“… I got tired of always seeing government financial statements start with a Certificate of Excellence in Financial Reporting, so I finally decided to check them out. … Sure enough, according to the folks giving the certificate, 338 of them were awarded just in Illinois in a year. Isn’t this kinda like Lake Wobegon? You know, where 'all the kids are above average' … And who is giving the awards? The Government Finance Officers Association. Hmm.”