Dan Kaneshiro is a Policy Analyst with the Office of Management and Budget, Office of Federal Financial Management, where he is the lead analyst for OFFM’s work on Enterprise Risk Management, Internal Controls, Audit and Inspectors General Issues. Additional responsibilities include Antideficiency Act Violations, Federal Debt Collection, and Government Charge Cards. He is responsible for the implementation of OMB Circular No. A-123, Management’s Responsibility for Enterprise Risk Management and Internal Control, A-123, Appendix A, Internal Control Over Financial Reporting, A-50, Audit Follow-up, and key sections of A-11, and A-129. Dan also served as a co-chair of the working group that developed the ERM Playbook version 1.0. Prior to OMB, Dan served 10 years with the U.S. Government Accountability Office, where he planned, designed and implemented key sections of performance audits, special studies and investigations of alleged fraud, waste and abuse. Prior to GAO, Dan held positions with the State of Hawaii Department of Public Safety and with the Hawaii Judiciary. Dan received both his undergraduate degree in Psychology with a Certificate in Criminal Justice and a Masters of Public Affairs with an emphasis in Policy Analysis from the University of Wisconsin-Madison. He also received a Juris Doctor from the Columbus School of Law at the Catholic University of America.