvo que la sociedad arbitre mecanismos que maticen tal intromisión en la esfera individual invirtiendo la tendencia inaugurada por el nefasto principio, "(…) si no tengo nada que esconder, no tengo por qué preocuparme por el respeto de mi privacidad". En el mundo antiguo o pasado era fácil sustraerse de la curiosidad ajena, retirándose a un lugar apartado y no suministrando noticias personales, no existían medios de identificación inmediata, el reconocimiento o la noticia cierta sobre la persona se conseguía a través de medios de comunicación y difusión lentos. Hoy, la realidad es totalmente otra, los datos estadísticos comprueban que, a finales del 2012, en el mundo, alrededor de 2.500 millones de personas estaban en línea (incremento del 10% anual), 241 millones más que el año anterior. La media de acceso en Europa, según esos datos es de 63% y de Norte América 78%. En 2013 se estima que casi el 40% de la población mundial estaba conectada a internet. El porcentaje de personas que utilizan internet en los países desarrollados alcanzó a finales del 2012 el 73,4%. En términos absolutos, casi la mitad de los conectados a internet en el mundo son en Asia Pacífico, siendo 1.133 millones en 2012. En España, en general el acceso ronda el 70% en 2013 unos 19 millones de españoles "viven conectados" a internet y consultan el móvil unas 150 veces al día. El 53,8% de la población se conecta a diario, siendo el 86% de los jóvenes entre 16 a 24 años. Veinticinco millones de españoles acceden a internet, y las redes sociales forman parte de la vida del 64,1% de los usuarios (del 95% de los jóvenes entre 16 a 24 años). Por cuanto a los usos administrativos, el 45% de la ciudadanía interactuó con las Administraciones Públicas a través de internet. En términos comparativos relativos a 2012, los conectados a internet en España son el 67,2% (38.7% en 2006), con 17,5 millones de usuarios de Facebook, ocupando un lugar medio en la Unión Europea frente a países como Holanda (93%) o Noruega (96,9%). Para América Latina, los datos más recientes señalan que un 48% (32,1 % en 2009 y 14,4% en 2006) de la población de América Latina (sin Caribe) están ya conectados a internet. Los datos estadísticos demuestran la utilización masiva del internet en el mundo. Números estos generados a partir de la revolución tecnológica, se puede considerar internet el grande paradigma de esta revolución, sin duda un medio de comunicación de grande relevancia, sin embargo, generador de grandes controversias también. En este estudio se investigará este nuevo entorno que involucra el derecho a la intimidad y cuáles son los efectos que derivan de esta convivencia en dicho derecho. Es sin duda, un tema de innegable actualidad que exige una renovación constante, considerando el imparable desarrollo tecnológico. El estudio es arduo porque el dinamismo de la evolución tecnológica es sorprendente y ocurre en paralelo a la experiencia jurídica exigiendo una doble dedicación porque son distintas ciencias en confluencia, creando situaciones cuya resolución va más allá de sus propios muros, exigiendo del jurista estudios en mundos científicos foráneos. En este sentido, oportunas y estimulantes las palabras del autor ANTONI ROIG cuando asevera que "(…) el jurista debería acercarse sin complejos a esta propuesta multidisciplinar de estudio de las libertades informativas, si de verdad quiere complementar la protección jurídica de derechos fundamentales con el también apasionante mundo de la tecnología (…)". El derecho a la intimidad ya es un clásico en la doctrina constitucional en razón de las innumerables implicaciones que ofrece a lo largo de las evoluciones sociales, justamente por acompañar los cambios de perfil de la sociedad. Desde su primera formulación hace más de cien años, ha adquirido un nuevo y diverso significado tras la aparición de los ordenadores en el campo de la información, ya que este nuevo instrumento es como una prótesis de la inteligencia humana que con su capacidad de memorizar, procesar los datos y repartir informaciones se ha convertido en un 'informante electrónico', un 'cerebro artificial' capaz de controlar, cotejar y entrecruzar los datos recogidos. Es por esta razón que es reconocida en la doctrina la dificultad en la definición de este derecho, a pesar de las diversas tentativas, persiste el problema en delimitar los límites entre lo público y lo privado, entre la esfera privada y la íntima, entre la esfera íntima y la esfera del secreto, así es porque, estos límites son muy difusos y este derecho evoluciona con mucha rapidez, a tal punto, que hoy, se puede observar que raros son los conceptos jurídicos aún conectados a la esencia del ser humano. Las implicaciones de las TIC's en los derechos fundamentales son enormes. Varios son los derechos y principios constitucionales afectados genéricamente por el asombroso desarrollo de todas las nuevas tecnologías. En España, el derecho a la intimidad está expreso en el artículo 18.1 de la Constitución (en adelante CE) y, atendiendo al mandato contenido en el artículo 53.1 CE y, en consonancia con el artículo 81.1 CE, el desarrollo normativo para la protección del derecho a la Intimidad Personal y Familiar ha correspondido a la Ley Orgánica 1/1982 - de 5 de mayo - de Protección Civil del Derecho al Honor, a la Intimidad Personal y Familiar y a la Propia Imagen (en adelante LODHI). En los últimos tiempos, y debido a la necesidad de afrontar estos nuevos riesgos planteados por la tecnología informática, tanto la doctrina como los operadores jurídicos se han visto obligados a replantear el concepto de intimidad. No hay incertidumbre que todo este avance ha producido una mejora sustancial de nuestra democracia, pero también, no hay duda que aportó muchos problemas hasta ahora sin soluciones. Dicho fenómeno, lanza a cada día una multitud de interrogantes que el derecho, por la extrema dinámica casuística, no consigue acompañar y debe responder eficazmente a la sociedad. La metodología utilizada para esta investigación será la teórica doctrinaria y jurisprudencial. Cumple además aclarar que, la distinción entre información y comunicación vendría dada porque la 'información' pretende la libre difusión de datos de todo tipo, y tendencialmente es abierta; la 'comunicación' busca acercar a las personas y facilitar los contactos y la transmisión de todo tipo de mensajes y opiniones entre ellas, de modo que tendería más bien a un contexto más cerrado o privado. No obstante, se ha destacado acertadamente que el aspecto más interesante de las nuevas tecnologías es la convergencia entre la tecnología de las telecomunicaciones, la informática y la radiodifusión, de manera que "(…) en el futuro inmediato ya no tendrá sentido entender el teléfono como algo diferente de la televisión y esta como algo muy distinto de un periódico". Por tanto, cada vez es más difícil, y tiene menos sentido, distinguir entre la información y la comunicación, y ello aboga por una visión amplia y convergente de las nuevas tecnologías. Así subrayamos que, desde esta perspectiva, y a efectos de esta investigación, consideraremos las expresiones 'tecnologías de la información y de la comunicación' – TIC's, 'nuevas tecnologías'- NT y 'nuevas tecnologías de información'- NTI, sinónimos. Este impacto de las NTI sobre el derecho fundamental a la intimidad será el objeto de esta investigación. Así, enfocaremos el estudio en 5 Capítulos, todas ellos orientados por la doctrina, legislación y jurisprudencia, sobre todo del Tribunal Constitucional (en adelante TC) y del Tribunal Europeo de Derechos Humanos (en adelante TEDH). En el Capítulo Primero de la tesis, perseguiremos un conocimiento de forma profundizada de la configuración constitucional del derecho a la intimidad en España, empezando por un estudio de la evolución histórica de dicho derecho (sección I). En la sección II analizaremos el controvertido concepto de intimidad, las tendencias doctrinales y las principales interpretaciones sobre el tema del Tribunal Constitucional. Como el derecho a la intimidad está expreso en el artículo 18.1 CE, juntamente con el derecho al honor y el derecho a la imagen, analizaremos, consonante doctrina y jurisprudencia, si se trata de un único derecho – trifonte, o de tres derechos autónomos (sección II.1). Además cuando hablamos de intimidad percibimos que en la vida cotidiana y hasta mismo en algunas doctrinas se hacen uso de las expresiones "privacidad", "vida privada" e "intimidad" como sinónimos. Así, en la sección II.2 investigaremos si estas expresiones designan la misma realidad. Aún con respeto al análisis del tenor del artículo 18 CE, ahora con referencia a los apartados 2,3 y 4 - la inviolabilidad del domicilio, el secreto de las comunicaciones y la autodeterminación informativa respectivamente, examinaremos en la sección II.3, cual es la dinámica existente entre estos derechos y el derecho a la intimidad. Delineada las interpretaciones del artículo 18 de la CE, partiremos para el estudio exhaustivo de los sujetos titulares del derecho a la intimidad (sección III). Ya que la intimidad es un derecho que tiene un carácter individual, innato, abordaremos en la sección III.1 los rasgos de la titularidad de dicho derecho entre los personajes públicos y famosos. En la sección III.2 detallaremos el ejercicio del derecho por los menores de edad, ya que una afectación de su intimidad se presume ser mucho más grave que para cualquier otro sujeto pues afecta al libre desarrollo de su personalidad. En el contexto de la sección III.3 estudiaremos cómo es ejercido el derecho a la intimidad de una persona fallecida ya que los derechos de la personalidad se extinguen con la muerte. De igual forma se estudiará en las secciones III.4 y III.5 si la persona jurídica y extranjeros son sujetos titulares del derecho a la intimidad en España. Aunque el contenido del derecho a la intimidad sea reconocido en la doctrina especializada y en la jurisprudencia como flotante y flexible, porque, como dicho, este derecho acompaña la evolución de la sociedad, dedicaremos a la sección IV el estudio de los intentos doctrinales en delimitarlo. Entre los varios intentos, investigaremos la célebre doctrina alemana de la Sphärentheorie (la teoría alemana de los círculos concéntricos), la tesis maximalista de Fariñas Matoni, entre otros intentos. En el Capítulo Segundo de esta tesis trataremos de los límites del derecho a la intimidad. Dentro de este contexto, partimos del tenor del art. 10.1 CE, donde se extrae que la dignidad humana es el fundamento de la legitimación del orden político español en su conjunto. Este precepto constituye el principio rector supremo del ordenamiento jurídico, es decir, es el núcleo de todo el sistema de valores constitucionalmente establecido. Si así es, cuando hablamos de 'límites de los derechos fundamentales' debemos, por tanto, traer a un primer plano el tema de la dignidad humana. En efecto, empezaremos en la sección I con el estudio de la dignidad humana como fundamento de los límites de los derechos fundamentales. Analizaremos en esta sección las principales sentencias sobre el asunto. Vencido este tema, abordaremos en la sección II, la inexistencia de derechos absolutos y, consecuentemente el análisis de los límites de los derechos fundamentales. Analizaremos la tipología de límites presentados por variada doctrina. El importantísimo valor que tienen los derechos fundamentales en los sistemas democráticos, hace que su limitación se vea sometida al cumplimiento de ciertas condiciones y que se interpreten siempre de forma restrictiva. En este contexto llegaremos al estudio de 'los límites de los límites' (sección III), donde abordaremos la reserva de ley, el contenido esencial y las garantías normativas frente a las limitaciones. En este punto estudiaremos cómo las limitaciones de los derechos fundamentales deben estar habilitadas (art. 53.1 CE) y cual el tipo de ley exigido en cada circunstancia (art. 81.1 CE), también analizaremos qué debe ser entendido por contenido esencial (sección III.1). No obstante, hay situaciones que no resulta suficiente delimitar el objeto del derecho fundamental y fijar los límites que cabe imponer a éste. Puede suceder que sea necesario definir la intensidad en que estos límites deben ser aplicados, así urge investigar la aplicación del principio de la proporcionalidad como criterio orientador, cuyo estudio desarrollaremos en la sección III.2. Pasaremos a analizar en la sección IV, los límites del derecho a la intimidad propiamente dicho, cuyas restricciones pueden estar en la exacta frontera en que la dignidad y la conveniencia del individuo deben ceder ante las exigencias del bienestar general o de la equidad. Así como todos los derechos fundamentales dicho derecho también es susceptible de limitación, sea en su inevitable articulación con otros derechos fundamentales, como la libertad de información, o en el plan de protección de otros bienes jurídicos, como la seguridad pública, prevención y persecución de delitos. Como el derecho a la intimidad reconocido en el apartado primero del art. 18 de la CE tiene la peculiaridad de recibir una doble mención constitucional: en el art. 18.1 CE, en cuanto derecho substantivo, y en el art. 20.4, como límite de los derechos a una comunicación libre, en la sección V nos dedicaremos a estudiar los derechos a una comunicación libre desde la perspectiva constitucional. En la sección VI pasaremos al estudio de los frecuentes conflictos entre el derecho a la intimidad y la libertad de información y expresión, el juicio de la ponderación como medio de solución de estos conflictos, la posición preferente del derecho a la información y los requisitos de la relevancia y la veracidad de la información como criterio legitimador a la invasión de la intimidad (sección VI.1 y VI.2 respectivamente). Se hará también, un estudio de la Ley Orgánica 1/1982 de 5 de mayo, de protección civil del derecho al honor, la intimidad personal y familiar y a la propia imagen, considerando que dicha Ley Orgánica tipifica las intromisiones al derecho a la intimidad que se consideran legítimas e ilegítimas. Daremos énfasis al artículo 7, apartado 1 y 2 – que se refieren a la forma de obtención de una información; el apartado 3 – que se refiere a la divulgación de una información; y el 4 en el quebrantamiento de confianza (sección VI.3). Pues bien, como la intimidad antes de ser un fenómeno jurídico es un fenómeno social, como dicho, es inevitable que su concepto tenga un reconocido carácter flotante pues acompaña los cambios de la sociedad. Así siendo, en la actualidad, más una vez, a partir del desarrollo tecnológico, el derecho a la intimidad adquiere un nuevo perfil. Las nuevas tecnologías de la información, además de propiciar un irrefutable crecimiento económico sin precedentes en todo el planeta, han permitido la captación y mercantilización de datos personales y que la información circule a escala mundial con una rapidez inconcebible. Hoy, las personas, más que destinatarios de la información, corren el riesgo de convertirse en sus rehenes. Así es porque el acceso a las informaciones disponibles permite la creación de retratos que muestran los principales hábitos y prácticas de una persona (teoría del mosaico de Madrid Conesa), revelando facetas de las cuales el propio individuo muchas veces no es consciente y que pueden ser utilizados para diversos fines. Con esta realidad mundial, conservar el derecho a la intimidad intacto se está tornando muy difícil. Los satélites cada vez más modernos exhiben imágenes que eran inimaginables hasta hace poco tiempo. Dentro de todo este avanzado universo tecnológico, no sólo la prensa, empresas o los órganos públicos, sino que también cualquier persona puede invadir la intimidad ajena sin salir de casa. Algunos hablan de la 'industrialización de la indiscreción' como pauta del comportamiento del Estado, de los órganos de comunicación social y también de los particulares, cuya curiosidad acerca de la vida ajena se manifiesta asombrosa. La sociedad de la información está totalmente inmersa en las nuevas tecnologías, en un hábitat donde estamos en permanente contacto con el mundo, aunque creemos que en la mayoría de las veces el mayor riesgo se encuentra en el usuario que en la propia tecnología en sí. En efecto, cerramos este capítulo con la sección VII donde empezaremos a confrontar el tema del derecho a la intimidad en la Era de la sociedad de la información. Hoy en día, se dice, irónicamente, que gozamos de más intimidad que nuestros antepasados precisamente gracias al anonimato de la vida urbana y los medios tecnológicos. Sin embargo, consideramos que en etapas anteriores al desarrollo tecnológico, el respeto a la vida privada se centraba en el uso de los sentidos, tales como la vista o el oído. Se permanecía así dentro de los límites de relaciones naturales y los muros de una casa, la soledad de un lugar desierto, eran suficientes para asegurar la protección de la intimidad y para excluir el conocimiento o la difusión de las acciones y de las palabras de un individuo o de varias personas unidas entre sí por vínculos confidenciales. En el Capítulo Tercero de la tesis trataremos de las nuevas tecnologías de la información propiamente dichas. Plantearemos como las nuevas tecnologías de la información han supuesto, por una parte, grandes ventajas y por otra parte, perjuicios a los ciudadanos. Como estamos hablando de una nueva ciencia en confluencia con el derecho a la intimidad, urge estudiar algunas nociones básicas relativas a las NTI para entender el modo en el que se van a ver afectados los derechos y libertades constitucionalmente reconocidos (sección I). Fundamental comprender de qué se trata cuando hablamos de un mundo digital, de un mundo analógico o de una información digitalizada. Estos conceptos básicos y otros más desarrollaremos en la sección I.1. De igual importancia es la comprensión de las estructuras, los medios de transmisión y el ancho de banda que estudiaremos en la sección I.2 porque estos conceptos ayudan a entender cuál es el entorno fáctico de los problemas jurídicos. Como ya hicimos hincapié, el tema 'nuevas tecnologías de la información' involucra un universo extenso, así, daremos énfasis a internet, pues es el gran protagonista de las tecnologías de la información y, hoy, internet ha convertido en realidad el 'hogar global', en la medida en que cada domicilio de los usuarios de la red constituye la terminal de un sistema integrado universal. Así, buscaremos en la sección I.3 una necesaria aproximación técnica del 'mundo de internet', verificando conceptos, características y evolución, desde la web 1.0, web 2.0 hasta la web 3.0 (sección I.3.1), Todos estos nuevos sistemas socio-técnico-informáticos no solo han puesto de manifiesto el poder de la innovación informática y los beneficios que aportan, como también han revelado nuevas amenazas y desafíos en materia de protección a la intimidad. De ahí, trataremos en la sección II de este capítulo las medidas tecnológicas que están siendo reclamadas para la protección del derecho a la intimidad como la Privacy Enhancing Tecnologie (PET) y la Privacy by Design (PbD). El Capítulo Cuarto se intitula el derecho a la intimidad en internet y sus límites. Expondremos en la sección I, como cuestiones previas, la difícil tarea que representa la protección de la intimidad frente a esta dimensión global que alcanza una publicación en internet. Todos estos aspectos de la 'revolución llamada internet' será objeto en la sección II. Nadie es indiferente a estos avances tecnológicos de las últimas décadas ni a los cambios que, sobre todo, el internet ha desencadenado en distintos ámbitos de la vida personal y social. Las TIC's han propiciado profundos cambios en las pautas del proceso comunicativo. Se ha producido con el adviento internet una convergencia en los medios de comunicación, generando dificultades en la delimitación de las Tecnologías de Información y Comunicación a través de las que se ejerce en la libertad de información y expresión y las que son aptas para el ejercicio de una comunicación libre, este tema será objeto de estudios en la sección III. En la sección IV estudiaremos el derecho a la intimidad en internet. Analizaremos como este proceso ha producido un progresivo extrañamiento del hombre respecto a la naturaleza, paulatinamente sustituida por un ambiente artificial. Cómo el desarrollo de estas mismas tecnologías ha acarreado nuevos riesgos para los derechos y libertades de los ciudadanos debido a la capacidad de las entidades y personas tanto públicas como privadas, de acumular informaciones personales en formato digital para finalidades muy diversas y no siempre perfectamente identificadas. La pérdida de control sobre estas informaciones puede incidir de manera directa en los derechos y libertades ya que esta capacidad de acumulación de grandes cantidades de datos personales hace posible su alteración, manipulación y transmisión a terceros de manera rápida, lo cual incide en la libertad de elección y decisión de los individuos ante la incertidumbre de si sus comunicaciones, actividades o elecciones serán registradas por entidades desconocidas y para finalidades que igualmente ignoran. Otra pregunta que se hace es que una vez revelada voluntariamente una información en un medio virtual, ¿abarcaría sustentar renuncia al derecho a la intimidad?; ¿dejando desamparado a su titular, víctima de su propio poder de decisión sobre lo que considera íntimo o no?, este análisis lo desarrollaremos en la sección V. Vivimos una nueva Era, en un hábitat donde la comunicación a través de la web y de los dispositivos móviles dio voz al diálogo interactivo. Hoy en día, en cualquier lugar, estamos en permanente contacto con el mundo e igualmente vigilados por el mundo. Internet y las redes sociales de internet, como Facebook, Tuenti, Linkedin, Instagram, etc. afectan de forma directa el derecho a la intimidad. Tan grande su afectación que, sin duda, está provocando un cambio en el concepto 'de lo íntimo'. No es difícil observar, por ejemplo, cuando estamos en un restaurante, a las personas que están a nuestro entorno con sus teléfonos, en total silencio, publicando fotografías de la comida que comen e informando en la red donde están y con quien. En internet, el peligro es invisible. Jamás, como en la sociedad de la información, las personas han estado tan expuestas a ojos extraños en su vida cotidiana. Internet está cada vez más presente en todos los espacios donde se desarrollan actividades humanas, difícil no encontrarla en todos los lugares. Internet permite no sólo nuevas, más fáciles y más sofisticadas formas de comunicación, sino también, y como contrapartida, la posibilidad técnica de que se produzcan más injerencias en las mismas. En efecto, daremos énfasis en el estudio de las redes sociales. Así iniciaremos su estudio en la sección VI intitulada las redes sociales como forma de limitación del derecho a la intimidad. Analizaremos los nuevos retos que enfrenta el derecho a la intimidad con las redes sociales que, como dicho, representan uno de los motores del cambio del concepto de intimidad (sección VI.1). Examinaremos los riesgos que plantean las redes sociales para el derecho a la intimidad (sección VI.1.1). Haremos un análisis normativo y un análisis de la evolución legislativa del derecho a la intimidad personal y familiar (art. 18 CE), haciendo especial hincapié en la protección de este derecho en internet y en los servicios asociados a ésta. Para contar con una visión global de la situación también se analizará el ámbito internacional, comunitario o europeo y el nacional (sección VI.1.2). El marco legal en materia de protección de datos en las redes sociales será objeto de estudios en la sección VI.1.3. Los menores de edad y los incapaces, colectivos especialmente vulnerables en las redes sociales, serán analizados en la sección VI.1.4 y, las medidas empleadas en las redes sociales para protección del derecho a la intimidad, serán estudiadas en la sección VI.1.5 respectivamente. También discutiremos otro supuesto de limitación al derecho a la intimidad, la seguridad pública. Analizaremos como el terrorismo, sobre todo después de los atentados de 11 de septiembre de 2001(en adelante 11-S) en Estados Unidos y los más recientes en Paris, en 13 de noviembre de 2015; en Bruselas, en 22 de marzo de 2016 y, en Niza, en 14 de julio de 2016, reabre la discusión sobre la necesidad de intensos métodos de seguridad (por ejemplo, las amplias medidas de seguridad como cámaras de vigilancia, presencia policial, y registros personales en aeropuertos, estaciones, control de telecomunicaciones, actividades privadas etc.) que puedan implicar un recorte en el derecho a la intimidad. El terrorismo ha desencadenado una exagerada colecta de informaciones personales, la intromisión en la intimidad de los ciudadanos también se consuma por medio de ciberespionaje operada por los sistemas de inteligencia. Hoy, las agencias de inteligencia interceptan comunicaciones realizadas por medio de teléfonos, internet, entre otros. Estos hechos se desprenden diariamente de las noticias en los periódicos, por ejemplo: 'El mundo' – EEUU 'espía' a través de los servidores de Apple, Google o Facebook: "El Gobierno de Barack Obama no sólo tiene información sensible de millones de llamadas telefónicas, también tiene acceso directo a los datos y a los servidores de poderosas empresas de Internet como Google, Facebook o Apple. Una presentación en PowerPoint de la Agencia de Seguridad Nacional (NSA) a la que ha tenido acceso los diarios 'The Guardian' y 'The Washington Post' probaría el control de EEUU sobre el contenido de determinados e-mails, fotografías, vídeos conversaciones de chat o transferencia de archivos.(…)"; - "EEUU vigila de forma 'rutinaria' sitios de noticias, Twitter y redes sociales"; "Un ataque informático expone los correos de centenas de militares británicos"; "El gobierno de Obama espía desde abril las llamadas de millones de ciudadanos", "EE.UU. espió más de 60 millones de llamadas telefónicas en España". Así pues, en la sección VII analizaremos otros supuestos de limitación del derecho a la intimidad beneficiados por el avance de las nuevas tecnologías de la información. En este sentido, discutiremos cómo las nuevas demandas de seguridad pública de la sociedad de la información, con sus avanzados sistemas informáticos, tienen implicado en un recorte en el derecho a la intimidad de sus ciudadanos. Cómo el creciente temor al terrorismo tiene estimulado a la aparición de marcos normativos que restringen o eliminan el derecho a la intimidad (sección VII.1). Dentro de este contexto, la tecnología de la videovigilancia pública es uno de los métodos de seguridad pública cuyo uso indiscriminado tiene preocupado a juristas y activistas de organizaciones no gubernamentales de defensa de las libertades públicas en todo el mundo. En efecto, haremos un análisis de la Ley Orgánica 4/1997 sobre la utilización de videocámaras por las Fuerzas y Cuerpos de Seguridad bajo el prisma del derecho a la intimidad. El Capítulo Quinto lleva el título 'hacia una redefinición del concepto del derecho a la intimidad con el impacto de las nuevas tecnologías de información', donde en la sección I abordaremos el tema la crisis del derecho a la intimidad con esta realidad social que se impone y la perspectiva del incremento futuro de la crisis con el perfil de los nativos digitales. Por ello, la sociedad de la información reclama nuevos derechos. Esta temática será desarrollada en la sección II. Como las TIC's no encuentran entrabes en el tiempo, hacen que los hechos practicados desde hace mucho tiempo, en momentos distantes, y ya olvidados, pueden, ser rescatados por los motores de búsquedas, causando nuevas formas de intromisiones, actuales, y mucho más ruinosas, más allá de aquellos causados en época pretérita. Dentro de este contexto, estudiaremos el derecho al olvido digital como una de las medidas jurídicas discutidas en la actualidad para preservar el derecho a la intimidad en el espacio virtual. Analizaremos una Sentencia de gran repercusión sobre el tema dictada por el Tribunal de Justicia de la Unión Europea (en adelante TJUE) el día 13 de mayo de 2014 (sección II.1). En la sección II.2 abordaremos otro derecho que se presenta en la doctrina especializada como medida jurídica necesaria para garantía de la intimidad. Estamos hablando del derecho al anonimato que es consagrado legalmente en el ámbito de las comunicaciones telefónicas, pero muy discutido en la doctrina en el ámbito de internet como uno de los nuevos derechos fundamentales vinculados a la red. Para algunos autores se ha configurado como el derecho más importante de cuantos se reconocen a los internautas, como reacción frente a la monitorización de las huellas de navegación. Ante estas discusiones doctrinarias, analizaremos el derecho al olvido y el derecho al anonimato como posibles medidas jurídicas protectoras del derecho a la intimidad en el mundo virtual. Comprobada esta realidad, urge una consecuente redefinición del derecho a la intimidad con el impacto de las NTI, que trataremos en la sección III. De esta manera, ancorado en algunos entendimientos ya sedimentados en la doctrina constitucional y conclusiones formuladas en cada sección de este estudio, buscaremos descubrir algunas cuestiones. Entre ellas, destacamos la necesidad de reconceptualización del derecho a la intimidad y de las libertades comunicativas. Sin embargo, para una correcta conclusión a respecto del tema central, imperioso será analizar otras cuestiones como: ¿Está el derecho a la intimidad amenazado a extinción? ¿Los nativos digitales están creando pautas de comunicación en internet que pueden atingir al derecho a la intimidad de todos los demás? ¿Considerando el ejercicio de la propia voluntad en la definición de 'lo intimo', la intimidad hoy ha evolucionado tanto que tiene su ámbito reducido para todos? ¿La seguridad pública puede transformar el derecho a la intimidad en un derecho ficticio? ¿La reglamentación del derecho al olvido digital y del derecho al anonimato es suficiente para asegurar la intimidad en internet? Estos son algunos de los principales aspectos que se pretende desarrollar en este trabajo de investigación. Por fin, presentaremos algunas sugerencias, propuestas y recomendaciones dirigidas a los servicios de redes sociales y usuarios para la protección del derecho a la intimidad (anexo).

ANALISIS PENERAPAN AKUNTANSI ASET TETAP SESUAI PP NOMOR 71 TAHUN 2010 PSAP NO. 07 PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) BADAN PEMBERDAYAAN PEREMPUAN PERLINDUNGAN ANAK DAN KELUARGA BERENCANA (BP3AKB) PROVINSI KALIMANTAN BARAT Rendy Pratama Jurusan S1 Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tanjungpura Abstrak : Penelitian ini bertujuan untuk menganalisis penerapan Pernyataan Standar Akuntansi Pemerintah (PSAP) No.07 mengenai aset tetap pada Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana (BP3AKB) Provinisi Kalimantan Barat dengan cara mengetahui tingkat penerapan klasifikasi, pengakuan, pengukuran aset, penilaian awal.Penelitian ini menggunakan metode deskriptif kualitatif. Penulis menggunakan teknik studi kepustakaan,studi lapangan berupa wawancara. Data yang dikumpulkan kemudian dianalisis kesesuaiannya dengan PSAP No. 07 PP No. 71 tahun 2010 dan Bultek 05.Hasil dari penelitian ini dengan menunjukkan seberapa besar tingkat penerapan aset tetap berdasarkan Pernyataan Standar Akuntansi Pemerintah (PSAP) No.07 bahwa belum sepenuhnya menerapkan dengan disertai tingkat pengendalian internal dan tingkat pemahaman yaitu kurang efektif dan efesien. Kata Kunci : Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 07, Klasifikasi Aset Tetap, Pengakuan Aset Tetap, Pengukuran Aset Tetap, Penilaian Awal Aset Tetap Abstract :This study aimed to analyze the implementation of Government Accounting Standard (PSAP) No.07 on fixed assets for Women Empowerment, Child Protection and Family Planning (BP3AKB) province ranked West Kalimantan That is the way to know the level of implementation of the classification, recognition, measurement of the assets, an initial assessment.This study used descriptive qualitative method. The author uses the technique of literature studies, field studies in the form of interviews. Data were collected and analyzed for compliance with the PSAP No. 07 PP 71 in 2010 and Bultek 05. The results of this study to show how big the fixed assets implementation by the Government Accounting Standards (PSAP) No.07 that has not been fully implemented, accompanied by the level of internal controls and the level of understanding that is less effective and efficient. Keywords: Government Accounting Standard (PSAP) No. 07, Classification of Fixed Assets, Fixed Assets Recognition, Measurement of Fixed Assets, Fixed Assets Initial Assessment. 1. Latar Belakang Dalam mewujudkan pemerintahan yang baik (Good Government Governance).Kepemerintahan yang baik (Good Government governance) setidaknya ditandai dengan adanya tiga elemen yaitu transparansi, partisipasi, dan akuntabilitas.Dalam memasuki era reformasi dibidang keuangan Negara, dilakukannya perubahan perubahan diantaranya merubah sistem sentralisasi menjadi sistem desentralisasi yang diharapkan mampu membuat otonomi didaerah masing masing jadi lebih baik lagi guna mewujudkan Good Government Governance. Dalam hal ini pemerintah pusat dan pemerintah daerah dituntut untuk memperbaiki dan meningkatkan pelayanan kepada masyarakat.Dalam akuntansi, suatu data akuntansi dapat memberikan infomasi tentang transaksi transaksi keuangan yang menyakut dalam organisasi pemerintahan.Pentingnya ruang lingkup dan aktivitas organisasi pemerintah, maka diperlukannya akuntansi tersendiri sebagai aktivitas layanan yang dapat menyediakan informasi dalam pengelolaan keuangan negara oleh pemerintah (Bastian, 2010:6-7). Dengan perkembangan Good Government Governance pada saat ini khususnya dibidang akuntansi telah terjadi perubahan yang signifikan, salah satu perubahan yang terjadi adalah perubahan dalam akuntansi pemerintahan.Perubahan dibidang akuntansi yang diinginkan adalah dengan adanya standar akuntansi pemerintahan. Penyusunan laporan keuangan yang berpedoman pada standar akuntansi pemerintahan sesungguhmya ialah untuk meningkatkan laporan keuangan sehingga laporan keuangan yang dimaksud dapat meningkatkan kredibelitas dan akan mewujudkan transparansi dan akuntabilitas pengelolahan keuangan pemerintah daerah. Dan salah satu bagian yang terdapat dilaporan keuangan tersebut adalah aktiva tetap.Dalam PSAK 16 bahwa aktiva tetap adalah aktiva berwujud yang diperoleh dalam bentuk siap pakai atau di bangun terlebih dahulu yang digunakan dalam operasi perusahaan dan mempunyai masa manfaat lebih dari satu tahun. Sesuai dengan standar akuntansi yang telah dibuat yang dijadikan sebagai pedoman untuk mempertanggungjawabkan keuangan pemerintah, dimana telah dituangkan dalam Standar Akuntansi Pemerintah (SAP) yang ditetapkan pada Peraturan Pemerintah Nomor 24 Tahun 2005 yang terdiri atas sebelas (11) pernyataan, kemudian diperbaharui dengan Peraturan Pemerintah Nomor 71 Tahun 2010 yang terdiri dari dua belas (12) pernyataan, yang merupakan salah satu alasan dalam akuntansi keuangan pemerintah dari akuntansi berbasis kas menuju akrual menjadi akuntansi berbasis akrual penuh.Sesuai dengan standar akuntansi yang telah dibuat yang dijadikan sebagai pedoman untuk mempertanggungjawabkan keuangan pemerintah, dimana telah dituangkan dalam Standar Akuntansi Pemerintah (SAP) yang ditetapkan pada Peraturan Pemerintah Nomor 24 Tahun 2005 yang terdiri atas sebelas (11) pernyataan, kemudian diperbaharui dengan Peraturan Pemerintah Nomor 71 Tahun 2010 yang terdiri dari dua belas (12) pernyataan, yang merupakan salah satu alasan dalam akuntansi keuangan pemerintah dari akuntansi berbasis kas menuju akrual menjadi akuntansi berbasis akrual penuh. Tabel 1.1 Daftar Aset Tetap Per 31 DesemberTahun 2013 dan 2014 No Kelompok Barang 31 Desember 2013 31 Desember 2014 Unit Jumlah Unit Jumlah I Tanah 12.070.734.001 - 19.435.396.000 1 Tanah Untuk Bangunan Gedung - 0 - 19.435.396.000 2 Tanah Bangunan Kantor Pemerintah - 11.339.746.000 - 0 3 Tanah Perumahan - 730.988.001 - 0 II Peralatan dan Mesin - 1.453.520.184 - 2.018.190.920 1 Alat-alat Bantu - 0 2 53.326.800 2 Alat Angkutan Darat Bermotor 7 397.308.500 6 856.870.500 3 Alat Kantor - 0 41 152.083.005 4 Alat Rumah Tangga 19 77.727.000 240 498.540.834 5 Komputer 64 278.640.200 51 334.524.031 6 Meja dan Kursi Kerja/Rapat Pejabat 270 277.185.684 38 51.051.250 7 Alat Studio 11 64.641.500 14 51.703.200 8 Alat Komunikasi 2 18.347.800 6 20.361.300 9 Peralatan Pemancar - 0 - 0 III Gedung dan Bangunan - 624.973.150 - 2.286.983.504 1 Bagunan Gedung Tempat Kerja - 525.794.150 2.286.983.504 2 Gedung dan Bangunan Lainnya - 99.179.000 0 IV Jalan, Irigasi dan Jaringan - 18.785.390 - 0 1 Instalasi Listrik dan Telepon 164 13.754.190 - 0 2 Penerangan Jalan, Taman dan Hutan Kota 1 5.031.200 - 0 V Konstruksi Dalam Pengerjaan - 269.628.964 - 0 1 Konstruksi Dalam Pengerjaan - 269.628.964 - 0 Total Aset Tetap 583 14.437.641.689 398 23.740.570.424 Dari tabel dapat dilihat permasalahannya, nilai aset per unit barang pada akhir tahun 2013 dan 2014 adalah sama, jika terjadi perubahan itu dikarenakan adanya penambahan dan pengurangan unit barang. Nilai yang mengalami perubahan adalah nilai keseluruhan per kelompok barang, sedangkan di dalam tabel diatas nilai keseluruhan per kelompok barang tidak berubah atau sama. Jadi dapat disimpulkan bahwa kantor BP3AKB belum menerapkan metode penyusutan sesuai dengan PSAP No.07. Berdasarkan latar belakang yang telah diuraikan, maka penulis ingin membahas penelitian tentang "Analisis Penerapan Akuntansi Aset Tetap Sesuai PP Nomor 71 Tahun 2010 PSAP No. 07 Pada Satuan Kerja Perangkat Daerah (SKPD) Badan Pemberdayaan Perempuan Perlindungan Anak dan Keluarga Berencana (BP3AKB) Provinsi Kalimantan Barat". 2. Tinjauan Pustaka 2.1 Landasan Teori dan Kajian Empiris 2.1.1 Satuan Kerja Perangkat Daerah (SKPD) Satuan Kerja Perangkat Daerah (SKPD) adalah pelaksanaan fungsi eksekutif yang harus berkoordinasi agar penyelenggaraan pemerintah berjalan dengan baik. Dasar hukum yang berkalu sejak tahun 2004 untuk pembentukan SKPD adalah UU No. 32 tahun 2004 tentang Pemerintahan Daerah. Secara umum Satuan Kerja Perangkat Daerah bertugas untuk membantu dalam menyusun kebijakan, koordinasi dan pelaksanaan kebijakan yang menjadi urusan daerah. 2.1.2 Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana (BP3AKB) Provinsi Kalimantan Barat BadanPemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana mempunyai tugas melaksanakan penyusunan dan pelaksanaan kebijakan daerah yang bersifat spesifik di bidang Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana, melaksanakan tugas dekonsentrasi dan tugas lainnya yang diserahkan oleh Gubernur sesuai dengan peraturan perundang-undangan yang berlaku. Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana dipimpin oleh seorang Kepala Badan yang berkedudukan di bawah dan bertanggungjawab kepada Gubernur melalui Sekretaris Daerah. 2.1.3 Pengertian Akuntansi Pemerintah Ada beberapa pengertian tentang akuntansi yang dapat diungkapkan oleh penulis dalam penelitian ini untuk menambah pemahaman tentang akuntansi sebelum lebih jauh membahas mengenai akuntansi pemerintah, diantaranya adalah menurut Accounting Principle Board (APB) dalam Halim dan Kusufi (2012:36) bahwa "Akuntansi adalah suatu kegiatan jasa, fungsinya menyediakan informasi kuantitatif, terutama bersifat keuangan tentang entitas ekonomi yang dimaksudkan agar berguna dalam pengambilan keputusan ekonomik dalam membuat pilihan-pilihan yang nalar diantara alternatif arah dan tindakan." Sedangkan menurut Peraturan Pemerintah RI Nomor 71 Tahun 2010 pasal 1 ayat 2 menyatakan "Akuntansi adalah proses identifikasi, pencatatan, pengukuran, pengklasifikasian, pengikhtisaran transaksi dan kejadian keuangan, penyajian laporan, serta penginterprestasian atas hasilnya". 2.1.4 Pengertian Pernyataan Standar Akuntansi Pemerintahan (PSAP) Menurut Peraturan Pemerintah Nomor 71 Tahun 2010 pasal 1 ayat 3 menyatakan Standar Akuntasi Pemerintah, yang selanjutnya disingkat SAP, adalah prinsip-prinsip akuntasi yang diterapkan dalam menyusun dan menyajikan laporan keuangan pemerintah serta didalam Peraturan Pemerintah Nomor 71 Tahun 2010 pasal 1 ayat 4 menyatakan Pernyataan Standar Akuntansi Pemerintahan, yang selanjutnya disingkat PSAP, adalah Standar Akuntansi Pemerintah (SAP) yang diberi judul, nomor, dan tanggal efektif. Pernyataan Standar Akuntansi Pemerintahan (PSAP) No. 07 atau biasa disingkat PSAP No. 07 adalah mengenai aset tetap.Tujuannya adalah mengatur perlakuan akuntansi untuk aset tetap, yang meliputi pengakuan, penentuan nilai tercatat, serta penentuan dan perlakuan akuntansi atas penilaian kembali dan penurunan nilai tercatat aset tetap dan lainnya.PSAP No. 07 ini diterapkan keseluruh lembaga atau organisasi pemerintah dalam menyajikan laporan keuangan untuk tujuan umum dan perlakuan akuntansinya diantaranya pengakuan, penilaian, penyajian, dan pengungkapan yang diperlukan. 2.1.5 Definisi Aset Menurut Halim (2010:111) pengertian aset adalah sumber daya ekonomi yang dikuasai dan atau dimiliki oleh pemerintah sebagai akibat dari peristiwa masa lalu dan dari mana manfaat ekonomi dan/atau sosial dimasa depan diharapkan dapat diperoleh, baik oleh pemerintah maupun masyarakat, serta dapat diukur dalam satuan uang, termasuk sumber daya non keuangan yang diperlukan untuk menyediakan jasa bagi masyarakat umum dan sumber-sumber daya yang dipelihara karena alasan sejarah dan budaya. Menurut Peraturan Menteri keuangan RI No. 238/PMK.05/2011 tentang pedoman umum Sistem Akuntansi Keuangan. 2.1.6 Definisi Aset Tetap PSAP No. 07 Secara umum pengertian aset tetap pemerintah adalah aset berwujud yang mempunyai masa manfaat lebih dari 12 (dua belas) bulan untuk digunakan dalam kegiatan pemerintahan atau dimanfaatkan oleh masyarakat umum.Menurut PSAP No. 07 paragraf 5 mengartikan aset sebagai sumber daya ekonomi yang dikuasai dan dimiliki oleh pemerintah sebagai akibat dari peristiwa masa lalu dan dari mana manfaat ekonomi dan sosial di masa depan diharapkan dapat diperoleh, baik oleh pemerintah maupun masyarakat, serta dapat diukur dalam satuan uang, termasuk sumber daya nonkeuangan yang diperlukan untuk penyediaan jasa bagi masyarakat umum dan sumber-sumber daya yang dipelihara karena alasan sejarah dan budaya. 2.1.6.1 Klasifikasi Aset Tetap Dalam PSAP 07, aset tetap dineraca diklasifikasikan menjadi enam akun sebagaimana dirinci dalam penjelasan berikut ini: a. Tanah, dikelompokkan dalam aset tetap ialah tanah yang dimiliki atau dikuasai oleh pemerintah yang digunakan dalam kegiatan pemerintah atau dimanfaatkan oleh masyarakat umum dan dalam kondisi siap digunakan. b. Gedung dan bangunan mencakup seluruh gedung dan bangunan yang diperoleh dengan maksud untuk dipakai dalam kegiatan operasional pemerintah dan dalam kondisi siap dipakai. c. Peralatan dan mesin mencakup mesin-mesin dan kendaraan bermotor, alat elektonik, dan seluruh inventaris kantor, dan peralatan lainnya yang nilainya signifikan dan masa manfaatnya lebih dari 12 (dua belas) bulan dan dalam kondisi siap pakai dalam kegiatan pemerintahan atau dimanfaatkan oleh masyarakat umum. d. Jalan, irigasi, irigasi, dan jaringan yang dibangun oleh pemerintah serta dimiliki dan/atau dikuasai oleh pemerintah dan dalam kondisi siap dipakai yang digunakan manfaatkan oleh pemerintah ataupun masyarakat umum. e. Aset tetap lainnya mencakup aset tetap yang tidak dapat dikelompokkan ke dalam kelompok aset tetap di atas, yang diperoleh dan dimanfaatkan untuk kegiatan operasional pemerintah dan dalam kondisi siap dipakai. f. Konstruksi dalam pengerjaan mencakup aset tetap yang sedang dalam proses pembangunan namun pada tanggal laporan keuangan belum selesai seluruhnya. 2.1.6.2 Pengakuan Aset Tetap Untuk dapat diakui sebagai aset tetap merupakan aset berwujud, harus dipenuhi kriteria sebagai berikut : Mempunyai masa manfaat lebih dari 12 (duabelas) bulan;Biaya perolehan aset dapat diukur secara andal;Tidak dimaksudkan untuk dijual dalam operasi normal entitas;Diperoleh atau dibangun dengan maksud untuk digunakan. Saat pengakuan aset akan dapat diandalkan apabila terdapat bukti bahwa telah terjadi perpindahan hak kepemilikan dan/atau penguasaan secara hukum, misalnya sertifikat tanah dan bukti kepemilikan kendaraan bermotor. 2.1.6.3 Pengukuran Aset Tetap Aset tetap dinilai dengan biaya perolehan.Apabila penilaian aset tetap dengan menggunakan biaya perolehan tidak memungkinkan maka nilai aset tetap didasarkan pada nilai wajar pada saat perolehan. Biaya perolehan aset tetap yang dibangun dengan cara swakelola meliputi biaya langsung untuk tenaga kerja, bahan baku, dan biaya tidak langsung termasuk biaya perencanaan dan pengawasan, perlengkapan, tenaga listrik, sewa peralatan, dan semua biaya lainnya yang terjadi berkenaan dengan pembangunan aset tetap tersebut. 2.1.6.4 Penilaian Awal Aset Tetap Pada PSAP No. 07 paragraf 24-25 dinyatakan bahwa Barang berwujud yang memenuhi kualifikasi sebagai suatu aset tetap pada awalnya harus diukur berdasarkan biaya perolehan.Barang berwujud yang memenuhi kualifikasi sebagai suatu aset tetap pada awalnya harus diukur beradsarkan biaya perolehan.Penilaian kembali ada hubungannya dengan PSAP No. 07 pada paragraf 58 bahwa pada penilaian pelaporan selanjutnya bukan pada saat perolehan awal.Jika aset tetap yang tidak diketahui harga perolehannya, pemerintah dapat menggunakan nilai wajar pada saat perolehan.Untuk penyusunan neraca awal suatu entitas, biaya perolehan aset tetap adalah nilai wajar pada saat neraca awal tersebut disusun.Sementara untuk periode selanjutnya setelah tanggal neraca awal, perolehan atas aset tetap baru, suatu entitas menggunakan biaya perolehan atau harga wajar bila biaya perolehan tidak ada. 2.1.7 Penyajian Aset Tetap Informasi yang harus di ungkapkan dalam penyajian aset tetap menurut (Deddy & Hertianti, 2011:244): Kebijakan akuntansi untuk aset tetapDasar penilaian yang digunakan untuk mencatat aset tetapRekonsiliasi jumlah yang tercatat pada awal dan akhir periode yang menunjukkan penambahan, pelepasan, akumulasi penyusutan, dan mutasi aset tetap lainnya.Informasi penyusutan yang meliputi: nilai penyusutan, metode penyusutan yang digunakan, nilai manfaat, atau tarif penyusutan yang di gunakan. 2.1.8 Penyusutan Aset Tetap Penyusutan adalah pengalokasian harga perolehan aset tetap menjadi beban ke dalam periode akuntansi yang menikmati manfaat dari aset tetap tersebut (Riahi, 2012). Penyebab penyusutan menurut Horngren & Harrison, (2007) Kecuali tanah, semua aktiva akan usang. Untuk beberapa aktiva tetap kerusakan dan arus merupakan penyebab penyusutan. Penyusutan bukan merupakan proses penilaian. Perusahaan tidak mencatat penyusutan berdasarkan nilai pasar (jual) aktiva.Penyusutan bukan berarti bahwa perusahaan menyisihkan kas untuk mengganti aktiva ketika sudah habis masa pakainya. Penyusutan tidak ada hubungannya dengan kas. Penyesuaian nilai aset tetap dilakukan dengan berbagai metode yang sistematis sesuai dengan masa manfaat. Metode penyusutan yang digunakan harus dapat menggambarkan manfaat ekonomik atau kemungkinan jasa (service potential) yang akan mengalir ke pemerintah. Nilai penyusutan untuk masing-masing periode 2.1.9 Penetapan Nilai Yang Dapat Disusutkan Seluruh nilai aset tetap menyusut dianggap dapat disusutkan, tanpa memperhitungkan nilai residu.Seluruh nilai aset tetap menyusut menjadi nilai yang dapat disusutkan. Berdasarkan PSAP No. 07 paragraf 57 menyatakan metode penyusutan yang dapat dipergunakan oleh pemerintah sebagai berikut : a. Metode garis lurus (straight line method) Penyusutan = Harga Perolehan – Nilai Sisa Masa Manfaat b. Metode saldo menurun ganda (double declining balance method) Penyusutan = 1 x 100% x 2 Umur Ekonomis Metode unit produksi (unit of production method) Penyusutan = Harga Perolehan – Nilai SisaTafsian Hasil Produksi (unit) 2.1.10 Penyajian Penyusutan Tanah xxx xxx Peralatan dan Mesin xxx xxx Gedung dan Bangunan xxx xxx Jalan, Irigasi dan Jaringan xxx xxx Aset tetap lainnya xxx xxx Akumulasi Penyusutan(xxx) (xxx) Nilai Buku Aset xxx xxx Konstruksi dalam Pengerjaanxxx xxx Nilai Aset (Bersih) xxx xxx 2.2 Kerangka Pemikiran Skema Kerangka Pemikiran Good Goverment Governance Pengelolaan dan Pencatatan Aset Tetap Penerapan Kepatuhan PSAP No. 07 Laporan Aset Tetap 3. Metode Penelitian 3.1 Jenis Penelitian Jenis penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif. 3.2 Sumber Data Data Primer Data yang diperoleh langsung dari lapangan melalui wawancara dengan menemui kepala bagian keuangan dan aset kantor BP3AKB. Data Sekunder Data Sekunder, yaitu data yang bersumber dari berbagai referensi berupa literatur atau buku dan studi kepustakaan dengan mebaca literatur yang berkaitan dengan materi yang diteliti. 3.2.1 Cara Pengumpulan Data Berdasarkan dari metode deskriptif kualitatif diatas, maka teknik pengumpulan data yang digunakan oleh penulis terdiri dari: Teknik Wawancara(interview) Wawancara yang dilakukan oleh penulis yaitu tanya jawab secara langsung dengan kepala bagian keuangan dan aset kantor BP3AKB. Studi Dokumenter Mempelajari dokumen-dokumen atau bahan yang tertulis yang diberikan oleh pihak kantor bagian keuangan dan aset yaitu berupa Peraturan Gubernur. Studi Kepustakaan Penelitian ini meliputi penelitian terhadap beberapa literatur yang ada, yang dapat memberikan dasar teori bagi penulisan ini antara lain berupa SAP, modul pelatihan SAP, PP Nomor 71 Tahun 2010, Undang-undang yang berhubungan dan dokumen lain yang diperlukan. 3.2.2 Lokasi Penelitian Lokasi penelitian ini bertempat di Badan Pemberdayaan Perempuan Perlindungan Anak dan Keluarga Berencana(BP3AKB) Provinsi Kalimantan Barat dengan pertimbangan bahwa BP3AKB Provinsi Kalimantan Barat. Letak lokasi Kantor BP3AKB Provinsi Kalimantan Barat berada di Jalan Sutan Syahrir. 3.3 Tahapan Penelitian Tahapan-tahapan analisis data dalam penelitian ini sesuai dengan analisis data kualitatif model Miles dan Huberman dalam Sugiyono (2010:91), yaitu sebagai berikut: Pengumpulan data, yaitu peneliti mencatat semua data secara objektif dan apa adanya sesuai dengan data yang diperoleh dari pihak yang terkait.Reduksi data, yaitu memilih hal-hal pokok yang sesuai dengan fokus penelitian.Penyajian data, yaitu sekumpulan informasi yang tersusun yang memungkinkan adanya penarikan kesimpulan dan pengambilan tindakan. Pengambilan keputusan atau verifikasi, berarti bahwa setelah data disajikan, maka dilakukan penarikan kesimpulan atau verifikasi. 1.3.1 Teknik Analisis Data Dalam Penelitian ini digunakan analisis data dengan metode deskriptif.Alat yang digunakan oleh penulis yaitu; Peraturan Pemerintah Republik Indonesia Nomor 71 tahun 2010' Lampiran Kedua ;Pernyataan Standar Akuntansi Pemerintahan PSAP Nomor 07 tentang Akuntansi Aset TetapBulletin Teknis Standar Akuntansi Pemerintah Nomor 05 tentang Akuntansi Penyusutan. 4. HASIL PENELITIAN DAN PEMBAHASAN 4.1 Penerapan Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 07 Pada Badan Pemberdayaan Perempuan Perlindungan Anak dan Keluarga Berencana (BP3AKB) Provinsi Kalimantan Barat Selain berlandaskan penerapan pada Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 07 pembahasan ini juga mengikuti Buletin Teknis No. 05 Tentang Akuntansi Penyusutan dan Buletin Teknis No. 09 Tentang Akuntansi Aset Tetap yang disusun berdasarkan urutan topik dalam Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 07 yang memiliki tujuan "Agar terdapat kesamaan, pemahaman dan persepsi tentang aset tetap pada lingkungan pemerintah dan juga sebagai pedoman dalam mengakui, mengukur, dan menyajikan serta mengungkapkan aset tetap." 4.1.1 Pengklasifikasian Aset Tetap Pengklasifikasi aset tetap oleh Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana (BP3AKB) Provinsi Kalimantan Barat penerapannyasesuai pada Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 07 yaitu kesamaan sifat dan fungsinya dalam aktivitas operasi entitas. Pengklasifikasiannyayaitu; a. Tanah Pada Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana (BP3AKB) Provinsi Kalimantan Barat mengelompokkan tanah sebagai aset tetap sesuai dengan Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 07 yaitu "Tanah yang diperoleh dengan maksud untuk dipakai dalam kegiatan operasional pemerintah dan dalam kondisi siap dipakai." b. Peralatan dan Mesin Pada Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana (BP3AKB)Provinsi Kalimantan Barat mengelompokkan peralatan dan mesin sebagai aset tetap sesuai dengan Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 07 bahwa"Peralatan dan mesin mencakup mesin-mesin dan kendaraan bermotor, alat elektronik, dan seluruh inventaris kantor, dan peralatan lainnya yang nilainya signifikan dan masa manfaatnya lebih dari 12 (dua belas) bulan dalam kondisi siap dipakai." c. Gedung dan Bangunan Pada Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana (BP3AKB) Provinsi Kalimantan Barat mengelompokkan gedung dan bangunan seperti bangunan gedung tempat kerja dan bagunan menara/bangunan bukan gedung sebagai aset tetap sesuai dengan Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 07 yaitu "Seluruh gedung dan bangunan yang diperoleh dengan maksud untuk dipakai dalam kegiatan operasional pemerintah dan dalam kondisi siap dipakai." Badan Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana (BP3AKB) Provinsi Kalimantan Barat juga ada mengelompokkan bangunan bersejarah, candi, tugu peringatan, dan monument yang tidak mempunyai nilai ekonomis dan manfaat ke dalam klasifikasi gedung dan bangunan, seharusnya menurut PSAP No. 07 bangunan- bangunantersebut diklasifikasi ke aset bersejarah bukan diklasifikasi ke gedung dan bangunan sehingga dalam hal ini adanya ketidaksesuaian pada penerapan PSAP No. 07. d. Jalan, Irigasi, dan Jaringan Pada Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana (BP3AKB) Provinsi Kalimantan Barat mengelompokkan jalan, irigasi, dan jaringan sebagai aset tetap sesuai dengan Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 07 yaitu "Mencakup jalan, irigasi, dan jaringan yang dibangun oleh pemerintah serta dimiliki atau dikuasai oleh pemerintah dan dalam kondisi siap dipakai." Seperti jalan, instalasi air dan listrikserta jaringan telpon. Selebihnya sudah di masukkan kedalam klasifikasi jalan, irigasi dan jaringan pada laporan keuangan tapi tidak ada saldo atau kejadian akuntansi yang terjadi pada tahun 2014. e. Aset tetap lainnya Pada Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana (BP3AKB) Provinsi Kalimantan Barat mengelompokkan aset tetap lainnya sebagai aset tetap sesuai dengan Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 07 yaitu : "Mencakup aset tetap yang tidak dapat dikelompokkan ke dalam kelompok aset tetap diatas, yang diperoleh dan dimanfaatkan untuk kegiatan operasional pemerintah dan dalam kondisi siap dipakai." "Aset tetap yang tidak digunakan untuk keperluan operasional pemerintah tidak memenuhi definisi aset tetap harus disajikan dengan nilai tercatatnya". f. Konstruksi dalam Pengerjaan Pada Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana (BP3AKB) Provinsi Kalimantan Barat mengelompokkan konstruksi dalam pengerjaan sebagai aset tetap sesuai dengan Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 07 yaitu "Mencakup aset tetap yang sedang dalam proses pembangunan namun pada tanggal laporan keuangan belum selesai seluruhnya". 4.1.2 Pengakuan Aset Tetap Pengakuan aset tetap oleh Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana (BP3AKB) Provinsi Kalimantan Barat sesuai dengan Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 07 yaitu dapat diakui sebagai aset tetap, suatu aset harus berwujud dan memenuhi kriteria : Mempunyai masa manfaat lebih dari 12 (dua belas) bulanBiaya perolehan aset dapat diukur secara andalTidak dimaksudkan untuk dijual dalam operasi normal entitasDiperoleh atau dibangun dengan maksud untuk digunakan 4.1.3 Pengukuran Aset Tetap Pada Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana (BP3AKB)Provinsi Kalimantan Barat melakukan biaya pembangunanmengakui nilai biaya pembangunan tersebut sebagai biaya perolehan salah satu contohnya belanja modal pembangunan garasi/tempat parkir kendaraan dalam pencatatan biayanya mulai dikerjakan dengan nilai belanja modal pembangunan sebesar Rp 80.000.000,00 dan sebesar Rp 79.851.000,00 yang terealisasi. Contohnya : Tebel 4.1 Uraian Nama Barang Belanja Modal Kapitalisasi Belanja Modal Belanja Modal Jasa dan Administrasi Pengadaan Anggaran Perhitungan Kapitalisasi Realisasi Anggaran Realisasi Anggaran Realisasi 2 3 4 5 6 7 8 9 10 Pengadaan sarana/prasarana pendukung gedung kantor 80.000.000 79.851.000 650.000 650.000 80.650.000 650.000 80.501.000 Belanja Modal Pengadaan Garasi/Tempat Parkir Kendaraan 80.000.000 79.851.000 - - 80.000.000 650.000 80.501.000 Gedung Garasi/Pool Permanen - 79.851.000 - - - 650.000 80.501.000 Belanja Modal Pejabat Pengadaan Barang dan Jasa 350.000 350.000 350.000 Belanja Modal Pejabat Penerima Hasil Pekerjaan Barang dan Jasa 300.000 300.000 300.000 Perhitungan Kapitalisasi Aset Garasi/Tempat Parkir Kendaraan 4.1.4 Penilaian Awal Aset Tetap Untuk di Badan Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana (BP3AKB) Provinsi Kalimantan Barat yang sudah diklasifikasikan sebagai tanah, peralatan dan mesin, gedung dan bangunan, jalan, irigasi, dan instalasi, aset tetap lainnya, dan konstruksi dalam pengerjaan saat pengakuan yang diandalkan sebagai suatu aset harus disertai dengan memiliki masa manfaat ekonomis di masa yang akan datang lebih dari 12 (dua belas) bulan yang dalam kondisi siap dipakai. Penilaian awal aset tetap Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana (BP3AKB) Provinsi Kalimantan Barat yang berdasarkan Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 07 Yang dapat dijelaskan sebagai berikut : 4.1.4.1 Komponen Biaya Contoh biaya yang dapat diatribusikan secara langsung adalah : Biaya persiapan tempat;Biaya pengiriman awal (initial delivery) dan biaya simpan dan bongkar muat (handling cost);Biaya pemasangan (installation cost);Biaya professional seperti arsitek dan insinyur; danBiaya konstruksi. Komponen biaya untuk aset tetap diantaranya : 1. Tanah Pada Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana (BP3AKB) Provinsi Kalimantan Barat yang di kelompokkan ke dalam tanah sebagai aset tetap diantaranya tanah perkampungan, tanah pertanian, tanah perkebunan, kebun campuran, hutan, kolam ikan, danau/rawa, tanah tandus/rusak, alang-alang dari padang rumput, tanah pengguna lain, tanah untuk bangunan gedung, tanah pertambangan dan tanah untuk bangunan bukan gedung. 2. Peralatan dan Mesin Pada Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana (BP3AKB) Provinsi Kalimantan Barat yang di kelompokkan ke dalam peralatan dan mesin sebagai aset tetap diantaranya alat-alat besar darat, alat-alat besar apung, alat-alat bantu, alat angkutan darat bermotor, alat angkut darat tak bermotor, alat angkut apung bermotor,alat angkut apung tak bermotor, alat angkut bermotor udara, alat bengkel bermesin, alat bengkel tak bermesin, alat ukur, alat pengolahan, alat pemeliharaan tanaman/alat penyimpanan, alat kantor, alat rumah tangga, komputer, meja dan kursi kerja/rapat pejabat, alat studio, alat komunikasi, peralatan pemancar, alat kedokteran, alat kesehatan, unit-unit laboratorium, alat peraga/praktek sekolah, unit alat laboratorium kimia nuklir, alat laboratorium fisika nuklir/elektronika, alat proteksi radiasi/proteksi lingkungan, radiation application and non destructive testing laboratory (BATAM), alat laboratorium lingkungan hidup, peralatan laboratorium hidrodinamika, senjata api, persenjataan non senjata api, amunisi, senjata sinar, alat keamanan dan perlindungan. 3. Gedung dan Bangunan Pada Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana (BP3AKB) Provinsi Kalimantan Barat yang di kelompokkan ke dalam gedung dan bangunan sebagai aset tetap diantaranya bangunan gedung tempat kerja, bangunan gedung tempat tinggal, bangunan menara/bangunan bukan gedung, bangunan bersejarah, tugu peringatan, candi, monument/bangunan bersejarah, tugu titik kontrol/pasti, rambu-rambu, rambu-rambu lalu lintas udara. 4. Jalan, Irigasi, dan Jaringan Pada Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana (BP3AKB) Provinsi Kalimantan Barat yang di kelompokkan ke dalam jalan, irigasi, dan jaringan sebagai aset tetap diantaranya jalan, jembatan, bangunan air irigasi, bangunan air pasang surut, bangunan air rawa, bangunan pengaman sungai dan penanggulangan bencana alam, bangunan pengembangan sumber air dan air tanah, bangunan air bersih/baku, bangunan air kotor, bangunan air, instalasi air minum/bersih, instalasi air kotor, instalasi pengolahan sampah organik non organik, instalasi pengolahan bahan bangunan, instalasi pembangkit listrik, instalasi gardu listrik, instalasi pertahanan, instalasi gas, instalasi pengaman, jaringan air minum, jaringan listrik, jaringan telepon, jaringan gas. 5. Aset Tetap Lainnya Pada Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana (BP3AKB) Provinsi Kalimantan Barat yang di kelompokkan ke dalam aset tetap lainnya sebagai aset tetap diantaranya buku, terbitan, barang-barang perpustakaan, barang bercorak kebudayaan, alat olahraga lainnya, hewan, tanaman. 4.1.4.2 Konstruksi Dalam Pengerjaan Pada Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana (BP3AKB) Provinsi Kalimantan Barat untuk konstruksi dalam pengerjaan di laporan keuangan tahun 2014 tidak ada mengisikan nilai konstruksi dalam pengerjaan dikarenakan tidak adanya nilai dan kejadian yang diakui pada saat itu. 4.1.4.3 Perolehan Secara Gabungan Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana (BP3AKB) Provinsi Kalimantan Barat belum menerapkan perolehan secara gabungan ini, karena dalam perhitungan dan pengakuan biaya aset tetap berdasarkan nilai wajar secara gabungan masih menggunakan biaya pokok aset tetap saat di peroleh yang tidak dirincikan/dipisahkan biayanya pada masing-masing aset tetap bersangkutan. No. Tanggal Kode Rekening Uraian Debet (Rp) Kredit (Rp) 1 2 4 5 7 8 7 27/09/14 1.3.2.18.01.01 Kamera+Attachment 9.250.000 1.3.2.15.06.03 Televisi dan Kelengkapannya 9.250.000 3.2.2.01.01.01 Diinvestasikan dalam Aset Tetap 18.500.000 Berikut ini adalah salah satu contoh pengadaan aset tetap kamera, dan televisi dan kelengkapannya yang kurang sesuai dengan pencatatan SAP sebagai berikut : Seharusnya dalam perhitungan dan pencatatan biaya perolehan secara gabungan memperincikan/memisahkan aset tetap yang bersangkutan seperti biaya pengadaan televisi dan perlengkapannya Rp 9.250.000,00 yang terdiri dari sebuah televisi, antenna, dan alat parabolanya. Misalkan : Untuk sebuah televisi (Rp 8.500.000,00/Rp 9.250.000,00) x Rp 9.250.000,00 = Rp 8.500.000,00 , untuk sebuah antenna (Rp 250.000,00/Rp 9.250.000,00) x Rp 9.250.000,00 = Rp 250.000,00 dan untuk alat parabolanya (Rp 500.000,00/Rp 9.250.000,00) x Rp 9.250.000,00 = Rp 500.000,00 . Jadi pencatatannya atas biaya yang diperoleh secara gabungan sebuah televise sebesar Rp 8.500.000,00 , untuk sebuah antenna sebesar Rp 250.000,00 , dan sebuah alat parabolanya sebesar Rp 500.000,00 . 4.1.4.4 Pertukaran Aset (Exchanges of Assets) Dalam hal ini Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana (BP3AKB) Provinsi Kalimantan Barat tidak menerapkan pertukaran aset (exchanges of assets) karena tidak ada kejadian atau pencatatan yang berhubungan dengan pertukaran aset (exchanges of assets) sebelum dan pada saat tahun tersebut yang telah tertulis dalam Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 07 4.1.4.5 Aset Donasi Dalam hal ini Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana (BP3AKB) Provinsi Kalimantan Barat tidak ada menerima aset donasi dari instansi-intansi yang ada di Provinsi Kalimantan Barat. 4.1.5 Pengeluaran Setelah Perolehan (Subsequent Expenditures) Setelah aset tetap diperoleh maka akan ada biaya atau pengeluaran yang harus dikeluarkan oleh Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana (BP3AKB)Provinsi Kalimantan Barat untuk menjalankan dan mengoperasikan aset tetap tersebut. Pengeluaran setelah perolehan ini dibagi menjadi 2 (dua) yaitu : Pengeluaran pendapatan (revenue expenditure) Contohnya : service AC (Air Conditioner), penggantian oli genset, pembelian ban luar/dalam/tubles, pembelian suku cadang mobil/motor, pengisian minyak power steering, dan lainnya. Berikut ini merupakan salah satu contoh belanja pemeliharaan kendaaraan yang termasuk pengeluaran pendapatan (revenue expenditure) : No. Tanggal Kode Rekening Uraian Debet (Rp) Kredit (Rp) 1 2 4 5 7 8 1706 23/10/14 1.11.1.11.01.01.02.18 Belanja Pemeliharaan Kendaraan jabatan, kendaraan dinas/operasional (4 unit) 90.000.000 1.11.1.11.03.01.02.18 Kas di Bendahara Pengeluaran 90.000.000 2. Pengeluaran modal (capital expenditure) Contohnya: pembangunan garasi/tempat parkir kendaraan sebesar Rp 79.851.000,00 yang otomatis menambah nilai aset tetap gedung kantor yang pada awalnya sebesar Rp 2.286.983.504,00 setelah pembangunan garasi/tempat parkir kendaraan selesai nilai gedung kantor menjadi sebesar Rp 2.366.834.504,00 pada saat tahun 2014 berjalan. Berikut ini merupakan jurnal umum/korolari pembangunan garasi/tempat parker kendaraan : No. Tanggal Kode Rekening Uraian Debet (Rp) Kredit (Rp) 1 2 4 5 7 8 7 23/12/14 1.3.3.01.02 Garasi/Tempat Parkir Kendaraan 79.851.000 3.2.2.01.01 Diinvestasikan dalam Aset Tetap 79.851.000 Dalam hal ini Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana (BP3AKB) Provinsi Kalimantan Barat menerapkan pengeluaran setelah perolehan berdasarkan Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 07. 4.1.6 Pengukuran Berikutnya (Subsequent Measurement) Terhadap Pengakuan Awal Dengan pernyataan ini jelas bahwa aktiva tetap harus disajikan berdasarkan biaya perolehan dan dikurangi akumulasi penyusutan setiap akhir tahunnya.Dalam pengukuran berikutnya (Subsequent Measurement) Terhadap Pengakuan Awal terdapat komponen : 4.1.6.1 Penyusutan Pada Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana (BP3AKB) Provinsi Kalimantan Barat belum menerapkan Pernyataan Standar Akuntansi Pemerintah (PSAP) No. 07 karena dalam penyajian laporan keuangannya masih menggunakan harga perolehan tanpa mengurangi akumulasi penyusutan aset tetap. Pembahasan ini juga diatur pada Buletin Teknis No. 05 mengenai Akuntansi Penyusutan yang dapat di definisikan sebagai penyesuaian nilai sehubungan dengan penurunan kapasitas dan manfaat dari sutau aset tetap. Dalam contoh perhitungan penyusutan penulis mengambil sampel aset tetap yang akan disusutkan berupa aset tetap yang memiliki nilai yang sangat besar sehingga sangat berpengaruh dan juga aset tetap yang mudah rusak atau usang. Kendaraan Dinas Roda 4, Toyota Rush Tahun perolehan 2009 dengan harga perolehan Rp 185.500.000,00 Umur manfaat 7 tahun a. Metode Garis Lurus Penyusutan = = Rp. 26.500.000 Tabel 4.2 Perhitungan penyusutan kendaraan dinas roda empat Toyota Rush Menggunakan metode garis lurus Tahun Penyusutan Nilai Buku Sisa Masa Manfaat (Tahun) Nilai Penyusutan Pada Akhir Tahun Akumulasi Penyusutan 2009 Rp185.500.000 7 - - 2010 Rp159.000.000 6 Rp26.500.000 Rp26.500.000 2011 Rp132.500.000 5 Rp26.500.000 Rp53.000.000 2012 Rp106.000.000 4 Rp26.500.000 Rp79.500.000 2013 Rp79.500.000 3 Rp26.500.000 Rp106.000.000 2014 Rp53.000.000 2 Rp26.500.000 Rp132.500.000 2015 Rp26.500.000 1 Rp26.500.000 Rp159.000.000 2016 Rp0 0 Rp26.500.000 Rp185.500.000 Berdasarkan Tabel 4.3 dapat dilihat bahwa penyusutan tiap tahunnya sebesar Rp 26.500.000yang didapat dari harga perolehan Toyota Rush yaitu Rp 185.500.000dibagi masa manfaat selama 7 (tujuh tahun), maka nilai bukunya akan habis pada tahun 2016. b. Metode Saldo Menurun Berganda Tarif penyusutan = 1/7 × 2 = 0,29 Tabel 4.3 Perhitungan penyusutan kendaraan dinas roda empat Toyota Rush Menggunakan metode saldo menurun ganda Tahun Nilai Buku Sisa Masa Manfaat (tahun) Tarif Penyusutan Penyusutan Pertahun Akumulasi Penyusutan 2009 Rp185.500.000 7 - - - 2010 Rp185.500.000 6 0,29 Rp53.795.000 Rp53.795.000 2011 Rp131.705.000 5 0,29 Rp38.194.450 Rp91.989.450 2012 Rp93.510.550 4 0,29 Rp27.118.060 Rp119.107.510 2013 Rp66.392.491 3 0,29 Rp19.253.822 Rp138.361.332 2014 Rp47.138.668 2 0,29 Rp13.670.214 Rp152.031.546 2015 Rp33.468.454 1 0,29 Rp9.705.852 Rp161.737.397 2016 Rp23.762.603 0 Pembulatan/penyusutan Rp23.762.603 Rp185.500.000 Berdasarkan data pada Tabel 4.4 dapat dilihat bahwa penyusutan Toyota Rush, dengan biaya penyusutan makin menurun dari tahun ke tahun, akuntansi penyusutan untuk akhir tahun 2016 yaitu Rp. 0,- pada akhir masa manfaat dilakukan penyesuaian penyusutan sesuai dengan nilai buku terakhir. 4.2 Dampak Diterapkannya Penyusutan Aset Tetap Terhadap Penyajian Laporan Keuangan Kantor Badan Pemberdayaan Perempuan, Perlindungan Anak dan Keluarga Berencana (BP3AKB) Provinsi Kalimantan Barat Pada bulletin teknis 05 tentang akuntansi penyusutan, besarnya penyusutan setiap tahunnya dicatat dalam neraca dengan menambah nilai akumulasi penyusutan dan mengurangi ekuitas dana dalam akun diinvestasikan dalam aset tetap. Dan berikut adalah contoh aset tetap BP3AKB Provinsi Kalimantan Barat dalam neraca tahun 2014: Tabel 4.4 Aset tetap BP3AKB Provinsi Kalimantan Barat Tahun 2014 Aset Tetap Tanah Rp. 19.435.396.000 Peralatan dan Mesin Rp. 2.018.190.920 Gedung dan Bangunan Rp. 2.286.983.504 Jalan, Jaringan dan Instalasi - Aset Tetap lainnya - Konstruksi dalam Pengerjaan - Akumulasi Penyusutan - TOTAL ASET TETAP Rp. 23.740.570.424 Dan berikut adalah aset tetap BP3AKB Provinsi Kalimantan Barat setelah adanya penyusutan dalam neraca tahun 2014 sesuai dengan PSAP No. 07; Aset Tetap BP3AKB Provinsi Kalimantan Barat Tahun 2014 Aset Tetap Debit Kredit Tanah Rp19.435.396.000 Peralatan dan Mesin Rp2.018.190.920 Gedung dan Bangunan Rp2.286.983.504 Jalan, Jaringan dan Instalasi - Aset Tetap lainnya - Akumulasi Penyusutan (Rp1.431.579.083) Nilai Buku Aset Rp2.873.595.341 Konstruksi dalam Pengerjaan - TOTAL ASET TETAP

ANALISIS IMPLEMENTASI PERNYATAAN STANDAR AKUNTANSI PEMERINTAH (PSAP) NOMOR 07 (AKUNTANSI ASET TEPAT) DI SEKRETARIAT DAERAH PEMERINTAH KABUPATEN SANGGAU" Fajri Agustiandi Jurusan Akuntansi S1 Fakultas Ekonomi dan Bisnis Universitas Tanjungpura This study aims to determine how the implementation of Statement Governmental Accounting Standards (PSAP) No. 07 (Accounting Fixed Assets) in the Secretariat Regional Government Sanggau, and the factors that influence has not been the implementation Statement Government Accounting Standards (PSAP) No. 07 (Accounting Fixed Assets) in Secretariat Regional Government Sanggau. To realize good governance (good goverment) needed accountability and transparency from government institutions in carrying out its duties and functions to the public. The fixed assets are the largest component in most government entities, and therefore needs to be managed properly start recording until the maintenance and sustainability of the item. And depreciation is a necessary means so that the information provided more accountability and up to date, so it can be used as an indicator of policy makers with regard to fixed assets.The method used in this research is descriptive method. The author uses research techniques library (library reasearch) and field research (field research) in the form of Statament of Government Accounting Standard No. 07, Government Regulation No. 71 Year 2010 and the Technical Bulletin No. 05.The results of this study indicate that Secretariat Regional Government Sanggau yet fully adopted Statement Government Accounting Standard No. 71, but has carried out the process of classification, recognition and registration in accordance with the Statement Government Accounting Standard No. 07 of the Government Regulation No. 71 of 2010, but has not specified the accumulated value depreciation, so that the value recorded in the balance sheet and the inventory report is just the first time the value of fixed assets acquired. Keywords: Fixed assets, Statement Government Accounting Standard (PSAP) No. 07, Depreciation "Analisis Implementasi Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 07 (Akuntansi Aset Tepat) Di Sekretariat Daerah Pemerintah Kabupaten Sanggau" ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana implementasi Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 07 (Akuntansi Aset Tetap) di Sekretariat Daerah Pemerintah Kabupaten Sanggau, serta faktor-faktor yang mempengaruhi belum diterapkannya Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 07 (Akuntansi Aset Tetap) di Sekretariat Daerah Pemerintah Kabupaten Sanggau. Untuk mewujudkan tata kelola pemerintahan yang baik (good goverment) diperlukan adanya akuntabilitas dan transparansi dari Instansi Pemerintah dalam melaksanakan tugas dan fungsinya kepada masyarakat. Aset tetap merupakan komponen terbesar pada sebagian besar entitas pemerintah, dan oleh karena itu perlu dikelola dengan baik mulai pencatatan hingga pemeliharaan dan keberlangsungan dari aset tetap tersebut. Dan penyusutan adalah suatu cara yang diperlukan agar informasi yang diberikan lebih akuntabilitas dan up to date, sehingga dapat digunakan sebagai indikator pembuat kebijakan berkenaan dengan aset tetap. Metode yang digunakan dalam penelitian ini adalah metode deskriptif. Penulis menggunakan teknik penelitian perpustakan (library reasearch) dan penelitian lapangan (field research) berupa Pernyataan Standar Akuntansi Pemerintah Nomor 07, Peraturan Pemerintah Nomor 71 Tahun 2010 dan Buletin Teknis Nomor 05. Hasil penelitian ini menunjukkan bahwa Sekretraiat Daerah Pemerintah Kabupaten Sanggau belum sepenuhnya menerapkan Pernyataan Standar Akuntansi Pemerintah Nomor 71 namun telah melaksanakan proses pengklasifikasian, pengakuan dan pencatatan sesuai dengan Pernyataan Standar Akuntansi Pemerintahan Nomor 07 dari Peraturan Pemerintah Nomor 71 tahun 2010, akan tetapi belum dicantumkan nilai akumulasi penyusutan, sehingga nilai yang tercatat di neraca dan laporan inventaris hanyalah nilai pertama kali aset tetap diperoleh. Kata kunci : Aset tetap, Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 07, Penyusutan 1. Latar Belakang Dalam mewujudkan tata kelola pemerintahan yang baik (good goverment) diperlukan adanya akuntabilitas dan transparansi dari Instansi Pemerintah dalam melaksanakan tugas dan fungsinya kepada masyarakat.Dengan adanya akuntabilitas, setiap kegiatan dan hasil akhir atas kegiatan pemerintahan harus dapat dipertanggung jawabkan, serta memberikan hal positif kepada masyarakat sebagai wujud dari suatu negara maupun daerah.Salah satu media yang digunakan dalam mewujudkan pemerintahan yang baik adalah menyajikan laporan keuangan yang handal dan dapat dipertanggung jawabkan.Dan salah satu bagian yang terdapat dalam laporan keuangan adalah aset tetap. Laporan keuangan pada hakikatnya merupakan sebuah alat unutk pertanggungjawaban sebuah entitas atas pengelolaan sumber daya ekonomi yang dimiliki.Untuk dapat menghasilkan laporan keuangan yang relevan, handal, dan dapat dipercaya, pemerintah daerah harus memiliki sistem akuntansi yang handal.Sistem akuntansi yang lemah menyebabkan pengendalian intern lemah dan akhirnya laporan keuangan yang dihasilkan juga kurang handal dan kurang relevan untuk pembuatan keputusan. Selain sistem akuntansi yang handal, dalam hal pelaksanaan otonomi daerah dan desentralisasi, maka diperlukan Standar Akuntansi Keuangan Pemerintah Daerah atau secara lebih luas Standar Akuntansi Keuangan Sektor Publik.Saat ini sudah diterapkan Standar Akuntansi Keuangan untuk pemerintah daerah dalam rangka mendukung pelaksanaan otonomi daerah dan desentralisasi fiskal. Untuk instansi pemerintah laporan keuangan seharusnya disusun dan disajikan mengacu pada Pernyataan Standar Akuntansi Pemerintahan (PSAP) yang disusun dan dikembangkan oleh Komite Standar Akuntansi Pemerintah (KSAP) sedangkan untuk entitas komersil berpedoman kepada Pernyataan Standar Akuntansi Keuangan (PSAK). Hal ini dikarenakan tujuan penggunaan dari laporan keuangan tidaklah sama sehingga dalam pengakuan, pengukuran dan pencatatan untuk kedua entitas tersebut tidak sama. Perubahan perlakuan akuntansi pemerintah menuju basis akrual akan membawa dampak walau sekecil apapun. Perubahan menuju arah yang lebih baik ini bukan berarti hadir tanpa masalah. Pertanyaan pro-kontra mengenai siap dan tidak siapkah pemerintah daerah mengimplementasikan Standar Akuntansi Pemerintahan (SAP) berbasis akrual ini akan terus timbul. Hal yang paling baku muncul adalah terkait sumber daya manusia pemerintah daerah. Sumber daya manusia yang kurang memadai menjadi masalah klasik dalam pengelolaan keuangan negara.Hal ini meliputi Sumber Daya Manusia (SDM) yang tidak kompeten dan cenderung resisten terhadap perubahan.Selanjutnya, infrastruktur yang dibutuhkan dalam penerapan akuntansi berbasis akrual penuh membutuhkan sumber daya teknologi informasi yang lebih tinggi. Standar Akuntansi Pemerintahan (SAP) berbasis Akrual adalah Standar Akuntansi Pemerintahan yang mengakui pendapatan, beban, aset, utang, dan ekuitas dalam pelaporan finansial berbasis akrual, serta mengakui pendapatan, belanja, dan pembiayaan dalam pelaporan pelaksanaan anggaran berdasarkan basis yang ditetapkan dalam APBN/APBD. Standar Akuntansi Pemerintahan berbasis Akrual dikembangkan dari Perataturan Pemerintah Nomor 24 Tahun 2005 dengan mengacu pada Internatonal Public Sector Accounting Standards (IPSAS) dan memperhatikan peraturan perundangan yang berlaku. Dengan diterbitkannya Peraturan Pemerintah (PP) Nomor 71 Tahun 2010 menggantikan Peraturan Pemerintah (PP) Nomor 24 tahun 2005 terjadi berbagai perubahan dan penyesuaian didalamnya. Lingkup pengaturan Peraturan Pemerintah ini meliputi Standar Akuntansi Pemerintahan (SAP) berbasis akrual dan Standar Akuntansi Pemerintahan (SAP) berbasis kas menuju akrual. Standar Akuntansi Pemerintahan (SAP) berbasis akrual terdapat pada lampiran I dan berlaku sejak tanggal ditetapkan dan dapat segera diterapkan oleh setiap entitas. Standar Akuntansi Pemerintahan (SAP) berbasis kas menuju akrual pada lampiran II berlaku selama masa transisi bagi entitas yang belum siap untuk menerapkan Standar Akuntansi Pemerintahan (SAP) berbasis akrual. Standar Akuntansi Pemerintahan (SAP) berbasis akrual adalah Standar Akuntansi Pemerintahan (SAP) yang mengakui pendapatan, beban, aset, hutang, dan ekuitas dalam pelaporan keuangannya menggunakan basis akrual, serta mengakui pendapatan, belanja, dan pembiayaan dalam pelaporan pelaksanaan anggaran berdasarkan basis yang ditetapkan dalam APBN/APBD. Standar Akuntansi Pemerintahan (SAP) berbasis kas menuju akrual adalah Standar Akuntansi Pemerintahan (SAP) yang mengakui pendapatan, belanja, dan pembiayaan berbasis kas serta mengikuti aset, utang, dan ekuitas dana berbasis akrual. Neraca merupakan laporan keuangan yang menyajikan posisi keuangan pemerintah pada masa tahun berjalan. Tentang penyusunan Neraca Awal Standar Akuntansi Pemerintahan (SAP), yang dimaksud dengan posisi keuangan adalah posisi tentang aset, kewajiban dan ekuitas. Penilaian awal aset tetap dilakukan dengan melakukan kualifikasi terhadap barang berwujud untuk dapat diakui sebagai suatu aset dan dikelompokkan sebagai aset tetap, pada awalnya harus diukur berdasarkan biaya perolehan, aset tetap yang tidak diketahui harga perolehannya disajikan dengan nilai wajar dalam hal terjadi perubahan harga secara signifikan, pemerintah dapat melakukan penilaian kembali atas aset tetap yang dimiliki agar aset tetap pemerintah yang ada pada saat ini mencerminkan nilai wajar sekarang. Pernyataan Standar Akuntansi Pemerintahan (PSAP) Nomor 07 mendefinisikan penyusutan sebagai penyesuaian nilai sehubungan dengan penurunan kapasitas dan manfaat dari suatu aset. Pencatatan penyusutan ini merupakan salah satu tanda berlakunya basis akrual dalam Standar Akuntansi Pemerintahan (SAP). Pernyataan Standar Akuntansi Pemerintahan (PSAP) Nomor 07 mengatur penyusutan pada bagian pengukuran berikutnya terhadap pengakuan awal. Aset tetap disajikan berdasarkan biaya perolehan aset tetap tersebut dikurangi akumulasi penyusutan. Dalam pencatatan aset tetap terdapat metode penyusutan yang merupakan alat untuk mendapatkan penyajian yang wajar atau nilai terkini dari aset tersebut yang tercantum didalam neraca dari tahun ke tahun. Nilai penyusutan untuk masing-masing periode dicatat pada akun Akumulasi Penyusutan dengan lawan akun diinvestasikan dalam aset tetap dan disajikan sebagai pengurang aset tetap (Beams, 2007). Adanya penyusutan aset tetap akan memungkinkan pemerintah untuk setiap tahunnya memperkirakan sisa manfaat suatu aset tetap yang diharapkan masih dapat diperoleh dalam masa beberapa tahun kedepan. Di samping itu, penyusutan memungkinkan pemerintah mendapat suatu informasi tentang keadaan potensi aset yang dimilkinya. Hal ini akan memberi informasi kepada pemerintah suatu pendekatan yang lebih sistematis dan logis dalam menganggarkan berbagai belanja pemeliharaan atau bahkan belanja modal untuk mengganti atau menambah aset tetap yang sudah dimiliki. Untuk memenuhi kebutuhan tersebut, pemerintah membutuhkan informasi tentang nilai aset tetap yang memadai.Hal tersebut dapat dipenuhi apabila pemerintah menyelenggarakan perlakuan akuntansi aset tetap yang tepat. Tanpa penyusutan aset tetap, nilai aset tetap yang disajikan dalam neraca akan terdiri dari harga perolehan atau nilai wajar saat aset tetap diperoleh dan tidak mengindikasikan potensi sisa manfaat aset. Kondisi tersebut dapat menimbulkan kesalahan interpretasi dan berpotensi menimbulkan kesalahan dalam pengambilan keputusan terkait dengan pengelolaan aset tetap. Penyusutan akan sangat berpengaruh pada aset tetap berup tanah, bangunan peralatan dan mesin, serta jalan dan aset tetap lainnya. Dimana pos tersebut adalah jenis aset tetap yang memiliki harga perolehan yang cukup besar dan dibutuhkan untuk menunjang aktivitas dari sebuah entitas tetapi akan terjadi penyusutan yang membuat nilai dari pos tersebut semakin berkurang dan pada akhirnya akan dihapuskan. Hal ini akan sangat berpengaruh pada neraca yang mana perlakuan akuntansi penyusutannya kurang tepat sehingga dapat memberikan informasi yang kurang tepat karena tidak menunjukkan nilai yang seharusnya. Terdapat alasan mengapa penelitian mengenai penerapan akuntansi akrual pada pemerintah ini perlu dilakukan, terutama karena konsep akuntansi akrual di lingkungan pemerintah masih sangat baru, dan juga amanat undang-undang agar Pemerintah segera menggunakan Standar Akuntansi Pemerintahan (SAP) berbasis akrual. Pada Tabel 1.1 dapat kita lihat bahwa aset tetap memiliki persentase yang cukup besar, pada tahun 2013 aset tetap Sekretariat Daerah Pemerintah Kabupaten Sanggau mencakup 86,53% dari total keseluruhan aktiva yang dimiliki, sedangkan pada tahun 2014 aset tetap Sekretariat Daerah Pemerintah Kabupaten Sanggau mencakup 92,12% dari total keseluruhan aktiva Sekretariat Daerah Pemerintah Kabupaten Sanggau. Peningkatan jumlah aset yang terjadi dari tahun 2013 ke tahun 2014 sebesar 5,59% menunjukkan bahwa tidak adanya penyusutan yang menunjukkan barang tersebut mulai usang atau rusak karena telah dimanfaatkan. Seharusnya penyusutan berguna sebagai pengurang aset tetap sebagai konsekuensi dari pemanfaatan aset tetap, hal ini tidak sesuai dengan Peraturan Pemerintah Nomor 71 tahun 2010 dan PSAP Nomor 07 tentang aset tetap. Berdasarkan Tabel 1.2 pada tahun 2013 Sekretariat Daerah Pemerintah Kabupaten Sanggau memiliki jumlah aset yaitu: Tanah 4.654.647.000,00 (69,47%), Peralatan dan Mesin 1.660.878.603.00 (24,79%), Jalan, Jaringan dan Instalasi 374.385.000,00 (5,59%), Aset Tetap Lainnya 10.000.000,00 (0,15%). Dalam hal ini Tanah memiliki persentase lebih banyak sebesar 69,47% dari seluruh total aset tetap. Sedangkan pada tahun 2014 Sekretariat Daerah Pemerintah Kabupaten Sanggau memiliki jumlah aset yaitu: Tanah 10.452.890.000,00 (75,79%), Peralatan dan Mesin 3.085.306.500,00 (22,37%), Jalan, Jaringan dan Instalasi 254.100.000,00 (1,84%). Pada tahun 2014 sama seperti tahun 2013 tanah memiliki persentase lebih banyak sebesar 75,79% dari seluruh total aset tetap. Berdasarkan tabel di atas Sekretariat Daerah Pemerintah Kabupaten Sanggau pada tahun 2013 dan 2014 memiliki aset tetap yang terdiri dari : tanah; peralatan dan mesin; gedung dan bangunan; jalan, irigasi, dan instalasi; aset tetap lainnya; dan konstruksi dalam pengerjaan. Uraian di atas menunjukkan arti penting perlakuan akuntansi khususnya terhadap aset tetap berupa peralatan dan mesin yang berpengaruh pada penyajian laporan keuangan khususnya neraca yang menunjukkan posisi keuangan instansi pemerintahan. Berdasarkan latar belakang yang telah dipaparkan di atas, penulis ingin membahas perlakuan aset tetap pada Sekretatiat Daerah Pemerintah Kabupaten Sanggau dengan judul "Analisis Implementasi Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 07 (Akuntansi Aset Tepat) Di Sekretariat Daerah Pemerintah Kabupaten Sanggau". 2. Tujuan Pustaka 2.1. Sekretariat Daerah Pemerintah Kabupaten Sanggau Sekretariat Daerah Kabupaten Pemerintah Kabupaten Sanggau merupakan unsur pembantu pimpinan Pemerintah Kabupaten yang dipimpin oleh Sekretaris Daerah, berada di bawah dan bertanggung jawab kepada Bupati. Sekretariat Daerah Kabupaten Pemerintah Kabupaten Sanggau membantu Bupati dalam melaksanakan tugas penyelenggaraan pemerintahan, administrasi, organisasi dan tata laksana serta memberikan pelayanan administrasi kepada seluruh Perangkat Daerah Kabupaten. 2.2. Definisi Akuntansi Pemerintah Ada beberapa pengertian tentang akuntansi yang dapat diungkapkan oleh penulis dalam penelitian ini untuk menambah pemahaman tentang akuntansi sebelum lebih jauh membahas mengenai akuntansi pemerintah, diantaranya adalah menurut Accounting Principle Board (APB) dalam Halim dan Kusufi (2012:36) bahwa "Akuntansi adalah suatu kegiatan jasa, fungsinya menyediakan informasi kuantitatif, terutama bersifat keuangan tentang entitas ekonomi yang dimaksudkan agar bermanfaat dalam pengambilan keputusan ekonomi dalam membuat pilihan-pilihan yang nalar diantara alternative arah dan tindakan." Sedangkan menurut Peraturan Pemerintah RI Nomor 71 Tahun 2010 pasal 1 ayat 2 menyatakan "Akuntansi adalah proses identifikasi, pencatatan, pengukuran, pengklasifikasian, pengikhtisaran transaksi dan kejadian keuangan, penyajian laporan, serta penginterprestasian atas hasilnya". 2.3. Definisi Pernyataan Standar Akuntansi Pemerintahan (PSAP) Menurut Peraturan Pemerintah Nomor 71 Tahun 2010 pasal 1 ayat 3 menyatakan Standar Akuntasi Pemerintah (SAP) adalah prinsip-prinsip akuntasi yang diterapkan dalam menyusun dan menyajikan laporan keuangan pemerintah serta didalam Peraturan Pemerintah Nomor 71 Tahun 2010 pasal 1 ayat 4 menyatakan Pernyataan Standar Akuntansi Pemerintahan (PSAP), adalah Standar Akuntansi Pemerintah (SAP) yang diberi judul, nomor, dan tanggal efektif. Pernyataan Standar Akuntansi Pemerintahan (PSAP) Nomor 07 atau biasa disingkat PSAP Nomor 07 adalah mengenai aset tetap. Tujuannya adalah mengatur perlakuan akuntansi untuk aset tetap, yang meliputi pengakuan, penentuan nilai tercatat, serta penentuan dan perlakuan akuntansi atas penilaian kembali dan penurunan nilai tercatat aset tetap dan lainnya 2.4. Definisi Aset Menurut FASB (SFSC No. 6) menjelaskan bahwa pengertian aset disini ialah manfaat ekonomis dimasa yang akan datang yang cukup pasti atau diperoleh atau dikuasai/dikendalikan oleh suatu entitas akibat transaksi yang terjadi dimasa lalu. Menurut Halim (2010:111) pengertian aset adalah sumber daya ekonomi yang dikuasai dan atau dimiliki oleh pemerintah sebagai akibat dari peristiwa masa lalu dan dari mana manfaat ekonomi dan atau sosial dimasa depan diharapkan dapat diperoleh, baik oleh pemerintah maupun masyarakat, serta dapat diukur dalam satuan uang, termasuk sumber daya nonkeuangan yag diperlukan untuk menyediakan jasa bagi masyarakat umum dan sumber-sumber daya yang dipelihara karena alasan sejarah dan budaya. 2.5. Definisi Aset Tetap Aset tetap adalah barang berwujud milik perusahaan yang sifatnya relatif permanen dan digunakan dalam kegiatan normal perusahaan,bukan untuk diperjual belikan (Rudianto, 2012). Menurut Pernyataan Standar Akuntansi Pemerintahan Nomor 07, menjelaskan aset tetap adalah ; "Merupakan aset yang mempunyai manfaat ekonomi lebih dari (dua belas) bulan dan dipergunakan untuk oprasional pemerintahan atau untuk dimanfaatkan oleh masyarakat.Aset ini meliputi tanah, peralatan dan mesin, gedung dan bangunan, jalan, irigasi, dan jaringan, aset tetap lainnya, dan konstruksi dalam pengerjaan." Menurut Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 07, Aset tetap mempunyai peranan yang sangat penting karena mempunyai nilai yang cukup signifikan bila dibandingkan dengan komponen neraca lainnya. Dengan pengertian di atas diketahui bahwa aset tetap adalah aktiva yang berumur panjang atau setidaknya lebih dari 12 bulan yang sifatnya relatif tetap yang dimiliki dan/atau dikuasai pemerintah yang bertujuan untuk dimanfaatkan oleh pemerintah maupun masyarakat umum. 2.6. Klasifikasi Aset Tetap Dalam Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 07, aset tetap dineraca diklasifikasikan sebagaimana dirinci dalam penjelasan berikut ini: TanahGedung dan bangunanPeralatan dan mesinJalan, irigasi, irigasi, dan jaringanAset tetap lainnyaKonstruksi dalam pengerjaan. 2.7. Pelakuan Aset Tetap Berdasarkan Standar Akuntansi Pemerintah Nomor 07; 2.7.1.Pengakuan Aset Tetap Sesuai dengan klasifikasi Aset Tetap diatas, suatu aset dapat diakui sebagai aset tetap apabilaberwujud dan memenuhi kriteria: a) Mempunyai masa manfaat lebih dari 12 (dua belas) bulan; b) Biaya perolehan aset dapat diukur secara andal; c) Tidak dimaksudkan untuk dijual dalam operasi normal entitas; dan d) Diperoleh atau dibangun dengan maksud untuk digunakan. 2.7.2.Pengukuran Aset Tetap Aset tetap dinilai dengan biaya perolehan.Apabila penilaian aset tetap dengan menggunakan biaya perolehan tidak memungkinkan maka nilai aset tetap didasarkan pada nilai wajar pada saat perolehan. Biaya perolehan aset tetap yang dibangun dengan cara swakelola meliputi biaya langsung untuk tenaga kerja, bahan baku, dan biaya tidak langsung termasuk biaya perencanaan dan pengawasan, perlengkapan, tenaga listrik, sewa peralatan, dan semua biaya lainnya yang terjadi berkenaan dengan pembangunan aset tetap tersebut. Komponen biaya yang dapat dimasukkan sebagai biaya perolehan suatu aset tetap terdiri dari: Harga beli, Bea impor, Biaya persiapan tempat, Biaya pengiriman awal (initial delivery) dan biaya simpan dan bongkar muat (handling cost), Biaya pemasangan (instalation cost), Biaya profesional seperti arsitek dan insinyur, serta Biaya konstruksi 2.7.3.Penilaian Awal Aset Tetap Pada Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 07 paragraf 24-25 dinyatakan bahwa Barang berwujud yang memenuhi kualifikasi sebagai suatu aset tetap pada awalnya harus diukur beradsarkan biaya perolehan.Barang berwujud yang memenuhi kualifikasi sebagai suatu aset tetap pada awalnya harus diukur beradsarkan biaya perolehan. Penilaian kembali ada hubungannya dengan Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 07 pada paragraf 58 bahwa bahwa pada penilaian pelaporan selanjutnya bukan pada saat perolehan awal. Jika aset tetap yang tidak diketahui harga perolehannya, pemerintah dapat menggunakan nilai wajar pada saat perolehan.Untuk penyusunan neraca awal suatu entitas, biaya perolehan aset tetap adalah nilai wajar pada saat neraca awal tersebut disusun. 2.7.4. Penyajian Aset Tetap Informasi yang harus di ungkapkan dalam penyajian aset tetap menurut Nordiawan & Ayuningtyas (2011:244): Kebijakan akuntansi untuk aset tetapDasar penilaian yang digunakan untuk mencatat aset tetapRekonsiliasi jumlah yang tercatat pada awal dan akhir periode yang menunjukkan penambahan, pelepasan, akumulasi penyusutan, dan mutasi aset tetap lainnya.Informasi penyusutan yang meliputi: nilai penyusutan, metode penyusutan yang digunakan, nilai manfaat, atau tarif penyusutan yang di gunakan. 2.7.5. Penyusutan Aset Tetap Total pengeluaran yang terjadi pada suatu periode akuntansi untuk memperoleh asset tetap tertentu tidak boleh dibebankan selurunya pada periode berjalan. Jika pengeluaran tersebut dibebankan seluruhnya pada periode berjalan, maka beban periode berjalan akan terlalu berat sedangkan beban periode berikutnya yang ikut menikmati dan memperoleh mamfaat dari asset tetap tersebut menjadi terlalu ringan. Penyusutan adalah pengalokasian harga perolehan aset tetap menjadi beban ke dalam periode akuntansi yang menikmati mamfaat dari aset tetap tersebut (Riahi, 2012). a. Penetapan Metode Penyusutan Berdasarkan Pernyatan Standar Akuntansi Pemerintah (PSAP) Nomor 07 paragraf 57 menyatakan metode penyusutan yang dapat dipergunakan oleh pemerintah sebagai berikut: 1) Metode Garis Lurus (Straight Line Method) Penyusutan Per Periode, rumusnya: 2) Metode Saldo Menurun Ganda (Double Declining Balance Method) Tarif Penyusutan diperoleh dengan rumus : 3) Metode Unit Produksi (Unit of Production Method) Tarif Penyusutan diperoleh dengan rumus : 2.8. Prosedur Penyusutan dan Contoh Jurnal Berdasarkan Buletin Teknis Nomor 5 Tentang Akuntansi Penyusutan 1. Identifikasi Aset Tetap yang Dapat Disusutkan Langkah ini untuk meyakinkan bahwa Sekretariat Daerah Pemerintah Kabupaten Sanggau yang akan melaksanakan pencatatan penyusutan tidak akan memasukkan aset tetap berupa tanah dan konstruksi dalam pengerjaan sebagai aset tetap yang akan disusutkan. 2. Pengelompokan Aseta. Aset Berkelompok Penyusutan dapat dilakukan terhadap aset tetap secara individual.Akan tetapi, penyusutan dapat pula dilakukan terhadap sekelompok aset sekaligus.Hal ini tentu memerlukan pemahaman tentang cara-cara pengelompokan aset.contohnya : Peralatan komputer lengkap yang dibeli 1 (satu) paket yang terdiri dari LCD monitor, CPU, UPS, mouse, dan lain-lain. Kemudian peralatan dapur seperti panci, kuali, sendok dan garpu. Peralatan tersebut harus digunakan bersamaan peralatan lainnya, harganya pun biasanya sangat kecil jika dibeli terpisah, jadi untuk mempermudah di kelompokkan, 1 set kursi tamu bersama meja yang terbuat dari kayu jati.Terutama untuk peralatan yang memiliki kesamaan jenis, sifat dan kegunaan. b. Aset Individual Aset tetap yang bisa disusutkan sendiri, karena memiliki nilai perolehan yang cukup besar dan tidak tergantung pada peralatan lainnya dalam penggunaannya, misalnya : kendaraan dinas, mesin genset, dan lain-lain. 3. Penetapan Nilai Aset Tetap yang Wajar Aset tetap harus menyajikan nilai perolehan atau nilai wajar yang memiliki bukti seperti akte sertifikat tanah, bukti kwitansi pembelian, surat kuasa atau hibah. 4. Penetapan Nilai yang Dapat Disusutkan Oleh karena aset tetap milik pemerintah diperoleh bukan untuk tujuan dijual, melainkan untuk sepenuhnya digunakan sesuai tugas dan fungsi instansi pemerintah, maka nilai sisa/residu tidak diakui.Dengan demikian, setiap nilai aset tetap, baik yang bersifat individual maupun kelompok, langsung diakui sebagai nilai yang dapat disusutkan. 5. Penetapan Metode Penyusutan Sesuai dengan buletin teknis no. 5 tentang akuntansi penyusutan, dalam penetapan metode penyusutan, metode garis lurus adalah metode yang paling populer karena dirasakan paling sederhana.Yang paling dirasa rumit, adalah metode saldo menurun berganda. 2.9. Kerangka Pemikiran Berdasarkan latar belakang dan tinjauan pustaka yang diatas, maka peneliti mengindikasikan mekanisme dan karakteristik good governmentdalam hal ini dilihat dari penerapan kepatuhan perlakuan aset tetap terhadap Pernyataan Standar Akuntansi Pemerintah Nomor. 07. Menurut Idrus (2009:75) bahwa "Kerangka pikir adalah gambaran mengenai hubungan antar variabel dalam suatu penelitian, yang diuraikan oleh jalan pikiran menurut kerangka logis." Dari landasan teori yang telah diuraikan di atas, kemudian dapat digambarkan ke dalam kerangka teoritis yang disusun sebagai berikut: Gambar 2.1 Skema Kerangka Pemikiran Untuk membantu dalam memahami implementasi perlakuan aset tetap terhadap Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 07 dalam meningkatkan good government yang mempengaruhi kualitas dan kinerja laporan keuangan khususnya bagian aset tetap di neraca Sekretariat Daerah Pemerintah Kabupaten Sanggau maka diperlukan suatu kerangka pemikiran seperti gambar di atas. Analisisi penelitian ini dilakukan untuk melihat keseriusan pemerintah Indonesia dalam penerapan good government karena menyadari bahwa sangat pentingnya pelaporan keuangan yang akuntabilitas dan transparansi harus sesuai Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 07 (Akuntansi Aset Tetap) dan Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010. 3. METODE PENELITIAN 3.1. Jenis Penelitian Dalam penelitian ini, penulis mengunakan metode deskriptif, yaitupenelitian yang dilakukan dengan mengumpulkan informasi dari suatu gejala yang ada dengan maksud memberikan penjelasan sistematis, faktual, dan akurat mengenai fakta-fakta yang adapada saat penelitian dilakukan serta untuk memperoleh gambaran tentang perlakuan akuntansi aset tetap yang diterapkan pada laporan Neraca Sekretariat Daerah Pemerintah Kabupaten Sanggau. Menurut Umar (2008) dalam Yani (2012) metode deskriptif bertujuan untuk menguraikan sifat dan karakteristik dari suatu fenomena tertentu. Jadi dalam penelitian dengan desain ini jangan melakukan kesimpulan yang terlalu jauh atas data yang ada karena tujuan dari desain ini hanyalah mengumpulkan fakta dan menguraikannya secara menyeluruh dan teliti sesuai dengan persoalan yang akan dipecahkan. 3.2. Sumber Data Sumber data yang diperlukan dalam penelitian ini adalah: Data Primer, yaitu data yang diperoleh atau dikumpulkan oleh peneliti secara langsung dari sumber datanyaData Sekunder, yaitu data yang bersumber dari berbagai referensi berupa literatur atau buku dan dokumen-dokumen yang ada serta tersedia ditempat penelitian didalamnya termasuk Peraturan Perundang-Undangan yang berkaitan dengan penyusunan dan penyajian laporan keuangan 3.2.1.Cara Pengumpulan Data a. Penelitian Kepustakaan (Library Reasearch) Tujuan dari penelitian ini adalah untuk memperoleh data sekunder dan untuk mengetahui indikator-indikator dari variabel yang diukur. b. Penelitian Lapangan (Field Research) Yaitu cara pengumpulan data dengan mengadakan penelitian langsung pada objek yang diteliti untuk kemudian dipelajari, diolah dan dianalisis. 3.2.2. Lokasi Penelitian Lokasi penelitian di Kantor Sekretariat Daerah Pemerintah Kabupaten Sanggau, Provinsi Kalimantan Barat. 3.3. Tahapan Penelitian Tahapan-tahapan analisis data dalam penelitian ini sesuai dengan analisis data kualitatif model Miles dan Huberman dalam Sugiyono (2010:91), yaitu sebagai berikut: Pengumpulan data, Reduksi data, Penyajian data, Pengambilan keputusan atau verifikasi, 3.4. Alat Analisis Peraturan Pemerintah Republik Indonesia Nomor 71 tahun 2010.Lampiran Kedua.Pernyataan Standar Akuntansi Pemerintahan (PSAP) Nomor 07 tentang Akuntansi Aset Tetap.Bulletin Teknis Standar Akuntansi Pemerintah Nomor 05 tentang Akuntansi Penyusutan.Wawancara 4. Hasil Penelitian 4.1. Implementasi Perlakuan Akuntansi Berdasarkan Pernyataan Standar Akuntansi Pemerintah Nomor 07 (Akuntansi Aset Tepat) Dengan terbitnya Peraturan Pemerintah Nomor 71 tahun 2010 yang berbasis akrual menggantikan Peraturan Pemerintah Nomor 24 tahun 2005 yang berbasis kas menuju akrual, berarti Standar Akuntansi Pemerintah telah mulai menggunakan basis akrual, akan tetapi pemerintah memberi 5 tahun masa transisi sebagai penyesuaian dan pembelajaran pemerintah untuk beralih ke basis akrual. Setelah 5 tahun maka semua entitas pemerintahan harus menggunakan basis akrual secara penuh pada laporan keuangannya. 4.2. Analisa Terhadap Laporan Inventaris Dan Neraca Tahun 2013 dan 2014 Laporan inventaris Sekretariat Daerah Pemerintah Kabupeten Sanggau, sesuai dengan fokus utama dari penelitian ini adalah mengenai penyusutan aset tetap, berdasarkan Pernyataan Standar Akuntansi Pemerintah nomor 07 dan Buletin Teknis 05 yang mengatur tentang Akuntansi Penyusutan Aset Tetap, tetapi berdasarkan laporan inventaris tahun anggaran 2013 dan 2014 yang dibuat oleh Sekretariat Daerah Pemerintah Kabupeten Sanggau dapat dilihat bahwa aset tetapnya tidak disusutkan dan sehingga jumlah nilai dari aset tetapnya selalu meningkat tiap tahunnya. 4.3. Klasifikasi Aset Tetap Pengklasifikasian aset tetap oleh Sekretariat Daerah Pemerintah Kabupaten Sanggau berdasarkan Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 07, aset tetap dineraca diklasifikasikan menjadi enam akun sebagaimana dirinci dalam penjelasan berikut ini: TanahPeralatan dan MesinGedung dan BangunanJalan, Irigasi, dan JaringanAset Tetap LainnyaKonstruksi Dalam Pengerjaan A. a. b. 4.4. Penyusutan Aset Tetap Berdasarkan penelitian yang saya lakukan di Sekretariat Daerah Pemerintah Kabupaten Sanggau maka didapatkan bahwa metode yang digunakan dalam penyusutan aset tetap adalah metode garis lurus (straight line method) untuk setiap pos akun aset tetap. Rumus metodegaris lurus adalah sebagai berikut : 4.5. Analisa Untuk Kebijakan Akuntansi Aset Tetap di Sekretariat Daerah Pemerintah Kabupaten Sanggau Kebijakan Akuntansi Aset Tetap yang digunakan Sekretariat Daerah Kabupaten Sanggau adalah mengacu pada Peraturan Menteri Keuangan RepublikIndonesiaNomor 219/PMK.05/2013TentangKebijakan Akuntansi Pemerintah. 4.6. Implementasi Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 07 (Akuntansi Aset Tepat) Di Sekretariat Daerah Pemerintah Kabupaten Sanggau 1. Penetapan Metode Penyusutan Sesuai dengan Buketin Teknis nomor 5 tentang akuntansi penyusutan, dalam penetapan metode penyusutan, metode garis lurus adalah metode yang paling populer karena dirasakan paling sederhana. 2. Pengungkapkan Penyusutan di dalam Catatan atas Laporan Keuangan (CaLK) Paragraf 79 PSAP 07 menyatakan bahwa informasi penyusutan yang harus diungkapkan dalam laporan keuangan adalah : 1) Nilai penyusutan 2) Metode penyusutan yang digunakan 3) Masa manfaat atau tarif penyusutan yang digunakan 3. Perhitungan dan Jurnal Penyusutan Dalam contoh perhitungan penyusutan penulis mengambil sampel aset tetap yang akan disusutkan berupa aset tetap yang memiliki nilai yang sangat besar sehingga sangat berpengaruh dan juga aset tetap yang mudah rusak atau usang. 1. Kendaraan Dinas Roda Empat, Toyota Fortuner V A/T Tahun Perolehan 2014 Nilai perolehan Rp 534.613.415,32 Umur manfaat 8 tahun Berdasarkan nilai perolehan maka dapat di hitung penyusutan berdasarkan metode garis lurus untuk kendaraan dinas roda empat dengan rumus sebagai berikut: Penyusutan = = Rp 66.826.676,92 Berdasarkan hasil olahan data pada tabel 4.1 dapat dilihat bahwa dengan penyusutan tiap tahunnya sebesar Rp 66.826.676,92 yang didapat dari harga perolehan Toyota Fortuner V A/T, yaitu Rp 534.613.415,32 dibagi masa manfaat yaitu 8 tahun, maka nilai bukunya akan habis pada tahun 2022.Jurnal untuk mencatat penyusutan: Diinvestasikan dalam aset tetap Akumulasi penyusutan – Rp 66.826.676,92 Kendaraan Dinas Toyota Fortuner V A/T Rp 66.826.676,92 2. Unit Transceiver SSB Stational dan E2210ry (Alat Komunikasi) Tahun Perolehan 2013 Nilai Perolehan Rp 125.637.576,49 Umur manfaat 4 tahun Berdasarkan nilai perolehan maka dapat di hitung penyusutan berdasarkan metode garis lurus untuk alat berupa Unit Transceiver SSB Stational dan E2210ry (Alat Komunikasi) dengan rumus sebagai berikut: Penyusutan = = Rp 31.409.394,2 Berdasarkan hasil olahan data pada tabel 4.2 dapat dilihat bahwa penyusutan Unit Transceiver SSB Stational dan E2210ry (Alat Komunikasi), dengan biaya penyusutan makin menurun dari tahun ke tahun, akuntansi penyusutan untuk akhir tahun 2018 yaitu Rp 0 pada akhir masa manfaat dilakukan penyesuaian penyusutan sesuai dengan nilai buku terakhir. Jurnal untuk mencatat penyusutan: Diinvestasikan dalam aset tetap Akumulasi penyusutan – Rp 31.409.394,12 Unit Transceiver SSB Stational dan E2210ry Rp 31.409.394,12 3. PC Unit Tahun Perolehan 2013 Nilai Perolehan Rp 58.537.347,37 Umur manfaat 4 tahun Berdasarkan nilai perolehan maka dapat di hitung penyusutan berdasarkan metode garis lurus untuk alat berupa pc unit dengan rumus sebagai berikut: Penyusutan = = Rp 14.634.336,8 Berdasarkan hasil olahan data pada tabel 4.3 dapat dilihat bahwa dengan penyusutan tiap tahunnya sebesar Rp 14.634.336,84 yang didapat dari harga perolehan PC Unit, yaitu Rp 58.537.374,69 dibagi masa manfaat yaitu 4 tahun, maka nilai bukunya akan habis pada tahun 2018.Jurnal untuk mencatat penyusutan PC Unit tahun pertama sampai tahun kelima adalah Diinvestasikan dalam aset tetap Akumulasi penyusutan – Rp 14.634.336,84 PC Unit Stational dan E2210ry Rp 31.409.394,12 4.7. Faktor-faktor Belum Diterapkannya Pernyataan Standar Akuntansi Pemerintahan (PSAP) Nomor 07 (Akuntansi Aset Tepat) Di Sekretariat Daerah Pemerintah Kabupaten Sanggau Faktor-faktor yang mempengaruhi belum diterapkannya akuntansi penyusutan aset tetap sesuai dengan Pernyataan Standar Akuntansi Pemerintahan Nomor 07 tentang Akuntansi Aset Tetap di Sekretariat Daerah Pemerintah Kabupaten Sanggau adalah sebagai berikut: a. Faktor Internal1. Menganggap belum wajib menggunakan basis akrual Adanya masa transisi untuk mempelajari hal-hal yang terdapat pada basis akrual mengakibatkan belum diwajibkan menggunakan basis akrual tersebut, seharusnya dimulai dari sekarang untuk mempelajari hal-hal yang terdapat pada basis akrual, agar pada saat wajib menggunakan basis akrual Sekretariat Daerah Pemerintah Kabupaten Sanggau sudah dapat beralih ke basis akrual. 2. Akuntansi penyusutan dipandang sebagai hal yang rumit Belum adanya Standar umum yang baku dan jelas terhadap penentuan masa manfaat terhadap suatu aset tetap yang membuat bingung untuk menerapkan akuntansi penyusutan serta belum adanya software atau aplikasi yang dapat mempermudah melakukan penyusutan. 3. Kualitassumber daya manusia yang belum memadai Persoalan ini sangat mendasar mengingat mekanisme perekrutan Pegawai Negri Sipil yang masih terpusat, meskipun kewenangan untuk pelaksanaan program peningkatan kualitas Sumber Daya Manusia ada di pemerintah daerah. Apalagi dengan adanya pemekaran daerah, hal ini menjadi persoalan tersendiri ketika Sumber Daya Manusia yang terbatas kemudian harus dibagi lagi. Kesiapan Sumber Daya Manusiasangat penting karena instansi kita masih kurang tenaga ahli akuntansi. Kemudian secara sarana dan prasarana masih perlu dipersiapkan untuk menuju Peraturan Pemerintah Nomor 71 Tahun 2010. b. Faktor Eksternal Kurangnya sosialisasi dari pemerintah tentang peraturan-peraturan yang menyangkut akuntansi baik itu penerapan akuntansi yang sesuai dengan Peraturan Pemerintah maupun penyusutan yang terjadi pada aset tetap yang dimiliki oleh Sekretariat Daerah Pemerintah Kabupaten Sanggau.Kurangnya pelatihan terhadap tenaga pencatatan aset dari instansi-instansi pemerintah dan sosialisasi yang masih kurang memadai. 4.8. Dampak Diterapkannya Penyusutan Aset Tetap Terhadap Penyajian Laporan Keuangan Sekretariat Daerah Pemerintah Kabupeten Sanggau Penerapan Sistem Akuntansi Pemerintah berbasis akrual dapat berdampak pada jangka waktu penyelesaian dan penyampaian laporan keuangan serta dapat berpengaruh terhadap jangka waktu pemeriksaan oleh Badan Pemeriksa Keuangan mengingat laporan yang harus disiapkan lebih banyak dari Sistem Akuntansi Pemerintah sebelumnya sesuai Peraturan Pemerintah Nomor 24 Tahun 2005. Bagi sebagian besar instansi pemerintah, penyusutan adalah unsur beban operasi yang terbesar, sehingga patut diakuntansikan dan dilaporkan sebagai beban operasional. Bagi pemerintah yang bukan merupakan entitas bermotif laba, pertanggungjawaban penyajian aset tetap merupakan akuntabilitas utama. Pada bulletin teknis 05 tentang akuntansi penyusutan, besarnya penyusutan setiap tahunnya dicatat dalam neraca dengan menambah nilai akumulasi penyusutan dan mengurangi ekuitas dana dalam akun diinvestasikan dalam aset tetap. Ilustrasi penyajian nilai perolehan aset, akumulasi penyusutan dan nilai buku aset tetap dalam neraca sebagian pada buletin teknis nomor 05 tentang akuntansi penyusutan adalah sebagai berikut : Aset Tetap Tanah xxx Peralatan dan Mesin xxx Gedung dan Bangunan xxx Jalan, Irigasi, dan Jaringan xxx Aset Tetap Lainnya xxx Akumulasi Penyusutan (xxx) Nilai buku Aset xxx Konstruksi dalam Pengerjaan xxx Total Aset Tetap xxx Jika Sekretariat Daerah Pemerintah Kabupaten Sanggau dalam laporan keuangannya menerapkan penyusutan dan menyajikan akumulasi penyusutan sekaligus nilai perolehan aset tetap akan berdampak nilai buku aset tetap sebagai gambaran dari potensi manfaat yang masih dapat diharapkan dari aset yang bersangkutan dapat diketahui. Karena neraca yang tidak overstate, dimana lebih besar dari yang seharusnya, misalkan kendaraan dinas yang dibeli 5 tahun yang lalu dicatat nilainya sama setiap tahunnya padahal performa dan fisik kendaraan tersebut telah usang, sehingga menfaatnya telah berkurang seiring waktu dan pemanfaatannya. Penyusutan juga dapat membantu dalam membuat kebijakan yang berkenaan dengan pengelolaan aset tetap, karena tiap tahunnya pemeliharaan untuk aset tetap berupa mesin akan berbeda. Penyusutan di Sekretariat Daerah Pemerintah Kabupaten Sanggau bukan untuk penciptaan dana pembelian aset tetap baru, namun sisa tahun ekonomis aset tetap yang baru akan menjadi pengingat bahwa manfaatnya akan habis dan lebih efektif dan efisien jika diganti yang baru. 5. Kesimpulan dan Saran 5.1. Kesimpulan 1. Implementasi Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 07 (Akuntansi Aset Tepat)Walaupun telah melakukan pengakuan, pengklasifikasian, pengukuran, dan pencatatan aset tetap secara benar, namun Sekretariat Daerah Pemerintah Kabupaten Sanggau belum menerapkan akuntansi penyusutan. Jadi Sekretariat Daerah Pemerintah Kabupaten Sanggau belum melakukan penerapan akuntansi penyusutan terhadap aset tetap yang sesuai dengan Peraturan Pemerintah Nomor 71 Tahun 2010 yang tertuang di dalam Standar Akuntansi Pemerintah Nomor 07. Sekretariat Daerah Pemerintah Kabupaten Sanggau belum menerapkan akuntansi penyusutan aset tetap baik pada laporan inventaris maupun neracanya namun untuk pengakuan dan pengklasifikasian aset tetap sudah sesuai dengan Standar Akuntansi Pemerintah Nomor 07.Terdapat perbedaan antara jumlah total pada akun di pos akun tanah, peralatan dan mesin, gedung dan bangunan serta jalan, jaringan dan instalasi antara neraca dan laporan inventaris dikarenakan adanya salah perhitungan dan ada aset-aset yang rusak berat yang tidak dapat digunakan secara permanen sehingga aset tetap tersebut harus dipindahkan ke kelompok aset lain-lain atau telah dilakukan penghapusbukuan yang telah disetujui pejabat terkait terhadap aset tetap yang nilainya telah disusutkan seluruhnya tetapi masih belum dikeluarkan dari laporan inventaris.2. Faktor yang mempengaruhi belum diterapkannya Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 07 (Akuntansi Aset Tepat) Di Sekretariat Daerah Pemerintah Kabupaten Sanggau.a. Faktor InternalMenganggap Belum Wajib Menggunakan Basis Akrual Adanya masa transisi untuk mempelajari hal-hal yang terdapat pada basis akrual mengakibatkan belum diwajibkan menggunakan basis akrual tersebut, seharusnya dimulai dari sekarang untuk mempelajari hal-hal yang terdapat pada basis akrual, agar pada saat wajib menggunakan basis akrual Sekretariat Daerah Pemerintah Kabupaten Sanggau sudah dapat beralih ke basis akrual. Akuntansi Penyusutan dipandang sebagai hal yang Rumit Belum adanya Standar umum yang baku dan jelas terhadap penentuan masa manfaat terhadap suatu aset tetap yang membuat bingung untuk menerapkan akuntansi penyusutan serta belum adanya software atau aplikasi yang dapat mempermudah melakukan penyusutan. KualitasSumber Daya Manusia yang Belum Memadai Persoalan ini sangat mendasar mengingat mekanisme perekrutan Pegawai Negri Sipil yang masih terpusat, meskipun kewenangan untuk pelaksanaan program peningkatan kualitas Sumber Daya Manusia ada di pemerintah daerah. Apalagi dengan adanya pemekaran daerah, hal ini menjadi persoalan tersendiri ketika Sumber Daya Manusia yang terbatas kemudian harus dibagi lagi. Kesiapan Sumber Daya Manusiasangat penting karena instansi kita masih kurang tenaga ahli akuntansi. Kemudian secara sarana dan prasarana masih perlu dipersiapkan untuk menuju Peraturan Pemerintah Nomor 71 Tahun 2010. c. Faktor Eksternal Kurangnya sosialisasi dari pemerintah tentang Peraturan-peraturan yang menyangkut akuntansi penyusutan. Kurangnya pelatihan terhadap tenaga pencatatan aset dari instansi-instansi pemerintah dan sosialisasi yang masih kurang memadai. DAFTAR PUSTAKA Bastian, Indra. Sistem Akuntansi Sektor Publik. Penerbit Salemba Empat. Jakarta: 2011.Beams, Floyd A. et.al. Akuntansi Lanjutan. Edisi Kedelapan. Indeks. 2007.Buletin Teknis Standar Akuntansi Pemerintah Nomor 05. Penyusutan Aset Tetap. Komite Estándar Akuntansi Pemerintah. Jakarta: 2007.Halim, Abdul. Akuntansi Keuangan Daerah, Akuntansi Sektor Publik. Penerbit. Salemba Empat. Jakarta: 2010.Halim, Abdul dan Kusufi, Muhammad Syam. Akuntansi Sektor PublikAkuntansi Keuangan Daerah. Edisi 4. Penerbit Salemba Empat. Jakarta: 2012.Horngren dan Harrison. Akuntansi Edisi Ketujuh Jilid 1, Penerbit Erlangga. 2007.Idrus, Muhammad. 2009. Metode Penelitian Ilmu Sosial. Penerbit Erlangga. Yogyakarta: 2009.Mulyadi. Auditing Edisi 6. Penerbit Salemba Empat. Jakarta: 2008. Nordiawan, Deddy dan Ayuningtyas Hertianti. Akuntansi Sektor Publik Edisi 2. Penerbit Salemba Empat. Jakarta: 2011.Pemerintah Republik Indonesia. Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi pemerintahan. 2010.Peraturan Menteri Keuangan Republik Indonesia Nomor 219/PMK.05/2013. Kebijakan Akuntansi Aset Tetap. Jakarta: 2013.Pernyataan Standar Akuntansi Pemerintahan Nomor. Lampiran II. 08 Peraturan Pemerintah Nomor 71 Tahun 2010. Akuntansi Aset Tetap (Pernyataan Standar Akuntansi Pemerintahan Nomor 07). Jakarta: 2010.Putra, Andi Sanjaya. Analisis Penerapan Akuntansi Aset Tetap Sesuai PSAP No. 07 Pada Lembaga Teknis Daerah (LTD) Badan Kesatuan Bangsa Dan Politik (Kesbangpol) Provinsi Kalimantan Barat Tahun 2013.Skripsi. Pontianak: Jurusan Akuntansi Fakultas Ekonomi Universitas Tanjungpura. 2014.Riahi, Ahmed dan Belkaoui. Accounting Theory Edisi 5. Penerbit Salemba Empat. Jakarta: 2012.Rudianto. Pengantar Akuntansi. Penerbit Erlangga. Jakarta: 2012.Sugiyono. Memahami Penelitian Kualitatif. Penerbit Alfabeta. Bandung: 2010.Yani, Ida. "Efektivitas dan Efisiensi Pengelolaan Barang Milik Daerah melalui aplikasi SIMBADA berdasarkan Permendagri Nomor 17 Tahun 2007 pada Badan Pengelolaan Keuangan dan Aset Daerah Kota Pontianak".Skripsi. Pontianak: Jurusan Akuntansi Fakultas Ekonomi Universitas Tanjungpura. 2012.

Ante un contexto de globalización económica como el actual, caracterizado por la libre circulación de bienes y servicios, los empresarios se ven cada vez más forzados a ser competitivos tanto en precio como en calidad, primando el primer factor en el actual modelo económico mundial de escasez de recursos económicos generado por las crisis económicas de orden mundial de diferentes Estados. Por este motivo, los operadores económicos buscan, ante todo, ser más eficientes con sus recursos e inversiones. Así, para la consecución de tal fin, los operadores económicos han procedido, en la práctica, a deslocalizar sus inversiones de sus Estados de origen y localizarlas, no ya donde más renten o logren maximizar sus resultados, sino donde menos tributen. Práctica esta que, en puridad, acaba respondiendo a un indicador de gestión normativo-financiero legal y rehusando la aplicación del indicador empresarial por excelencia: el de gestión económico-financiera, el cual le permite a cada empresario evaluar su real índice de rentabilidad bruta y operativa de su inversión, es decir, la colocación efectiva y eficiente de sus recursos económicos y financieros. Pues bien, del mismo modo, los Estados, autónomos y soberanos en materia tributaria, también han querido ser más competitivos desde un punto de vista tributario en orden a captar inversiones económicas. Para lo cual algunos han realizado ajustes y reformas de sus sistemas tributarios, estableciendo regímenes fiscales privilegiados, mientras que otros han optado por una opacidad de información tributaria que aboque en la localización de rentas en su territorio. De este modo, los Estados pretenden resultar fiscalmente atractivos para la inversión tanto de rentas como de patrimonios en sus respectivas jurisdicciones, habilitando para unas y otros una tributación reducida o, incluso, nula. Su único objetivo es, pues, la materialización de la inversión producto de una deslocalización en otro Estado, sin que ello incentive la generación de nuevas inversiones ni de riqueza. Ello, además, sin medir las consecuencias desfavorables para aquellos Estados que son víctimas de dicha deslocalización, convirtiéndose de esta manera en Estados que ejercen una competencia fiscal perniciosa. No puede desconocerse que tanto la Organización para la Cooperación y el Desarrollo Económico (en adelante OCDE) como la Unión Europea (en adelante UE) han trabajado arduamente para conseguir la neutralización de este tipo de prácticas fiscales, haciéndose especial hincapié en la lucha contra la competencia fiscal perniciosa llevada a cabo a través de los paraísos fiscales u otras jurisdicciones opacas o no transparentes. Así, de un lado, la implementación de un escenario tributario justo y equilibrado (en el que cada Estado pueda ejercer libremente su soberanía tributaria sin acabar acudiendo a prácticas fiscales nocivas para el resto de economías nacionales) y, de otro lado, la consecución de unos estándares mínimos en materia de intercambio de información tributaria (para que cada Estado pueda conocer la localización última de la riqueza de sus residentes y lograr su efectivo gravamen) se han convertido en las principales metas a alcanzar por dichas organizaciones internacionales y supranacionales. Ahora bien, aun cuando no pueden desconocerse los avances realizados en el ámbito del intercambio de información tributaria y los esfuerzos efectuados para el diseño de ese level playing field a efectos fiscales, en la actualidad la realidad formal dista mucho de la estrictamente material. Valga, a título de ejemplo de este extremo, la nimia exigencia de un mínimo de doce acuerdos suscritos sobre intercambio de información tributaria para salir de la lista negra de paraísos fiscales de la OCDE, de manera que la misma se halla vacía en la actualidad. ¿Significa ello que se ha logrado acabar con la lacra que constituyen los paraísos fiscales? Nada más lejos de la realidad, si se tiene en cuenta la erosión que, para las economías de los restantes Estados, siguen representando a día de hoy tales territorios. Asimismo, otro buen botón de muestra de este clima constante de competencia fiscal perniciosa sería la proliferación de regímenes fiscales preferenciales existentes en el momento presente incluso en Estados con niveles estándar de imposición, más preocupados por captar inversiones económicas foráneas y evitar la deslocalización de las propias que de configurar sistemas tributarios coherentes y, sobre todo, justos. De este modo, ante la insuficiencia de las respuestas dadas a nivel internacional contra el fenómeno de la competencia fiscal perniciosa, el presente trabajo de investigación pretende diseñar o rediseñar, en su caso, una batería de instrumentos jurídicos alternativos para hacer frente al mismo, desde una óptica jurídica pero enmarcada en el contexto global económico de hoy, el cual se erige en la causa principal del auge de la competencia fiscal perniciosa. Se trata de mecanismos que, en última instancia, pretenden evitar la no tributación o la doble no tributación de la operación económica ni en fuente ni en residencia, ahondando en la necesidad del intercambio de información, de la estandarización internacional de un tipo nominal de impuestos sobre sociedades y también en el establecimiento de fuertes medidas coactivas e, incluso, resarcitorias, a efectos de disuadir el ejercicio soberano de una competencia fiscal agresiva y, por ende, perjudicial. I. Objeto de la investigación Antes de entrar en las propuestas de corrección de la competencia fiscal perniciosa, es importante señalar que la dinamización y globalización de los mercados, de las telecomunicaciones y, en general, de todo el contexto económico mundial, hace que cada día los contribuyentes estén en permanente búsqueda de jurisdicciones o Estados que ofrezcan una nula o baja tributación y que, además, ofrezcan cierta opacidad informativa respecto de las rentas y/o patrimonios allí localizadas. Como es sabido, existen ya algunos estudios monográficos de importancia en España en materia de competencia fiscal perniciosa, sobre todo referidos al ámbito comunitario, entre ellos tenemos a MARTÍN LÓPEZ, para quien la competencia fiscal interestatal puede definirse como "la utilización por los Estados de sus sistemas fiscales con la finalidad de captar inversiones foráneas"1 y a LAMPREAVE MÁRQUEZ, quien en cuanto a la competencia fiscal entre Estados, da por cierto "que en un entorno globalizado, las Autoridades de cada Estado, al fijar una determinada política fiscal, ya no sólo se plantean la repercusión de las medidas en su propio territorio, sino sobre aquellos factores de mayor movilidad sitos en otros territorios a los que pretenden atraer". Cierto es que cada Estado, en el ejercicio de su potestad tributaria, es soberano e independiente a la hora de diseñar su sistema fiscal, conforme a su Constitución y resto del ordenamiento jurídico. Pero algunos Estados se extralimitan en dicha configuración, estableciendo regímenes tributarios preferenciales no acordes con los estándares impositivos clásicos, llegando en ocasiones a conformarse sistemas auténticamente opacos diseñados para atraer, no tanto inversiones fruto de la planificación fiscal u economía de opción, sino derivadas más bien de prácticas propiamente elusivas o evasoras. Todo ello lleva aparejada la generación de desajustes fiscales y económicos en aquellos Estados que han sufrido la deslocalización de rentas e inversiones de sus residentes como consecuencia de su traslado a aquellas otras jurisdicciones que ofrecen una baja o nula tributación, surgiendo como tal el fenómeno de la competencia fiscal perniciosa. Fenómeno este que, en última instancia, impide que los Estados puedan atender su gasto público y, por ende, cumplir sus fines sociales, ahondándose más aun en la actual crisis económico-financiera de algunos Estados. En este sentido, se han escuchado ya importantes y duros pronunciamientos sobre los paraísos fiscales, los cuales constituyen el exponente por excelencia de la competencia fiscal perniciosa. Nos resulta difícil creer que en un futuro cercano se logrará la eliminación de los paraísos fiscales o siquiera su declive, cuando es evidente la brecha entre el discurso y su ejecución. En la cumbre anual del G20 celebrada en Cannes los días 3 y 4 de noviembre de 2011, el presidente de turno de esta organización, el entonces Presidente de la República Francesa Nicolás Sarkozy, hizo unas duras declaraciones sobre los paraísos fiscales en la rueda de prensa al final de la cumbre: "(n)o queremos más paraísos fiscales. El mensaje es muy claro (.) Los países que sigan siendo paraísos fiscales con el disimulo financiero serán condenados al ostracismo por la comunidad internacional"; anunciando que el G20 realizará una "publicación sistemática" en sus cumbres de la lista de "países que no hacen lo que hay que hacer para acabar con un comportamiento inadmisible"3. Posteriormente en la cumbre G20 de 2013 celebrada en San Petersburgo el 5 y 6 de septiembre de 20134, se dio un total respaldo al plan de acción creado por la OCDE que tiene por objeto abordar la erosión de la base imponible y el traslado de beneficios empresariales (BEPS por sus siglas en inglés Base Erosion Profit Shifting). Plan de acción que como veremos infra, no ha tenido el mejor respaldo de los expertos, ni de la doctrina científica y menos de los contribuyentes, quedando sólo al buen respaldo de los funcionarios de las distintas agencias tributarias y, por supuesto, de la misma Organización. Pues bien, una de las principales causas de esta competencia fiscal perniciosa se puede encontrar en la globalización económica (caracterizada por la apertura de economías y la libre circulación internacional de capital, bienes, servicios), donde la fiscalidad se erige en un factor importante en la localización de las inversiones económicas y de la riqueza. Razón por la cual los Estados utilizan la misma para intentar atraer, hacia sus respectivas jurisdicciones, el mayor número de rentas y patrimonio, sin tener en cuenta las consecuencias adversas que genera la deslocalización de inversiones en los diferentes Estados de origen. Así, pueden citarse, como consecuencias lesivas derivadas del fenómeno de la competencia fiscal perniciosa, entre otras, el reparto desequilibrado de la carga tributaria, ya que los Estados sólo buscan atraer a sus jurisdicciones "bases imponibles móviles" (rentas del capital o de actividades económicas), reduciendo tan sólo la carga impositiva soportada por éstas. Mas ello no parece suponer una racionalización del sector público, puesto que esa menor presión fiscal prevista para las bases móviles no conlleva un gasto público más eficiente, sino que se compensa mediante un endeudamiento superior y una mayor tributación de las bases no móviles (rentas del trabajo o inmobiliarias). De esta forma, la Competencia Fiscal Interestatal adquiere un perfil nocivo, no cuando se traduce en el establecimiento generalizado por los Estados de unos niveles de imposición ajustados, resultando una fiscalidad más racional y, a su vez, atractiva para toda clase de rentas, sino cuando consiste en el establecimiento de ventajas fiscales específicas y desorbitadas cuyo único objeto sea la captación de determinadas rentas. Así, a lo largo de este trabajo de investigación, realizaremos algunas propuestas de lege ferenda en orden a la corrección de la competencia fiscal perniciosa, entre las que destacamos como aporte propio una propuesta en torno al establecimiento de una suerte de responsabilidad patrimonial como última ratio de aquellos Estados o jurisdicciones que ejerzan una competencia fiscal perniciosa obstaculizando, ocultando o denegando el suministro de información financiera-tributaria efectiva a los Estados perjudicados. Dicha responsabilidad patrimonial podría comprender, además de la imposición de sanciones económicas, el pago a tales Estados perjudicados de una cantidad equivalente a la deuda tributaria dejada de ingresar por sus residentes como consecuencia de la deslocalización de sus rentas, patrimonios e inversiones y su ubicación en aquellos otros Estados que ejercen una competencia fiscal perniciosa. Así, nada obsta a que los diferentes Estados modernicen sus sistemas tributarios y sean fiscalmente competitivos a nivel internacional para atraer inversión extranjera. Ahora bien, sus sistemas tributarios deben responder a un esquema, si no igual a los demás Estados, sí similar en lo que respecta a los estándares internacionalmente aceptados. Nada impide que los Estados puedan establecer condiciones fiscales favorables, mas no desleales frente a las condiciones de los otros Estados. Lo ideal es que observen unos patrones internacionales de tributación de los que se derive un terreno de juego justo y equilibrado en el ámbito fiscal, dejando que sean otros factores de competitividad los que acaben decidiendo qué Estados resultan más atractivos internacionalmente. Factores como vías de comunicación, calidad de materias primas, calidad de la mano de obra, reducción de costes de producción, avanzada tecnología y redes de acceso a las misma o seguridad jurídica, entre otros, que son propios de la libre competencia en un mundo globalizado y dinámico como el actual. Es claro que nuestro propósito con este trabajo de investigación es realizar algunas propuestas de lege ferenda que contengan una aproximación a la corrección de la competencia fiscal perniciosa, tanto en el ámbito internacional como de la Unión Europea, pero unificada como una propuesta global de fiscalidad internacional. Y ello sobre la base de medidas de muy distinta índole, entre las que podrían destacarse, de un lado, la ratificación de un acuerdo multilateral de intercambio efectivo de información de forma automática vinculante para los Estados que se adhieran, la fijación de un tipo nominal estándar de impuesto de sociedades del 22,5%. Y, de otro, el establecimiento de medidas defensivas contra los Estados que ejerzan esa competencia fiscal perniciosa, que abarquen desde las propiamente encuadrables en la técnica tributaria hasta otras coactivas, punitivas o resarcitorias. En efecto, sin desconocer la soberanía de cada Estado como límite infranqueable y modulador del Derecho internacional, un problema como el que representa la competencia fiscal perniciosa requiere una estrategia coordinada y decidida que acabe aislando internacionalmente a aquellas jurisdicciones no cooperantes, de modo que ese ejercicio de competencia fiscal nociva termine teniendo un coste, en términos económicos y jurídicos, mayor que el propio beneficio reportado por tales prácticas. Piénsese, en este sentido, en la posibilidad de exigirle una especie de responsabilidad patrimonial, reclamándosele el pago del impuesto que el contribuyente ha dejado de ingresar en su Estado de residencia o de la fuente donde aquél ejerce sustancialmente actividades económicas; responsabilidad ésta que sería exigible con carácter subsidiario y como última ratio, una vez que el Estado perjudicado demuestre que la normativa o la práctica administrativa del otro Estado ha constituido un obstáculo insalvable para lograr la recaudación tributaria que, en atención al juego de los criterios de sujeción tributaria, le correspondía jurídicamente. II. Metodología Con la presente investigación jurídica, encuadrable dentro del ámbito del Derecho Público, pretendemos estudiar el fenómeno de la Competencia Fiscal Interestatal y, propiamente, aquélla que presenta un carácter pernicioso. No obstante, la investigación respecto de esta materia se llevará a cabo, exclusivamente, desde el punto de vista jurídico, prescindiéndose de la óptica económica, (más centrada ésta última en las graves consecuencias de esta índole que dicho fenómeno acarrea). Es claro que, en este tipo de investigación, usaremos, como principales fuentes directas de estudio, entre otras, las normas jurídicas (Tratados, Leyes, Reglamentos, Directivas, etc.), la jurisprudencia de los Tribunales, informes de organismos internacionales (OCDE, UE) y la doctrina científica, acudiendo a las principales monografías y artículos de aquellos autores que han tratado esta materia. De este modo, se pretende realizar un trabajo de investigación que, de alguna manera, resulte interesante y contenga aportaciones de valor, tanto para la comunidad académica, como para los Estados y Organismos internacionales que luchen contra el fenómeno de la competencia fiscal perniciosa. Es importante dejar sentado que cualquier información de fuente externa que se utilice en esta investigación tendrá su respectiva lista de referencia en la parte bibliográfica, preservándose así los derechos de autor. III. Estructura del estudio La presente tesis doctoral se ha estructurado de una manera concordada, en cuatro capítulos, analizando de manera exhaustiva todos los aspectos de nuestro objeto de estudio (éste es, la competencia fiscal perniciosa) y concluyendo con las oportunas propuestas, en tanto aportación científica propia que todo trabajo de investigación debe necesariamente contener. El primer capítulo aborda el fenómeno de la competencia fiscal interestatal desde su génesis hasta la actualidad, donde podremos apreciar como esta figura jurídico- económica (aun cuando sólo realizaremos su análisis desde el punto de vista jurídico), ha tenido una evolución importante, motivado todo ello por la globalización y dinamización de los mercados. Fenómeno este que, sin duda, constituye uno de los principales motivos por los que, en la actualidad, los diferentes Estados, territorios o jurisdicciones establecen, ajustan o reforman sus sistemas fiscales nacionales, si bien en uso de su propia soberanía estatal. En el segundo capítulo se realiza un análisis de lo que se entiende por competencia fiscal perniciosa, la cual se traduce en la pugna de los diferentes Estados por localizar en sus respectivos territorios, mediante la utilización de instrumentos fiscales, el mayor número de inversiones económicas. Lo que, en la práctica, está generando unas gravísimas consecuencias para los propios Estados en su conjunto y, sobre todo, para aquellos cuyos sistemas tributarios responden a los estándares internacionalmente aceptados. Consecuencias nocivas entre las que destaca la pérdida de ingresos fiscales provenientes de las rentas denominadas "móviles", dada la facilidad de deslocalización de éstas últimas. El tercer capítulo tiene por objeto la descripción y examen de las principales acciones llevadas a cabo a nivel internacional (tanto desde la OCDE, como desde la UE) frente a esta competencia fiscal perniciosa que se ha desatado entre los Estados y que tiene su anclaje en las fuerzas del mercado y la globalización. Acciones, valga de paso decir, que con carácter general no son vinculantes per se, sino por la voluntad política de cada Estado, como veremos infra. Por tanto, en él se hará referencia a las principales propuestas de corrección de la competencia fiscal perniciosa desarrolladas en los ámbitos internacional y comunitario, evaluándose instrumentos jurídicos como la aproximación de legislaciones para lograr una coordinación de la fiscalidad, la igualdad de condiciones entre todos los Estados para lograr un intercambio efectivo de información y unos sistemas fiscales transparentes y la armonización de la fiscalidad directa en el ámbito comunitario, entre otros. Finalmente, en el cuarto capítulo se expondrán propuestas propias, de lege ferenda, para la corrección de la competencia fiscal perniciosa. Demostrada a lo largo de la investigación la nocividad de la competencia fiscal perniciosa (y de la utilización de este fenómeno por estructuras agresivas de ingeniería fiscal cuasi elusivas), procede, como leitmotiv último del trabajo, formular nuestras tesis sobre la viabilidad jurídica de determinados mecanismos alternativos de contención de la competencia fiscal perniciosa, ante la inexistencia de normas jurídicas que sancionen a los Estados que ejerzan la misma. Así, creemos firmemente en la necesidad de actuar en un doble plano: primero, el establecimiento e implementación de unos mínimos de convergencia tributaria a nivel internacional que excedan del restringido ámbito del intercambio de información tributaria, delimitando claramente, de una vez por todas, ese denominado escenario fiscal justo; segundo, la fijación de un tipo nominal estándar del impuesto de sociedades del 22,5% permitiéndose los ajustes de doble imposición internacional o por el contrario del ajuste de lo debido y no abanado; y, tercero, alcanzar un establecimiento generalizado del mismo de manera coercitiva, albergando la posibilidad de que, ante la deslealtad en el ámbito fiscal practicada por determinados Estados, quepa la exigencia de la apuntada responsabilidad patrimonial como última ratio. Objetivo difícil, sin duda, en razón a que el Derecho internacional público se encuentra precisamente soportado en la voluntad de los Estados libres y soberanos, sin que pueda exigírseles el cumplimiento de obligaciones a las cuales no se hayan adherido voluntariamente. Por ello, somos conscientes de las limitaciones de nuestra propuesta y de sus consecuencias en el ámbito del Derecho internacional, pero que los Estados miembros de las distintas organizaciones internacionales habrían de comprender y compartir, construyendo un frente común contra los paraísos fiscales y demás jurisdicciones opacas, los cuales son, en definitiva, los verdaderos agujeros negros del sistema fiscal internacional. CONCLUSIONES 1. En el ámbito del Derecho internacional público, encontramos el Derecho tributario internacional, en el que cada Estado libre y soberano ejerce su potestad tributaria para estructurar su respectivo sistema fiscal, existiendo tantos regímenes fiscales como Estados o territorios dependientes existen, deviniendo con ello una cierta competencia fiscal entre los éstos. Competencia que alcanza regímenes fiscales transparentes, unos menos transparentes y otros en puridad, opacos. Siendo estos dos últimos tipos de regímenes, los propicios para que los operadores económicos ejerciten toda su infraestructura financiera, legal y fiscal para aprovecharse de los desajustes de la diversidad de tantos sistemas fiscales. 2. También es cierto, que esa potestad tributaria de los Estados ha ido desencadenando un escenario de lucha entre éstos, con el único fin de atraer hacia sus territorios inversiones y riqueza foránea, en ocasiones sin dimensionar los efectos nocivos que ello genera en el Estado que sufre la deslocalización, la erosión de la base imponible o el traslado de beneficios hacia esas jurisdicciones que ofrecen condiciones fiscales más ventajosas o preferenciales de baja o nula tributación. Ello ha generado que algunos Estados también constituyan regímenes fiscales con ciertos privilegios, de modo que puedan retener al menos, su riqueza nacional dentro de su territorio, alcanzado esto una pugna entre Estados que ejercen una competencia fiscal perniciosa. Creemos, que lo que resulta inadmisible en el plano internacional, es aquel ejercicio sesgado de la potestad tributaria que acabe perjudicando a aquellos otros Estados con niveles impositivos estándares. 3. Así como una sana competencia en la producción y comercialización de bienes y servicios es útil y necesaria para equilibrar las fuerzas del mercado, también lo es la competencia fiscal, pero a través de sistemas tributarios transparentes. Lo cierto es que el carácter pernicioso que ha alcanzado la segunda, es tal, que hasta los mismos Estados y organizaciones internacionales, como la OCDE, G20, G/7/8 y la UE, han tenido que intervenir para hacer frente a tal fenómeno que viene socavando la hacienda pública internacional, principalmente en lo que respecta al impuesto de sociedades, lo que está generando que cada día la brecha fiscal esté siendo más amplia, no permitiendo a los Estados cumplir sus fines. 4. Sin perjuicio de otras opiniones, definimos la competencia fiscal interestatal como el fenómeno por el cual los Estados, en ejercicio de su poder soberano, erigen y estructuran su sistema fiscal con el objetivo de mantener, retener o atraer capitales móviles, actividades empresariales, inversiones, rentas o patrimonios, logrando así un incremento de sus ingresos públicos y, en general, un mayor crecimiento económico. 5. El ejercicio de esa potestad tributaria en el actual contexto de globalización económica, ha abocado en un uso de la misma dirigido, en última instancia, a configurar Estados fiscalmente atractivos para los inversores internacionales, lo que ha generado una contienda de competencia fiscal, beneficiando especialmente a las multinacionales que a través de su planificación fiscal agresiva buscan la optimización en el pago de la factura fiscal, más que la rentabilidad misma de la inversión; quienes aprovechas todos los resquicios fiscales para ello, y de paso, se benefician al igual que los demás ciudadanos de los servicios y condiciones de bienestar que ofrecen los Estados, sin contribuir con las cargas fiscales que justamente les corresponde, convirtiéndose como dicen los hacendistas públicos en verdaderos free-riders. 6. Fenómenos como la globalización económica y la constante interdependencia de las economías, ha provocado la apertura de las fronteras, la eliminación de normas proteccionistas y la libre circulación de personas y capitales. Escenario en el que los propios Estados se ven enfrentados a una competencia fiscal, similar a la competencia de mercado a que se ven enfrentados los operadores económicos. Por tanto, el fenómeno de globalización económica no hace sino desatar las fuerzas del mercado tanto para los Estados como para los operadores económicos, en donde la competitividad no está basada en factores de rentabilidad operativa sino, en gran medida, en factores de rentabilidad fiscal. 7. Esta globalización y la creciente movilidad de personas y capitales, están creando dificultades para los Estados a la hora de evaluar correctamente las bases imponibles, la recaudación fiscal y la tributación efectiva de los operadores económicos donde sustancialmente ejercen las actividades y generan valor. A su vez, estos fenómenos están afectando el funcionamiento de los sistemas fiscales y facilitando las prácticas de elusión y evasión fiscales, toda vez, que algunos se han reputado insuficientes u obsoletos frente al dinamismo económico vigente, lo que pone en peligro el funcionamiento del mercado global. 8. Defendemos el proceso de la competencia fiscal como un fenómeno beneficioso, siempre que la misma se practique de una manera leal y sana, es decir, en la medida que los Estados ejerzan su potestad tributaria, no de manera uniforme, pero sí dentro de unos estándares internacionales (como los referidos por la OCDE y la UE). En este sentido, la propia OCDE no censura la existencia de diferencias objetivas entre los sistemas fiscales de los distintos países, admitiéndose el carácter beneficioso de una cierta competencia derivada de dicha heterogeneidad, pero siempre que aquélla acabe conformándose como simétrica, proporcionada y justificada, mediante la cual exista una adecuada proporción entre los niveles de imposición y prestaciones públicas, que finalmente, desemboque en la eficiencia del gasto público y que por demás, sean sistemas transparentes e inspirados en principios de justicia tributaria. 9. También consideramos el proceso de la competencia fiscal como un fenómeno perjudicial, siempre que se ejerza de manera desleal, a través de la implementación de sistemas tributarios preferenciales de carácter pernicioso, es decir, estructurados estrictamente por motivos fiscales para la captación exclusiva de rentas y capitales foráneos, sin exigir una actividad real y sustantiva; o, mediante jurisdicciones constitutivas de auténticos paraísos fiscales sin un intercambio efectivo de información y con sistemas tributarios poco o nada transparentes. 10. Lo cierto es que principalmente desde los años noventa hasta nuestros días, la competencia fiscal interestatal presenta una naturaleza más perniciosa que sana, puesto que la globalización económica, unida a la falta de instrumentos jurídicos internacionales vinculantes, hace que internacionalmente los Estados compitan, no desde un punto de vista económico, sino desde una óptica estrictamente fiscal. Lo propio sucede incluso, en el seno de la UE, que ha tenido grandes avances en la armonización de fiscalidad indirecta, y en algunas parcelas de la fiscalidad directa, pero la falta de una armonización adecuada del impuesto de sociedades en sus EE MM, ha generado una gran variedad de 28 regímenes societarios, sin que hasta la fecha se haya podido lograr una coordinación para su armonización, convirtiéndose esta competencia fiscal en un fenómeno lesivo para el mercado interior común. 11. En nuestra opinión, son múltiples las incidencias que la globalización ha ejercido y ejerce sobre el Derecho tributario y su sistema de fuentes, transformando casi por completo algunos sistemas fiscales y corrigiendo o provocando ajustes en otros, pero todos centrados en el mismo fin, i. e. la atracción de inversiones de capital extranjero. Cierto es, pues, que la globalización está incidiendo decisivamente en la configuración de la política fiscal llevada a cabo por los diferentes Estados, provocando una internacionalización del Derecho tributario, que a pesar de no ser un Derecho internacionalizado aún, no puede obviarse la considerable influencia que recibe del exterior, tanto en su configuración, como en lo que se refiere a los principios que ordenan la producción legislativa en materia tributaria y en las fuentes que en la actualidad nutren el Derecho tributario. 12. En todo caso, cuando se afronta el debate sobre el carácter sano o pernicioso de la competencia fiscal interestatal, consideramos que los Estados pasan de una "competencia sana" a una "competencia perniciosa" cuando utilizan sistemas fiscales con el fin exclusivo de atraer rentas y capitales foráneas, generalmente carentes de un sustrato económico generador de valor y que se localizan en tales jurisdicciones por motivos no económicos sino fiscales. Dicho de otra manera, la finalidad subyacente de dichos sistemas tributarios, es la atracción de dichas rentas y capitales mediante una menor presión fiscal, a través del otorgamiento de beneficios a inversores extranjeros, creando de alguna forma una brecha fiscal, que termina compensándose a través de la fiscalidad de las rentas menos móviles (principalmente de trabajo, inmobiliarias y de pymes), desequilibrando los principios de justicia e igualdad tributaria. 13. La estructuración de los sistemas fiscales por parte de algunos Estados, exclusivamente para deslocalizar u ocultar las rentas o capitales de otros Estados, supone una carrera hacia el fondo que sólo lleva aparejada pérdida de recaudación fiscal y, en definitiva, erosión económica, lo que para la OCDE en materia fiscal corresponde específicamente a la erosión de la base imponible y el traslado de beneficios empresariales (BEPS) mediante "una planificación fiscal internacional", que mientras existan y persistan sistemas fiscales que lo permitan, difícil será la encomiable tarea de esta Organización para desmantelar tales mecanismos de planificación fiscal agresiva, toda vez que estamos frente a una economía de opción plenamente válida y legal, donde cada Estado erige su propio sistema fiscal y los operadores económicos el lugar donde mejores ventajas fiscales encuentre. 14. Las escalofriantes cifras en pérdida de recaudación fiscal, en evasión y elusión fiscales, expuestas a lo largo de nuestra investigación, dejan entrever los resultados a que aboca la competencia fiscal perniciosa ejercida, sobre todo, por los paraísos fiscales y por los regímenes fiscales preferenciales, establecidos por Estados o territorios dependientes no calificados como paraísos fiscales, cuyo único fin es la creación de sistemas fiscales atractivos a las inversiones foráneas de fácil deslocalización o movimiento, como las rentas de capital y las actividades empresariales. Donde la reducción de ingresos fiscales que se genera de la existencia de estos regímenes preferenciales para estas bases imponibles móviles, no presenta una proporcionada racionalización del sector público de los Estados, pues tal pérdida de recaudación fiscal ha sido compensada con un incremento de la carga fiscal en las bases imponibles menos móviles (especialmente las rentas del trabajo y de los bienes inmuebles). 15. Los Estados que cuentan con sistemas estándares y transparentes, se han visto gravemente afectados por la proliferación de estos regímenes fiscales perniciosos, por lo que han intentado de encontrar una solución a tal fenómeno, sin lograr un resultado contundente hasta ahora. Y ello sin perjuicio de la consecución de algún resultado positivo de carácter parcial, como la adopción en el ámbito comunitario del Código de Conducta de Fiscalidad de las Empresas o los compromisos adquiridos en el ámbito de la OCDE respecto a la lealtad en la configuración de sus políticas fiscales, de cooperación e intercambio de información, o suscripción de CDIs, o la ejecución de su último plan de trabajo de julio de 2013, encaminado a evitar la erosión de la base imponible y el traslado de los beneficios empresariales (BEPS). 16. Entendemos que este fenómeno de competencia fiscal perniciosa se ha abordado desde instancias nacionales como el propio EE. UU. y supranacionales como la OCDE y la UE. En este sentido, destacamos el instrumento vinculante FATCA adelantando por EE. UU.; el instrumento adelantado por la OCDE sobre "Competencia fiscal perjudicial: Una cuestión global emergente", el cual fue reorientado mediante el Plan de Acción BEPS, ambos no vinculantes; los instrumentos establecidos por la UE como el Código de Fiscalidad de las Empresas, no vinculante pero con resultados muy favorables para eliminar las medidas perniciosas de los sistemas fiscales de sus EE MM y la norma del TFUE sobre el control de las ayudas de Estado de tipo fiscal, vinculante y desarrollado a través del TJUE. Medidas todas, que intentan corregir esta gran brecha fiscal de la que aún falta bastante camino para ser efectivamente corregida. 17. En el dinamizador proceso de globalización económica, el comercio electrónico es el que mayor crecimiento ha experimentado, acarreando serias preocupaciones a las Administraciones Tributarias a la hora de gravar la renta y el consumo, por la dificultad actual para controlar tales operaciones e identificar a los contribuyentes, y de forma muy especial, por lo difícil que resulta recaudar los impuestos que se generan cuando el contribuyente reside fuera del territorio del Estado acreedor de la deuda tributaria. En estos términos, en el plano fiscal las consecuencias derivadas de la realización de operaciones de comercio electrónico parecen reconducirse a una sola: la disminución de los ingresos tributarios. 18. El desarrollo de nuevos medios de pago de naturaleza electrónica, ha supuesto la obstaculización del rastreo de las transacciones comerciales realizadas, dificultando la localización de la corriente económica generada por aquellas, muy especialmente en aquellos casos en los que los fondos utilizados procedan de entidades bancarias situadas en paraísos fiscales. Pero a su vez, esta innovación en las TICs, han provocado una extraordinaria facilidad para el intercambio y procesamiento de la información, que deberá ser adecuadamente utilizada en lo mayor posible por todos los Estados mediante la ratificación de instrumentos jurídicos que así lo permitan. 19. Los múltiples atributos que presentan las operaciones de comercio electrónico tienen difícil encaje en las concepciones y criterios utilizados por los sistemas tributarios clásicos; los mismos han supuesto un cambio de paradigma en muchos de los criterios impositivos utilizados como piedras angulares de todo el sistema tributario, provocando con ello que el sistema tributario, uno de los principales fundamentos del Estado moderno, asuma el reto de adaptarse a los cambios tecnológicos, económicos y sociales para cumplir su función recaudatoria. 20. A las singularidades fiscales que generan las transacciones electrónicas, también ha habido un interés latente de enfrentarlas con mecanismos útiles, los cuales han resultado insuficientes, sin que ello implique la renuncia de las OO II para continuar con sus proclives trabajos. Es así como la UE y la OCDE han dedicado especial atención al asunto y, en especial, en relación con la competencia fiscal. En cabeza de la OCDE se presentó el documento The Emergence of Electronic Commerce de 1997, que establece las bases y los fundamentos esenciales que debían estudiarse del comercio electrónico; luego en 1998, el documento Electronic Commerce: Taxation Framework Conditions, en el que se refleja el hincapié de luchar contra la competencia fiscal lesiva en el campo del comercio electrónico y la necesidad de luchar contra ésta a través de acuerdos multilaterales entre Estados. 21. En la actualidad, la OCDE adelanta en el sector de la economía digital el Plan BEPS mediante la acción número uno Address the tax challenges of the digital economy, para hacer frente a los entramados fiscales que están ejecutando las multinacionales para erosionar la base imponible y trasladar los beneficios a paraísos fiscales o regímenes fiscales preferenciales. Mediante esta acción, se trata de identificar a todos los agentes que intervienen en la cadena de valor de la economía digital y desentrañar, si en determinado Estado, podría considerarse la presencia de un establecimiento permanente al que se pudieran atribuir beneficios empresariales, dado que la intermediación a través de las cadenas de participaciones de sociedades dificulta esa posibilidad. 22. La pobreza mundial y la desigualdad, también se constituyen en actores del cercenamiento de la competencia fiscal, específicamente en relación con aquellos países en desarrollo que ven una oportunidad de crecimiento económico a través de la conformación de sistemas fiscales preferenciales, o, mediante una imposición directa baja o nula. Por lo que estarán por fuera de una competencia fiscal transparente y obligados a experimentar una caída de los ingresos fiscales, precisamente porque ejercen una mayor presión fiscal sobre una base reducida de contribuyentes, y es allí donde aparecen sistemas fiscales laxos o flexibles de carácter pernicioso, para intentar atraer inversión extranjera a sus jurisdicciones, donde algunos corren con suerte al abrirse al mundo, convirtiéndose en verdaderas termitas fiscales y provocando efectos nocivos para otros Estados. 23. Uno de los efectos gravísimos de la competencia fiscal perniciosa, es el desajuste de los sistemas tributarios nacionales. Ello en consideración a que, al nivel esperado de los ingresos y gastos públicos como determinantes sustanciales de la política fiscal, se ha adicionado la interacción del entorno tributario internacional con las medidas adoptadas por otros Estados, desencadenando en los últimos años un cambio de los postulados fiscales en los sistemas tributarios internos y, por supuesto, generando una competencia fiscal ente los Estados, ya que cualquier cambio tiene su repercusión directa o indirecta en los sistemas fiscales de otros Estados. Todo ello, trae aparejado el menoscabo de los ingresos tributarios y de la recaudación fiscal, producto de la deslocalización de las inversiones de capital y actividades empresariales que tienen que soportar aquellos Estados víctimas de la competencia fiscal perniciosa. 24. Esta competencia fiscal perniciosa, también representa una clara amenaza a los principios de justicia tributaria, toda vez que el carácter asimétrico de los sistemas fiscales han basado su atracción en el establecimiento de regímenes fiscales favorables para aquellas rentas móviles, generando con ello un desplazamiento de la carga impositiva principalmente hacia las rentas menos móviles, lo que trae unas gravísimas consecuencias fiscales como la afectación directa de los principios clásicos de justicia tributaria como generalidad, igualdad, capacidad contributiva y progresividad, afectando la equidad y la redistribución de la renta que, como regla general, se predican de los sistemas tributarios en su conjunto. En definitiva, la desigualdad de estos sistemas, bien podría afectar la neutralidad fiscal de algunos Estados a la hora de establecer el gravamen de las distintas manifestaciones de riqueza, pues sus déficits fiscales podrían obligarles, de una u otra manera, a establecer un mayor nivel de imposición o una mayor presión fiscal para aquellas rentas no móviles, frente a las móviles que escapan a las altas cargas impositivas por su facilidad de deslocalización. 25. De otra parte, esta contienda de competencia fiscal perniciosa lleva aparejada una localización ineficiente de los recursos económicos, en tanto ésta última acaba guiándose, en gran medida, por factores de índole tributaria. De este modo, la riqueza y los factores de producción terminan ubicándose donde menos tributan, y no donde más producen, como sería lo deseable desde la óptica económica. Proceso de competencia fiscal que es desatado por los Estados y aprovechado en gran medida por los operadores económicos, en particular por las multinacionales, quienes son los agentes principales de este tipo de competencia fiscal perniciosa, en razón a su capacidad y poder de decisión para deslocalizar parte o el conjunto de sus actividades, hacia uno o varios Estados, donde su único objetivo es beneficiarse de todos los instrumentos de planificación fiscal internacional que ofrecen los distintos sistemas tributarios. 26. Los gravísimos efectos y consecuencias provocados por esta clase de competencia fiscal, llevaron tanto a la OCDE como a la UE, a adelantar investigaciones y trabajos para desmantelar las medidas perniciosas, los sistemas fiscales preferenciales y los paraísos fiscales. Para la primera, se constituyó como pionero su informe sobre competencia fiscal perniciosa y sus sucesivos informes de revisión y progreso hasta el año 2012, y, a partir de 2013 con la reorientación de los mismos a través del plan de acción BEPS, donde se inicia un trabajo conjunto de la OCDE/G20. Para la segunda, se convirtió en pionero el Código de Conducta de Fiscalidad sobre las Empresas y la normativa comunitaria sobre ayudas de Estado; quien además de sus propios trabajos, ha integrado sus acciones en el plan de acción BEPS. Los regímenes fiscales preferenciales y los paraísos fiscales, constituyen una forma abierta y directa de permear la competencia fiscal, motivo por el cual, generaron la preocupación de todos los países, principalmente de aquellos más desarrollados, tanto por la disminución de la recaudación fiscal y como por la erosión de la base imponible mundial; lo despertó el interés del G7 y G20 para trabajar de manera mancomunada con la OCDE en la lucha contra éstos, en favor de la protección de las finanzas públicas de los países y principalmente de sus Estados miembros. 27. Observamos un retroceso en los trabajos adelantados para la erradicación de los paraísos fiscales, cuando por sugerencia de los EE. UU. que basó su tesis en el poder soberano de los Estados para establecer su nivel de tributación y su organización fiscal, en el año 2001 la OCDE abandona el criterio de carencia de actividad sustancial para catalogar a una jurisdicción o territorio dependiente como paraíso fiscal. Como creemos, ello implicó un gran retroceso, porque era un excelente indicador de los focos de evasión fiscal. Por fortuna, se verificado lo trascendental de tal criterio, por lo que tanto la OCDE como lo la UE han dado pasos favorables para retomarlo, mediante la acción cinco del plan de acción BEPS y la Propuesta de modificación del Código de Conducta sobre la Fiscalidad de las Empresas, respectivamente. La supresión del criterio de carencia de actividad sustancial fue reemplazado por la creación de sistemas transparentes y por un intercambio efectivo de información, elementos que se consideraban suficientes para catalogar a un Estado como una "jurisdicción cooperante". Transparencia referida no sólo al sistema de información fiscal, sino también a aquellos elementos conducentes a su garantía, como la imposibilidad de negociación entre las administraciones fiscales y los contribuyentes para la determinación de las bases imponibles o los tipos de gravamen y/o la concesión de incentivos fiscales. Así mismo, la existencia efectiva de un intercambio de información debería permitir y facilitar a los demás Estados y a las propias administraciones de estas jurisdicciones el acceso a toda la información fiscalmente relevante y conllevar el establecimiento de dispositivos normativos que propicien el suministro de dicha información. Todo ello con el único fin de gravar aquellas rentas de los contribuyentes que han decido invertir en tales jurisdicciones sólo por fines tributarios. 28. El año 2009 fue clave para que el G20 apoyara decididamente a la OCDE en la apertura de trabajos sobre la transparencia y del intercambio efectivo de información, el desmantelamiento del secreto bancario, advirtiendo incluso de la posible imposición de sanciones para quien no cumpliera con los estándares internacionales de intercambio de información aceptados. Además, se insta al Foro Global a seguir avanzando en el uso de instrumentos multilaterales para contrarrestar la evasión de impuestos, a través de la revisión, aprobación y recomendación para la implementación de las normas internacionales de transparencia e intercambio efectivo de información, con fines a que exista una cooperación fiscal adecuada entre los Estados y el seguimiento a quienes incumplan con dicho compromiso. 29. La baja o nula tributación internacional que soportaban algunas multinacionales, a través de la planificación fiscal agresiva, aprovechándose de las interacciones entre los sistemas fiscales de los Estados para disminuir artificiosamente sus bases imponibles o trasladar los beneficios empresariales a otras jurisdicciones de baja o nula tributación, despertó el interés conjunto de la OCDE/G20 para hacer frente a ello, desplegando el plan de trabajo BEPS en el año 2013 de 15 acciones con el que se pretende lograr un cambio en la normativa fiscal internacional, el cual finalizará en diciembre de 2015. Es un plan de acción en el que convergen dos realidades: la primera, es que las empresas multinacionales intentan disminuir su factura fiscal para optimizar su beneficio tributario, valiéndose de mecanismos de planificación fiscal agresiva; la segunda, los propios Estados ofrecen regímenes fiscales diferentes y competitivos entre sí, para atraer rentas e inversiones extranjeras; ambas realidades, se traducen en la erosión de la base imponible y en el traslado de los beneficios empresariales entre jurisdicciones, lo que propició que la OCDE y el G20 centraran su esfuerzo a través de BEPS para hacer frente a tan colosal dificultad. 30. Estimamos que estas 15 acciones en su conjunto, son retadoras pero su aplicación dependerá también de la mera liberalidad de los Estados, es decir, acciones no vinculantes que hasta ahora han carecido de efectividad para la erradicación de los regímenes fiscales preferenciales y más concretamente de los paraísos fiscales, lo que hará que continúe presentándose el mismo choque de intereses que se ha evidenciado en las iniciativas anteriores entre quienes promueven la eliminación material de la competencia fiscal perniciosa y algunos Estados miembros de la OCDE, que sólo promueven su eliminación formal, porque están claramente vinculados a los paraísos fiscales o centros de servicios financieros offshore, a través de sus territorios dependientes. 31. Consideramos que la dificultad manifiesta del proyecto BEPS, radica en que la OCDE tiene una posición ambivalente. Por un lado, trabaja por extender su poder y su influencia a nivel mundial a través de la promoción de la estandarización y la convergencia, pero, por otro lado, siempre se ha visto a sí misma como representante de los intereses de sus Estados miembros y por consiguiente, con dificultades para representar los intereses de otros países, al menos de aquellos que entran en conflicto con los intereses de sus Estados miembros. Sin embargo, independientemente de este tipo de problemas, creemos que BEPS tiene aspectos positivos. El primero de ellos es el avance en materia de intercambio efectivo de información; el segundo, es el reconocimiento de un fracaso de los sistemas de tributación internacional basados en los acuerdos bilaterales que interactúan con los sistemas tributarios internos, los cuales, difícilmente pueden evitar la doble imposición sin crear de manera simultánea oportunidades de doble no imposición, siendo destacable la nueva estrategia orientada a los acuerdos multilaterales; el tercero, es su retorno al requisito de la actividad sustancial que formaba parte del informe de 1998 y como hemos reiterado su eliminación flexibilizó de manera excesiva el cumplimiento de requisitos para que los paraísos fiscales fueran eliminados de la lista negra. En definitiva, su objetivo principal, es en sí mismo, el aspecto más positivo, el cual es evitar la erosión de la base imponible, el traslado de beneficios y encontrar soluciones a los problemas de la planificación fiscal agresiva. 32. No obstante a lo favorable que hemos advertido sobre BEPS, somos de la opinión, que este proyecto no representa una solución real para enfrentar la planificación fiscal agresiva, entre otras cosas porque ha eludido conscientemente el problema de fondo que es la adecuación de un sistema de tributación internacional en el que se consideren temas centrales como la residencia fiscal y la potestad tributaria para distribuir correctamente la recaudación. Creemos que BEPS representa una valiosa entrada hacia la reforma de la normativa fiscal internacional, pero si pretende lograrla requerirá una aplicación consistente de los propios principios de dicho plan, una mejor definición de lo que es o no aceptable, la definición de jurisdicción en función de la creación de valor y debe dejar de evitar los puntos políticamente difíciles por los intereses de sus Estados miembros, como por ejemplo la residencia fiscal. Y si pretende expandir la normativa adaptada a terceros Estados no miembros de la OCDE, deberá tenerse presente que esto debe alcanzarse de forma participativa, de la manera más inclusiva posible a fin de asegurar la efectividad y ganar la mayor legitimidad posible. 33. En relación con el proyecto BEPS, para nuestra investigación, centramos nuestro interés principal en la acción número 5 (Combatir las prácticas fiscales perniciosas, teniendo en cuenta la transparencia y la sustancia), por lo cual valoramos positivamente que mediante ésta, se haya vuelto a replantear el criterio de actividad sustancial en los regímenes preferenciales, que aunque no todos gozan de ser paraísos fiscales para quienes se ha eliminado tal criterio, algunos si lo son. En principio se ha incluido para los regímenes preferenciales de PI, los cuales deberán demostrar que han incurrido en ciertos gastos asociados a actividades de I+D que generen rentas procedentes de la explotación de la PI. Tal criterio, podrá extenderse a otro tipo de regímenes preferenciales, los cuales deberán demostrar la existencia de actividades sustanciales. Otro de esta Acción, que consideramos uno de los más destacables es su apuesta por la transparencia, a través del intercambio automático y obligatorio de información sobre resoluciones relacionadas con los regímenes preferenciales. Se trata de un nuevo direccionamiento que no centra sus esfuerzos en los regímenes perjudiciales o potencialmente perjudiciales como lo hacía en el pasado sino que, se enfoca en los regímenes preferenciales, sean perjudiciales o no. Lo que se pretende es que el país afectado disponga de información oportuna (en un plazo no superior a tres meses) y relevante sobre acuerdos preferenciales en precios de transferencia o en cualquier otra área. Aunque la guía está en proceso de construcción, ya incorpora los elementos mínimos que debe compartir el país que otorga las exenciones dependiendo del tipo de acuerdo preferencial del que se trate. En esta Acción aún está por terminar la revisión de todos los regímenes actuales, con el ánimo de establecer si éstos son perjudiciales, potencialmente perjudiciales o simplemente preferenciales. En todo caso, en el informe de progreso que debe presentarse en diciembre de 2015 deberá quedar constancia de los hallazgos. 34. Paralelamente a los trabajos de la OCDE/G20 para hacer frente a los regímenes fiscales preferenciales y paraísos fiscales, se ha hecho lo propio la finalización de la era del secreto bancario, concretamente en la Cumbre del G20 celebrada en Londres en el año 2009. Contrario sensu, opinamos que, aunque la voluntad política de las grandes economías y países desarrollados ha sido el desmantelamiento del secreto bancario, permeándose incluso de manera limitada el Estado con mayor índice del secreto financiero (Suiza), la realidad es otra. Harán falta años para hablar de una transparencia financiera total, pues en la lista del índice del secreto financiero del año 2013, aparecen los principales países del G20, de la OCDE y otros Estados como Alemania, Austria, Canadá, Costa Rica, EE. UU., Francia, Holanda, Hong Kong, Hungría, Irlanda, Italia, Japón, Jersey, Luxemburgo, Panamá, Reino Unido, Singapur, Suiza; entre otros; con lo cual se demuestra que el ranking del secreto financiero en vez de disminuir, aumenta, ya que en el informe original de 2009 se incluían 60, en el 2011 que se actualizó para la cumbre de Cannes, se incluían 73; y para el 2013 ya eran 82 jurisdicciones. Lo cierto es que muchos depósitos se mantienen en los paraísos fiscales a través de compañías ficticias, que de alguna manera permiten cubrir el rastro del verdadero propietario de los fondos; y lo que se muestra es que unos paraísos fiscales han visto disminuido el nivel de sus depósitos (por ejemplo Jersey, Luxemburgo, Suiza, etc.) y otros han visto cómo sus depósitos se disparan (por ejemplo Hong Kong, Islas Caimán, Singapur, etc.). 35. Un instrumento jurídico clave en el desmantelamiento del secreto bancario ha sido FATCA, el cual ya ha sido instrumentado por EE. UU. con diversos países e incluso con la misma UE en bloque. Los resultados han sido favorables, al menos ya Suiza número uno del ranking de secreto bancario ya está intercambiando información financiera, y así otros países más. Sin embargo, creemos que éste no soluciona el problema fondo (a menos de que sea reestructurado, que no se ve tal intención), por sus múltiples vacíos en su aplicación efectiva, como por ejemplo, las cuentas sobre las que se van a pedir datos son aquellas con montos importantes, lo que permitiría a los bancos ignorar muchas solicitudes en la mayoría de los casos; los registros se mantienen en papel en lugar de por vía electrónica; también permitiría la apertura de cuentas bancarias a través de sociedades ficticias (Shell entities), como entidades no estadounidenses a pesar de que, su propietario final fuera un contribuyente estadounidense; además, los requisitos de información restantes son fáciles de evadir por parte de las personas estadounidenses que abren cuentas por debajo de los umbrales en más de un banco. 36. En la UE encontramos un instrumento eficaz más para combatir el secreto bancario, lo que constituye un gran avance en esta materia, como lo es la Directiva 2010/24/UE, relativa a la de asistencia mutua en materia de cobro de los créditos correspondientes a determinados impuestos, derechos y otras medidas de asistencia en la en la recaudación tributaria. Es a través del intercambio de información que se desmantela el secreto bancario, y, es que esta Directiva indica expresamente que ningún Estado podrá negarse a suministrar información, amparado en que posee disposiciones legales de protección al secreto bancario, o que dicha información está en manos de las entidades financieras. En este mismo sentido, se enmarca el modelo de acuerdo sobre intercambio de información de la OCDE y la cláusula de intercambio de información de los CDIs en el que no se permite alegar el principio de interés doméstico para abstenerse de proporcionar la información solicitada y debe garantizarse el acceso a la información de bancos, entidades financieras, instituciones fiduciarias, es decir, que no haya leyes de secreto bancario. 37. Nos reafirmamos en que la cooperación internacional a través del mecanismo de intercambio efectivo de información de forma automática, sería el instrumento jurídico por excelencia que podrá hacerle frente a la competencia fiscal perniciosa que encierra fenómenos como los paraísos fiscales, el secreto bancario, la financiación de actividades ilícitas, el blanqueo de capitales, el lavado de activos, la planificación fiscal agresiva, etc. Decimos que sería, porque queremos ser optimistas en que la coordinación sistemática internacional de los diferentes Estados así lo han de entender y de continuar el camino que ya se ha iniciado en este sentido. Un optimismo que pretendemos ver de una manera objetiva y concreta mediante la institucionalización de este instrumento multilateral de manera vinculante, reconociendo la complejidad y dificultad que ello conlleva en el ámbito del Derecho internacional público, más aún, frente a la soberanía fiscal de los Estados. 38. Ante la ausencia en la normativa internacional de una definición del concepto de residencia fiscal, y ante el vacío de BEPS para alcanzarlo, nos atrevemos a dilucidar que un efectivo y eficiente intercambio de información financiera con fines fiscales, sin barreras en el suministro de la misma, sería la regla de oro para alcanzar una recaudación justa y evitar la erosión de la base imponible. Podemos ver como la UE y EE. UU., han logrado un avance importante en lo que respecta al intercambio efectivo de información tributaria; aunque con cierta laxitud o flexibilidad que nos lleva a concluir que ninguna herramienta implementada para combatir paraísos fiscales, secreto bancario e intercambio de información han sido lo suficientemente adecuadas, y, todo por falta de vinculación jurídica de los mismos instrumentos jurídicos desarrollados. 39. Creemos que con instrumentos de intercambio efectivo de información de forma automática (en nuestro caso de carácter vinculante), se lograría no sólo garantizar seguridad y efectividad operativa a los sistemas fiscales estatales, sino en brindar eficacia para combatir la evasión y el fraude fiscales, la corrupción, el lavado de dinero y por supuesto evitar la doble tributación internacional, sin que ello, llegare a significar la doble no imposición internacional a través de convenios para evitar la doble imposición, se trata de buscar la máxima transparencia fiscal internacional, objetivo que compartimos tanto en la apertura y clausura de nuestra investigación como a lo largo de nuestra vida profesional. 40. Vemos como favorables los instrumentos con los que cuenta la UE para hacer frente a los regímenes fiscales preferenciales y al falseamiento de la competencia fiscal en el mercado común interior, como son El Código de Conducta sobre la Fiscalidad de las Empresas y la normativa del TFUE sobre ayudas de Estado respectivamente. Sin embargo, consideremos la utilización que se ha hecho de las normas sobre ayudas de Estado con el fin de neutralizar las medidas tributarias que encierren un carácter pernicioso y, por consiguiente, deriven en una competencia fiscal perniciosa, es inadecuada e inoportuna, a pesar de ser la única norma existente en el TFUE para contrarrestar el falseamiento de la competencia. En nuestra opinión, el camino recorrido ha tenido resultados favorables en la lucha contra esta clase de competencia, convirtiéndose la normativa sobre ayudas estatales en la última ratio o límite de la proliferación de medidas fiscales perniciosas. Pero en cierta medida, se nota un grado de bifurcación del poder soberano de los EE MM, pues con una norma no propia del ámbito fiscal, se está tratando de aproximar, en cierto modo, la fiscalidad directa, a través de la utilización de las normas comunitarias sobre ayudas de Estado. Lo que entraña, de suyo, una huida de los mecanismos clásicos de que se nutre la armonización fiscal, como lo son las Directivas. 41. Al tiempo, valoramos favorablemente los trabajos de la Comisión Europea, respecto a la fiscalidad de las empresas y más aún, aquéllos sobre los cuales se busca hacer frente a la evasión y el fraude fiscales en los que propone esquemas para combatirlos. Su permanente preocupación por ello, la ha llevado también a reflexionar sobre la dificultad cada vez mayor para ejercer un control sobre los ingresos en una economía cada vez más globalizada, movilizada y digitalizada, reconociendo que las normas actuales sobre fiscalidad de las empresas ya no se ajustan al contexto moderno y, es ahí donde los modelos de actividad y las estructuras empresariales se han vuelto más complejos y por consiguiente más fácil de trasladar los beneficios empresariales a otras jurisdicciones de baja o nula tributación, lo que hace más difícil determinar en qué país se debe gravar la renta de una multinacional, que a través de la planificación fiscal agresiva logran artificialmente tributar lo mínimo o cero a escala global, según sus mecanismos fiscales utilizados. 42. Somos del criterio que, actores exclusivos en el cercenamiento de los ingresos fiscales y de la recaudación fiscal de los Estados como la evasión y el fraude fiscales, el blanqueo de capitales, el lavado de activos, la financiación del terrorismo, el secreto bancario, la planificación fiscal agresiva (focos de una competencia fiscal perniciosa), deben ser combatidos de manera cooperada internacionalmente, a través de instrumentos jurídicos vinculantes, y no mediante medidas unilaterales o acuerdos bilaterales, sino de tipo multilateral con carácter obligatorio, como por ejemplo el instrumento FATCA, aunque reorientado hacia un esquema multilateral. Cuando nos referimos a una cooperación internacional, estamos incluyendo la asistencia mutua internacional y la implementación coordinada de la propuesta BEPS pero esta última, pensamos que con una reorientación de su trabajo, en el que se ponga fin a las normas sobre precios de transferencia que son útiles sólo para los grupos multinacionales, al permitir fácilmente el traslado de beneficios empresariales entre jurisdicciones; se dé una regulación adecuada al establecimiento permanente; se defina la residencia fiscal para evitar problemas de doble residencia; y, se reestructure el actual y arcaico sistema fiscal internacional de los CDIs que conllevan a la doble no imposición o la doble deducción de gastos o de pérdidas, o de exenciones y deducciones a la vez, que siendo coherentes con la doctrina internacional, son formas de maximización fiscal dentro del marco de la legalidad en una legítima economía de opción, que no siempre se podrá estigmatizar como planificación fiscal agresiva. 43. El socavamiento de la recaudación fiscal y la base imponible mundial en la casi totalidad de los Estados, desarrollados y en vías de desarrollo, en términos de matrices de riesgos fiscales podríamos calificarlo como un riesgo alto, significando con ello, que la probabilidad de ocurrencia de fenómenos como la evasión y elusión fiscales más la planificación fiscal agresiva, es alta y, la situación actual de control insuficiente, con controles bajos o en algunos casos medios, o bien documentados pero poco efectivos, que terminan siendo inadecuados o insuficientes. Un riesgo fiscal de este tipo lleva aparejado un riesgo residual de desconfianza en el sistema fiscal internacional, y por supuesto, en la política fiscal de los Estados en la que se apoyan los ya fracturados principios de justicia, neutralidad y equidad fiscales. Cuando decimos fracturados, nos referimos a las consecuencias que ello genera tanto para los Estados como para los ciudadanos: mientras los primeros soportan cada vez más una mayor pérdida de la recaudación fiscal, los segundos soportan una mayor presión fiscal debido a la carga tributaria desigual que deben soportar como consecuencia de los ajustes fiscales de los primeros para intentar compensar los déficits fiscales generados por fenómenos antes señalados; siendo los más afectados aquéllos con rentas menos móviles como las de trabajo, inmobiliarias y pymes. 44. La sumatoria del traslado de beneficios a jurisdicciones con sistemas fiscales preferenciales de baja o nula tributación, más las cifras estimadas de los abultados fondos depositados en los paraísos fiscales o que circulan por ellos (expuestas supra), más los flujos de dinero ocultados en jurisdicciones con leyes de protección del secreto bancario (propiciando el blanqueo de capitales, el lavado de activos, el terrorismo), arrojan como resultado un sistema capitalista mundial desarticulado política, económica y normativamente, lo que nos lleva a creer que la rezagada crisis económica-financiera como la llama el FMI es producto del mismo riesgo sistémico financiero y, si no se actúa al menos normativamente para hacer frente a los componentes de esta sumatoria, seguiremos participando de crisis económicas-financieras fragmentadas, es decir, mientras haya una leve recuperación de una u otra economía, dos, tres o más se estarán declarando en crisis. 45. Aunque no somos los llamados a juzgar las actuaciones de los operadores económicos que realizan entramados fiscales mediante esa planificación fiscal agresiva, si nos sentimos obligados a hacer una llamado crítico-constructivo a la reflexión de que exista una tributación justa, que se paguen los tributos donde se obtienen los beneficios y se genere valor, toda vez que en la mayoría de los casos dichos operadores se encuentran en sus Estados de residencia o de la fuente donde ejercen sustancialmente actividades económicas, no tributando o en ocasiones tributando porcentajes mínimos no acordes con la realidad de las cifras o de la normativa de sus Estados. 46. Si la normativa fiscal internacional vigente no responde al sistema económico globalizado dentro de un entorno actual, llamado por unos y por otros crisis económico-financiera, estamos en el tiempo y la época oportunos para realizar un cambio total de dicho sistema fiscal, que ponga fin a prácticas fiscales desleales o perniciosas y evite fenómenos de doble no imposición, de doble deducción o exención y, sobre todo, que la planificación fiscal agresiva deje ser el escenario internacional por el cual se están erosionando las bases imponibles y trasladando los beneficios. Frente al fenómeno de la competencia fiscal perniciosa en todos sus frentes, los Estados y organizaciones internacionales han acudido a todo tipo de medidas, con menor o mayor éxito. Así, las acciones unilaterales o bilaterales que sólo benefician a los Estados que las ejecutan no resultan los instrumentos adecuados para resolver los problemas de la normativa fiscal internacional, por lo que se requiere de instrumentos jurídicos internacionales coordinados, con carácter multilateral y vinculante. 47. Desde el inicio de nuestra investigación nos planteamos estructurar una propuesta de lege ferenda que se constituyera en una herramienta de valor y pudiera ser estudiada, validada y en el mejor de los casos ejecutada por los Estados u OO II, que propendan por la protección de la base imponible mundial, por evitar el traslado de los beneficios y por evitar la minoración de la recaudación fiscal. Así también, quisimos diseñar nuestro propio aporte para lograrlo a través del acuerdo multilateral de intercambio efectivo de información de forma automática, fijación de un impuesto sobre sociedades con tipo nominal estándar, o la temida responsabilidad patrimonial subsidiaria como última ratio de los Estados, sin perjuicio de un mejor criterio. Todo ello, conscientes de las dificultades que ello pueda representar en el ámbito del Derecho internacional público, y más aún en la esfera de la soberanía fiscal de los Estados. 48. Finalmente, después de haber recorrido el estudio de la competencia fiscal perniciosa en todos sus focos, los plausibles trabajos de los Estados u OO II, de los cuales hemos pensado que han sido favorables pero insuficientes, creemos que nuestra propuesta de lege ferenda sería concreta y efectiva, fundamentalmente porque a través de ella podría blindarse la base imponible mundial, mejorarse la recaudación fiscal, evitarse el traslado de beneficios y lograr una imposición real donde sustancialmente se ejerzan actividades económicas y se generen los beneficios de los contribuyentes u obligados tributarios. Nuevamente, advirtiendo de que somos conscientes de las dificultades que ello podría implicar en el ámbito del Derecho internacional público, específicamente en la soberanía fiscal de los Estados.

Transcript of an oral history interview with W. Russell Todd conducted by Joseph Cates at the Sullivan Museum and History Center on May 16 and May 19, 2016, as part of the Norwich Voices oral history project. W. Russell Todd graduated from Norwich University in 1950 and was president of the university from 1982 to 1992. In his interview, he discusses his thirty-two years of active duty in the U.S. Army as well as his experiences at Norwich University. ; 1 W. Russell Todd, NU '50, Oral History Interview Interviewed on May 16, 2016 and May 19, 2016 At Sullivan Museum and History Center Interviewed by Joseph Cates JOSEPH CATES: This is Joseph Cates. Today is May 16th, 2016. I'm interviewing General Russell Todd. This interview is taking place at the Sullivan Museum and History Center. This interview is sponsored by the Sullivan Museum and History Center and is part of the Norwich Voices Oral History Project. OK, first tell me your full name. RUSSELL TODD: William Russell Todd. JC: When were you born? RT: I was born on the first day of May, 1928, in Seattle, Washington. JC: What Norwich class are you? RT: Class of 1950. My father was 26. My son was -- I'll think about that. JC: Well, we'll get back to that. Tell me about where you grew up and your childhood. RT: For the first year of my life we lived in Seattle, Washington. Dad had a job with a lumber company out there, getting experience to come back to work for his father, who ran a lumber company just outside Milton, Massachusetts. So I grew up for the first nine or ten years in Milton, Massachusetts, a very nice place, right on the edge of where Mattapan and Milton come together. There was a lot of traffic. Well, just for an example, during that period of time I came up with my dad to his fifteenth reunion, and the difference in traffic between where we lived and what we found up here was considerable. When I got back to school on Monday the teacher said, "Russell had a day off. He's now going to tell us what he saw." Well, nothing came to mind, and I stood and told them that I had seen something they had never seen, miles and miles and miles of dirt roads. Now I live on one. (laughs) JC: Was that the first time you were ever at Norwich? RT: Yeah. JC: What was your impression of it when you first saw it? RT: It was a very interesting period of time. It was just before World War II affected the United States, and many, many people were sending their sons to Norwich -- rather than perhaps better prepared schools -- because they could get a commission. They assumed that everyone was going to go to war, and the opportunity of getting an education and a commission together at the same time really appealed to a lot of people. Our football team got everybody we wanted of great quality. We won all the games in that time 2 frame. And we had some very, very fine people who came back in 1946, the year I entered the university, and they made a big impression on my life. JC: I'm sure. I assume the buildings were the same. There weren't any new buildings between the time that you went and -- RT: As a matter of fact it was 1941 I believe, and two buildings on the main parade ground were being dedicated. One wasn't quite finished, and the other was, and two new dormitories shows you an example of what I was saying, how it was a golden period in Norwich's history. But saying that, the opposite is true when the war ends. You remember that we had, what, 15 cadets come up here after the Civil War. They all got off the train, (laughs) yeah, we don't think much about that. It's happened each time there's been a war. The incentive, or the idea, or the concept of perhaps having to serve didn't appeal to a lot of people at the end of wars. JC: Right. You kind of have a boom before the war and a bust after the war. RT: Yeah. JC: What made you decide to come to Norwich? RT: I think probably that trip did, that and the fact my dad was always talking about it. He would make us on Saturday nights -- eating beans and franks -- to sing Norwich songs around the table. (laughs) JC: Do you remember any of those Norwich songs? RT: There's a good one. What is it? "Oh, My First Sergeant" "Oh, my first sergeant, he is the worst of them all. He gets us up in the morning before first call. It's fours right, fours left, and left foot into line. And then the dirty son of a buck, he gives us double time. Oh, it's home, boys, home. It's home we ought to be. Home, boys, home, in the land of liberty. And we'll all be back to Norwich when the sergeant calls the roll." JC: That's wonderful. (laughter) I've heard in some of the oral histories "On the Steps of Old Jackman," but I haven't heard that one before. (Todd laughs) So when you came here with your father, was that during homecoming? RT: Well, homecoming and graduation were the same period of time. It was fascinating to me. It was a cavalry school. They had all kinds of drills that we went to and watched, and prizes were awarded. People loading up the water-cooled submachine guns on horseback and racing around, then taking them down, and putting in ammunition blanks, and firing -- you know, first, second, and third prizes kind of thing. Oh, yeah, that impressed me. Then, of course, the parades were fun to see. But it took about three days to get through graduation and homecoming as a single entity. JC: When you came to Norwich what did you major in? 3 RT: That's an interesting story. As I said, Norwich was having trouble at that time recruiting people, and I got recruited by the president of the university. We met in Boston, and he asked me all the things I was interested in, and to him it looked like I should be an engineer, and he wanted me to take an exam that would carry that forward. Well, I took the exam, and I became an engineer, and about the first part of the second semester I discovered you really had to do the homework. I really didn't like that much, and I wasn't doing very well, so I changed my major to history and economics. I really found that fascinating. JC: Well, tell me about what it was like being a rook here. RT: Yeah, another interesting thing. I was sold on the rook system, and my dad had always talked about it. When he brought me up here, people would drop off their suitcases, and go right out onto the parade ground, and start being ordered around by the corporal. I thought that was great. I never seemed super. But I didn't have many followers on that. I was very anxious that my father leave, and get out of there, and go home, and I convinced him to do that. But after, oh, maybe a month the class, who had elected class officers by that time, called a class meeting, and we all got together -- I've forgotten where now. "We got to stop this. We got to tell these guys we're not going to put up with this nonsense. We've got to show our power." I stood up and said, "Gentlemen, this isn't what we want to do. We want to put up. We want to show him we can do it," and I got booed right off the stage. However, they eventually made me class secretary, so I didn't lose all my friends that day. (laughs) JC: Now let's talk about post-war Norwich, because you did say there's kind of a bust. There isn't as many people. RT: Yeah, I think we had 200 in our class, and there was no really classes of Bubbas. Norwich toward the end of the war, when they were really desperate to get money to pay salaries to the faculty, had a high-school level. I think it was two years, the high-school level, and many people went into that and came up here, and that toward the end made some income for the university. But what it did for us, as an incoming class of freshmen, we had our officers, lieutenants, who were younger than we were, but they'd been here two years. You know, that didn't sit over very well either. That was difficult. JC: And the cavalry was still here at that time. RT: It was, yeah, for the first two years of my term and tenure at Norwich, at that point. JC: What do you remember about the horse cavalry? RT: Oh, my God. Oh, my God. Well, let's just put it this way. The first person I visited in Northfield when I came back as president was my old sergeant [Kenoyer?], who we hated. He was tough. But on the other hand, we really liked him, and I felt very, very sorry for him, and I really wanted to see him. His son had won entry into West Point, and 4 about two nights before he was to report in he and a bunch of his buddies were in an automobile accident. I think they were hit by a train and killed. Sergeant [Kenoyer?] was never the same after that. He continued to ride horses in the parades in Northfield and that kind of thing. But he was a character. His education was perhaps at the level he was working, taking care of the horses, and taking care of the riding. He was a good man, but, for example, I had a roommate named George Pappas who was scared to death of the horses, and some of the horses knew it. They knew when you were afraid. And old George would step into the stable area, ready to put on the harness, and that old horse would just back him into the wall and lean on him -- oh, you win. Then, of course, [Kenoyer?] would come by and say, "Kick him in the neb with your knee!" Well, no one was going to do that, trapped in there. So George, he decided that he would skip equitation classes, and instead he took 10 demerits for every single class that he was supposed to be at, and he spent his first semester walking around the parade ground on Saturdays carrying a rifle, doing tours. Many things can be said about George. That's a whole other story of absolute wonder. But it was difficult. We only went down once a week actually to use them, but there really wasn't a hell of lot you can learn in one-hour time once a week. But toward the end of the freshman year we were out trotting around in the neighborhoods, etc. I remember one time one of the captains in the Army ROTC program there, officers, Army officers, lead us on a parade, and we went out across the railroad tracks and up into the hills. And on the way back the horses got the idea they themselves would like to jog back to the stables, and we came charging down that hill totally out of control. Some of the horses and men went all the way to downtown before they came under it. I went through the football practice. (laughs) It wasn't everything it was cracked up to be. Now there were some people here, including a classmate by the name of Bob [Bacharat?] [00:13:18] who really was a polo player. He came from Switzerland. I think that's the reason he came to Norwich was to be able to play polo, and we played polo in that time frame with people like Miami who flew their horses up here. Now, I never saw the plane, but we were told all this and a few years earlier, before the war, that Norwich was playing the big colleges and winning. Toward the end of the first year we played something called broom polo, which they'd throw out a basketball on the floor, and then you'd have to hit it with a broom to get it to go to the goal. Those kinds of things were fun to watch. I remember one time George, my roommate, in skipping class went up into the stands, which are on the south end of the hall, but up above in a balcony, and he opened the window and got a snowball, several of them, and put them up there. When somebody would go by, the stove down on the floor -- there were four stoves in that place -- they'd get red hot, but they really didn't make a hell of a lot of difference when the temperature was 30 below or whatever it might have been outside. And the horses, when you'd take them from the stable to the riding hall, would fight you all the way; they didn't want to go out in that cold. But George, on one occasion, dropped snowballs on those red-hot stoves, and you can imagine, they hissed. As the horse went by, this great hiss came out, and the horse would throw the guy, or run for the far -- I went hell bent for election to the far wall. And when he stopped, I went right up onto his neck and was hanging on. Sergeant [Kenoyer?] came over and gave me hell, you know, "You didn't take control of that horse." (inaudible) [00:15:36] There are people lying down all 5 around, and the horses are running around. Well, there's a certain romance in having the horses, so long as you're sitting in the stands watching a polo game. (laughs) JC: Had you ever ridden a horse before? RT: No, never. JC: So you didn't have any experience with horses. RT: Neither did anybody else. Yeah, yeah. They were wonderful animals though, for the most part. JC: Now you said a lot of the people that were there before the war came back after the war to finish up. RT: Mm-hmm. A lot may be too much of an adjective to use, but Alumni Hall was essentially filled with non-married veterans, or veterans who hadn't brought their wives back. Civilian clothes and having nothing to do with the military. The rest of the dormitories were filled with 200 and whatever it was cadets, and the very few upperclassmen like the one I mentioned who came up through the high school route. We didn't have a lot to do with them, and they were very serious about their studies in the classrooms, very serious about their studies. The fraternization took place after the first of the year when we could go into a fraternity house, and I remember the older veterans -- older, 22 maybe -- who were in Theta Chi, where I was, were a remarkable bunch of people and very, very much appreciated. They didn't always come to dinner with us, but they were in the house and participated with it. They ranged all the way from a parachutist in Europe to a lieutenant colonel in the air force. So that's a big gap. But they were great guys who made fraternity life reasonable. JC: Well, tell me about Theta Chi. Why did you choose that one? RT: Oh, yeah, the same old story, the same reason I came here. My dad was a Theta Chi. Why, of course that's what I'd do. This is my father's fraternity, you know. JC: So what were the fraternities like? RT: They weren't too bad. When General Harmon eliminated them, I thought it was the right thing to do, because there weren't fraternities at other military colleges. And when they were started I really believe they were very useful. They were much more an eating club, and since there wasn't a mess in the university in the 1850s. If you look into some of the old records you'll see at graduation time they invited the alumni back to have dinner, and they had dances. They had inter-fraternity baseball and football, etc. We were trying at my time, in my fraternity, to replicate that. It wasn't perhaps as successful as it might have been. It was great fun to beat SigEp in baseball or something. But it was a different part of the university. I remember one time when I was a corporal, and one of the men in the rank under me, in the barracks, was in the fraternity. We get down to the fraternity, 6 and he would give me a hard time for giving him a hard time. It wasn't what I thought it should be, but it was a good time. I mean, don't misunderstand me. Well, it was a fraternity. (laughs) The girls came in by train, if they were away. Carol came up several times on a train to spring break, or a winter carnival, and that kind of thing. That was good sport to have a place where we could party. There was no drinking - baloney, there wasn't. (Coates laughs) I remember one time we were having lunch, and one of the seniors, one of the veterans that had come back, was the president of the house, and he said, "Our Theta Chi member on the faculty, old Professor Woodbury, is going to be our chaperone for the party. Does anybody know Professor Woodbury?" "I know Professor Woodbury. My father told me about him. I've met him once." He said, "Good. You and your date will sit in the living room with the Woodburys while we're down in the basement drinking." (laughter) It wasn't much fun that night. We had the bars hidden behind sliding doors, or doors that pulled down, and all this kind of stuff, so if we got word that there was someone from the faculty coming we could close it up and all sit down, smile, and look like there was no alcohol in the place. JC: Can you tell me a little bit about winter carnival and some of the dances that you all had? RT: They were good sport. Much of the fun though centered around the fraternity at that time. Yes, of course we went to the dance, etc., but before going to the dance we probably went to the fraternity, and certainly after the dance we went to the fraternity, and that was really good sport. In my senior year my roommate, Rollin S. Reiter, from Ohio decided that in his fraternity they were going to have a special Christmas party. Now, it didn't make an awful lot of sense, because it was right at exam time. We took exams right in that time frame, so he really had to work to get these guys. They were going to do it in tuxedoes, not in our uniforms, so that slowed it down a little, too. But one of the guys, Chubby Jordan, who has since passed away, he was a brigadier general in the Massachusetts National Guard later on, an ex-marine. He didn't want to go do it, so they convinced him that he had to do it, and they would get him a date. When he went to the fraternity house, he was introduced to the worst looking girl in the place, and he immediately started drinking beer and avoiding her and all this. It wasn't even the girl they were going to match him up with, and they just were teasing him something awful. When he got very sleepy they put him on the pool table, laid out flat like in a mortuary and put two lit candles, one at either end of him on the pool table. It was a sight for sore eyes. (laughs) JC: I bet it was. Now you were on the rook committee while you were there? RT: Yeah. In my sophomore year I was the head of the rook committee, elected by the class. During the summer period of time I had to get together with the printers and the university and go through this business. There were big posters that said "Beware, Rook, Beware," and then they listed all the things down. We'd get them printed up here by John Mazuzan down in the Northfield Press, and then we'd sell them to the rooks at $1 apiece. I don't know what we did with the money, in the class coffers I guess. Yeah. I remember that President Dodge, who had no military experience previous, but was a very, very well known scientist and had been the dean of one of the big Midwestern schools in that area, 7 he was brought in by some hefty people on the board of trustees. He didn't fit. He didn't understand us. He was a great academic and did some very fine things for the university. But he called me in one day, as head of the rook committee, and said, "When will this period end?" This was right after supper. I said to him, "Sir, it's very clear. It's right on the chart." He said, "I want it to end at Thanksgiving." I said, "Sir, I don't think you're talking to the right guy. You should really be talking to the commandant of cadets, your left-hand man." He said, "Well, I don't know if I can convince him," and I thought, oh, my God, what have we got here, you know. (laughter) He was a fine gentleman, but the minute it was possible for the alumni to discover that General Harmon might be available, in May of my senior year, Dodge was gone. The alumni just -- it wasn't working the way they wanted to see it work. JC: So Harmon was not president any of the time that you were here? RT: His inauguration was held at the same time as my graduation. It was one thing. He had been here for maybe a month, and I remember that we had a football banquet, and they invited General Harmon to come. And he stood up and told us all that he had been here as a cadet, and he had come back in 1935 as the commandant of cadets, and he loved and understood this university, and he was going to make it famous, you know, kind of, "Yeah!" Just the kind of story we needed. Then he told us a story that just curdled me. It was a dirty story. I'd never heard some guy stand up in a dinner and tell a dirty story. It sort of surprised me. He had that reputation. As a matter of fact, one time later in my career, when I was in the army, I was asked by my boss if I would go back to Hamilton, Massachusetts, where I had lived at one time and see Mrs. George Patton, and tell her that her son-in-law -- as a brigadier general -- was about to be sent to Fort Knox, Kentucky. He was married to one of Patton's daughters, and he is now a bachelor. I was to go with three sets of quarters' plans and say, "Which of these, General, would you choose, because we at Fort Knox can now get the house painted up and ready for you, and all this kind of stuff ahead of time?" Well, Mrs. Patton agreed. When the time actually came general orders was late in his itinerary and couldn't be there, so she said, "Why don't you and Carol just come to dinner, and we'll talk about this? I will pass your message to Johnny when he comes through next week, and your leave is over." So that was just fine. But we had a quiet period in that Mrs. Patton was at one end of a long table, and I was at the other end, and Carol was in the middle, and there was a little old maid with a bonnet on her head, and an apron moving around quietly around the room. Everything went silent, and I said, "I can handle this." I said to Mrs. Patton, "Mrs. Patton, do you happen to know General Harmon?" And she said, "Indeed, I do, Russell, and he's a very disgusting man." (laughter) Now as it turns out, she gave an award right after that, she gave an award at Norwich of a similar pistol of General Patton's famous (inaudible) [00:29:38] to the leading cadet. But she was clear. (laughter) JC: Yeah, I've heard stories about General Harmon. RT: He did a great job. He stayed too long, but he did a great job. 8 JC: Well, what clubs were you in when you were here at Norwich? RT: Yeah, I went out for football. I'd come from a little school in Wenham, Massachusetts, where we played six-man football, and if one guy was sick, it didn't look like we were going to play, you know, kind of thing. I went out for football in Beverly High School, and that was danger. I mean, I wasn't up to that. When we got to Norwich I said, "I'm going back out for football. This looks like --" They were mostly freshmen. There were some veterans that came back, and there were some very good veteran players who came back but weren't interested in playing football. They wanted to study and have a family life. So Norwich had a terrible football team during that period of time. About the second day of practice Joe Garrity, who'd been a friend of my dad's who I had known, put his arm on my shoulder as we walked back to the locker room and said, "I've got a job for you." And I thought to myself, I'm going to be quarterback for the freshman team. And he said, "You're my manager, how about that?" and I said, "Oh, OK." Later in life, when I became president, the alumni director here, Dave Whaley, took me out to visit various alumni clubs. In Chicago a fellow named Hale Lait, who played football and was co-captain in his senior year, started to walk up to us, and Dave says, "Mr. Lait, do you know General Todd?" Hale Lait says, "Shit, he used to wash my jock." (laughter) And it was true! We had a big laundry over there. JC: Were you in any other clubs while you were here? RT: Yeah, I'd have to think upon it. We had an international relations club that I became president of at some point of time under -- oh, come on, his name is skipping me. I'll come back to it. But we brought I people to speak on the issues, and then Norwich formed an alliance with the other colleges where we were all working together, and that was sort of fun working that out. Oh, incidentally, when I was manager for the freshman team I had to write all the letters to the other schools and make all the arrangements, all that kind of thing. It sort of surprised me that the university wasn't doing that; the athletic department wasn't doing that. JC: Did you have a favorite professor when you were here? RT: Yeah, and I just told you I couldn't remember his name. (laughter) Sidney Morse. JC: Oh, OK. RT: Old Sidney Morse was a terrible lecturer, but he was a genius, you know. He understood American history, and that was his forte, and he also was a wonderful human being and understood us. He really got me to dig in and start getting decent grades. He would lecture, but he would have side comments on this thing, and there we are taking notes left and right. I never wanted to miss a class under any circumstances. He invited some of us -- one of them being me -- over to dinner, and he was just a great sport. He was not a big man in stature, but a big man in intellect. JC: Was there a professor you particularly didn't like? 9 RT: Oh, there were some who I'd rather not name who I didn't appreciate or think that they were at the level they should be. JC: What was the favorite class you ever took here? RT: I guess it was history. That's what I worked at. Let me go back to what I didn't like. We lost -- somehow, I don't know how -- one of the economics professors, and President Dodge brought in somebody in mid-semester, and this guy had written many books and was well appreciated around the world, but he was terrible. He couldn't remember any names, he refused to take any attendance, so people didn't come. You could answer him back and forth. I was told, I can't vouch for this, I was told by the people that say they did it. They invited him out the night before his final exam to join them for dinner in Montpelier, and when the time came, they picked up the tip, and went down to the railroad station, and put him on a train going to Montreal. (laughter) I believe it was true. But he just wasn't accustomed to teaching at our level in that circumstance. He was someone that should have continued writing his books. He was essentially a sociologist, but that was a while. I got called in by the dean for skipping class, and the dean was a great guy at that time. I was a little embarrassed by it, but the class was mostly veterans in this particular -- in economics. You know, they had their way. They weren't required to come to class. If they didn't come to class it chalked up one of a series you could have freer, but cadets didn't have that, so I just played like I was a veteran to old Mumbles [McLeod?]. That's what they called him, Mumbles. When the dean called me in, I got right back on it. JC: Decided you'd rather go back to class. RT: Yeah. JC: Did you ever get in much trouble when you were here? RT: Not really. I came close a number of times. Well, let me go back and talk about Carol. Carol and I met one time when we were in about the ninth grade. She was in Beverly, Massachusetts, and we were living in Hamilton, Massachusetts, at the time, and the Congregation youth groups met at a third place, Essex, Massachusetts. There were lots of people of our ages. You know, these groups didn't know each other. And I spotted her. She was -- wow! Wow, yeah. But I never got to speak to her before we broke up and went back. A couple of years later in Beverly High School -- we'd moved to Wenham, and Wenham didn't have a high school, so I went to Beverly High School. Todd with a T and Wyeth with W happened to have lockers opposite each other on the wall, and I said, "My God, there's that girl." I went over and spoke to her, and she invited me to her birthday party, and that'll show it all started with us. But it came to a point in our sophomore year when I had changed from engineering into history and economics. I had to make up some subject material that I didn't get in the first part, and I went to the University of New Hampshire trying to make it up. I went down on the weekend to her house in Beverly, and I stayed with her aunt 10 who lived next door. She was on my team. But Carol when we were -- she said, "Let's stop this tennis game for a minute. I want to talk to you." We walked up to the net, and she said, "You know, I'm through with this relationship. You're never going to be serious about anything you do in your life; you're going to be a perennial sophomore. I want to do more with my life than you are going to do, and this isn't going to work out." OK, I'll show you. I came back and studied like hell for the last two years I was here and sort of caught up. But it was interesting, when I was invited back at graduation time to be the officer who commissions everybody, and at that time the university ordered a master's or a PhD, you know, honorary to the speaker. Loring Hart didn't tell me whether I was supposed to say anything or not, so I had in my pocket a little thing I would say. It went something like this. It is indeed an honor to be here. I represent my classmates in this ceremony, and I'm very proud of the way Norwich is moving. But I would like you to know that 25 years ago, this very day, I received a letter from the committee on academic degrees and standings that read to this effect: "Dear Cadet Todd, The committee has met and has agreed to allow you to graduate (laughs) based on the circumstances that were not your fault." (laughter) So, you know, that's the way life went for me. I dug in and did relatively well. But another interesting thing about that. I don't know about anybody else, but I had a picture in my mind of VMI, and the Citadel, and all these places as being superior to Norwich in their military training, etc. But when I got in the army I discovered that 50% of them were duds, and it just changed my life around and my feelings about my institution. Yeah, it was strange. JC: When you graduated from Norwich what was the first -- you went into the army. RT: Yeah. JC: Did you go straightaway into the army, or was there a period? RT: Well, some of us -- I think it was 12, maybe as many as 15 -- received an opportunity to go into the regular army, not into the reserve army. I was one of those. About half of my classmates who were given that ability to do that chose not to do it, so there were a number of us that went. Upon graduation we received our commission in the United States Army Reserve, and then two weeks later I was brought into the regular army with another commissioning thing, which happened to be by my father's Norwich roommate, Colonel [Rice?] in Boston. He was running something in Boston for the army at the time. That was sort of fun. Then I went immediately off. We graduated about 15 or 17 May or something, June rather. On the second day of July, I reported in to the 3rd Armored Cavalry Regiment Light at Fort Meade, Maryland, as one of these people you had a regular army commission. So there wasn't any time -- there was time enough in between that the family all went down to Cape Cod for a two-week vacation, but I graduated and went into the army. JC: Now did you get married before you were in the army? 11 RT: No, no. No, no. I was still trying to get back in Carol's good graces. Before I left -- well, I went, as I said, to the 3rd Armored Cavalry Regiment. Now the army was doing something really stupid at that time. They had been told to reduce the army's personnel requirements, and rather than reducing in any reasonable way, they chose to take one-third of every squad, one-third of every company, one-third of every battalion, one-third of every regiment. It was a paper army. It couldn't really operate well at all. But when the war broke out in Korea they took from those drawn-down forces and sent them over as individual replacements, supposedly to go into units that also had the same kind of vacancy that was created now. So we had almost no reasonable training while I was in the 3rd Armored Cavalry Regiment before going to Korea, and these people went into units for which they were not trained. The army was really messed up, really messed up. General Abrams one time in discussing this with a group of officers, after he'd become chief of staff of the army, had tears running down his face. "No army should ever do that to its people. There is no excuse for it, and as long as I'm chief of staff I guarantee you that our units will be ready to fight, if we have to fight." You know, oh. It was a terrible mess over there. So before leaving that unit in which I had a miserable career for that short period of time. For example, it wasn't two weeks later that the post's military police battalion left Fort Meade and went to Korea. Company A of my organization, of which I was a lieutenant, became the post's military policemen. Now, we know nothing about being the post's military policemen, not a thing. There wasn't anything in ROTC, there wasn't anything that lead us to believe. What I knew about policing was I'd seen in movies, and I hid behind the "Welcome to Fort Meade" sign in my sedan, and chased down someone that was speeding, and discovered it was the chief of staff of the post. At midnight I went over and had a bed check in the post's prison, to see that there weren't any knives in there. But I got called in and said, "Hey, come on, get off it. You can go to jail for what you're doing," you know. (laughs) It was crazy. I was trying to do my job as I knew it, but no one was there to supervise me in any way. JC: And how long were you doing that? RT: I left there in September. I went in in July, left in September, and got to Korea in late November, first having leave and then going to the West Coast, going through the checks and balances of travel over there. Just about that time MacArthur announced that the war would be over by Christmas, and as a result the army slowed down the number of replacements they were sending over. This was just about the time that the marines invaded Inchon, and it was followed up with the 7th Division behind them, and trapped the North Vietnamese soldiers below us. It was really a magnificent maneuver. So we were just sitting around in California waiting to get orders. Every weekend we'd go into town, and we'd go into some bar and then talk out loud about how we've got to go, and waiting to go to war, this kind of thing. Somebody would pick up the bar tab. (laughs) Then we crossed the Pacific during a hurricane, and that was something most unusual, as you might imagine. The piano broke loose in the lounge. It had been a troop transport in World War II, and they converted it to be a troop ship but for families to go to Japan or other places. At that time these ships were the property of the army, it wasn't the navy. 12 I remember distinctly there was a captain on board, mostly lieutenants, but this captain on board was a ranger, and he'd a big, puffed-up chest, and walked among us, and told us to stand up straight, and "Take your hands out of your pockets." When he'd get tired of doing that he decided we should have bayonet drill, and issued the bayonets, put them on our rifles, and went up on the deck. Oh, God. I said, "I'm not playing this game." There was a ladder still going up the funnel, in wartime where they had a station to look for submarines, OK. I went up there while everybody else was screaming and hollering down below and got away with it. It's a wonder I ever went anywhere in the army. (laughs) JC: So what was Korea like? RT: Well, let me describe it. We arrived the day before Thanksgiving in Inchon, got off the boat. There was a long, long tidal process; the ship couldn't get close to the docks or anything else. So they threw the nets over the side, and we were to go over the side of the ship and climb down into a small boat to go in. But we had all our personal gear with us. We were carrying great bags of stuff. I had two bottles of whiskey in my bag, and some damn fool says, "Drop your bag into the boat." I did. (laughs) But as a matter of fact, they took our uniforms away from us at that time and said, "We will hold them here, because if everybody goes home at Christmas it won't affect you for a while, and you'll be in a regular army uniform." But we got on the boats and went on the shore. They fed us what was left over from the Thanksgiving dinner, and a lot of canned fruits, put us on a train, and sent us up to North Korea. Each of us, each lieutenant, was on an open freight car, you know, enclosed but with doors on both sides, and each one of them had a little stove in it. It was cold, and we headed north, and every time the hospital train came south on that one track we would pull over maybe an hour before it came by, and then stick around and get back onto the thing. In my one car I had 27 people. Those cars were small. They were Japanese-style freight cars, and they were small. We had nothing but straw on the floor and a sleeping bag, but it was a summer sleeping bag, not a winter sleeping bag, and the stove didn't really heat the thing at all. There were slots in the side of the thing. Anyway. We didn't have any ammunition, and we would get shot at on the train. Now, nobody I know of got hit, but it made quite an impression. But still they didn't issue us any ammunition. There was a major in charge, and he was in the last car, which was a caboose kind of car, tight, a good stove, etc., etc. So whenever the train stopped we as lieutenants would run back and sit in his car with him and then take off again. Many of the soldiers would get off and run in to find somebody in the little town we stopped in and buy rot-gut whiskey. Boy, they were in trouble. One of the people in the car behind me, I was told, went blind on the spot. Maybe he was cured later, but it made an impression. We finally got to the capital of Pyongyang, and they put us on trucks and took us to what used to be a hospital. We went on about the fourth floor and were on cots, or on the floor, kind of thing, and at midnight that night some captain in the army came in and said, "OK, everybody out. Get down on the truck below. Let's go. Get your gear together." Well, we all didn't get there first, and the last of us were turned around and sent back. That batch was never heard from again. The next morning we were loaded on trucks and sent up. But before going they fed us a good breakfast. We went down into 13 the basement of this place -- it was steaming and dark down there -- and we had breakfast on some slate or granite tables. Steam is pouring out of the coffee pots, etc., and I filled my cup with coffee and took a big drink to discover that it was maple syrup. I went forward that day sick as a dog, sitting at the end, at the tail of that truck yurking all the way. I'm sure all those men I was traveling with, "Look hey there, look at that lieutenant. He's so scared he's puking," you know. We went on and eventually we came to a stop, and the captain who was leading this convoy came back and told us to get off the trucks and go into these schoolhouses that were available, right immediately, I mean, just saw them and said, "Take them." We went into the schoolhouse, and he turned around and went back to get "another load," quote, unquote. We never saw him again; he never came back. Here we are with no ammunition, carrying guns, living in a schoolhouse, and the Chinese are moving in on us. They were moving down the mountains on both sides of this thing, and then there was a tremendous, tremendous loss of life up the mountain further, coming toward us. The 38th Regiment that I joined after we got out -- I get the men out, and then I jumped on a mess truck headed south, all trying to find where the headquarters for the 38th Regiment was. The 38th Regiment was part of the 2nd Division, and it lost in about two days, coming through a real tight trap -- there was a river, there was a road that wasn't wide enough for two tanks to pass, and then there was a mountain again on the other side, and the Chinese are up on both sides just raking the convoy. One truck stops, you know, they've got to push it off the edge to get the convoy going again. Now I wasn't a part of that, but I joined the company that did, and when I finally caught up with my unit, it was because I had stopped in from the schoolhouse when I saw the 1st Cavalry Division people pull on in close to us, so I went over and inquired. I walked into the TOC, the tactical operation center, and there was a major sitting in front of a map, on a stool, making little marks on it. I waited a while, and he didn't notice me, and finally I said, "Sir, could you tell me where the 38th Regiment is?" and he turned around and said, "No, but where's the division? Where is the 2nd Division?" I said, "Sir, I have no idea. We're trying to find it. We were left off down here." He said, "I don't know where they are. If you --" It was that confusing. They lost something like 4,000 men coming out of that gap. Now, I wasn't affected, not at all, in any way. I was scared to death at times, but then after that I joined the 38th Regiment. When I went in to meet Colonel Pappal -- yeah, something like that -- he shook hands with one, and passed me a bottle of whiskey with the other one, and said, "Son, you're going to need this." I reported in to the battalion commander, and he at the time was meeting with his staff in a little hutch where the Vietnamese -- the Vietnamese -- the Koreans built their houses of mud and mud brick, and they would cook in an open room attached to the house, and the smoke would go under the floors and heat the house. We were sitting on one of those floors, warm and toasty, and they were passing the bottle of whiskey around this circle as we talked about (inaudible) [00:59:47]. By that time the bottle of whiskey got pretty hot. (laughs) It was a very strange circumstance. When he finally got to it, the battalion commander said to me, he said, "Todd, you're going down to A Company." I said, "Sir, and who commands A Company?" He said, "You do." I had about as much opportunity to learn infantry tactics and lead a rifle 14 company as nobody at all. My buddy who I was traveling with who had some experience in World War II in combat in Europe, came back and went to the University of Illinois, and then came into the army the same as I did, through the (inaudible) [01:00:34], he was sent down to a company that already had an experienced commander. You know. Nobody was thinking. I sent the first sergeant back to division headquarters, he got commissioned, and he came back, and essentially he told me what we ought to be doing. Then we did it. Until MacArthur issued an order, that probably came to him to do it, that said all armored officers that had been assigned to infantry units are to be returned to armored units. So I went down to the regimental tank company of the regiment where my company commander, before coming over there, was an infantry officer who was aide to camp to the commanding general who gave him the tank company in the 38th regiment who didn't know a damn thing about tanks. It was really screwed up everywhere. At a point when I was running the rifle company, I was told that a replacement was on the way, flying in, and he would replace me as company commander. Oh, great, that's good news. The guy showed up, and during World War II he had been in the air force as a bombardier. He had absolutely no infantry experience. He had joined the nearest reserve unit to his home when he was discharged. It really wasn't working out. Where we got replacements, the adjutant would go down and say, "Has anybody been through armored training?" Nobody. Nobody. So there wasn't anybody to send to the armored company except the people that came in (inaudible) [01:02:41]. So we were training these guys, but we weren't -- there were some old sergeants that really knew what they were doing, and that's we made. We eventually had a pretty good tank company. I remember my sergeant was a gruff, old son of a bitch. I walked up to a formation he was holding one day, and his back was to me, and I was walking toward the platoon. And I heard him say "The kid says we got to --" I said uh-oh. "Sergeant [Beach?], come with me," and we went in to see the company commander. I told the company commander that I couldn't resolve this one. He said, oh, very well, I'll assign someone else." Sergeant [Beach?] remained behind. Wow, I've done it. Sergeant Beach comes out. I said, "What happening Sergeant?" and he said, "I'm going to be the lieutenant in charge of the other platoon." Ahhh, God, you know. (laughs) It just wasn't the army I knew later on. Yeah. It was a very sad arrangement. It really wasn't until General Walker was killed in a jeep accident, and he was the 8th Army commander, and they sent General Van Fleet over to run it, and we by that time had moved 125 miles to the rear. We were running as an army. Word got out very quickly that General Van Fleet's orders were "I don't want to see your plans of defense, I want to see your plans of attack." And everyone says, "Sure, sure, General. You look at them, and you'll be all alone up there." Well, by God, he took that army and straightened it out and moved it forward and stopped the Chinese, without much additional support. It was amazing to see that happen. I'll never forget that, that one man deciding that he's going to turn the army around and you'd better fall in line. I did have one experience before that happened when I was with the tank company, and I was in a jeep riding down a road, and the division commander had decided that since we had all these losses, and we're all screwed up, that he had a way to make us all feel proud of ourselves and identify. The methodology he used was that one regiment would have a mustache, another regiment would have sideburns, and another 15 would have goatees. Crazy, just crazy. But I'm driving down the road, and an assistant division commander, a one star, is coming this way, and he went right by, and I saluted, and then he stopped and hollered back at me. I jumped out and ran down to his jeep. He said, "You're not obeying the division commander's orders." I said, "Sir, what do you mean?" He said, "You shaved." I said, "No, sir, I've never shaved." (laughter) God. Yeah. But General Van Fleet really pulled that into order, and he relieved a lot of people. He relieved my brigade commander, gave us a lieutenant to be the colonel's slot in the brigade, who turned out to wind up with four stars in the end. They made the mechanism work. JC: Amazing. Now, you were awarded the Medal for Valor in Korea, weren't you? RT: Yeah. I got a Bronze Star for Valor and a Silver Star for Valor, neither of which I really want to talk about much. I think somebody else would have done better to have them than me. I mean, I was pleased, happy to receive it, proud to wear it on my uniform kind of thing, but there was a lot of that going on to bolster up morale of everybody. JC: Is there anything else you want to say about Korea? RT: I don't know. At the end it was a pretty good experience. When we had gone into a stalemate, we started a rotation system back to the United States, and it was a point system. If you came within a certain period of time, then you could go back at a date specific, so we all knew when we'd be going back. There were points for the kind of job you had and all this kind of thing. It was interesting, I went back to Japan, spent a few days in Japan. When we got on the boat I was assigned -- as I had on the way over -- to a large stateroom, and I think there were 12 of us in it, and up and down cots. It was the same gang I went over with. You know, the timeline of where you engaged in combat were the same for all of us, in different units, and that was really pretty special. Two of them, only two of them, didn't come back, and they were both infantry officers. To the best of my knowledge, from the 38th Regiment that I was familiar with, the lieutenants didn't go back whole. The majority of them were killed. Those that were wounded were wounded seriously enough that they didn't come back to the unit. So it was us armored guys that, essentially, came back together, went over together and came back together. Stopped in Hawaii on the way back, pulled into the port, and there's all these hula girls down on the thing, people with big signs, "Welcome Home, Veteran." I said, "Hell, I'm not a veteran. That's a guy that sits outside the post office trying to sell pencils." (laughs) That came as a bit of a shock to us. But, yeah. JC: Well, once you got back to the United States where were you stationed? RT: Before I got back to the United States, on R&R in Japan, I knew of my rotation date. I called Carol, who by that time had finished her year after Smith at Radcliffe, taking the first year of the Harvard Business School program at Radcliffe -- business school faculty, business school-devised location, Radcliffe. I called her and said, "How about meeting me in New York City on such and such a date at the Biltmore Hotel? We'll meet under the clock." Now, meeting under the clock, there'd been a movie about that whole 16 business. So she did, and we went to my family's house. They'd moved to Scarsdale, New York, at that point. I asked her to marry me. She said, "Give me a couple of weeks." So I went back to visit my family. They're not my immediate family, my grandparents in Quincy, Massachusetts, and my other grandparents in Dorchester, Massachusetts. I went to -- my uncle, my mother's brother, ran a hardware store that had originally been his father's, and he said, "What are you going to do about a car?" I said, "I got to get one." I sold my car before I went over. He said, "Well, I've got a good friend who's honest, and I think we can get a good car." So I went over that afternoon and bought a car and called Carol, and I said, "I bought a car today." She said, "A convertible?" and I said, "Yes," and turned it in the next day and got a convertible. (laughter) I'd do anything to make sure she's sweet. She said yes, we were married on the nineteenth of June of that year, and she obviously had to quit her job to become an army wife. JC: So where did you all go after that? RT: The first station when we returned, and I'm talking now about the same group of army officers that went over and came back together, also went to Fort Knox, and we lived in newly-built quarters that were built by a civilian contractor on the edge of there, which were great for a newly-married couple, but they certainly weren't anything special. George and Joanne Patton lived next door to us, a small world, yeah. I've lost my train of thought here now. (break in audio) JC: And we'll get back started. All right, so we were talking about Fort Knox. RT: Fort Knox being a first assignment together in the army was really great. So different. I mean, Fort Knox was organized. Everything was working well. People were happy. Not that we weren't working hard, because we really were. My first assignment was to a training division. It took the number of the division, the third, and replicated it and then trained, basic training. I was in the 2nd Brigade headquarters working on the planning and that kind of thing. I really was disappointed that I wasn't one of the company commanders, but it turns out that that was a tough job. In the tank company, the guy that headed the tank company had more tanks than a tank division, and it was a mess to keep them all straightened out and going around. So one day I went back home for lunch, and Mrs. George Patton, Sr., was sitting in the living room of our house talking to Carol. She had come down to Fort Knox because George and Joanne had just been married, and Joanne got some kind of disease when they were on the honeymoon in the Caribbean. And I reintroduced myself to Mrs. Patton, and we sat down and talked. She asked me what my job was, and I told her. I said, "But I've got to go. I've got an appointment this afternoon to see the commanding general. They're looking for an aide to camp to the commanding general, and I really don't want that job. I really would prefer to get an opportunity to command a company in the division here." She said, "Russell, General Collier is a very, very fine man. He has a 17 fine family life. He is a very, very successful soldier who commanded the 2nd Armored Division at the end of the war in Berlin. You could learn an awful lot working for him." So I went over, and I got the job, and for the next two years I was the junior aide to the commanding general. I did such things as travel with him when he went to different places for different purposes. My buddies all got a hold of me when they found out I was going to do this job, and all had things they wanted changed at Fort Knox, and I was to be their agent in telling the commanding general how he could change the place. Very early on we went out of the headquarters, down the steps, into the car, went past the post theater. I thought, well, here goes. I said, "Sir, do you realize that on this post now an officer must be in his full dress uniform in order to go to the movies?" He said, "Yes, I know that, and it will remain that way." I didn't have many new ideas for him after that. (laughs) He'd go over to the armor school, and the people that are teaching in the combat kinds of business would say, "This is what we're doing now, General, and what do you think? We'd like your approval of it," and I'd sit in the back of the room and listen to what was going on, and understand it. I would hear the people that had served in combat talk about what you ought to do, and I got a great education. Also, every year there was something called the Armor Warfighting Conference. Twice I was there for that. They bring in all the people that belong to the Armor Association, or were serving in an armored position, all the senior people, and they'd talk about what the army ought to be doing in armor. One of my jobs was to go into the airport in the general's big sedan and his chauffer and pick these guys up and drive them back to the post, and I'd chat with these guys, and it was really fun. I got to know an awful lot of people, army commanders, army staff members, and all this. I really felt pretty special that I'd had this kind of an opportunity. Then we also had at Fort Knox in that time frame an armor board. This armor board, when General I. D. White was the commander at Fort Knox -- before General Collier -- that the chief of staff of the army was not pleased with the way the chief of ordnance was managing the tank program and gave the responsibility to the commanding general at Fort Knox. All the bigwigs gathered at Fort Knox to make decisions about what the next tank would look like, what the next armored personnel carrier would look like, etc., etc. Again, I sat in the back of the room, and young captains and majors, most of them West Point graduates who'd gone off to graduate school and were coming back and using their talents. It was a great, great opportunity for me. We were always invited to the house when the Colliers were having a party, and people would say, "Oh, you're going over there and pass the cigarette butts around with them, aren't you?" "No, we don't do that. We're part of that group." Mike Popowski here in town, his dad was one of those colonels on the post at that time. I really got to know all those people. Not that it was doing me any good, but I learned from them, you know. I learned how to act, I learned when to shut up. It was very useful, and it was a great time. The Colliers were magnificent to us. We had a child while we were living there -- it was Tom, and Tom got burnt badly in an accident at our house. He was crawling across the floor, and there was a coffee pot that started percolating, and he looked up and pulled on the cord, and it came over and broke open on his back. The Colliers came over and relieved us of our 24-hour duty, and they took it over; they sat with that baby. We were their family. It was amazing; it was wonderful. 18 Yeah. I began to really understand what the army was about, that it could be a good army. JC: Well, after Fort Knox where did you go? RT: Let's see. Oh, yeah. When General Collier left, he was to be promoted and going to go to Korea, and he offered me the opportunity to go with him, and I told him that I would much prefer to have a tank company in Europe. While I loved the guy and his family, I wanted a tank company in Europe. He said, "We'll take care of that," and he called up the commanding general of the 2nd Armored Division in Europe, the one that they call Chubby Doan, and told him the situation and that I would be on orders to go over to the 2nd Armored Division and a tank company. He said, "I'll give him a tank company." So, wow! You know, we made it, and off we go to Europe. We pull into Bremerhaven, which is the northern port in Germany, and they send forth a little craft to meet the boat. A sergeant first class climbs up the rope ladder and comes over and starts telling people what their orders are going to be, and I was ordered to something called the 13th Military Intelligence Group. I thought, oh, my God, something's wrong here. The colonel who was in charge of us all on the boat, for the boat trip, he got his orders, and he opened it up, and it's the 13th MIG. He said, "What's an MIG?" I said, "The best I know it's a Russian airplane." (laughs) It turned out that he thought he was going to the 1st Infantry Division for a regiment. Well, we got off the boat, and both of us went down to this intelligence group, went through two different fences, guards posted in towers and all the rest of it, and slept in an open bay area over the officers' club. There were a number of other offices there, and they said, "What are you going to do?" I said, "I don't know. I'm here by mistake. I'm headed to the 2nd Armored Division." They said, "No, no, you aren't. We're all in the same business, fellow. Tell us where you're going." And I said, "No, no. I'm an officer, and I'm going to --" They said, "We understood an armored officer was coming, and he was going to go underground and behind the Iron Curtain, and report on the Russian movements." Holy Crow! That's not for me. So the next morning I went down and asked authority to see the commanding officer of the 513th [sic] MIG. He spoke with me, and he said, "No, you're going down. You're not going to do that; that's rumor. You're going down to the headquarters in Heidelberg, and you're going to be an intelligence officer in that headquarters." I said, "I'm not an intelligence officer." He said, "That's your orders." OK. So I went down to Heidelberg. General Jim Phillips was the G2 at the time, and I asked to see him, and I went right up to his office and told him my sad story, that I was going to go to the 2nd Armored Division -- and he was an armored officer -- "Now here I am an untrained specialist in your department." He said, "What were you going to do?" I said, "Well, General Doan in the 2nd Armored Division had accepted me to come and be in tank company." He says, "I'll talk to him about that," and he reached over -- they had a red phone system that red phones went to the different generals in different locations -- he picked it up and dialed 27 or whatever it was, and General Doan answers the phone, and I'm sitting there. He said, "I got a young captain sitting here that tells me he's supposed to be in the division. Tell me about him, what are you going to do with him?" Well, poor old General Doan hadn't remembered much about the phone conversation a couple of 19 months before or something, and said, "Well, I'm going to make him my aide." And he said, "Like hell you are. I'm keeping him here for that." (laughs) I did it all over again for another two years in the headquarters at [Usera?]. [01:26:32] It was a great experience. General and Mrs. Phillips were a mother and dad to us; they'd invite us to Sunday dinner, and little Tom would crawl around the floor or under the table, and General Collier would feed him peanuts or something. It was a wonderful time, and when the Colliers would take a trip and borrow the commander in chief's train, we went with them. It was marvelous. I saw all of Europe. I knew most everything that was going on in the intelligence field, and it was a great experience with wonderful people. But when he got assigned to go back to the United States, I took the Colliers up to the port to put them on. When I came back, this again on the commander in chief's train, I had the train stop in Mannheim, and I got off in Mannheim. I wasn't going to be stopped again and reported in to the 57th Tank Battalion and for the last year there had a tank company. That was probably the greatest experience of my life. It really was a good experience. We were hard training, we were well trained, good people. In the beginning we had a wonderful commander who was a major, and the division commander, General Doan, didn't want to put a lieutenant colonel in that slot. He wanted this man to get that experience, but eventually they had to pull him and let -- the lieutenant colonels were backing up. So we were out maneuvering and we came to the last day of the maneuvers, and the new battalion commander arrives, and we have this party in a beer hall. The new commander arrives, and one of the company commanders in Charlie Company walked up to the head table with two boots of beer. You know what that is? Glass things that replicate a boot. Big. He puts one in front of each of the two commanders and says, "Let's see who's the better man." This poor guy that has just got off the train coming down from Bremerhaven and crossed the ocean picks up his boot and starts to drink. The battalion commander we love drinks it down and wins the contest, and the new battalion commander was so tight from drinking that beer too fast his feet slipped out from under him as he sat at that table and went right down under the table. (laughter) That was his first day of duty, and he didn't improve much after that. We were all pretty cocky, the company commanders; we were doing a lot of good things. But he knew nothing about it. We told him -- we were told that he had served in a tank battalion in World War II, and that's all we knew about him. It sounded great to us, a guy with some real experience. Well, it turns out that he reported in to a replacement company, and they said, "Take this truckload of men and go forward to point A. There will be a sign on the road at so many miles or kilometers. Turn left in there, and that's where your unit will be." Well, he got down there and made the turn, then went up, and three Germans come out and say, "Achtung! Put him in the compound!" and he went directly to the prisoner-of-war camp. He never had any experience. He'd been a public information officer before, and he was terrible. He was so bad that in a morning meeting every time, when he would suggest something the other three company commanders, we'd sort of nod or shake no. And "Well, what's the matter?" You know why? We didn't get any leadership out of him at all. When it came time to leave there, I had probably the most frightening experience in my life. He stood up in front of the entire battalion officer group and said, "Well, now that Captain Todd is leaving maybe I can take command of this battalion." Oh, my God. 20 Oh, my God. He gave me an efficiency report that would sink anybody, but it just turned out that in that moment of time the army changed the efficiency report system whereby your commander rates you, and his boss rates you, and then a third person rates what they did. Well, the third person turns out to have been the fellow that had been recently the brigade commander, and he knew me, he knew my performance, etc., and he sent back the efficiency report to be redone. Ho. (laughs) Yeah. Those were good times though, good times. Scary times, but testing, really testing you. JC: Because you were right there in Germany during really the height of the Cold War. RT: Yeah. As a matter of fact, one time we were out on maneuvers, 200 miles from our base, when the French and British moved into Suez, because the Egyptians said they were taking over the canal. There we are sitting out in the woods saying, "Oh, my God," because the president had said, "Oh, no, you don't." Eisenhower said, "No, you don't. You can't do that. We give you a lot of money to bring your economies back from the war, and we'll stop it tomorrow unless you withdraw." But we didn't know all that, and my guys are saying "We're going to gyro to Cairo," you know, that (laughter) kind of stuff. We finally came back. But if we'd had to go, I haven't seen a unit that would be any more ready than we were. Yeah. It was really a great exper-- In a company command, everybody doesn't have to bypass the battalion commander who's a dud. But when you do have to do that, then you're really thinking on your feet. It was great. JC: What was your next assignment after that? RT: Would you believe back to Fort Knox? JC: Oh, really? RT: Yeah. I went back there to go to the Armor Officer Advanced Course, which was a nine-month course in there, in which they were teaching you at the next level. Now the course we took before at Fort Knox was a course we should have had before we went to Korea. I came away with a great impression of how good that was. It was excellence. When I saw General Collier working with the instructors and telling them how to handle this kind of thing. When I came back three years later, it was a well-organized organization. In fact, General Abrams had been there as the head of the command department. It was a first class education. I really and truly look back upon my Norwich experience as not up to that standard that the army was producing there. At the end of that course I had talked my way into becoming one of the instructors in the command department, and I was thrilled to death about that. On graduation day I'm sitting in my chair on the aisle, and as the assistant commandant went by my seat he stopped and said, "You're going to be working in my office." (laughs) So I then worked for Colonel Chandler, who was a first-rate soldier. He had been horse cavalry, in the Philippines, and was on the Bataan death march. He was really very much a gentleman, very much strong willed, and very much of a tutor, and I worked out of his office. My job was to arrange the schedules of the classes, and we had all kinds of classes -- enlisted classes, officer classes -- so that they would mesh how 21 many people, how many classrooms do we need, how many instructors do we need, on what day are we going to do it? I was bringing home page after page of long paper, and on the kitchen floor working out the details of making this thing work. It was great, but, again, there was an intermediary. There was a lieutenant colonel who was my immediate supervisor who, again, I thought to be a dud. On my first day of working there he said, "That's your desk right over there." And I'm, "Yes, sir." I went over to my desk. Now what do I do? Here I am, I found my desk. There was a major sitting at a desk facing me who never looked up. He was just scribbling away, scared to death of this guy evidently. A few minutes later he came over and said, "Well, here's the first project I want you to do. This is it. I want you to study this, and then rewrite it, and we'll discuss it." Fine. It wasn't five minutes later, he came over and said, "No, I want you to do this one instead." I went through about six of those before I understood what I was doing. I was hopeless that anything was really going to happen. That same day he came over and looked over my shoulder, and I looked up, and he said, "What are you writing there?" I said, "Well, sir, I'm writing myself a note so that I will be able to put these things in the appropriate order." He said, "Well, you're not saying it very well." (laughter) It was awful. My out was Colonel Chandler, and a major got assigned to the office, and he very quickly understood what was going on here and went in and talked to Colonel Chandler, and Colonel Chandler moved him out. Again, we got a very, very fine operating organization going. It was good; it was very successful. But, you know, every time there's some kind of a roadblock in your career, you've got to stop and figure out how the hell you're going to get around it. JC: What was after Fort Knox? RT: Twenty more years of -- let's see. I graduated from Fort Knox. I was selected below the zone for a promotion. Do you know what that means? JC: Uh-uh. RT: When you're considered for promotion a board meets in Washington, and everybody whose career appears between this date and this date is considered. Isn't that right? Well, what they started, and I don't know if they're still doing it or not -- I think they are -- they would go below this zone and choose certain people to be examined with this group, and I was lucky enough to do that and really jumped ahead. In the headquarters there was Major Howard from Norwich University. Major Howard didn't graduate from here, but he was an instructor when I was a student here. He was in another department, or I didn't see much of him. But when I came out on the below-the-zone list, there were two of us at Fort Knox that came out on it, and he called me on the phone, and he said, "Well, I thought Frank would make it, but I never thought you would." (laughter) So things are weird, but Leavenworth was an exciting time. I was a captain. The majority of people were majors and lieutenant colonels. A real shock of my life in the first day was seated at tables, and there's a blank card in front of you, and the instructor said, "Now write your name on it, not your rank. Write your name on that card." Well, the guy sitting opposite me was a lieutenant colonel, and I was a captain, and I don't know his rank. What do I call him? We were all calling each other by their first names 22 rather than you find in a unit. That (inaudible) [01:41:04] like that, I'm up against it here. So I worked hard, harder than I've ever worked, and at the end of the halfway mark in the course they gave us standings of where you stand in the course, and I was number five or something. I said, "I'm working too hard." Yeah, that was good, a good period in our life. We had Saturdays and Sundays off. I had a little golf group I played with on Saturdays, and Michelob beer was local out there. We'd buy a pitcher -- the loser would buy a pitcher of beer, and that was a big deal. That was a big deal. JC: So when did you go to graduate school at the University of Alabama? RT: Strange you should ask that. When I came to the end of the course at Leavenworth a general officer, a brigadier general, came out to the course to announce to the armor officers, to the infantry officers, etc., what your next assignment would be. About the third name he read was a good friend of mine, and when he read off where he was to go this guy went "Ooohhh." The general looked down at him and said, "What's the problem?" He said, "Sir, I don't think anybody in your office ever read my request." "Oh." He said, "Major so-and-so, come out here." The guy comes out from behind the curtain with a big notebook, and the guy flaps through it, and he looks down, and he says, "I don't know what you're complaining about. It says right here, 'Anywhere in the world but Fort Knox.' And you're going to Fort Knox, your second choice." (laughter) Then he got to my name, and he said, "I want to see you right after this." I thought, oh, God, what now? So I went in, and he was in his office. There was a temporary office. And he said, "We've got a problem here," and I said, "Sir, what is it?" He said, "Well, they've got you going to graduate school, and as the chief armor officer I want you to go to an armored unit." I said, "I have a choice?" He said yes. I said, "Where will I go if I go to an armored unit?" He thought for a minute, and he said, "You'll go to the tank battalion in Hawaii." I said, "Can I discuss this with my wife at lunch?" and he said, "Sure," and I came back and said, "We have decided that we're going to go to graduate school," and that's how that worked out. JC: So you went to Tuscaloosa instead of Hawaii. RT: Yeah. (laughs) JC: Now, what degree did you get at Alabama? RT: MBA. It was a good tough course, but it was in the process of changing the curriculum of business schools, and some of it was very tough. Part of it was very simple, but some of it was very tough. I established a schedule where I went in very early in the morning, got in there before 7:00 every morning, went down to the basement of the library where I had an assigned carrel and started working until it was time for a class to begin. I'd go up to the class and go back to the basement, eat my lunch in the basement, go home at 5:00, and hardly ever did any midnight work at home. We lived a good, wonderful family life in Tuscaloosa. Now, it wasn't all easy. There had been the problems of the colleges not admitting blacks, and the president of the United States pushing hard to make them do it. 23 Then there were the riots at Ole Miss, right at that time. The army sent down its chief person who determines whether the applicants will go to college -- army applicants -- and to which college they will go to. So we all gathered, and there were people taking nuclear physics, and [we have to?] discuss with him, and he talked it back and forth, etc. Finally one young captain in the back said, "Sir, this is all very interesting, but the army's practically at war with our citizens. What the hell happen-- What do we do? What are our orders, and what are our instructions here at the University of Alabama, if the same kind of thing breaks out on this campus?" This poor old duffer who'd been the president of some college someplace sort of shook his head and said, "Well, I hope you'd be on the side of the government." (laughter) That hit right in the heart of soldiers. But it was a good program. When I left I was going to be assigned to the headquarters in US Army Europe in the comptroller's office, and you're required to stay in that position for three years to make up for your being chosen for that job. They want to use your knowledge and experience. Just before I left they changed it, and I went to the US Army Support Command in France, which had 57 separate organizations that it commanded, to include a pipeline that came in at St. Nazaire and went out to all of the air bases and army refueling, etc., and repair of tanks, repair of everything. We took German factories over, used Germans. It was a very, very exciting assignment in terms of technology, but I got assigned to the comptroller's office in that damn headquarters, and I was one of three soldiers. The rest were all civilian employees, or French. One of the people that worked for me was from Yugoslavia; he'd escaped Yugoslavia. So it was a mixed up kind of place. We lived at a French house down by the railroad station. We didn't want to live in the government quarters, we'd done enough of that. We wanted to have an experience in France. From that point of view, it was wonderful. The job was terrible, just terrible. They expected me to know everything that they did in their routine because I'd been to this business program. Well, I had to really move fast to catch up with them. My boss was a man by the name of [Birossi?]. He'd been an Italian-American soldier in World War II who married an Italian and never went home, and when they created the support command then he stayed on in Europe and became a very important man in the headquarters as the budget manager of this very vast organization. I worked like hell to try and get it straightened out. They first gave me the responsibility of working the budget of a couple of the major organizations, one the tank rebuild plant, which was -- God, it looked like General Motors out there. I finally got frustrated with it all. We'd all sit in a room, roll out our papers, and bring in the guy, the comptroller, from that organization, and you'd sit facing each other with Mr. [Birossi?] looking over your shoulder, and you'd work out a budget for them. How the hell did I know? I didn't have any basis for doing it, but we'd discuss it to get it. When this was all over and calmed down I said, "This is stupid as hell," to [Birossi?]. He said, "What are you talking about?" And I said, "We've got the world's best information technology program right in this headquarters, those guys that are working the plants do it all by technical means, punch cards, and here we are sitting around trying to argue about a number on a sheet of paper that doesn't mean a damn thing." He said, "What do you suggest?" I said, "I suggest we go to talk to them, get onto their system somehow, and work this thing out that we can make a reasonable stab at it." He said, "OK, wise guy, do it." 24 Now, there was a lieutenant colonel in this overall office who was Birossi's boss, and I went to see him and told him, I said, "Now, I'm not competent to do this. There's no question about it. However, if you give me two of those young captains of finance that work down the hall from me, I can get this thing started and going." So he assigned these two guys to me, and we changed the whole system of how we did the budgeting of US Army Europe. I got some kind of an award for that. Then they put me in another job where I had all kinds of stupid responsibilities. I had a responsibility for efficiency of each of these many, many organizations, and I got permission to send people -- Frenchmen -- back to the United States to be trained in each of those depots to do it. Then we pulled all of this together right as the secretary of defense had initiated a program to improve work force relationships, his program, and they sent it out and said, "Everybody in the army, navy, and the air force will use these procedures." And my two-star boss said, "No, we won't. We're not doing that. We got a god system, we just got it started, and, well, that's the way it will be." OK, you're the boss. So six weeks later, maybe two months later, there's a message sent to the commanding general that said "We're sending over someone from the Department of Defense to look at your program." I got called in to the CG's office, and he said, "You got two weeks to put this program in place." Well, you know, I was put into a position where I got attention, and I could do what I wanted to do, and I could get help to do it, and everything just sort of worked together. It was a great experience. But, again, it's a case of speaking up and saying what you think is wrong and finding a way to do it. I went in on the train from Orleans into Paris to the IBM plant with boxes of punch cards in my (inaudible) [01:53:43] and brought them into IBM, and we worked it out with them to do it at first before we turned it over to our own organization. That's because if we screwed it up, we'd screw them up badly. But those two finance captains did all the work. I just plowed ahead. Another time, in that same job -- I really thought -- when I got there I said, "My career is ruined. My career is ruined. Who's going to believe that I was in a damn headquarters for a support group? No, uh. I'm an armored guy. No." But anyway, they came up with another program, again, out of the Department of Defense. This time it was to work specifically with -- I can't remember the name of it, but, again, it came out of the secretary of defense's office, and again I got the job to do it. But this time I had an opportunity to start from the beginning with it. It was a matter of saving money, and we were supposed to put out programs, out to our subordinate units, and help them find money and other ways of doing business (inaudible) [01:55:09]. We started with the laundries, a simple thing, and went into the laundries with the people we trained, and they would say to the laundress, "How can you do your job better?" They'd say, "Well, I've been working at this for six years. If we did this, and that, and the other thing," and all of a sudden we weren't doing anything but saying "How do you do it?" and then helping them do it, and getting their boss to agree to it. Well, then you had to take all this information and turn it over to another agency who would check your figures, and numbers, and back and forth, and everything. That all seemed to work out, and things were going along rather well when they put me in for an award as the civilian of the year for product improvement. I was called (laughs) into Heidelberg, and they put on a parade, and the commanding general and I are -- there were other people, for other reasons, being recognized that day. I'm standing 25 beside the commanding general when the troops are passing in review, and he said, "What the hell are you doing here? This is a civilian award." I said, "Sir, you signed it." (laughter) And off we went. I just kept working. Living there was great sport, except the French are crazy. We lived in a neighborhood, as I said, on Rue de la Gale, and the house was an old one. It was rent controlled, and we had to slip the landlord money on certain days, and you'd walk up to his house with a paper bag full of money. A door would open, a hand would come out and grab the paper bag out of your thing, the extra money for the -- crazy. In the neighborhood we never made close friends except in one instance. Our youngest daughter, Ellen, went to French school. The other two kids refused; they were smart enough not to do it. Ellen and her friend [Pascale?] (inaudible) [01:57:36] walked to school with her mother and Carol, over to school. The ladies walked back from school. After lunch, walked over, back to get, march them over, again, at the end of the school day. And they talked, and they talked, and they talked. Not a single word of English was ever spoken for three years between these two women. We get back to the United States and got a very nice letter from her, in English, and she said, "You never would have improved your French the way you did if you knew I had been a nanny in Great Britain and speak English." (Cates laughs) Now, that's the dirtiest, rottenest trick I can ever imagine happening. (laughter) When we had a problem with the house, you'd try and go out and find someone that would fix the faucet. Now, there are four sizes of pipe, and there are 12 sizes of faucets, and there are 14 sizes -- and they ask you which one do you want? You don't know. So somebody has to come and measure it and go back, and two days later you've got water running again. When it came time to buy coal, we went down to the place you buy coal, and it was a storefront on the main road, right in the main store, and he's got little glass canisters with different kinds of coal in the window. You don't buy coal that way anywhere else in the world. We went in, and he wanted to know how many radiators we had in the house, and how many veins each radiator had, and how many sections were in the stove, and then he could figure out how many tons it would take to heat the house. He didn't ask if there was any broken windows, or open doors, or boards off on the roof. They did it totally unscientific. Then when you come to that decision, then they say, "Now do you want it from Belgium? Do you want it from --" you know, down the list. We want anthracite from Belgium, OK. Then they come and dump it in the house with buckets in the window of the cellar, and the whole house is covered with coal dust everywhere. And it was expensive. Living there was not easy, but we made a pact that we were going to go once a month with the kids to Paris, every time, every month, and we did, and we traveled a lot. Not any great distances, but we loved parts of France. But the French were very difficult to live with. JC: Oh, I'm sure. I've been there once. (laughs) RT: The worst one was my father had a cousin who was, in relationship to Dad, it was about six up from him in the corporation, and he was the chairman of the board. We got a call that he was coming to visit the French company that was owned by the American company, and they were going to come down and see us in this hovel (laughs). And just about the time we knew that they were coming but not exactly when they were coming, 26 the French left us with a bit of a problem. When they put in the sewer system, they left the septic tank in the house, in the basement, made of clay, and it began to leak. Do you have any idea what living in that house was like? You couldn't flush a toilet. When I'd go off to work and leave Carol, they had a deal with these crazy guys coming in, and eventually they came in. One guy came in, and he took off the top of this thing, and then he went away. She chased him down, and he said, "Oh, you've got to hire somebody else. The union won't allow me to put the hose down in here and suck out what's left. You've got to find that guy." And it went on, and on, and on, and trying to live in that house. Fortunately we got it cleaned up before Uncle George showed up for lunch. (laughter) JC: Sounds like it was quite difficult living in that house. RT: It was very difficult. Every single day one of us crossed the street to the bakery that was directly across the street from us, and we'd order a demi pan, and bring it back for breakfast, or something else. And every single day that one of us went, my own experience was I'd walk in the door -- "Bonjour, Madame." (laughter) The only guy that spoke to us lived next door, and the reason he spoke to us was that nobody else in the neighborhood, or the town, or the city would speak to him, because he had been a butcher during the Nazi occupation and gave the Nazis all the best cuts of meat. We had no phones. It took three years to get a phone, and it was a three-year tour. If you got a phone, you had nobody to call; they'd all gone home. They're crazy, just crazy. (laughs) JC: So what was the next assignment after France? RT: Well, while in France the Vietnam War broke out, and people lieutenant colonel level in Europe were being pulled back to the United States and given a command in Vietnam. So I applied to get a command in Vietnam, and they said, "Oh, no, no, no, no, you haven't finished your tour for having gone to graduate school. You can't possibly go." This is talking to somebody back in Washington. Then another job opened up, and they needed a lieutenant colonel in an armored battalion, and I called them back again. I said, "I'll come back to this job after that. How about that?" "Nope, we can't do that. We can't do that." Eventually they said, "OK, when you come home from --" I put enough pressure on them. "When you come home from France, we'll send you to Vietnam." And when we came home from France, they said, "No, you're going to go to the Armed Forces Staff College. You've been selected among the army, navy, and air force to go to the Armed Forces Staff College, for six months. After that, we'll get you a job that will get you to Vietnam." Well, you know, it's frustrating, just terribly frustrating. After the Armed Forces Staff College they told me I would go to Vietnam, but first I would go to pick up 57 tanks that had just been manufactured of a new design, and I was to form the tank battalion in the United States, train it in the United States, and take it to Vietnam. When that day came, ready to go, we had three rounds blow up in the chamber back at Aberdeen Proving Ground, and they said, "Hold it. You're no longer on the list to go. But you are going to go to the Naval War College." I couldn't get to Vietnam! It was very difficult. 27 JC: What was the Naval War College like? RT: Terrible. The Naval War College, well, we called it the sleeping room. They had two major speakers every day, one in the morning, and one in the afternoon. That was fine. I mean, I loved to hear them, and they did have a message, but it wasn't work. It was sitting there like you're turning on the television. There was no challenge to this thing at all. Now you could go and get a master's degree along with it from George Washington, but I couldn't, because I had a master's degree, so they weren't going to let me take that program. So they hired somebody the University of Massachusetts had fired from their Economics Department, an old man, to be my mentor and take me through a separate program -- nothing comes out of it other than a dissertation at the end. OK, I'll put up with it, but he was awful, and it was a waste of my time. You never had time between these people to really go to the library and do something. It was 20 minutes. What can you do in the library in 20 minutes? No, you don't. Everyone went and get good coffee, sat around and talked, etc. Oop, time to go back into the bedroom. There was nothing going on in terms of substance in the place. When I had my first time as directing my little group, I worked long and hard on the assignments, and came in the next morning and said, "OK, let's see. Now we had readings in this one, and then we had a differing opinion from this requirement, and then this one, and another one. Commander Jones, what do you think about this?" "Oh, shit," he said, "You don't think I pay any attention to that, do you? I'm in the George Washington program. I'm not going to do any of this." That was a general attitude. There wasn't any depth to what we were doing. One day the admiral in charge, who'd married a British lady and had just come back from another tour in London, said, "How would you like to have lunch at my house with a guest speaker, Todd?" I said, "Gee, that would be very nice, sir." I got up there to discover there were 12 or 13 of us at separate tables and he and the speaker was at another table. What did we do? We sat around and chatted, and ate his food, and left. He said, "How'd you like that?" I said, "What are you referring to, sir?" He said, "Well, the opportunity to be with the speaker." I said, "We weren't with the speaker. You were with the speaker." "Well, how would you handle that?" "I'd put in a round table, and we'd all sit around and talk." "What a great idea." Really, really bad stuff. So he did, and then he invited me to come, and I went, and he said, "How did that go?" I said, "Sir, that was wonderful. But if you did that in the classrooms it might help, too." "We don't have round tables in the classrooms?" He'd never been in a classroom. We didn't have one single naval officer who was nuclear qualified come to the course. They sent them to the National War College. We didn't have one single graduate of a senior college who was on the faculty. I could go on, and on, and on about how bad it was. But one day, in Vietnam, I was sitting at my desk outside General Abrams's office, and I got a call from the naval head in Vietnam. I'm trying to think of his name. I know it as well as I know my own. But anyway, he called me and said, "Russ, I got to see General Abrams." I said, "Well, he's tied up at the moment. Come on up and sit down, and I'll get you in just the minute I can break into it." He said, "Good," and he came up. We sat there, and he said, "I got to talk to General Abrams. They're going to announce this afternoon that I'm the new chief of naval operations, and I don't want him to hear it from anybody else but me." I said, "Oh, have I been waiting for this." He said, 28 "What are you talking about?" I said, "You can do something about the Naval War College that I couldn't," and I laid it out for him, and he fired the guy when he got back there. This is Zumwalt, Admiral Zumwalt. He fired the guy and changed all the programs. I mean, they were tough on him, and they've got a good school there now, or at least the last I knew of it, a very good school that has been accredited. But it was awful. JC: Did you finally get to Vietnam after the Naval War College? RT: Yeah, that's why I was sitting in General Abrams's office. I was to be sent over to be on the command list, which meant this list of people the army feels are capable of doing a job as colonel in a combat unit. They sent my name over, and then they called me back and said, "We've withdrawn your name." (sighs deeply) I said, "Come on, guys. This isn't fair." He's "Hold it, hold it, hold it. They're looking for an assistant to General Abrams, and we've sent your name in." I said, "Look, I've met General Abrams a few times. I don't think he was very impressed with me. I don't think he'll select me off of any list of yours." He said, "There is no list. We only sent your name." (laughter) So I went over there, and I sat for, oh, eight months I guess in General Cao Van Vien's office, who was the head of the Vietnamese armed forces, and I acted as a liaison between General Abrams and General Cao Van Vien, of which there was no requirement. Those guys talked to each other whenever they wanted to. But I represented General Abrams when General Cao Van Vien called the other -- the Koreans, the Australians, the New Zealanders, etc., etc. -- together on a Monday morning to have a meeting, and that was interesting, and I learned a lot, and I met a lot of people. Eventually the secretary of the staff rotated home, and I took his slot. You actually work for the chief of staff, but I read and decided which messages that came in that night would go into General Abrams the next morning, so I got to work very, very early and stayed very, very late, day after day after day, seven days a week. But I really loved working for the guy. Every Saturday morning we would meet with the commanders of the army, navy, air force, etc., the CIA, in the basement of our building, and it was general so-and-so, admiral so-and-so, etc., and Colonel Todd. And Colonel Todd sat in the back of the room and checked -- again, a great learning experience. Watching the interrelationship between these very, very senior commanders was a great experience. Then I went with General Abrams every Monday morning down to brief the ambassador. We'd drive down in his sedan. On Sunday I'd prepare a book for him that he'd go over, and then he'd have that in front of him. He never read it. He never sat in front of the ambassador and read it. I'd be on pins and needles all the time that he'd turn to me and say, "What the hell's this?" (laughs) But he was great. Then I got a command. I left the headquarters and went out and joined the 24th Division as a brigade commander, and I'd been there about eight days when it was announced that the brigade was to go home. (laughs) The next day I got a call on the radio, out flying around in my helicopter -- I had seven battalions in the brigade at the time -- from the corps commander, General Davidson, and General Davidson said, "Meet me at coordinates so-and-so," and we both flew into a point. He said, "I'm pulling you out of this. I've got a problem with the Royal Thai Army. The officer we have working 29 with them is not acceptable any longer to the Royal Thai Army. I need somebody tomorrow, and you're it." That was the craziest thing I've ever been involved in. Wonderful, wonderful Thai commander, who began his military experience at age five in a military academy run by the government. He finished his education in France. The French owned Indonesia. Thailand (inaudible) [02:16:30]. So there we were. Day in and day out, he and I would receive the same briefing. He'd get it in Thai, and his aide-de-camp would give it to me in English. We never ever, ever came to the same solution. We were generations in thought apart. For example, in World War II Thailand never declared war on anybody, but went to war against the Allied forces when they thought Japan was winning. This fellow was a captain in the Thai Army, and he did something very spectacular -- whatever it was, I don't know, very heroic. He was called back to the capital, and he was given the Royal Order of the White Elephant or something. They'd give out five for every war. This was something very, very special, parades, the whole business. He went back to his unit, and then the Thais decided that the Japanese weren't winning the war, and they changed and became our allies. Now you're not going to believe this. They called him back and took the medal because he was fighting on the wrong side. (laughs) I could go on forever on this. My brain couldn't absorb it. When I'd left that and gone back to the United States, I guess when this happened -- I don't remember where I was, but anyway, I wrote him a letter, and I said, "What in the world is going on in Bangkok? You were the commander of the 1st Division, responsible for the security of Bangkok. Your father-in-law is the dictator. They're rioting in the streets, and, to the best I know, nothing's happening." He wrote back to me, after some (inaudible) [02:19:06] time, and said, "Well, you just don't understand our way of thinking. The soldiers had killed some civilians who were rioting, so I went back to my BOQ and stayed there two weeks, and when I came back my father-in-law had been deposed, and the fighting was over." Huh? (laughs) And it wasn't that he wasn't a good soldier, and it wasn't that he was afraid of anything. No, we'd fly around in his damn helicopter and take it places I never would have gone. On the other hand, he had some VIPs coming over, and he said, "We can't take the helicopter today. I'm going to use it tomorrow for some Thai VIPs, and I don't want any fingerprints on it, I don't want to make sure there's no bullet holes in the thing. We'll just take this other thing." What? We couldn't come together. At one point, the real one that almost got me in trouble -- I think it was on Thanksgiving -- our base camp also had three units in it from the 1st Cavalry Division, and the Thais, and the Thais who were responsible for the security, and I was responsible to the US headquarters. Well, on the big army base, maybe 15 miles away, on Thanksgiving night everything went up in the air, flares, and shooting, and machine guns, and all the Thais thought this was great, and they all did it. He called me in the next morning, and he laid me out. He said, "No Thai would ever do that. Your Americans did this." Well, OK, I'll suck it up. "I assure you it won't happen again, sir." So come New Year's time, I put out to my staff with each of his units, where they normally served, to stay with them all night and record everything that happened in that TOC. Next morning he got me again when I went in there. I said, "Sir, before we say anything else, I suggest you talk to your TOC officer." He went down there, and those 30 guys, we made them record everything, and he discovered that it was his units that were doing it. What do you suppose his answer to that one was? JC: I don't know. RT: He called in his senior officers and said, "I'm resigning from the army. You've let me down." And he went back into his hooch and stayed there for about three days. I woke up at the end of three days early in the morning, and the whole goddamn Thai Army that was posted in Vietnam was out there in a formation. I walked out to see what was going on and stood behind him -- he was up on a platform -- and they all apologized, etc., and he forgave them, and they went back into the woods to their positions. They'd left their fighting positions to come back and apologize to the commanding general. JC: Oh, wow. RT: (laughs) You can find one worse than that, I'll bet. My goodness. JC: Want to stop again? (break in audio) JC: Let's stop here, because we've done about another hour and 10 minutes. (break in audio) RT: Let's -- (break in audio) [02:23:15] JC: All right, this is Joseph Cates. Today is May 19, 2016. This is my second interview with Major General Russell Todd. This interview is taking place at the Sullivan Museum and History Center. This interview is sponsored by the Sullivan Museum and History Center and is part of the Norwich Voices Oral History Project. So when we left off last time we had gone through Vietnam, and you're ready for your next assignment. What was that? RT: OK. When the Royal Thai Army left Vietnam I moved out to a brigade, as I said earlier. But the time with the brigade was very unsatisfactory to me as a professional. It was a little more than a month, and that's not what I considered to be a command. So thinking about what would happen when I got home, I called to the Pentagon, talked to the people in armor branch. A lieutenant colonel sits on a desk and shuffles the papers for colonels and helps make the decisions. I told him I wanted to have a particular command at Fort Lewis, Washington, that I knew the command was about to change. And they said, "Oh, we've already appointed somebody to that port. But you are coming back to go to the Pentagon." 31 I had fought off the Pentagon earlier in my tour. When I was working for General Abrams I got a call from the Pentagon that said "We're bringing you back to the United States because a new position has opened up, and it calls for a brigadier general, and although you're only a colonel, we want you to fill that position." And I said, "Tell me about it." They said, "Well, you're going to be the army's first drug-and-alcohol-abuse officer." I said, "You've been watching what I'm drinking." He said, "No, this is what we've got in mind for you." And I said, "That isn't going to work. It just isn't going to work. I'm over here on a two-year tour, and if you want me to leave here, I'll give you General Abrams's telephone number, and you can call him and ask him to release me." Well, no, they didn't think they would do that. (laughs) So when I went back I went to the Pentagon, and there I went to work for a four-star general who I had met several times, because he traveled to Vietnam back and forth, General Kerwin, a wonderful, wonderful soldier. And when I reported in he told me that I was going to be the head of the department that he supervised for the Modern Volunteer Army. My job would be to coordinate all of the programs that were going on both at posts, camps, and stations around the country and around the world, and also within the Pentagon, to evaluate where we ought to be going. Well, OK. It wasn't my first choice. I had about, oh, 10 lieutenant colonels working for me in a very small office that didn't have any windows, and there was a lieutenant general working in the chief of staff's office whose title was the chief of modern volunteer army. So I was torn between two very senior officers who didn't agree with each other very often, and the job went on, and back and forth, and up and down, but a lot of answering letters from the Congress and this kind of thing, and then evaluating things that came from the field. Well, one day I was up in the next level in the Pentagon, because I'd been called by that lieutenant general, and he started chewing me out just something awful for reasons I couldn't explain. Finally he said, "I'm going down and see General Kerwin." My boss. What the hell's this about? So I was standing alone in his office. He went out a side door, and I said, "I've got to get to General Kerwin quick." So I picked up -- they have red phones that go between the very senior officers. I picked it up and dialed General Kerwin's office, and he has to answer that, no matter what's going on. And I said, "Sir, we got trouble," and told him what was going on. I saw him later in the day. He said, "Thanks. That really made a difference." From that moment on, he treated me like I was one of his best friends and had faith in what I was doing. Now, they did bring back in a major general who had just stopped commanding the 82nd Airborne Division, and he came in, and he was my immediate supervisor. But General Kerwin made a proposal -- not a proposal -- instructions to everybody about that time that said "Everybody that works for me in the deputy chief of staff personnel office is going to spend four years in this job." I could see my chances of getting a second shot at a brigade just going out the window. Carol and I had bought a house in Washington, the first home we ever owned. In France it was a rental, and everything else was army quarters. So this was special. She loved that house. She took a job in Washington, DC, in the personnel department, and then she had done a lot of that before, and that was sort of a big part of what she had done at Radcliffe after Smith, and she loved that job. In fact, everywhere we went she tried to find a job that would keep her busy and active. 32 So there we were, balancing back and forth. Now what do I do? Well, I'll go back to my old trick and call the people in my branch on the phone, and I called this young man early one morning before anybody else was in the office, and he happened to be there. I told him my plight, that I'd been really cheated in that one month I'd had in the thing, and General Davidson had said I was coming to Europe with him to command a brigade, and that didn't work out once he found out I'd never been in the Pentagon. "So I want a command, and I want to lay it out right now. I want you to start working on it." He said, "Sir, I'm not sure I can do that." I said, "Well, what time do you come to work?" He said, "Well, I'm in here by 8:00 every morning." I said, "Get in at 7:30 on Monday, because I'm going to call you every goddamn Monday I'm sitting at this desk," and I did. Eventually he said, "I've made an appointment with you with my boss, Colonel [Touche?], who oversees all the branches for colonels." I walked over, and it was my old friend from Fort Knox who had been the senior aide when I was the junior aide to General Collier. He had talked it over with the committee that makes these kinds of decisions, and they were going to put my name in nomination to go back onto the brigade commanders list. Great. A few weeks later I get a phone call that says "We put your name before the committee, and you are on the list, and you're number two." Uh-oh. I'm supposed to spend four years working for General Kerwin? (laughs) So a little later they call back and said, "Whoa. Wait. In the 2nd Armored Division the brigade commander has moved up to be chief of staff, and that brigade is open." I said, "OK. Now you guys call General Kerwin and tell him that you're pulling me out." They said, "Like hell we will." (laughter) So I went to see General Kerwin, and he sort of grimaced and (inaudible) [02:32:24]. He said, "You know my policy." I said, "Yes, I do, sir, but this is a once-in-a-lifetime opportunity for me." And he said, "I'll tell you tomorrow." So the next day he called me, and he said, "Against my better judgment I'm going to let you go to that command. But let me tell you this. The day that's over you're coming back to work for me." I said, "Yes, sir. Thank you." I ran home. (laughs) A little later, in time, the moving truck was in front of the house. I'd gone home, checked out of the office, done everything appropriately, and gone back, and there was a phone call waiting for me at home. General Kerwin. He went on to say what he really wanted me to do, wouldn't I know, is that -- "Sir, we've made our deal," and he says, "OK, but remember, I'm going to get you when you get (inaudible) [02:33:21]." And that was very pleasing to me. I loved the idea of working for him. But, again, it was a matter of just working your way through the system. It was terribly important to my career and to me. People were telling me that "You don't have to do this" kind of thing. You know, "You've done all those kinds of things." But no, that wasn't the career I wanted. So I went to the 2nd Armored Division and took over the 3rd Brigade of the 2nd Armored Division at Fort Hood, Texas, and that was a real fun thing. I really enjoyed it. I had a lot of good people working for me. Some of them went on to become general officers later on. The first thing that happened was they told me that the brigade in one month is going to move to Germany on Operation [Forger?]. Does that mean anything to you? Well, in the Cold War we had built all kinds of home hutches and places to store tanks and materials that take a lot of time to get into the theater. If they said, "OK, the balloon went up. Come over here," you wouldn't have had any -- you'd have to wait for your 33 tanks for a month. So they had all those vehicles and stuff over there, and every year we went over and exercised the idea of flying over -- not me, the army did. It was my brigade's turn, and it was just great. I had planned that thing for every possible contingency, in my mind, and we laid it out with the staff. I said, "Now if this happens, or that happens, or this happens, this is what we'll do. Plan A, B, C, and D." And damn, I figured everything except it was going to snow at Fort Hood, and the air force wouldn't show up. (laughter) So we were about two days late getting there, and it slowed things up. But we went out on maneuvers for about a month and a half, and that was a great experience. I'd done it as a company commander when I was stationed in Europe, but as a brigade -- when I went over I've been detached from the 2nd Armored Division of the United States and attached to the 1st Infantry Division, when I got over to Europe. There for the first time I met a fellow named (laughs) -- I met someone, a senior officer, a brigadier general who, because my brigade wasn't part of his division, I had to go through the ropes of him looking over my shoulder for the first three weeks of what we were doing. It wasn't easy. Eventually he and I had a good reputation among each other, and then we're good. It worked out pretty well. Well, his name is Fuller, Fred Fuller. Just to move that part of the story a little further forward, when I went to Forces Command he was the DESOPS, and I was the assistant -- correction, he was the DESPER, personnel, and I was the assistant DESOPS. And again, good friends, you know. No, sir. I had to prove myself all over again to him. That was tough. That was tough. Then when I became division commander at Fort Hood, would you believe they made him the corps commander, and my boss again? And again, I went through the process. I called it rook training, he wanted to test me on everything that was going on, and then eventually he agreed, and we got along. That was a very difficult relationship I had with that individual. So we came back from Germany after the Reforger, and it was time to change division commanders. A general officer that I had met once or twice but didn't know came in as the two-star commanding the (inaudible) [02:38:26]. This was a fight for my life. He, in my opinion, didn't represent a good soldier. He would drive in his jeep with the two stars on the front, down the street, and the men in the division would say, "Hi, General," and he'd wave back, "Hi." No saluting, none of this. He would come around in my battalion and ask the company commander and the battalion commander to see their operational reports, and particularly the readiness reports, whether or not this tank would go or that one. He required them, not required them, but pushed hard for them to like take something off this tank and put it on that tank, and now we've created another tank that this one isn't working, this one if you take the parts and put it on this one, that's one less tank, but will look that much better. It was everything how you looked. Eventually he was promoted to lieutenant general and shipped to Europe, and his chief of staff caught on to his way of life, reported it. He got thrown out of the army, reduced to major general, and was retired. But that was a tough fight, that was a tough fight. In town now there's a major general, retired, John Greenway. Maybe you've met Phyllis. JC: I have. RT: Well, John Greenway was my chief of staff in the brigade, and I don't know how many times he saved my life. He'd say, "No, no, no, don't go up there and tell that general off. 34 Don't do it. Stop here." One time I actually said, "The hell with you, John, I'm going up there." I was really mad. Again, he had ordered my people to do something that was not proper. So John called up the division chief of staff, who was a good friend, and said, "Russ is on the way. Stop him." (laughs) So I never got in to see him, and I calmed down, and the chief of staff discussed it with me in a way. But it was a difficult, difficult system to live with, but I had wonderful people working for me. JC: Well, that's good. RT: Yeah. JC: What year is this? RT: Oh, my God. (inaudible) [02:41:04] I can't remember my birthday. (laughter) It was about '60 something, yeah. I came back to the United States, and I was assigned to forces command, where General Kerwin was, the man that said, "You're going to go work for me," and I went to work for General Kerwin just as I'd been promoted by the system to be brigadier general. I worked for him for two years and then another year with General Rogers, who went on to be the chief of staff of the army, and it was great. Real professionals who understood various ways of handling people beautifully. I must admit, he had a chief of staff who wasn't quite up to speed in my opinion, and as a result I found myself bypassing the chief of staff, which really isn't a very good idea. But both General Kerwin and General Rogers, when I was there, would call me on the phone directly and ask me to do something. As the junior brigadier general at Fort McPherson, Georgia, they immediately appointed me to be club officer, and to be the president of the Association of the United States Army chapter at Fort McPherson. I was really the junior guy in that headquarters as far as a general officer is concerned. The biggest thing that happened to me really there was that that's when we had the baby lift out of Vietnam, and then we had the evacuation of Vietnam. In the operations business at forces command, we had the responsibility of preparing those units in the United States, wherever they might be involved, to prepare them for the influx of people. I was up a lot of nights and really mad at the air force sometimes. They would bring in planes early, before we could finish taking people off the previous planes and get them, kind of thing. They finally came around. But it was a real wonderful experience as far as I'm concerned. I had the thrill of getting a thank you letter from the president and being called in by the State Department, who had the responsibility of taking these people once they arrived in the United States -- when they arrived in the United States the army was responsible for them. We took old barracks and tried to fix them up to be for families and all the rest of it. And the next step was to put them out into the population in America, and that was done by the State Department. At the end of this, the State Department gave me an award and invited me over to Foggy Bottom, and it was carried out in the formal part of that. It's a very ordinary-looking building, but inside, on the top floor, they have collected and put in there all the furnishing and antiques of America. They would go to somebody that had something that the State Department wanted, and they would say "We would like to have it, and we will replicate it exactly, and give you back the replication." They built -- it's a museum, it's a wonderful, wonderful museum of 35 American furniture through time. I was really impressed with it being there. I wasn't that impressed with the State Dept- people in Vietnam. (laughs) It was very interesting. JC: Yes, sir. So this was around 1975, that would be (crosstalk; inaudible) [02:45:47]. RT: Yeah, that's right. Yeah. I did one or two year. JC: Where were you from Fort McPherson? RT: From Fort McPherson, when my immediate boss left General Rogers called me in and said, "I want you to be my full-time top guy and deputy chief of staff operations." I said, "No, General, that isn't right." "What are you talking about, it isn't right?" I said, "You want someone that's been a division commander to be in that job. I mean, you're dealing with all those division commanders, and if the guy that's passing the instructions hasn't had the experience of being a division commander, it doesn't come through right." And he said, "All right. All right." About a year later I was on a board in Washington. You're sent in to do a lot of those things. Interestingly enough, on this particular one I was the head of the board for captains being promoted to major, and I got in trouble with General Rogers. The instructions we had were "These are the formulas, etc., that you follow when you're looking at the history of their being in the service. You can add to this other things, if you, as a board, want to do it." The first thing we added to it was that any captain who had served a normal period of time as a captain in the combat arms branches and had not had a company wasn't to be promoted on this occasion to major. Passing up a captain, you pass up the real army and the real understanding of the army, and, oh, boy. It turns out that we eliminated from being promoted five captains at West Point, instructors, and that reverberated around the world. (laughs) General Rogers finally calmed down. Then on another occasion when I was away in Washington he called me on the phone and said, "The major generals promotion list has just come out." I said, "Oh, good. Who's on it?" and they said, "You are." Oh, wow. After I went back he called me in his office and said, "Now, I'm going to send you to Fort Hood to command a division." Previous discussion, you got to have a command. I said, "Oh, my. Where's George going?" And he looked at me with this great strain on his face and said, "George who?" I said, "George Patton, 2nd Armored Division." I had been in the 2nd Armored Division twice. Four men have commanded the 2nd Armored Division, three of them during World War II. I knew that was my place in life. Well, he said, "You're going to the 1st Cav." Of course, when I'd been there as a brigade commander the 1st Cav was the enemy. (laughter) It was a little difficult to change my mindset that I was now the head of the 1st Cavalry Division, but it turned out to be a good assignment, too. We were immediately assigned a mission of working on something that was called Division '86, and this was the '76-'77 time frame. What we would do is to experiment with different organizational concepts, try them out, and another R&D organization would evaluate whether this was a good idea, or whether it wasn't a good idea. But, man, was that a lot of work. We had soldiers picking up their mattresses and marching over two streets, and then joining another company, because now we were trying -- we were going to have tank platoons with only four tanks rather than five tanks, 36 and these guys had to fill in for the -- you know, back and forth, and up and down. It was a crazy time, but it was very, very rewarding. We lived next door to George Patton and Joanne Patton, and as a matter of fact we had become very close friends over the time we were in the army. We went home on vacations sometimes by accident at the same time, back in New England, and other times purposefully. But we celebrated our twenty-fifth wedding anniversary together, both divisions, at the club, and it was officers. It was really good sport. JC: Was that your last command? RT: No. They sent me to -- at one Fort Hood, after two years of commanding the division, I went down and commanded something called [Tecada?] [02:51:38], which was a research and development experimental station kind of thing. I was doing to the rest of the world what they'd been doing to me, for two years I guess, at which point I was shipped over to Europe to be the deputy chief of staff for operations under General Kroesen. He was one of the most magnificent soldiers I'd ever met. I worked for him once before for a short time, but he was first class. Then I got a call from Loring Hart, president of Norwich University, who I'd gotten to know -- over his 10-year span as president -- pretty well. In my traveling around at various times, I was the head of the Norwich Club of Georgia, the Norwich Club of Fort Hood, the Norwich Club in Europe. They'd come over to visit, and we became close. I had come home on leave to see my dad, who was in bad trouble health wise, and I got a call from Loring Hart to my dad's home down in New Hampshire. He said, "I need you to come up here. I need to talk to you; it's important." And I said, "Gee, I don't know. Dad is not well, I don't know how long he's going to live, and I can't be here very long, so I really and truly want to see as much of him as I can." He said, "Well, afterward, after this weekend" -- it was a big alumni weekend -- "I'll stop in to see you." I said OK. Well, Mother got a hold of me, and Dad got a hold of me and said, "Go on up there." Dad said, "Get a hold of my classmates and tell them I'll be there next year." Well, I knew most of his classmates. When I arrived I found them at lunch in the Armory, and I walked down to the table, the half where they were, and started saying this lie about my father, he's going to be getting well, and he'll see you next year when he comes. All of a sudden the most unusual thing happened. There was this great noise in the Armory, and it kept getting louder and louder and louder. As this individual coming into the room got closer to our table, I discovered that it was General Harmon coming back, and all of these people were saying, "Ernie, Ernie, Ernie, Ernie." I couldn't believe it, you know, really and truly. It showed me just exactly how much he was loved by this institution. That doesn't mean he didn't make a lot of mistakes at times, but he really pulled us out of the woods. So Loring Hart stops in at the house and says, "The board at Norwich University has told me that 10 years is enough, and I'm going to retire. I want you to put your name on the list to be considered." I said, "You're a PhD, you taught English, you became the dean of the university. I don't have any of that." He said, "And you don't need it either, because I'm absolutely certain they're going to choose a soldier." I said, "What do you know, I'm qualified." I went back to Europe, told my boss, and then came back. I made a couple of trips back and forth. I told my boss, which was General Kroesen, what was 37 going on, and then went to see the chief of staff of the army to tell him that I was putting in my papers. You know, after you've been division commander you owe the army something, because of the experience they've given you. So I went to see General "Shy" Meyer, who I'd known in Vietnam, and I was a little dubious here. What will he say? So I told him, and he jumped up from behind his chair, rushed around to my side of his desk, shook my hand, and said, "Boy, that's just exactly what I want to do when I get out." (laughter) Then, unfortunately, and this doesn't have to be spread around, he told me that my name had been submitted to be promoted to Lieutenant General, and it is now before the Congress. Had I not put this in and had I been selected, I was going to go to one of two different jobs, and neither one of them sounded as much fun to me as coming home. Not that I could change my mind. Once you've told the army you're retiring, you're retiring. You don't change your mind. So that's how I got here. JC: What were the other two choices? RT: To be the chief of staff of USEUCOM, which was for the European theater of all of the activities there, and the other one was on the joint staff, doing the DES-OPS kind of work, which is called the J5. JC: So you come to Norwich. Talk a little bit about the application process, because I know Phil Marsilius says in his oral history that they gave you an eight-point plan that they wanted implemented. RT: Yeah. Very unusual I thought, and very useful. Before I get to that (laughs), Carol and I came. We went to New York City and joined a committee of the board who were involved in the selection process. The plane was late, the taxis weren't running, and we were late getting to this thing. Carol was a little nervous that that showed that maybe we weren't working hard enough to get there. They said to me, "We've just finished lunch. Do you want something to eat?" and I said, "Oh, yeah. How about a bowl of onion soup?" Carol said to me afterward, "You could have chosen anything but that cheese dangling out of your mouth." (laughter) But, to me, we had a wonderful conversation, and quite frankly I left in the cab going back to the airport with a member of the board who sat there and congratulated us, because they were certain that the board was now going to select us. Yeah, interesting. Where were we in our discussion? JC: The eight-point plan. RT: Yeah. I can't tell you what the eight-points are right now, but they were all reasonable, one of which was to make Vermont College work, the system of the two institutions together, and that's interesting, too. On that point I tried very hard -- they put a lot of pressure on Loring to go up to Vermont College at least twice a week. He'd go home, changed out of his uniform into civilian clothes, go up to Vermont College, and I don't know what he did, presumably he did good things, and came back again. I got into that routine with him, and I found that Vermont College was in deep trouble, I mean, in my opinion. Over time Vermont College had reduced the quality of their education in order 38 to sustain the number of students they needed, and they had all kinds of programs going that didn't make a lot of sense. They had a nursing program that was excellent. Excellent. They had just bought some programs from -- oh, what's the name of it? JC: Goddard? RT: Goddard College, and they were difficult to mesh into the family. For example, I hadn't been here very long, and I got a call from Mrs. Lippincott, who was the chief officer of Vermont College and had previously been Loring's assistant. I got a call that said, "There's going to be a graduation on Friday" -- this was about Wednesday -- "and it's going to be outside at Vermont College. It's going to be one of the Goddard programs that's graduating at this time. They would like to invite you to be part of their graduation." So I said, "Fine, I'll be there." But before I went I hadn't heard anything more, so I called up to find out, and I said, "Now, what's my role in this? Do I hand out the diplomas? Do I make a speech, do I congratulate them from the platform? What do I do?" They said, "Oh, no, they just want you to sit there and be present. They do all this themselves." OK. I can live with that, and we'll see what happens. The first student to graduate came up, gave a little speech, each one of them, and then took their diploma and put it from their left hand to their right hand, and went back to their chair. The institution wasn't involved. This happened seven or eight times before I really said this is something we've got to look at. Then they decided, or they didn't then decide, the next thing was to have a musical rendition. They had a fellow with a fife and a piano player, and they pushed the piano out toward the group, and the front leg broke off pushing it through the grass. They somehow got it jacked up and started, and the flute player -- well, it was awful, just awful. The next day I said to my vice president, Jim Galloway, major general, retired, I told Jim what had happened, and he said, "You know, you weren't the first. I was the first. The same sort of thing went on, but it was crazier when I was up there." I said, "Tell me." He said, "The flute player was in a tree." (laughter) So we spent some time trying to bring it into the focus. Quite frankly they had some fine professors. They just didn't have a system involved. JC: I've always heard Goddard is a little strange. RT: Well, put it this way. One time Carol and I invited the president of -- oh, in Burlington. JC: UVM? RT: N

La presente tesi non è solo l'esito di una ricerca su un precetto giuridico controverso, ma è anche la narrazione di un processo personale di scoperta, che a partire dallo studio di una specifica norma ha fatto emergere la complessità delle interazioni nell'ambito delle politiche in materia penale, economica, e finanziaria. Partendo da un approccio microsociologico focalizzato sull'analisi di una determinata norma penale, il reato di riciclaggio,1 la ricerca ha dovuto confrontarsi con temi di interesse macrosociologico, al fine di inserire l'analisi della legge all'interno di un contesto più ampio di politiche nazionali, europee e internazionali, di attori e di governance transnazionale. Per mantenere la scientificità dell'elaborato ho omesso di esprimere opinioni personali sui temi, talvolta di carattere fortemente politico, e ho cercato, invece, di presentare aspetti critici e discussioni aperte fornendo una visione completa e imparziale delle contrastanti argomentazioni in modo da lasciare il lettore libero di trarre le proprie conclusioni. Il riciclaggio di denaro sporco è il processo tramite cui a proventi di reati viene data un'apparenza di essere stati guadagnati in modo illecito. È un reato tipico della cosiddetta 'zona grigia', poiché avviene al confine tra la sfera della legalità e quella dell'illegalità. Nel momento in cui profitti realizzati illecitamente si mescolano ai flussi di denaro lecito è molto difficile discernere ciò che ha un'origine legale da ciò che è stato guadagnato illegalmente. Il reato di riciclaggio di denaro sporco è stato introdotto proprio per affrontare questa difficoltà ed impedire che le strutture legittime dell'economia e della finanza globale venissero abusate da trasgressori al fine di ripulire i proventi di reato. Infatti i flussi di denaro sporco utilizzano spesso gli stessi canali usati per le transazioni lecite; la loro riuscita dipende dalla cooperazione di professionisti quali avvocati commerciali, agenti finanziari, commercialisti, la cui reputazione è raramente sospetta. Data questa promiscuità spesso la gravità del fenomeno è sottovalutata dal pubblico che non ha gli strumenti per riconoscerne la pericolosità, anche a causa dell'assenza di vittime dirette. Dall'altra parte le stime sulla quantità di proventi di reato riciclati a livello mondiale (che oscillano tra il 2,5 % e il 5,5 % del PIL globale) richiamano l'attenzione su quella che Dalla Chiesa definisce la mitologia del volume dell'economia criminale,2 e una parte della letteratura descrive il riciclaggio come il lato oscuro della globalizzazione,3 e come uno dei maggiori problemi dell'era moderna.4 Con questa ricerca ho voluto mettere in discussione l'efficacia del reato di riciclaggio nel far fronte al fenomeno dell'infiltrazione dei flussi di denaro sporco nell'economia lecita. Sebbene la pratica di nascondere i proventi di reato in modo da evitare la persecuzione giudiziaria risalga probabilmente a molto tempo addietro, il concetto giuridico di riciclaggio è relativamente recente ed è stato introdotto nei codici penali nella maggior parte del mondo a partire dalla fine degli anni 80.5 Nel frattempo un gran numero di autori si è scagliato contro la scarsa efficacia delle legislazione anti-riciclaggio6, nonostante le innumerevoli novità introdotte e i cospicui ammendamenti che hanno in larga parte espanso il campo di applicazione della normativa. La decisione di scegliere il contesto tedesco come caso di studio deriva dal fatto che il paese è considerato avere un rischio particolarmente alto di riciclaggio di denaro sporco. Secondo il rapporto emesso dal 2010 dal GAFI (Groupe d'Action Financière), dal FMI (Fondo Monetario Internazionale) e dall'OCSE (Organizzazione per la Cooperazione e lo Sviluppo economico)7 ci sono alcuni fattori che rendono la Germania propensa ad essere usata al fine di riciclaggio di denaro sporco: il volume del sistema economico-finanziario, la locazione strategica al centro dell'Unione Europea con forti legami internazionali, l'uso diffuso di denaro contante,8 l'apertura delle frontiere, la vastità del settore informale, l'importante ruolo a livello di economia globale, e il coinvolgimento nei flussi di denaro transfrontalieri. Anche i media, a partire soprattutto dalla pubblicazione del citato rapporto, hanno attirato l'attenzione del pubblico sul fenomeno, descrivendo la Germania come "paradiso" o "Eldorado" per i riciclatori. Alcuni recenti scandali hanno visto coinvolte prominenti banche tedesche, come la Deutsche Bank, la Commerybank e l'Hyopovereinsbank, contro cui procure straniere hanno sollevato l'accusa di riciclaggio di denaro sporco.9 La legislazione in atto, ed in particolare l'articolo 261 del codice penale tedesco, non sembra essere sufficientemente efficace per contrastare il fenomeno, nonostante gli abbondanti emendamenti e il continuo processo di aggiornamento e di espansione del campo di applicazione della norma. Al fine di spiegare questa per lo meno apparente incapacità della norma di fare fronte al fenomeno del riciclaggio, ho costruito l'ipotesi di ricerca sulla base delle teorie sociologico-giuridiche relative all'efficacia del diritto, alle funzioni manifeste e latenti delle norme e quindi alle intenzioni espresse e non dal legislatore, all'efficacia simbolica del diritto e di singole legislazioni e all'impatto, inteso come comprensivo degli effetti indesiderati o collaterali. L'ipotesi di ricerca è che la norma esplichi una funzione simbolica di allineamento dell'ordinamento nazionale a quello europeo e transnazionale, di compromesso tra gli interessi politici in gioco, e di creazione di consenso pubblico verso il legislatore per essersi occupato della questione. Si ipotizza che il legislatore abbia quindi consapevolmente accettato o addirittura scelto di formulare una norma strumentalmente poco efficace, ma simbolicamente capace di raggiungere i suoi obiettivi latenti. Si solleva inoltre l'ipotesi che la norma sia stata appositamente approvata con lo scopo di non modificare lo status quo delle relazioni e strutture economiche, e di permettere quindi l'ingresso di capitali sporchi nel paese, sulla base del motto pecunia non olet. La suddetta ipotesi viene parzialmente smentita dai risultati della ricerca empirica. La ricostruzione del processo di produzione legislativa mette in risalto l'esistenza di svariati e contrastanti interessi e della forte pressione esercitata dagli organismi internazionali per l'introduzione e lo sviluppo del reato di riciclaggio, e conferma, quindi, l'argomentazione che la norma sia stata approvata in un contesto di pressione politica esterna e di necessità di trovare un compromesso tra diverse parti politiche. Anche l'analisi degli aspetti problematici dell'articolo 261 del codice penale tedesco messi in risalto dalla dottrina supporta l'ipotesi della simbolicità della norma. Il fatto che il legislatore abbia formulato un reato così complesso crea evidenti problemi di integrazione dello stesso all'interno del sistema penale tedesco, e quindi di accettazione da parte degli studiosi e potenzialmente da parte degli operatori del diritto. Inoltre, la scelta di costruire un reato così complesso riflette la necessità di venire a compromesso con opposti interessi, ma potrebbe essere anche essere interpretata come un disinteresse al raggiungimento di un'efficacia materiale. La ricerca empirica sull'implementazione dell'articolo 261, invece, smentisce l'idea che la norma abbia un'efficacia puramente simbolica. Infatti il numero di condanne, di investigazioni, ed in generale l'uso ricorrente della legge riscontrato nelle statistiche criminali provano che essa conduca ad effetti strumentali, oltre che simbolici. Inoltre, nella prospettiva di alcuni degli operatori del diritto e degli esperti intervistati, l'articolo 261 è percepito come una norma particolarmente efficiente, sia in relazione alle quote di chiarimento, che come strumento di demarcazione tra comportamenti leciti e illeciti, in un contesto di deregolamentazione del settore finanziario. Da un'analisi piè ravvicinata delle statistiche e di altri rapporti emessi da enti internazionali e nazionali emerge però un quadro non così univoco: La norma sembra colpire più le vittime dei network criminali che operano a livello transnazionale che gli autori, perché spesso i colpevoli sono coinvolti in transazioni sospette in cambio di guadagni monetari. Le cospicue indagini finanziarie non riescono a raggiungere coloro che operano dietro gli esecutori dei reati minori, ed infatti la maggior parte di esse si concludono senza una condanna per riciclaggio. Questo a fronte di un volume di denaro sporco circolante nel paese che rimane allarmante, secondo alcuni degli studi analizzati. Se da una parte i risultati dell'applicazione della norma, sebbene strumentali, non possono considerarsi soddisfacenti, perché non sono riusciti ad evitare l'ingresso di capitali illeciti nell'economia nazionale, dall'altra parte sembra che l'esistenza di interessi profondamente contrastanti in gioco renda quasi impossibile la formulazione di un reato piè efficace. La tesi è composta da cinque capitoli, un'introduzione e una conclusione. Nel primo capitolo espongo le teorie sociologiche adottate per la valutazione di efficacia della norma e il metodo della ricerca. Inizialmente richiamo concetti di efficacia forniti da discipline affini alla sociologia del diritto - tra cui per esempio il concetto di efficienza e di efficienza indipendente rispetto allo scopo (zielunhabhängige Effizienz) riferito agli apparati amministrativi - che torneranno utili per l'interpretazione dei risultati delle interviste. Successivamente procedo con una panoramica sulle definizioni di efficacia del diritto fornite in sociologia del diritto, sulla ci base adotto una nozione "elastica" -riprendendola da Ferrari- di efficacia di una norma che guarda alle funzioni della norma e alle intenzioni del legislatore, in una prospettiva "intenzionalistica": "la corrispondenza fra un disegno politico di utilizzo di uno strumento normativo e i suoi effetti". Tale nozione, oltre a prestarsi ad un'analisi critica del diritto, fornisce indicazioni utili per l'analisi empirica dell'efficacia della legge in questione. In particolare ritengo utile considerare le seguenti variabili: le intenzioni latenti e manifeste del legislatore, gli scopi diretti e ed indiretti, l'eventuale efficacia simbolica del diritto, l'implementazione, la ricezione della norma nel senso di accettazione nel sistema giuridico e di interpretazione e percezione da parte degli operatori giuridici. Nella seconda parte si evidenzia il rilievo di tali variabili con riferimento specifico al diritto penale. In conclusione, sulla base delle riflessioni teoriche, formulo l'ipotesi sull'efficacia simbolica del reato di riciclaggio nell'ordinamento tedesco, che verrà poi verificata nei capitoli successivi. Nello specifico, presumendo che il reato di riciclaggio, introdotto come strumento fondamentale della lotta alla criminalità organizzata, così com'è formulato non adempie agli scopi dichiarati, nonostante gli innumerevoli emendamenti finalizzati proprio ad aumentarne l'efficacia, ipotizzo un'efficacia simbolica della norma, introdotta per offrire un'immagine di efficienza al pubblico (elettori). Inoltre sollevo l'ipotesi che la norma sia stata emanata appositamente inefficace per neutralizzarne le aspirazioni di punizione delle condotte illecite tipiche dei colletti bianchi, in una lettura moderna del conflitto sociale che avviene tramite l'emanazione di norme, con la volontà di decriminalizzare secondariamente comportamenti tipici delle classi forti. Nel secondo capitolo analizzo il processo legislativo a livello internazionale, europeo e nazionale. Il processo che ha portato alla creazione del reato di riciclaggio a livello internazionale viene ricostruito tramite dichiarazioni di intenti degli attori partecipanti, opinioni pubblicate, trascrizioni dei dibattiti parlamentari. Una particolare attenzione è posta sulle diverse intenzioni degli attori che hanno partecipato alla formulazione del reato. Il processo legislativo che ha portato alla formulazione dell'attuale legislazione anti-riciclaggio è un processo complesso, in cui diversi attori partecipanti hanno contribuito con differenti aspettative e dunque attribuendo diverse funzioni alla criminalizzazione del riciclaggio. Al fine di permettere svariate interpretazioni del dettato normativo in modo da soddisfare i differenti bisogni, e con lo scopo di trovare un compromesso tra gli interessi divergenti, il reato di riciclaggio è stato formulato in modo vago. Mentre alcuni Stati (ad esempio la Francia) inizialmente sostenevano l'introduzione del reato con lo scopo di combattere i paradisi fiscali e rafforzare la lotta all'evasione fiscale, altri Stati, come la Svizzera, hanno accettato di firmare l'accordo internazionale sulla criminalizzazione del riciclaggio solo a condizione che l'evasione fiscale non fosse inserito nella lista dei reati antecedenti. Con la nascita del GAFI la policy viene usata allo scopo di difendere l'integrità del sistema finanziario dall'infiltrazione di capitale illecito e dal 2001 si aggiunge la funzione di lotta al finanziamento del terrorismo. Tramite la soft law emanata dal GAFI per la prevenzione del riciclaggio, si trasferiscono compiti solitamente pubblici al settore privato: banche e istituti finanziari devono segnalare alla polizia ogni transazione sospetta, devono raccogliere e mantenere informazioni sui clienti e verificare le identità dei clienti. L'Unione Europea finora ha emanato quattro direttive nell'ambito del riciclaggio, l'ultima risale al 20 maggio 2015. Inizialmente la CE non aveva competenza in ambito penale, perciò la materia riciclaggio fu assorbita nella sfera economica (DG Economia e industria). La funzione dichiarata dal legislatore è la protezione del mercato interno, con particolare riguardo al fatto che i criminali possano sfruttare la libera circolazione dei capitali e l'eliminazione delle frontiere. Le direttive esprimono anche la volontà di impedire agli stati membri di emanare regolamentazioni che possano bloccare il libero mercato al fine di difendere le proprie economie dall'infiltrazione di capitale illecito. Emerge dunque un ulteriore conflitto di interessi. Nella seconda parte ricostruisco il processo legislativo e le evoluzioni interne alla Germania fino al momento della scrittura e fornisco il quadro del sistema repressivo e di prevenzione anti-riciclaggio. L'articolo 261 StGB è stato introdotto con legge Gesetz zur Bekämpfung des illegalen Rauschgifthandels und anderer Erscheinungsformen der Organisierten Kriminalität, quindi nell'ambito della lotta alla criminalità organizzata. Il dibattito parlamentare rileva che la norma è il frutto di un compromesso sotto diversi aspetti, non ultimo il fatto che è stata emanata del 1992, a pochi anni dalla riunificazione, e che quindi è parte del processo di negoziazione per la formazione di un diritto penale adattabile alle due culture giuridiche. Il legislatore tedesco evidenzia alcune funzioni della norma: la lotta al consumo di eroina e al traffico di stupefacenti, la diffusione e la pericolosità della mafia alla luce dei fatti recenti italiani, la volontà di proteggere l'amministrazione della giustizia e di isolare i criminali puntando alla criminalizzazione dei cosiddetti gate-keepers. Nel terzo capitolo individuo alcuni dei problemi sollevati dalla dottrina tedesca sul piano teorico con riferimento alla criminalizzazione del reato di riciclaggio nel contesto del sistema penale tedesco. Uno dei temi più discussi è relativo al bene giuridico protetto. La dottrina non ha ancora trovato un accordo su quale interesse sia protetto dall'articolo 261 StGB, le ipotesi sono: gli interessi dei reati antecedenti, l'amministrazione della giustizia, il sistema finanziario e la sicurezza. La vaghezza del dettato normativo non aiuta a trovare un interpretazione dottrinale univoca. La questione del bene giuridico protetto, lungi dall'essere una mera questione teorica, risente delle diverse funzioni attribuite alla norma dagli attori partecipanti al processo legislativo. Finora la giurisprudenza, che pur è intervenuta a chiarire altre questioni relative alla norma, non è intervenuta sul tema. Un altro tema su cui il dibattito è ancora aperto è il fatto di aver previsto al comma 5 l'ipotesi di colpa lieve, in controtendenza rispetto al legislatore europeo. Questo, secondo alcuni studiosi porta all'assurdo per cui anche il panettiere Tizio che vende del pane ad un evasore fiscale Caio potendo aver riconosciuto che Caio fosse un evasore, si rende colpevole di riciclaggio. La questione del livello di mens rea richiesto per una condanna per riciclaggio era sorta anche durante il dibattito parlamentare e l'introduzione del comma 5 è stato sostenuto da un emendamento della SPD che avrebbe voluto criminalizzare anche l'ipotesi di colpa lievissima. Questo, secondo la CDU avrebbe messo un freno al mercato e alle transazioni, poiché avrebbe costituito una minaccia per chiunque avesse intrapreso operazioni economiche. Essendo la funzione della norma incerta, la dottrina si divide tra chi sostiene che questa vasta criminalizzazione faccia perdere il senso del reato che sarebbe invece colpire i criminali che agiscono con intento, e chi invece sostiene che la norma abbia lo scopo di impedire qualsiasi infiltrazione di denaro illecito e quindi richieda una responsabilizzazione di tutti colori i quali prendano parte in operazioni finanziarie o economiche. Ancora una volta l'indeterminatezza del precetto legislativo è di ostacolo ad un'interpretazione univoca. Il quarto capitolo offre un'analisi qualitativa delle statistiche officiali sull'implementazione della legge dal 1992 ad oggi da parte delle istanze repressive e di prevenzione. Tra i dati analizzati i più rilevanti sono per esempio il numero di segnalazioni di transazioni sospette ricevuto dalle procure, il numero delle investigazioni condotte, il numero di condanne effettivamente inflitte ed eseguite e per quale delle ipotesi di riciclaggio, il volume di denaro confiscato. Essendo tali numeri indici del funzionamento del sistema penale e non del fenomeno del riciclaggio per sé, in conclusione si confrontano tali statistiche con le stime sul volume di flussi illeciti in Germania. Tale analisi, non potendo dare conto del numero dei reati evitati, sulla base dell'efficacia deterrente della norma, non intende esaurire il giudizio di efficacia della legislazione. Tra i risultati più rilevanti vi sono il fatto che il 60% delle persone condannate vengono condannate per l'ipotesi di colpa lieve, che solitamente consiste in casi in cui una persona poco abbiente ha accettato di far usare il proprio conto a terzi per operazioni sospette in cambio di un guadagno. Nel 5% dei casi le condanne sono inflitte per le ipotesi aggravate di commissione da membro di un'associazione criminale o in forma commerciale. Nel 90% dei casi le transazioni sospette segnalate alle procure portano a una chiusura dei procedimenti per mancanza di indizi che possano sostenere un rinvio a giudizio. La norma sembra colpire delinquenti minori e non grandi gruppi criminali, né altri delinquenti più potenti. Si ipotizza inoltre che l'incapacità di sostenere un rinvio a giudizio nonostante le informazioni acquisite e le indagini preliminari riduce la capacità deterrente della norma e permette, invece, ai criminali di conoscere le modalità di funzionamento del sistema repressivo e agire di conseguenza. Inoltre, le transazioni sospette sono segnalate nel circa 90% dei casi sa parte di istituti di credito, mentre gli altri enti obbligati dalla legislazione non sembrano partecipare attivamente al processo preventivo, in particolare il settore forense e immobiliare e del gioco d'azzardo. Sulla base di questi dati si ipotizza un effetto spill-over, ossia un trasferimento di illegalità dai settori più controllati a quelli meno controllati. I rapporti pubblicati dalla polizia, invece, considerano l'articolo 261 StGB come una norma con una delle più alte quote di chiarimento (ca 90%), quota calcolata sul numero di casi chiariti dal sistema penale, a prescindere dalle modalità di chiarimento. Per quanto riguardo il volume di denaro riciclato, il capitolo richiama alcune delle stime pubblicate da diversi enti, tra cui il Fondo Monetario Internazionale, il GAFI e la polizia criminale federale. Essendo il fenomeno del riciclaggio un campo in cui la cifra oscura è stimata essere molto alta, tali dati non possono essere presi come misura obiettiva del fenomeno. Infine il capitolo si conclude richiamando alcune analisi del tipo costi-benefici per misurare l'efficacia delle politiche anti-riciclaggio o alcune delle sue norme, condotte da enti terzi. Tali analisi sembrano concordare nel considerare i costi di implementazione della politica più alti rispetto ai benefici conseguenti. Nel quinto capitolo, infine, vengono discussi i risultati della ricerca empirica con gli operatori giuridici e con alcuni osservatori privilegiati, in modo da fornire una prospettiva interna sul funzionamento della norma. Tramite le interviste condotte si mettono in luce aspetti della prassi giuridica non fotografati dalle statistiche, allo scopo di offrire un'immagine dell'impatto della legge quanto più vicina possibile alla realtà. La ricerca empirica si avvale di interviste con operatori del diritto e con osservatori privilegiati che siedono in posizioni ministeriali rilevanti nella lotta al riciclaggio. La metodologia adottata è di tipo qualitativo, è stato fatto uso di interviste semi-strutturate a operatori del diritto e a osservatori privilegiati. Il capitolo presenta le percezioni degli intervistati su quattro temi principalmente: la dimensione del fenomeno del riciclaggio, l'adeguatezza tecnica della legislazione, i conflitti di interesse intrinseci alla legge e sorti dall'applicazione della norma e l'efficacia delle legge. A fronte di un rapporto emesso da quattro ONG nel novembre 2013, sulla base di statistiche prodotte dall'UNODC e dal Fondo Monetario Internazionale, e immediatamente riprese dai media, che descrive il paese come "Eldorado" per i riciclatori,10 le interviste sono dirette a cogliere l'opinione dei rispondenti sulle dimensioni del fenomeno del riciclaggio in Germania. Un intervistato ritiene inaccettabile desumere dal PIL tedesco il volume di affari del crimine organizzato nel paese, e obietta che non si possa, sulla base del giro d'affari del centro finanziario di Francoforte, definire lo stesso come centro di riciclaggio di denaro sporco. Un altro intervistato, dichiara, al contrario, che sicuramente il fatto che la Germania abbia un'economia stabile ed un settore bancario affidabile attiri coloro che vogliano investire proventi illeciti, neppure quest'ultimo possiede, però, dati affidabili sulla quantità di denaro riciclato. Il riciclaggio, come altri fenomeni legati alla criminalità organizzata, è una fattispecie che per definizione sfugge alle autorità e ai confini nazionali. Lo scopo dello stesso è nascondere proventi di reato e sottrarli in questo modo al sistema repressivo, questo è sicuramente un elemento che rende complessa, se non impossibile, la sua quantificazione. D'altra parte, osservano i soggetti intervistati autori del Rapporto del 2013, l'incapacità di fornire statistiche rilevanti dopo più di 20 anni di lotta al riciclaggio, sembra essere un sintomo di una carente volontà politica nel contrastare efficacemente il fenomeno. Secondo gli osservatori privilegiati se la Germania fosse davvero un paradiso per i riciclatori, ciò non sarebbe collegabile ad un deficit legislativo, dato l'impegno del governo nella lotta al riciclaggio, negando, quindi, l'accusa rivolta dai media per cui i criminali sceglierebbero il paese tedesco ai fini di riciclaggio di denaro sporco sulla base delle lacune normative. Agli intervistati è stato chiesto di evidenziare aspetti positivi e problematici della legislazione. Tra i più rilevanti vi sono: la necessità di bilanciare il bisogno di punire la condotta di riciclaggio e rispettare i principi fondamentali del sistema giuridico, il disinteresse da parte degli istituti finanziari nell'indagare l'origine del capitale investito dai clienti, anche in caso di sospetto di provenienza criminale, a causa della possibile conseguente perdita di reputazione nell'ipotesi di apertura di investigazioni da parte delle autorità sul cliente sospetto. Vi è poi una difficoltà materiale nel condurre indagini finanziarie, che spesso, conducono a condotte illecite commesse all'estero; sul punto si osserva che le condotte di riciclaggio, intese come operazioni atte ad ostacolare la provenienza delittuosa, non avvengono su territorio tedesco, bensì all'estero, il denaro che entra in Germania, è, quindi, già "pulito". Inoltre, l'articolo 261 è stato introdotto nel sistema tedesco come trasposizione di una direttiva Europea e non rifletteva una necessità interna dello Stato; la formulazione così vaga, infatti, si presta più per il sistema giuridico degli Stati Uniti, in cui non vige l'obbligo dell'azione penale, mentre in Germania, dove i pubblici ministeri hanno l'obbligo di azione penale, tale norma porta ad iniziare numerose indagini senza avere la capacità di proseguirle. In generale, gli intervistati rappresentanti dei Ministeri rilevano la forte pressione subita da parte del GAFI e dell'Unione Europea per l'emanazione della legge anti-riciclaggio e concordano nel dire che se la norma fosse stata creata sulla base di una necessità e di un dibattito nazionale sarebbe stata scritta diversamente. C'è chi individua nel sistema penale le cause di inefficacia dell'articolo 261, nello specifico, la limitata possibilità di effettuare intercettazioni telefoniche, le restrizioni in materia di inversione dell'onere probatorio, e lo scarso utilizzo della confisca dei proventi di reato a causa del disinteresse da parte delle procure (gestite a livello di Bundesländer) nell'investire risorse in tal senso dato che i beni confiscati non resterebbero in mano al Bundesland ma verrebbero raccolti in un fondo federale e poi spartiti. Si osserva una generale mancanza di risorse pubbliche che porta ad una carenza di personale coinvolto nelle investigazioni e, quindi, ad una incapacità di far fronte ai processi in corso in modo efficace. Per questo motivo, i pm non hanno la capacità di indagare più a fondo casi di riciclaggio all'apparenza semplici, ma che potrebbero portare alla luce organizzazioni criminali operanti nell'ombra. Alla totalità degli intervistati è stata chiesta un'opinione sull'efficacia della legge. L'articolo 261 del codice penale tedesco è stato definito da un soggetto "una legge scritta in modo indecente, che produce risultati banali sul piano delle statistiche criminali, soprattutto con riferimento alle condanne per riciclaggio in grossi casi di criminalità economica". Il reato è così difficile da provare in giudizio, che risulta facile, per la difesa, sfruttare le lacune legislative per evitare una condanna per riciclaggio. I rappresentanti dei Ministeri confermano che la lettera dell'articolo 261 crea confusioni e che quindi l'accusa, pur trovandosi di fronte ad un caso di riciclaggio spesso preferisca perseguire i delitti presupposto. Questo non è, però, un sintomo di inefficacia, dato che l'effettività a cui mira il Ministero dell'interno non è data dal numero di condanne per riciclaggio, ma dal numero di casi risolti, e quindi dal numero di condanne in generale, a prescindere dall'imputazione. D'opinione opposta un altro intervistato che ritiene che l'articolo 261 non abbia alcuna capacità deterrente nei confronti della criminalità organizzata, "la norma ricorre così raramente nella prassi giudiziaria che di fatto non rappresenta una "minaccia" per i potenziali criminali". I soggetti intervistati esprimono più soddisfazione a riguardo della legislazione di prevenzione (GWG); in particolare, con riferimento alle piccole e medie imprese, per le quali è difficile riconoscere tra i partner commerciali coloro i quali investono denaro di provenienza illecita, la possibilità di affidarsi alle autorità investigative, in caso di sospetto è fondamentale. Un avvocato specializzato in compliance per società, descrive la norma preventiva come molto efficace e severa, tanto che è impossibile per le aziende, specialmente per quelle di medie o piccole dimensioni, adempiere a tutti gli obblighi prescritti dalla norma, ma, egli osserva, l'efficacia del sistema sta proprio nel fatto che le autorità di controllo, consapevoli dell'elevata rigorosità della legge, chiudono un occhio di fronte a lievi inadempienze. Una legge meno severa e un controllo più fiscale non otterrebbero la stessa efficacia, perché la norma non avrebbe lo stesso potenziale deterrente. L'efficacia all'interno delle amministrazioni responsabili per la lotta al riciclaggio è interpretata come efficienza dell'apparato, per questo motivo, non ci sono verifiche sull'efficacia degli strumenti giuridici sulla base degli scopi dichiarati, quanto piuttosto sulla correttezza del funzionamento dell'amministrazione e sulle possibilità di migliorarlo; il punto è capire come migliorare, non se il sistema sia efficace o no. Agli intervistati è stata chiesta un'opinione sull'eventuale efficacia simbolica della legislazione. La maggioranza delle risposte è stata negativa, gli sforzi compiuti da parte dello Stato -e quindi delle procure, della autorità competenti e della polizia- nel contrastare il riciclaggio e la criminalità economica non possono essere considerati simbolici. Alcuni intervistati ritengono assolutamente necessaria e strumentale – e quindi non simbolica- l'esistenza del reato nel codice penale come demarcazione di illegalità di tali condotte e come strumento atto a contrastare la criminalità economica perché mette in chiaro entro quali limiti le società possano perseguire profitti in modo legittimo. Di opinione diversa, invece, gli avvocati penalisti i quali si sono detti favorevoli a tale definizione sulla base dello scarso numero di condanne e soprattutto sulla mancata previsione da parte del Governo di mezzi adeguati per l'implementazione della legislazione. Lo stesso è osservato dal terzo settore, il quale sostiene che, a fronte di una legge complessa, oggetto di svariati emendamenti nel corso degli anni, non c'è stato un sufficiente impegno sul versante dell'implementazione; il coinvolgimento del GAFI e dell'OECD nella lotta al riciclaggio è percepito come un modo per creare posti di lavoro e nuove figure professionali, più che un'arena dove discutere efficaci strumenti di lotta ai reati economici. Altri elementi interessanti riscontrabili nelle interviste sono i conflitti di interessi che emergono dall'applicazione delle leggi anti-riciclaggio. Tra essi, vi è il dibattito tra il Ministero dell'Interno e quello di Giustizia in riferimento all'adeguatezza dello strumento penalistico nel contrastare la criminalità economica, dibattito già affrontato dalla dottrina, a cui, però finora, non è stata data una risposta univoca. Da una parte il Ministero dell'Interno auspica un intervento giuridico più deciso, che, per esempio, ricomprenda il reato di riciclaggio nella responsabilità penale degli enti (non ancora esistente in Germania) e sollecita una svolta politica generale in tema di criminalità economica dalla deregolazione del mercato finanziario all'intervento dello Stato in ambito economico ai fini di chiarire i comportamenti leciti e quelli illeciti. Dall'altra parte, il Ministero della Giustizia considera erroneo il ricorso al diritto penale ai fini di risolvere problemi di tipo economico o finanziario e cerca di frenare la tendenza moderna alla proliferazione penale, a favore di un intervento di tipo preventivo-sociale. A tal proposito, si osserva che agli incontri del GAFI a cui partecipano i rappresentanti dei Ministeri di Giustizia, coloro che provino a richiamare l'attenzione sulla necessità di rispettare i principi fondamentali costituzionali e di limitare l'intervento penale a tutela dei cittadini, vengano tacciati di non voler combattere la criminalità organizzata in modo efficace. In conclusione riapro la prospettiva a livello globale ed inserisco il reato di riciclaggio in una riflessione più ampia sulla governace finanziaria. In una prospettiva storica di analisi delle politiche economiche recenti si osserva come vi sia stata una tendenza a deregolare il mercato per mano delle istanze tradizionali pubbliche, e al contempo un aumento di strumenti transnazionali di cosiddetta soft-law che si sono fatti portatori di interessi particolari. Finché questa conflittualità non verrà risolta sarà impossibile impedire il riciclaggio di denaro sporco. Con particolare riferimento al contesto europeo, si prende atto che è stato molto più facile chiudere le frontiere per le persone fisiche e non a quelle giuridiche o ai capitali. ; This paper aims to question the sociolegal1 effectiveness of the money laundering offence.2 The literature that assesses the effectiveness of the anti-money laundering system is abundant. While most of it does not question the regime's goals this paper takes a step back and critically looks at the law-making process. In addition, while most studies have assessed the effectiveness of anti-money laundering law by looking at statistical outcomes, this paper takes a step forward and tries to explain those statistics by looking at legal praxis and at indirect effects. The significance of the research derives from the insertion of the analysis on money laundering offence in a broader political, economic and historical context. The methodology adopted is qualitative, with the intended purpose of underlining the complexity of the issue tackled, rather than reducing it through a quantitative approach. While most of the existing literature has quantitatively assessed the effectiveness of the anti-money laundering regimes on the basis of statistical data and other quantitative indexes and has tried to reduce the complexity of the issue by measuring it numerically, this research adopts a qualitative methodology, which instead highlights the entanglement and the different perspectives on the question. Money laundering is the process of giving profits originated illegally an appearance of having been made lawfully.3 Due to the tightening of economic criminal policies that limit the possibility of integrating ill-gotten gains in the legitimate economy, offenders have developed more and more complex methods and subterfuges to launder proceeds of crime, so the rise of a proper 'money laundering industry' (industria del riciclaggio) is mentioned.4 The total volume of money laundered is estimated to amount to between 2,5 and 5, 5 % of the world GDP.5 Due to the borderline nature of money laundering, which happens between the so-called 'legitimate economy' and the 'dirty economy', and thus involves different actors such as banks, the financial sector, certain professions and businesses, offenders, victims and law enforcement agencies, the legal response needs to compromise with all the various economic, political, social and financial interests at play. Furthermore, where legitimate business intermingles with illegal business and legitimate funds with illicit funds, it is very difficult to distinguish what is legal from what is not. The criminalisation of money laundering was specifically supposed to tackle this fine line. The goal of this research is to assess whether the choice of criminalising money laundering has been effective to tackle this fine line. In order to assess the impact of the domestic implementation of the existing legal framework, the research uses a case study that specifically questions the effectiveness of the money laundering offence in the German national criminal legal system. The interest in the German case derives from the fact that, according to the IMF, the OECD and the FATF, Germany might have 'a higher risk profile for large scale money laundering than many other countries'.6 There are some factors identified as enablers of money laundering activities, such as the large economy and financial centre, the strategical location in the middle of Europe, with strong international links, the substantial proceeds of the crime environment involving organised crime operating in most profit generating criminal spheres, the open borders, the large informal sector and a high use of cash, the large and sophisticated economy and financial sector, the important role in world trade, and finally the involvement in large volumes of cross-border trade and financial flows. The media have kept on reporting the fact that Germany is an ideal country, or even a paradise for money launderers.7 According to most recent media reports, corruption is increasing in Germany along with money laundering and organised crime,8 and illicit financial flows are estimated to amount to 50 Billion Euros annually.9 Renowned banks such as Commerzbank, Deutsche Bank, and Hypovereinsbank have been the focus of recent scandals due to their involvement in large tax evasion and money laundering schemes, investigated mostly by US law enforcement agencies.10 The legal framework has been considered as not being sufficient to tackle the estimated volume of money laundering. In 2007 and 2010 the European Commission initiated two proceedings against the German government for having contravened the European treaty by not having effectively transposed into national law the European framework to tackle money laundering and terrorist financing.11 In response to this wave of criticism, some important changes have been made.12 With specific regards to penal law, the legislature has amplified the scope of the money laundering offence and the sphere of criminal liability in order to improve the effectiveness of the existing legislation.13 Yet the continual expansion process has raised legal challenges that could constitute an obstacle for the effective enforcement of the measure. With regards to international legislation, scholars have often criticized the ineffectiveness of the anti-money laundering regime to not be able to achieve its goals and thus to be only appearance of public action. 14 While there is theoretical support for the perception that policies have contributed to a decrease in the incidence of money laundering, there is no evidence that this goal has actually been achieved.15 The official discourse describes the regime as a crucial tool to prevent and combat money laundering, and lawmakers have been focusing on expanding the reach of anti-money laundering laws. This work however takes a critical approach towards the existing legal framework and presents the view that questioning the effectiveness of the money laundering offence is essential before expanding the scope of the existing legal framework.16 On the background of the reflections based on the sociolegal framework that sets the definition of legal effectiveness with specific respect to criminal law, and on the critical literature on the inadequateness of the international anti-money laundering system to eliminate the targeted activity recalled in the introduction, the hypothesis underlying the case study is the following: Article 261 Gcc may be an example of a symbolic legislation, whose latent functions prevail on its declared functions. In particular, it is hypothesised that the law is an example of a 'compromise-law' that satisfy all parties taking part in the law-making process, thanks to the vagueness of the wording that allows a broad range of possible interpretations, and also thanks to the actual ineffectiveness, which pleases those who were contrary to the introduction of the provision. It is here necessary to recall the considerations on the 'legislator' being an heterogeneous group of parties not only constituted of members of the Parliament but often also by external actors, who can influence more or less transparently the law making-process. While the manifested function of tackling money laundering has in fact remained in the background, the thesis hypothesises that other latent goals have been pursued. It is further hypothesised that the 'law inaction' is part of a process of decriminalisation that intentionally grants impunity to a certain group of actors, in this case those laundering money, while giving the appearance that the practice is not accepted by law by labelling it as criminal. By using the concept of function, the study focuses on eventual conflicting interests emerging throughout the policy-making process and/or being displayed through the implementation of the provisions. In order to verify these hypotheses the research proceeds with a case study that aims at empirically assessing the sociolegal effectiveness of Article 261 Gcc. In particular, by applying the 'elastic' definition of effectiveness, the following chapters analyse the law-making process, the level of acceptance by legal scholars, the implementation, and the opinions of legal experts and professionals. The methodology adopted is qualitative. The research consists of a case study that includes a documental research, a qualitative analysis of statistical data and the conduction of interviews with privileged observers and legal actors. The study is a macro-sociological assessment of the effectiveness of a criminal legislation through the analysis of the motives that have triggered lawmakers to enact the current legal framework and the practical effects of the 'law in action'17 and of the 'law inaction'.18 Thanks to the use of sociological conceptual tools, as the ones of function, symbolic effectiveness, power, labelling, and legal culture, the research critically approaches the legal framework. In addition, the sociolegal perspective allows us to take into account the multidisciplinary nature of the phenomenon of money laundering and of its countermeasures and the diverse conflicting interests at play. The work has been conducted by a single person and not by a team of researchers; this has imposed a limit on the interviewing sample and the impossibility of undertaking, along with the qualitative analysis of the provision, a qualitative analysis of the jurisprudence and a quantitative analysis of the case law. In addition, criminal provisions have a deterrent purpose, yet in certain cases it is almost impossible to quantify the deterrence effect of those provisions, as in the case of the money laundering offence, and this represents a shortcoming of the current research. Official numbers are highly problematic, this element, despite impeding an objective quantification of the phenomenon, can represent a partial result for the qualitative analysis, because it highlights the complexity of the matter. The anti-money laundering regime is constantly evolving, and this would require continuously updating the assessment, instead the research provides a picture of the current situation. Yet the work offers the reader an instrument to critically interpret also possible changes in the wording of the money laundering offence that may be made following the publication of this work. The outcomes of the critical study on the reasons and effects of the current legislation can be used as a starting point for further research; the methodology set for the empirical analysis can be applied to assess the effectiveness of following developments. The structure of the thesis is the following: The first chapter presents the theoretical sociolegal framework and provides an operational definition of the concept of effectiveness that directs the empirical research. At the end the chapter describes the methodology of the qualitative research. Chapter two traces the genesis of the money laundering offence, as well on an internal, European and domestic level. The chapter analyses legislative intents, parliamentarian debates and other external contributions as declarations of intents and opinions through a desktop-study. The third chapter is dedicated to the doctrinal debate about the money laundering offence regulated in the German penal code. In particular the chapter highlights the controversial issues that have emerged through the abundant legal scholarship production, which might affect the effectiveness of the money laundering offence. Chapters four and chapter five present the empirical research. The fourth chapter analyses the quantitative data of the implementation of the money laundering offence from a qualitative perspective. The last chapter presents the results of the interviews. The main outcomes of the research are that the interests expressed more or less manifestly from the actors taking part in the initial phase of the creation of the anti-money laundering regime were strongly conflicting with each other. One representative example is the question whether to use the policy also to tackle large scale tax evasion or to leave proceeds deriving from fiscal crimes outside of the regime. Very different justifications were given for the criminalisation of money laundering at different stages. Often the declared motives did not correspond to the real goals of the actors taking part in the law-making process. The rhetoric connected to the seriousness of the drug issue was the manifest function of the new criminalisation of money laundering. However, other latent goals, for instance, the desire of financial institutions to clean their reputation and gain customs confidentiality or the interest of some governments to curb tax evasion were already present during this initial phase. Another controversial issue concerns the fact national states have adopted anti-money laundering measures under the pressure of the FATF, which is led by most industrialised countries.19 Despite lacking democratic legitimation, the FATF has imposed worldwide a brand new regime of criminalisation, prevention and enforcement. The legal framework has been used to address ever-new challenges, and this expansion process has been coupled by a rhetoric that scholars have defined the securitisation rhetoric.20 The most recent function manifestly attributed to the anti-money laundering legal framework, that is, in short, the protection of the soundness of the financial system. Especially in times of financial insecurity, the tendency of hardening laws against economic crimes increases. Having previously deregulated the financial system to enhance economic liberties, legislatures resort to criminal law to control illegality in the economy. As a response to the European financial crisis of 2007-2011, legislatures, instead of rethinking the approach towards the protection of the global finance, called for a tightening of economic crimes regulations. The European discourse on money laundering has mostly been related to the destabilisation of the market, the abuse of capitals' movement liberty, the disintegration of the internal economy. But, why was the EU so keen on imposing a common standard for the criminalisation of money laundering, without even enjoying competence in penal matters? The introduction of a common anti-money laundering control policy served to a latent function, namely to the purposes of the creation of the 'Single Market', by way of avoiding that Member States would have adopted measures inconsistent with the completion of the Internal Market, while taking action to protect their own national economies from money laundering.21 This was done by avoiding that domestic regulations implemented for protecting national economies from the infiltration of ill-gotten capital could have hampered the freedom of movement of capital within the European borders. The tension emerges, also in the wording of the most recent EU money laundering Directives, due to lack of Community action against money laundering could lead Member States, for the purpose of protecting their financial systems, to adopt measures which could be inconsistent with completion of the single market.22 There are thus conflicting interests between the claim for regulation to avoid the infiltration of illicit capital, and the demand for deregulation to foster the free market. The European legislature, however, did not declare completely this intention and justified, instead, the imposition of anti-money laundering rules given the threats posed by money laundering to the financial system and thus to society. According to this critical approach, the criminalisation of money laundering turns out to be more of a political tool aimed at achieving governance within the EU, while being presented to the public as an essential intervention to guarantee security and well-being. Once again, thus, the declared goals of the lawmakers did not correspond with the real intentions. It is especially in the interest of a research on the law's effectiveness to unveil functions that were undeclared, in order to evaluate the outcomes in a more critical way. Also from the analysis of the national law-making process emerged divergent opinions and expectations relating to the criminalisation of money laundering. The Parliamentarians debate that took place with regard to the introduction of the money laundering offence and other instruments to tackle drug-trafficking shows that the discussion was deeply embedded in the political-historical context. Given that Germany was just reunified after a period of two dictatorial regimes, the hearing gives the impression that lawmakers felt the responsibility of creating a new legal system against such historical background. In order to balance the very different legal cultures, the divergent approaches had to be compromised. The introduction of a new crime was particularly delicate due to the discriminatory and arbitrary use of criminal labels by the previous dictatorial regimes. Therefore, delegates would not easily give up on fundamental rights for the cause of persecuting criminals. The legislation can be seen as an attempt to balance the need to adopt more effective measures to tackle crime and the necessity of respecting the rule of law and creating a 'militant democracy'. Yet, given the external pressure of the FATF, the EU and of the media, the text was less of a compromise and rather a ratification of 'internationally' accepted standards. The rule of law was not the only issue emerged in the initial phase of the political debate. Controversial opinions were raised also with regard to the questions of the mens rea and the interest protected by the new criminal provision: Certain political parties supported the broadest criminal liability to ensure an effective prosecution of money laundering, other parties were worried that a widespread liability would have been cumbersome for the economic system. Moreover, along with the expansion of the international criminal legal framework to fight against money laundering, also the scope of Article 261 Gcc was extended to include ever-new predicate offences. From the analysis of the doctrinal debate, it emerged that legal scholars have revealed technical hindrances that hinder the provision's legitimacy and thus hamper a positive integration of the act in the criminal legal system. In addition, given that most controversial issues are caused by the wording of the offence, the chapter seems to uphold the idea of an intentional potential decriminalisation of money launderers. The wording of Article 261 Gcc has the potential of frustrating some of the intentions expressed by the legislature in occasion of the adoption of the provision. While the vague formulation of the money laundering offence was thought to tackle ever-new emergencies and has been justified by legislatures as necessary to ensure a more effective fight against money laundering, it has also raised issues that, far from being purely dogmatic, have undermined the acceptance of such law. If law makers have designed the offence in a broad way to allow the criminalisation of conducts that could not have been prosecuted by the existing offences before, the large discretion left to prosecutors, has resulted in a cumbersome element for the prosecution of money laundering. In addition, criminalising the reckless conduct without envisaging a specific criminal liability for security positions has widened the scope of the offence to the point that the law has missed its function of isolating criminals by criminalising gate-keepers' activities. In addition it emerged that there are some open questions with regard to the wording of the offence, for example the question of the interests protected by Article 261 Gcc. On one side a state intervention is considered necessary to contain the impact of economic misbehaviours to protect citizens, on the other side it is important to limit the resort to criminal law only for safeguarding individual or collective situations and not for defending an existing economic structure. The economic system may, in fact, not be considered as a collective interest that needs protection. Also, safeguards provided by penal law need to be substantial and not symbolic, because they urge to change a given situation of inequality, where criminals can profit from illegal practices while legitimate economic actors undergo unfair competition. From the doctrinal analysis it has instead emerged that the legislator seemed to be more interested in drafting a symbolic legislation that can be hardly integrated in the legal system and that raise strong challenges. Lawmakers have been focusing on expanding the reach of anti-money laundering in order to improve its effectiveness, yet without providing legitimacy for such expansion. One of the most meaningful fact observed in the qualitative analysis of statistical data is that organised crime and 'gross money laundering' are not persecuted through Article 261 Gcc. This fact can be inferred by the low number of convictions pursuant to Article 261 (4),23 by the low number of money laundering proceedings categorised as organised crime and by the low number of investigations in the field of money laundering, tax crimes and economic crimes recorded by public prosecutors offices in 2013, where more than one person was involved (18 %). Yet, this does not mean that the criminal justice system does not act against them, but rather that it uses other tools to achieve the goal. While the low conviction rate for serious money laundering cases could be also a symptom of a high degree of deterrence of the provision, it seems that law enforcement uses the money laundering charge as a fallback for authorities who are unable to acquire sufficient evidence in a preliminary phase for the predicate crime and necessitate further information otherwise not accessible. The charge of money laundering allows investigators to access the vast amount of information recorded pursuant to the GwG, which would not be otherwise accessible. Yet, after the investigative phase, prosecutors seem to prefer to modify the charge and opt for indictment for predicate offences instead. The law seems to be effective to the extent that it facilitates the initial investigations, while it does not serve directly the function of punishing money launderers. Besides having a substantial nature, the provisions seem to have a procedural function. It can be inferred that prosecutors find particularly difficult to bring evidence against organised money launderers also due to the fact that professional offenders do not leave traces. From the scarce use of Article 261 Gcc for tackling organised criminality, it can be inferred that the measure is not serving for one of the purposes declared by the legislature when introducing the offence. In addition, it can be hypothesised that other measures may be more suitable to tackle 'gross money laundering'. Given the high number of STRs filed and the low number of money laundering charges and of convictions deriving from the STRs since the introduction of the laws, it can be assumed that the system has been anyway maintained because it still provides some sort of benefits. It can be hypothesised that one benefit is the number of information provided to law enforcement agencies. This amount of recorded information is helpful not only to support further indictments, but also to increase the personnel awareness about the ever-changing money laundering techniques and schemes. Again the effect of the 'law in action' differs in respect to the declared legislative intentions, which justified the criminalisation of money laundering with the necessity of tackling organised crime's economic power. By spelling out this function, the assessment on the effectiveness of the law - as the possibility of collecting information - can be positive. Yet, this effect could be considered a social cost rather than a benefit. On a theoretical side, many scholars see the recording of personal information by private actors as an infringement of the right to privacy.24 On a more practical side such mechanism imposes significant costs on the designated businesses and professions that are in charge of collecting the data.25 When compared to the effective outcomes of the preventive regulations, in terms of law enforcement results, this aspect does not seem to win a cost-benefit analysis, as showed in the quoted researches. If one considers the advantages in terms of information collected, the policy may be considered worth the burden imposed, instead. However, the fact that the laws would have an effective impact on the long run on the fight against money laundering and organised crime may be seen as a diminished deterrence effect, because perpetrators would have the time to adapt to the new laws and find new ways of circumventing them. A collateral effect of the long-run effectiveness of the policy hypothesised on the basis of the outcomes of the research on the implementation is the fact that perpetrators could take advantage of the initiated but not completed cases, by acquiring knowledge about law enforcement strategies and thus develop subterfuges to elude them. On the contrary, it seems that the legislature is always running after to cope with the offenders' ever-new strategies. In fact, regulations about a new sector are updated when there is evidence that there is a risk of money laundering in that specific sector. Yet, offenders might have already moved their laundering activities to another sector. On the assumption that the inclusion of the reckless conduct would have potentially criminalised daily activities, a focus was posed on the number of convictions related to Article 261 (5) Gcc26 to verify the target of the criminal provision. Since 2005 a high number of convictions have been actually referring to reckless money laundering. This shows that the offence is used to punish primarily 'petty money laundering'. This fact can also be inferred from the relevant number of money laundering cases to the detriment of senior citizens, signalled by the FIU in the recent years. Also the fact that a significant number of STRs is filed in relation to the 'financial agents' phenomenon' is a symptom that the preventive mechanism targets more 'small fishes' rather than big perpetrators. Individuals convicted for the reckless conduct may be even victims of a fraud perpetrated by criminal networks. However, the criminal network acting behind the offender remains undetected. If on the one side it cannot be claimed that such offenders, given the lower degree of culpability should not be punished at all, on the other side this effect of the law involves a change of paradigm. The money laundering offence was initially introduced with the goal of tackling serious crimes. The observed effect, however, changes the function and the nature of the law, so that Article 261 Gcc could be considered rather a 'blue collar crime' more than a 'white collar crime'. From the analysis on the quality of STRs filed to the FIU, it can be inferred that certain designated professions and businesses are very reluctant in filing STRs, despite their notably exposure to money laundering risks. The list of designated professions and businesses has been amplified over the years exactly with the goal of facing this transfer of crime from one area to the other. Yet some professionals, such as legal advisors, do not report them, although they possess the capacity of recognising illicit transactions. The fact that some sectors do not actively participate in the effort of preventing money laundering, by allowing criminal proceedings to enter the legitimate economy, may lead to a general ineffectiveness of the system, because it can significantly hinder the capacity of the whole anti-money laundering system to respond to the ability of offenders to move their field of activity there where the law is lax. The provision does generate some instrumental effects by punishing offenders and by triggering a cooperation directed at signalling suspicious transactions between the obliged entities and law enforcement. However, some of the effects do not seem to completely fulfil the legislature's declared goals. For example the chapter seems to prove wrong the legislature's expectation of tackling the grey area by punishing gate-keepers or the attributed function of eliminating organised and serious crime. Given the high costs of implementation highlighted by the cost-benefits analyses, the rather low outcomes seem to be insufficient to fulfil the legislature's goals. Since it is sufficient that without latent functions it would be impossible to explain the adoption and maintenance of a legal act,27 it can be concluded that the intents declared by lawmakers do not satisfy the reasons why the provision was introduced. This opens up the hypothesis that Article 261 Gcc is an example of a symbolic legislation, which has been enacted with the purpose of compromising a complex parliamentarian debate. The analysis of the law-making process has revealed the existence of different expectations attributed to the introduction of Article 261 Gcc. Expectations that were conflicting with each other had to be negotiated and were compromised through the formulation of a vague offence that allowed different interpretations. Yet, the implementation of the law has led to the re-emersion of some of the conflicting situations. In addition, given that the policy regulates a complex and multifaceted issue new conflicts have emerged through its enforcement. The effects triggered by the norm can be indeed perceived positively or negatively by the different actors involved. In particular five principal conflicting situations have surfaced from the interviews. The first issue is the role played by external actors in the law-making process and the constant influence exercised by those actors in the process of updating the policy. The imposition of a US American approach to money laundering control through the role of the FATF has also been highlighted in the second chapter. Specifically, some scholars see the development of a global prohibition regime fostered by the US in the diffusion of anti-money laundering law. According to this literature, the powerful state creates an international regime focussed on achieving its own goals through global acceptance triggered by the securitisation rhetoric and compliance processes imposed through the menace of exclusion by international business relations. The second conflict that emanates from the words of the respondents is the one of the demand for criminal law to face financial misbehaviours and the necessity of limiting the tendency of expanding criminal law on the background of a situation of financial instability. Given the previous deregulation of the market, policy makers need to control and sanction economic abuse in order to protect fair competition and law-abiding individuals. On the other hand, the state needs to respect fundamental principles, such as the rule of law and the principle of ultima ratio that imposes a restriction of the use of criminal law in situations in which no other measures are suitable. This conflict has already been raised along the formulation of the money laundering offence with regards to the question of the interests protected by the law. Despite the legislator tying to limit the scope of the offence by attributing to Article 261 Gcc the protection of the administration of justice and of the interests protected by the predicate offences, this explanation was not considered suitable to the peculiarity of the offence. Indeed, shortly after the enactment, legal scholarship and the judiciary entered in a vivid debate in order to identify more suitable interests protected by the law, among them the financial and economic system under different perspectives. However, as chapter three shows, no solution could be found. In fact, the question concerning the suitability of criminal law to tackle illicit financial flows is perceived in the current research as still unsolved. The matter does not only concern money laundering control. On the contrary, it is a fairly widespread issue that has recently emerged due to the tendency of hardening economic crimes on the background of a situation of financial instability. The third conflict can be summarised as the following: on the one hand the policy being required to interfere with the personal sphere of suspected money launderers; on the other hand private institutions being interested in protecting their relations with loyal and trusted customers. Therefore, they are reluctant to give law enforcement the possibility to interfere too much in their business. The interest manifested by the private sector involved in the prevention of money laundering seems thus to collide with the legislative intent of preventing the infiltration of dirty money by way of preventing gate-keepers to help money launderers. The clash emerges at a micro-economic level and is triggered by the fact that the anti-money laundering policy demands an active participation by private sector in the detection of suspects. Private actors, are not appropriate to bear the burden of detecting offenders, moreover they need to protect the relationships with customers by avoiding unnecessary interferences. At the same time, the privatisation of crime control is questionable also from a governance point of view. It seems therefore that the public interest in persecuting crimes through having access to personal information from the private sector only marginally collides with the interest of protecting the right to privacy. Businesses and professions are predominantly interested in not interfering with their clients and in not bearing the burden of detecting offenders. The issue was also addressed during the national Parliamentarian debate, with regards to the degree of mens rea required for money laundering criminal liability. Making everybody taking part in economic or financial activities actively participating in the monitoring of the economic system under the threat of criminal liability for negligent money laundering was considered harmful for the business market. The same debate has been picked up by legal scholarship too. Yet, it seems that, despite the law being the result of negotiations, the question is still open. The fourth issue consists of discording opinions with regards to the opportunity of including tax evasion as predicate offence for money laundering. On one hand there is the interest of tackling tax evasion through the anti-money laundering regime, on the hand the concern of keeping the two phenomena distinct in order to avoid an overrating of money laundering. Since the genesis of the anti-money laundering policy, some actors taking part in the international law-making process, opposed the labelling of 'black money', naming money deriving from tax violations, as 'dirty money', indicating all proceeds of crime typically committed by organised crime. This distinction was based on the perception that tax-related offences were less serious and less harmful than capital flight and were advocated by financial centres in order to maintain a good reputation while still granting peculiar financial services, such as bank secrecy. This issue is a good example of the labelling theory, to the extent that it shows how a practice that was firstly not considered criminal enough to amount to a predicate offence for money laundering, has become part of the scope of the anti-money laundering regime on the basis of a political decision of labelling it as such. Respondents of the current research show to have different perceptions of the degree of the seriousness of tax laws violations and thus about the appropriateness and necessity of tackling them under the umbrella of the anti-money laundering policy. Again, the matter, which seemed to have been resolved through the negotiations on an international and European level, is still being debated at national level. The last two contrasting interests are the necessity of regulating the flows of money and the free movements of capitals in a neoliberal economy. The question is intrinsic in the nature of money laundering, which is a phenomenon that happens at the interface between legality and illegality. Regulations that facilitate the licit exchange of goods, capitals and services do also facilitate the flow of ill-gotten gains; there are thus conflicting interests between the public interest of persecuting crime and the claims for less regulation in a free market economy. From the interviews surfaced that not only opinions on the effectiveness of the law differ, but the very concept of effectiveness is perceived differently among the interview partners. Perceptions about how effective the anti- money laundering policy is appear to be similar among respondents belonging to the same experts' group. In particular, given the fact that the policy triggers many preliminary investigations, investigators work on a daily basis with the provision. This led to their opinion on the implementation of the legislation being rather positive. Positive opinions have common ground: they assert that the policy is not a simple one to implement, however, they believe that the legal practice has found its way through. On the contrary, defence attorneys specialised in economic crimes do not receive a significant amount of clients suspected for money laundering. For this reason they tend to have a rather negative opinion on the policy's effectiveness, also driven by the perception that the policy is not able to achieve the indirect goals. The diverse concepts of effectiveness provided by disciplines close to the sociology of law and the different definitions of effectiveness given by sociologists of law turn out to be useful here. Particularly the notions of 'efficiency' and of 'efficiency regardless of the goals' are proved very useful to interpret the respondents' opinions. Efficiency, is according to the administrative legal approach, the optimal relation between the goals achieved and the instruments used. A subcategory of this concept is the efficiency calculated through a cost-benefit analysis, of which some examples have been presented in the fourth chapter, which defines efficiency as the functioning of a legal order without assessing the goals achieved. This type of analysis focuses on the correctness of the operating system since the purpose of the system is its own existence. It refers to a whole legal order rather than to a specific single provision. Given that the anti-money laundering policy constitutes a legal order, due to the diverse regulations involved and the competent authorities created in order to achieve the goals of the policy, this notion can be applied. In the field of administrative legal theories, the first chapter has focussed on the approach that considers the (in)effectiveness of a law depending on its (failing) enforcement. A high degree of compliance of the anti-money laundering legislation might correspond to a high level of effectiveness of the policy with respect to its direct function, but at the same time to a rather low level of effectiveness with regards to its indirect purposes. The way to evaluate the degree of effectiveness is therefore also different. While compliance with legal provisions is calculated through a quantitative assessment of the processes in force and of the functioning of the system, the achievement of the indirect functions is measured on the impact of the policy. Interview partners have different perceptions about the indirect functions of the legislation too. This reflects, once again, the fact that the policy was a result of a compromise between different expectations and that the legislator was not able to limit the scope of its application to a particular goal. The different expectations and intents, which already emerged in the doctrinal debate about the legally protected interests, appears again in the different perceptions of the interviewees. The respondents were asked about the legislation's effectiveness with regards to one of the indirect functions, namely the capacity to deter organised crime. The legislator enacted the money laundering offence in the context of the fight against drug trafficking and other forms of organised crime, thus Article 261 Gcc's expressed rationale is the prevention and repression of organised crime. Finally, a relevant outcome regards the respondents' opinions on article 261 Gcc's latent symbolic function. Some of them agree with this. Others strongly oppose the hypothesis. They argue instead that the policy has instrumental effects on their daily practice, which cannot be defined as purely symbolic. According to most respondents, the law cannot be defined as symbolic, because it has led to instrumental effects. In the first place information gathered thanks to the GwG is used to start preliminary investigations under Article 261 Gcc. Secondly, the structure enacted to comply with the anti-money laundering policy is attainable and is visible and cannot be denied. Thirdly, the law is considered necessary because it labels a deviant behaviour. In particular, despite the fact that investigations do not lead to a conviction for money laundering they allow investigators to collect information in support of criminal cases for the predicate offences or to start a preliminary investigation for a predicate offence. In this sense, the function of the 'law in action', despite being questionable, is objectively instrumental. However, the fact that the law serves the purpose of tackling predicate offences through the support of investigations does not exclude the hypothesis that the law was enacted to pursue latent functions too. According to the sociologist Aubert, it is not necessary that the latent goal is the only one that plays a role, but it is necessary that the other purposes would not explain the analysed phenomenon completely. Indeed, in the opinions of those who exclude the symbolic function, yet the results achieved through compliance do not legitimate the burden imposed by the legislation. In other words, it seems that they recognise that the purpose of compliance cannot completely explain the policy makers' motivation, which re-opens the doors for the hypothesis of the existence of latent functions. In fact, such a demanding policy cannot be accepted for the sole purpose of re-enforcing the action of the criminal justice system in tackling predicate offences. On the other hand, compliance with the policy in terms of building of a structure and of expertise does not automatically mean fulfilling the policy's purpose. Particularly the creation of new professionalism, has been interpreted by scholars as a sign given to the public that the policy has produced certain effects. In conclusion, on the background of the research's outcome, the paper tries to reply to the question: (How) can the effectiveness of the money laundering offence be improved? While technical hindrances can (and perhaps) will be removed through legal reforms, 28 the inherent political economic and financial conflicting interests that impede a higher level of effectiveness are more difficult to solve. In contemporary industrialised economies there is a complicated and sometimes shifting boundary between legitimate and illegitimate transactions. This is particularly exacerbated in the context of financial capitalism, which 'subordinates the capitalist productive process to the circulation of money and monetary assets and hence to the accumulation of money profits'. Since the very beginning, determining the boundary between an area defined as 'criminal' and the space of 'legality' has been controversial. In fact, money has a neutral nature, pecunia non olet, making profit, irrespective of the monies' origin, is a very strong interest for both private and public entities, which collides with the one of eliminating illicit financial flows. In other words criminal policy goals diverge from purely economic interests. While one can assume the justice and correctness of the current financial system, and thus describes money laundering as harmful because it interferes with the existing economic order, one can also assume that the capitalist system leads per se to injustice and inequality, and that money laundering is actually embedded in this profit-oriented system and represents just the darker side of the capitalist economy. A compromised viewpoint is the one that describes money laundering as an accepted collateral effect of the capitalist system, that is to say 'a certain amount of illicit financial flows may be considered an acceptable price to pay for a market where free mobility of capital is guaranteed'. In other words, money laundering is intrinsic in or at least exacerbated by the capitalist system.