SECURITIES AND EXCHANGE COMMISSION
                               Washington, D.C. 20549
                                --------------------

                                    FORM 10-K/A

                   ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d)
                      OF THE SECURITIES EXCHANGE ACT OF 1934

                   For the fiscal year ended December 31, 1996

                          Commission file number 0-25998

                          BIOSAFE INTERNATIONAL, INC.
             (Exact name of registrant as specified in its charter)
                            --------------------

                   Nevada                                   95-4203626
       (State or other jurisdiction of                   (I.R.S. Employer
       incorporation or organization)                   Identification No.)

              10 Fawcett Street
          Cambridge, Massachusetts                           02138
  (Address of principal executive offices)                 (Zip Code)

                                 (617) 497-4500
              (Registrant's telephone number, including area code)
                                 --------------------

              Securities registered pursuant to Section 12(b) of the Act: None
             
                 Securities registered pursuant to Section 12(g) of the Act:
                             Common Stock, $.001 par value per share
                             Series A Warrants
                             Series C Warrants
                             Series D Warrants
                             Series E Warrants
                             Placement Agent Warrants

        Indicate by check mark whether the  registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the  Securities  Exchange  Act of
1934  during  the  preceding  12 months  (or for such  shorter  period  that the
registrant was required to file such reports),  and (2) has been subject to such
filing requirements for the past 90 days. Yes  X     No
                                              ---       ---
                                              
        Indicate by check mark if disclosure of  delinquent  filers  pursuant to
Item 405 of Regulation S-K is not contained  herein,  and will not be contained,
to the best of  registrant's  knowledge,  in  definitive  proxy  or  information
statements  incorporated  by  reference  in Part  III of this  Form  10-K or any
amendment to this Form 10-K.  ___
                                                                
        As of April  29,  1997,  the  market  value of the  voting  stock of the
Registrant held by non-affiliates of the Registrant was $5,519,553.

         The number of shares of the  Registrant's  common  stock,  par value  
$.001 per share,  outstanding  as of April 29,  1997 was 17,662,569.


<PAGE>


Explanatory Note:   This amendment amends the Form 10-K filed with
-----------------   the Securities and Exchange Commission on March 31, 1997.
                    Items 10, 11, 12, and 13 have been changed.

                                    PART I

Items 1 - 4

         Items 1 - 4 are unchanged.
                                   
                                    PART II

Items 5 - 9

         Items 5 - 9 are unchanged.

                                    PART III

Item 10.  Directors and Executive Officers

Information Regarding Directors and Executive Officers
------------------------------------------------------

         The following  table and  biographical  descriptions  set forth certain
information as of March 31, 1997,  unless otherwise  specified,  with respect to
the  directors  and the  executive  officers  who are not  directors,  based  on
information furnished to the Company by each director and officer.

                       Directors and Executive Officers
                       --------------------------------

            Directors or Officers               Amount and Nature of
                                                Beneficial Ownership   Percent
     Name                      Age      Since    of Common Stock       of Class
     ---------------------------------------------------------------------------
                                                         


Richard S. Golob                45       1996          21,355              *
Jay Matulich                    43       1995          17,500              *
William B. Philipbar            71       1996           1,667              *
Daniel J. Shannon               62       1994          46,250              *
Barry D. Simmons                57       1990         217,875            1.2%
Philip W. Strauss               48       1995         250,000            1.4%
B.G. Taylor                     72       1990         222,875            1.2%
Robert Rivkin                   38       1994         250,875            1.4%
Joseph Motzkin                  53       1996          30,000              * 
                                                            

* Less than one percent.

         Jay J.  Matulich.  Mr.  Matulich is a Senior Vice-President of Capital 
Growth  International  L.L.C.,  formerly U.S.  Sachem Financial  Consultants,  
L.P.  ("Capital  Growth").  From May 1990 to October 1994, Mr. Matulich was a 
Vice President of Gruntal & Co., Incorporated,  investment  bankers.  Mr. 
Matulich was elected to the Board of Directors in March 1995 pursuant to an 
agreement  between the Company and Capital Growth, in connection with Capital
Growth's role as placement agent for certain securities of the Company.

         Philip W. Strauss. Mr. Strauss has been the Chief Executive Officer and
President  since March 27, 1996 and previously had been Executive Vice President
and Chief Operating Officer of the Company since September 1995. He has 24 years
of experience in project,  business and corporate  development.  Mr. Strauss was
co-founder of BioMedical Waste Systems,  Inc., a publicly-held  waste management
firm,  where he served as Executive  Vice  President  from its inception in 1987
until May 1992 and as a Director from inception until May 1993.


                                       1
<PAGE>


         Richard S. Golob.  Mr.  Golob has been a Director of the Company  since
May 8, 1996. He is President of World Information  Systems, a private consulting
and publishing company in the environmental industry.  Through World Information
Systems and his two newsletters, Hazardous Materials Intelligence Report and Oil
Pollution  Bulletin,  Mr. Golob provides  information and advisrory  services to
environmental companies on business development,  marketing and financing. He is
also  founder and  chairman of the  Environmental  Business  Conferences,  which
provides  biannual  forums  for  environmental  business  executives  to discuss
critical business issues.  He served as a member of the  Environmental  Advisory
Board of Charles River  Partnership  IV, a venture  capital fund that invests in
the environmental industry.

         William B.  Philipbar.  Mr.  Philipbar  has been a Director of the 
Company  since May 8, 1996.  He is  currently a director of Matlack Systems,  
Inc., Rollins Leasing Corp., Rollins Environmental  Services,  Inc. and 
Consolidated Waste Systems. Until 1995 he was also a director of Charles River 
Ventures,  a company that he continues to serve as an advisor.

         Daniel J.  Shannon.  Mr.  Shannon has been a Director of the Company  
since 1994.  He is a certified  public  accountant  with experience in public 
and private finance,  public service,  health care, and pension  management.  
Mr. Shannon is currently Director of LaSalle  Street  Capital  Management,  Ltd.
("LaSalle  Capital"),  a subsidiary of LaSalle  National  Trust,  a financial
institution headquartered  in Chicago,  Illinois.  Mr. Shannon's duties as
Director of LaSalle Capital are primarily those of an advisor to clients in the
marketing of investment products.

         Barry D. Simmons,  MD. Dr.  Simmons has been a Director of the Company
since 1990.  He is an orthopedic  surgeon and has been associated with Brigham 
Orthopedic  Associates,  Inc. at the Brigham and Women's  Hospital since 1974. 
Dr. Simmons has been the Chief, Hand Surgery  Service,  at the Brigham and 
Women's  Hospital  since 1982.  In 1985,  Dr.  Simmons was  appointed an 
Associate  Clinical Professor of Orthopedic  Surgery at Harvard Medical  School,
and in that same year, he began his  association  with Waterville  Valley
Medical Associates, Inc. situated at the Waterville Valley Ski Area.

         B.G.  Taylor.  Mr.  Taylor has been a Director of the Company  since
1990.  He is a private  investor  and was  President and Chief Operating
Officer of The Halliburton  Services Company and Executive Vice President of
The Halliburton  Company.  Mr. Taylor has over 40 years of diverse operating
experience in large organizations.

Senior Executive Officers Who Are Not Directors

         Robert Rivkin. Mr. Rivkin, a Certified Public Accountant, has been Vice
President of BioSafe since July 1994, Chief Financial  Officer since March 1995,
Secretary  since  May 1995 and  Treasurer  since  June  1996.  Prior to  joining
BioSafe,  Mr.  Rivkin was a principal  at The  Envirovision  Group Inc.,  a full
service environmental engineering,  consulting and contracting company, where he
was  responsible  for  marketing  and  strategic  planning,  finance and overall
business management.  Previously,  Mr. Rivkin practiced public accounting in New
York where he specialized in mergers and acquisitions, IPO's and SEC reporting.

         Joseph E. Motzkin.  Mr.  Motzkin has been a Vice  President of BioSafe
since August 1996.  Prior to joining  BioSafe,  he was a Manager at Laidlaw 
Waste Systems and Prins Recycling  Corporation,  where he operated landfills,  
established recycling programs, and directed  sales  programs and  customer  
service  activities.  Mr.  Motzkin has 26 years of  experience  in the solid 
waste  management business.

                                       2
<PAGE>

The Board of Directors and Its Committees
-----------------------------------------

Board of Directors

         The Company is currently managed by a seven-member  Board of Directors,
a majority of whom are  independent of the Company's  management.  Each director
will hold office for the term to which he is elected and until his  successor is
duly elected and qualified.

         The Board of Directors held 10 meetings  during fiscal year 1996.  Each
of the  directors  attended at least 75% of the total  number of meetings of the
Board  of  Directors  and of the  committees  of the  Company  of which he was a
member.

         The Board of Directors has appointed an Audit  Committee,  Compensation
Committee and an Executive Committee.

         Compensation Committee. The Compensation Committee,  which consisted of
Messrs.   Matulich,   Simmons  and  Taylor  as  of  December  31,  1996,   makes
recommendations and exercises all powers of the Board of Directors in connection
with certain compensation matters,  including incentive compensation and benefit
plans. The Compensation Committee administers, and has authority to grant awards
under, the BioSafe International, Inc. 1995 Stock Option and Incentive Plan (the
"Plan")  to the  employee  directors  and  management  of the  Company  and  its
subsidiaries and other key employees. The Compensation Committee met one time in
1996.

         Executive Committee. The Executive Committee, which consists of Messrs.
Strauss, Golob, and Philipbar, is authorized to manage and direct the affairs of
the Company between  meetings of the Board of Directors,  subject to limitations
imposed by applicable law and other  resolutions of the Board of Directors.  The
Executive Committee met six times in 1996.

         Audit  Committee.  The Audit  Committee  which  currently  consists  of
Messrs. Matulich,  Philipbar and Shannon, is empowered to recommend to the Board
the  appointment  of  the  Company's   independent  public  accountants  and  to
periodically  meet  with such  accountants  to  discuss  their  fees,  audit and
non-audit services, and the internal controls and audit results for the Company.
The Audit  Committee  also is  empowered to meet with the  Company's  accounting
personnel to review accounting policies and reports. The Audit Committee met one
time during 1996.


Section 16(a) Beneficial Ownership Reporting Compliance
-------------------------------------------------------

       Section  16(a) of the  Exchange  Act  requires  the  Company's  executive
officers and directors,  and persons who own more than 10% of a registered class
of the Company's equity securities,  to file reports of ownership and changes in
ownership with the SEC and the Nasdaq Small-Cap Market. Officers,  directors and
greater  than 10%  stockholders  are required by SEC  regulation  to furnish the
Company  with copies of all  Section  16(a)  forms they file.  To the  Company's
knowledge, based solely on review of the copies of such reports furnished to the
Company and written  representations  that no other reports were required during
the fiscal year ended December 31, 1996,  all Section 16(a) filing  requirements
applicable to its executive officers,  directors and greater than 10% beneficial
owners were satisfied except that Mr. Joseph Motzkin  inadvertently filed a Form
3 Statement of Beneficial Ownership  Securities,  which was due August 11, 1996,
approximately 30 days late.




                                       3
<PAGE>



Item 11.  Executive Compensation


Director Compensation
---------------------

       Pursuant to a Resolution  adopted by the Directors in January  1996,  the
Company is not paying cash compensation to its Directors. Non-Employee Directors
are  entitled  to stock  option  grants  under the 1995  Stock  Option  Plan for
Non-Employee Directors.
The Board may  reconsider  the payment of cash  compensation  to  Directors at a
future date.

Executive Compensation
----------------------

       Summary  Compensation Table. The following table sets forth the aggregate
cash  compensation  paid by the Company  with  respect to the fiscal years ended
December 31, 1996, 1995 and 1994 to the Company's  Chief  Executive  Officer and
the one other senior executive officer in office on December 31, 1996 who earned
at least  $100,000  in cash  compensation  during  1996  (the  "Named  Executive
Officers").

                         SUMMARY COMPENSATION TABLE


                                                                     Long-Term
                                                                   Compensation
                                                                      Awards
                                                Annual                ------
                                              Compensation            Shares
                                              -------------         Underlying
Name and Principal Position            Year      Salary              Options
                                                   ($)                 (#)
-----------------------------------   -----     --------          ------------
Philip Strauss(1)                      1996      150,000              250,000
President and Chief                    1995       43,750              200,000
Executive Officer

Robert Rivkin                          1996      150,000              206,250
Vice President, Chief Financial        1995      150,000                 0
Officer, Secretary and Treasurer       1994       75,000               43,750

Richard H. Rosen (2)                   1996       45,000                 0
Chief Executive Officer, President     1995      180,000                 0
and Treasurer                          1994      180,000              175,000

-----------------
(1) Mr. Strauss became Chief Executive Officer on March 27, 1996.  Prior to
    that, Mr. Strauss was Executive Vice President and Chief Operating Officer
    which offices he had held since September 19, 1995.

(2) Dr. Richard H. Rosen resigned from all offices and positions with the
    Company on March 27, 1996.

                                       4
<PAGE>



         Option Grants in Fiscal Year 1996.  The following  table sets forth the
options  granted  during  fiscal year 1996 and the value of the options  held on
December 31, 1996 by the Company's named executive officers.

                      OPTION GRANTS IN FISCAL YEAR 1996


                               
                Number of    Percent of                    
                Shares       Total Options
                Underlying   Granted to     Exercise or              [Grant Date
                Options      Employees in   Base Price    Expiration  Present
Name            Granted      Fiscal Year    ($/share)     Date        Value $]
--------------------------------------------------------------------------------

Philip Strauss  250,000          34%            $2.25       2006      $204,250

Robert Rivkin   206,250          28%            $2.25       2006      $168,506

        Option Exercises and Year-End Holdings.  The following table sets forth
the options exercised during fiscal year 1996 and the value of the options held
on December 31, 1996 by the Company's Named Executive Officers.

                  AGGREGATED OPTION EXERCISES IN FISCAL YEAR 1996
                      AND FISCAL YEAR-END 1996 OPTION VALUES

                                                  Number of
                                                  Securities        Value of
                                                  Underlying      Unexercised
                                                  Unexercised     in-the-Money
                                                    Options         Options
                                                   at Fiscal       at Fiscal
                                                 Year-End (#)     Year-End ($)
                    Shares                      -------------  ---------------
                  Acquired On       Value         Exercisable/     Exercisable/
Name              Exercise (#)   Realized ($)    Unexercisabl     Unexercisable
---------------- -------------  --------------   -------------  ---------------
Philip Strauss         0               0            250,000/0          0
Robert S. Rivkin       0               0            250,000/0          0
Richard H. Rosen       0               0                    0          0


     Option Repricings.  The following table sets forth the options repriced
during fiscal year 1996.

                            10-YEAR OPTION REPRICING

                                                                     Length
                         Number of   Market                          of Original
                         Securities  Price of   Exercise             Option  
                         Underlying  Stock at   Price at   New       Term
                         Options     Time of    Time of    Exercise  Remaining
                         Repriced    Repricing  Repricing  Price     at Date of
Name            Date        (#)         ($)        ($)      ($)      Repricing
--------------------------------------------------------------------------------

Philip Strauss  6/28/96   200,000     $5.44      $5.44      $2.25     9 years

        Employment Agreements.  As of December 31, 1996, the Company was a party
to an  employment  agreement  with  Mr.  Rivkin.  The  terms  of  the  Company's
employment  agreement  with Mr.  Rivkin,  provides (i) that Mr. Rivkin receive a
salary of $150,000 per year;  and (ii) that he agree not to compete with BioSafe
following  termination  of his  employment  by BioSafe  for a period of one year
following such termination. The terms of this agreement shall continue in effect
until  terminated by either  party.  BioSafe may exercise the right to terminate
the agreement  with or without cause at any time and Mr. Rivkin may exercise the
right to terminate the agreement on 30 days' written notice at any time.

                                       5
<PAGE>



Stock Performance Graph
-----------------------

        The Securities and Exchange Commission requires the Company to present a
chart comparing the cumulative total shareholder return on its Common Stock with
the cumulative total  shareholder  return of (i) a broad equity market index and
(ii) a  published  industry  index or peer  group.  Although  such a chart would
normally  be for a  five-year  period,  the Common  Stock has been listed on the
Nasdaq  Small-Cap  Market only since  November  14,  1995 and, as a result,  the
following  chart reflects only the period during which the Common Stock has been
listed on that  market.  The chart  compares the Common Stock with (i) the Media
General  Nasdaq  Market  Value  Index (the  "Nasdaq  Index")  and (ii) the Media
General Waste  Management  Industry Index (the "Waste  Management  Index").  The
total  return  for each of the  Common  Stock,  the  Nasdaq  Index and the Waste
Management Index, assumes the reinvestment of dividends, although dividends have
not  been  declared  on the  Company's  Common  Stock.  This  chart  assumes  an
investment of $100 on November 14, 1995 in each of the Common Stock,  the stocks
comprising  the Nasdaq  Index and the  stocks  comprising  the Waste  Management
Index.  The Nasdaq Index tracks the aggregate price  performance of all domestic
equity securities traded on the Nasdaq Market.

Date             Volume        High/Ask      Low/Bid           Close
----             ------        --------      -------           -----

11/30/95         842,000       4 3/4         4 3/16            4 5/16
12/29/95       1,163,900       4 3/8         3 15/16           4 3/16
01/31/96       1,843,100       4 5/8         3 1/16            3 3/4
02/29/96       2,652,300       4 7/16        3 3/8             3 3/8
03/29/96       3,189,300       4 3/16        2 1/16            3
04/30/96         733,400       3 1/16        2 7/16            2 13/16
05/31/96         991,400       3 5/8         2 5/8             3 1/2
06/28/96       1,394,900       3 5/8         2                 2 1/4
07/31/96       1,049,300       2 1/4         1 7/16            1 13/16
08/30/96       4,039,600       2 1/16        1 5/16            1 3/8
09/30/96       1,026,900       1 9/16        1 1/4             1 7/16
10/31/96       1,696,200       1 9/16        1                 1 1/4
11/29/96       2,024,000       1 1/2         0 7/8             1
12/31/96       3,857,200       1 1/16        0 9/16            0 11/16
01/31/97       1,850,200       0 7/8         0 5/8             0 5/8
02/28/97       1,094,000       0 11/16       0 5/16            0 7/16
03/31/97       1,305,500       0 9/16        0 5/16            0 3/8














                                       6
<PAGE>




Report of the Compensation Committee
------------------------------------

        The Compensation  Committee's  executive  compensation  philosophy is to
establish  competitive  levels of  compensation,  link  management's  pay to the
achievement  of the  Company's  performance  goals,  and enable  the  Company to
attract and retain qualified  management.  The Company's  compensation  policies
seek to align the financial  interests of senior  management of the Company with
those of the stockholders.

        Base Salary.  The Company has established  base salary levels for senior
management  based on a number of factors,  including  market  salaries  for such
positions,  the  responsibilities  of the  position,  the  experience,  and  the
required knowledge of the individual. The Compensation Committee attempts to fix
base  salaries  on a basis  generally  in  line  with  base  salary  levels  for
comparable companies.

        Incentive  Compensation.   During  each  fiscal  year  the  non-employee
directors who are members of the  Compensation  Committee may consider  granting
senior executives of the Company awards of stock or options under the Plan. Such
awards are based on various  factors,  including  both  corporate and individual
performance  during the  preceding  year and  incentives  to reach certain goals
during  future years.  During 1996,  the Company  lowered the exercise  price of
options granted to all Company  employees,  including the Named  Executives,  in
lieu of raising salaries. The new exercise price is $2.25.

Submitted by the Compensation Committee:

        Jay Matulich and Barry D. Simmons


Compensation Committee Interlocks and Insider Participation
-----------------------------------------------------------

         Jay Matulich and Dr. Simmons served on the Compensation  Committee in 
1996. No member of the  Compensation  Committee has ever served as an officer 
of the Company.




Item 12.  Security Ownership of Certain Beneficial Owners and Management
Principal Stockholders

           The  following  table  presents  information  as to all directors and
senior  executive  officers of the Company as of March 31, 1997 and persons or
entities  known to the  Company to be  beneficial  owners of more than 5% of the
Company's Common Stock as of March 31, 1997, unless otherwise  indicated,  based
on representations of officers and directors of the Company and filings received
by the  Company  on  Schedules  13D and 13G or Form  13F  under  the  Securities
Exchange Act of 1934, as amended (the "Exchange  Act"). All such information was
provided by the  stockholders  listed and reflects  their  beneficial  ownership
known by the Company on March 31, 1997.

                                            

                                       7
<PAGE>



                          Beneficial Ownership of Common Stock
                          ------------------------------------


    Directors, Officers                Shares                    Percent
    and 5% Stockholders(1)             Owned                    of Class
    ----------------------             -----                    --------


    Richard Golob(2)                   21,355                        *

    Liviakis Financial
    Communications, Inc.              910,000                     5.15%
    2118 P Street, Suite C
    Sacramento, CA 95816

    Jay Matulich(3)                    17,500                        *
 
    Joseph Motzkin                     30,000                        *

    William B. Philipbar(2)             1,667                        *

    Bob Rivkin(4)                     250,875                     1.41%

    Richard Rosen                     997,209                     5.61%
    162 Washington Street
    Belmont, MA 02178

    Barry D. Simmons(5)               217,875                      1.2%

    Daniel J. Shannon(6)               46,250                        *

    Philip W. Strauss(4)              250,000                      1.4%

    B.G. Taylor(7)                    222,875                      1.2%

    All directors and officers 
    as a group (7 persons)          1,058,397                      6.0%

* less than 1%

(1)      The persons  named in the above  table have sole  voting and  investing
         power with  respect to all shares shown as  beneficially  owned by them
         subject to community property laws where applicable and the information
         contained in footnotes to this table.

(2)      Includes 1,667 shares subject to  stock options which are fully vested
         and  are currently exercisable.

(3)      Shareholdings do not include shares and warrants held by Capital Growth
         International,  L.P., of which Mr. Matulich disclaims beneficial  
         ownership.  Also  includes  2,500  shares  subject  to stock  options  
         which are fully  vested  and are  currently exercisable.

(4)      Includes 250,000 shares subject to  stock options which are fully 
         vested and are currently exercisable.

(5)      Includes 17,750 shares of Common Stock held by Dr.  Simmons'  immediate
         family,  including  one minor  child and two adult  children,  of which
         shares he disclaims  beneficial  ownership.  Also includes 1,667 shares
         subject  to stock  options  which are fully  vested  and are  currently
         exercisable.

(6)      Includes 46,250 shares subject to  stock options which are fully vested
         and are currently exercisable.

(7)      Includes  1,500 shares of Common Stock held by Mr.  Taylor's  wife,  of
         which shares he does not disclaim beneficial  ownership.  Also includes
         2,500 shares  subject to stock  options  which are fully vested and are
         currently exercisable.


                                       8
<PAGE>



Item 13.  Certain Relationships and Related Transactions

                  Liviakis  Financial  Communications,  Inc.  ("Liviakis") holds
910,000  shares of Common Stock,  which amounts to more than 5% of the currently
outstanding  shares of Common  Stock.  Liviakis  had entered  into a  consulting
agreement with the Company which the Company terminated in December 1996.

                  Jay  Matulich,  a Director  of the  Company,  is a Senior Vice
President of International Capital Growth("Capital  Growth"), which holds 57,745
Placement  Agent Warrants at an exercise price of $2.30 per share. In June 1996,
Capital  Growth  was the  placement  agent  for an  overseas'  offering  of the
Company's  common  stock.  In  connection  with this  offering,  Capital  Growth
received a fee calculated at 8% of gross proceeds,  resulting in  approximately
$513,000.  In addition,  the Company exchanged 701,563 Warrants exercisable at a
price of $10 into  350,000  Warrants exercisable  at a price of $3.50 .  Through
March 29,  1996,  Capital  Growth also had a  continuing  relationship  with the
Company  pursuant to which  Capital  Growth  provided  advisory  and  investment
banking  services to the  Company,  principally  in  connection  with  financing
matters.  The Company pays Capital  Growth  $4,500 per month for such  services,
beginning on March 29, 1995. The terms of this  relationship  were comparable to
terms that would have been obtainable from unaffiliated sources.


                                    PART IV


Item 14.  Exhibits, Financial Statement Schedules, and Reports on Form 8-K

         Item 14 is unchanged.



                                       9
<PAGE>




                                  SIGNATURES

         Pursuant to the  requirements of Section 13 of the Securities  Exchange
Act of 1934,  the  Registrant  has duly  caused  this report to be signed on its
behalf by the undersigned thereunto duly authorized.

                               BIOSAFE INTERNATIONAL, INC.

Date: April 30, 1997           By: Robert Rivkin
                                   --------------
                                   Robert Rivkin
                                   Vice President, Chief Financial Officer, 
                                   Secretary and Treasurer
                                   (Principal Financial and Accounting Officer)