Project Clients & Past Employers

• Science Applications International Corp (SAIC) Inc., ($8B government contractor)
• enXco, Inc. ($700M North American renewable energy subsidiary of EDF)
• Driver Alliant Insurance Services, ($70M commercial insurance brokerage)
• KPMG (Clients included: Idec Pharmaceuticals, Golden Eagle Insurance, Insurance Company of the West, Petco, Sweet Factory, University of California, San Diego, San Diego Association of Governments, North County Transit District)

Functional Finance & Accounting Experience

Financial Reporting & General Accounting
• Hands-on and supervisory controllership experience for various large and small companies, including G/L, A/P, A/R, collections, payroll, and treasury functions.
• Managed monthly G/L close for all accounts as controller for $70M insurance brokerage.
• Developed financial data and prepared footnote disclosures for inclusion in SEC Forms 10K, 10Q, and 11K.
• Liaised with internal management as well as inside and outside legal counsel and auditors to ensure accuracy, completeness and compliance of SEC reporting.
• Managed post merger accounting integration of acquisitions, including working with acquisition accounting/financial personnel to ensure smooth transition to company's internal financial reporting requirements.
• Oversaw corporate intercompany invoicing process to transfer corporate ITS expenses incurred by operating units, primarily India, to corporate (approx $100K per period).
• Performed/reviewed corporate monthly close for large (>$100M) corporate divisions.
• Reviewed all IT acquisition activity (licenses, hardware, etc.) for $8B entity for potential capitalization.
• Managed monthly close and financial statement preparation for 401(k), ESOP, profit sharing, and deferred cash and stock compensation plans.
• Coordinated SFAS 123R implementation for deferred stock compensation plans with $40M in deferred restricted stock.
• Performed and managed preparation of year-end audit analyses including asset impairment testing on energy generation facilities and identification of major customers and vendors.
• Created $8B company's first detailed subledger for unearned deferred compensation.
• Reviewed acquisition targets for potential accounting, financial reporting, and compliance issues related to retirement plans.
• Managed liquidation of acquired portfolio, including real estate partnerships and overseas investments.
• Taught undergraduate management accounting at San Diego State University.

Financial Planning & Analysis
• Hands-on and supervisory experience preparing annual budgets and forecasts for multiple companies.
• Prepared $1B North American budget for multiple business segments to international parent, phased and integrated by month/quarter in IFRS environment; budgeted intercompany balances and transactions.
• Corresponded with international parent company on all aspects of budgeted transactions.
• Developed budgeting/forecasting/ad hoc reporting for construction in progress (CIP) on renewable energy projects under development for company ownership, as well as work in process (WIP) on renewable energy projects under development to be sold to third parties.
• Performed, reviewed, and coordinated preparation of quarterly analysis of year over year actual results for development, generation, operations, and corporate business segments.
• Prepared, coordinated, and/or reviewed monthly and quarterly analysis of budget to actual results for U.S. businesses as well as U.S. business segments for submission to international parent company. Analysis included variances in sales, administrative expenses, depreciation, and interest expense.
• Analyzed capital expenditures and working for $1B North American renewable energy development budget.
• Managed capital spending for $10 million capital budget, as well as project cost capitalization process. Assets purchased and projects capitalized included IT and telecommunication equipment and internally developed software.
• Coordinated, completed, and supported interdependent cash needs analysis for multiple operating segments.
• Classified changes in balance sheet accounts to support accurate and meaningful reporting for statement of cash flows, capital expenditures, and working capital.
• Managed scheduled North American deliverables (domestic and international).
• Conducted analysis of off balance sheet commitments related to North American development contracts for financial statement disclosure. Coordinated with accounting on related year end accruals.
• Transitioned completed company-owned projects from development segment to operations segment.
• Prepared and presented executive flash reports for $70M entity as well as quarterly flux analysis for corporate business units.
• Prepared annual discretionary budget for SAIC Retirement Programs Division using in-house modeling tool (Excel).

Business Process Re-Engineering & Project Management
• Over 2,000 hours of project management experience, including initiation, design, implementation, control and close for multiple projects.
• Implemented and managed shared service function to standardize business and accounting processes and identify and implement best practices across > 100 corporate divisions, including purchase requisitions, standard recurring journal entries in support of monthly close, manual depreciation entries, GL account reconciliations, Sarbanes Oxley compliance, variance and flux analysis, and suspense clearing.
• Managed teams of staff and external resources to produce comprehensive homegrown solutions including process and business practice improvements. Led cross functional teams across multiple departments to define scope, business issues and users/system requirements.
• Trained shared service staff on new business processes and associated systems requirements.
• Partnered with ERP implementation team to create user templates for standardized adoption across the company worldwide.
• Worked with IT project managers to develop and manage business processes around corporate support functions outsourced to India.
• Led effort to identify finance functions suitable for outsourcing to India.
• Helped develop "soft close" process for corporate divisions to accelerate month end close process from 5 to 3 days.
• Worked with financial reporting, payroll and tax managers to define requirements and eliminate unnecessary reporting.
• Served as member of beta test team in system conversion at $8B entity to address EAC revenue recognition issues.

Financial Audit, Internal Controls & Sarbanes Oxley Compliance
• Extensive hands on and supervisory experience planning and/or conducting financial statement and Sarbanes Oxley audits as well as designing, revising, and documenting internal controls.
• External audit background in insurance, public entities, pharmaceuticals, retail, and manufacturing.
• Planned and performed financial and operational audits including reviews of Purchasing and Payables, Sales Order Processing & Receivables, Inventories, Financial Internal Controls, and Financial Reporting.
• Supervised client audit test work in all financial statement areas, including revenue, as well as documentation and financial statement preparation.
• Enhanced and maintained internal control processes for GAAP compliance, including complex transactions for stock-based compensation.
• Worked closely with internal audit on initial Sarbanes Oxley (SOX) documentation and subsequent revisions.
• SOX process owner for capitalization of internally developed software (SOP 98-1) and benefit plan accounting.
• Interfaced extensively with internal and external auditors for Defense Contract Audit Administration (DCAA) and annual financial audit test work.
• Drafted internal control narratives and coordinated appropriate testing with internal and external auditors for the following sub processes:
  • Journal entry processing/closing
  • Estimates & Accruals
  • Capitalization of internally developed software

Financial Modeling
• Experience building, improving, and refining budgeting and analytical financial models for various types of businesses.
• Built development budget models from the ground up including:
  • Acquisition of inventory, timing of payments, and assignment to projects
  • Aligning projected uses of cash with Treasury cash projection
  • Integrating cash projections prepared by operations for individual projects
  • Revenue recognition by month on projects being built under contract
  • Aligning development budget with corporate project pipeline
  • Defining and modeling construction financing assumptions
• Modeled potential acquisitions (sustainable revenue, incremental expense) to support go/no go decisions. Evaluated new potential acquisition every two to three months.
• Supported project managers in making capital vs. expense determinations for go/no go project reviews.
• Created overlay to map SAIC G/L output to new in house modeling tool to support annual budgeting process for 40 corporate divisions. Adopted across the organization.

Retirement Plan Accounting Management & Administration
• Managed 14 corporate and subsidiary retirement plan audits with $5B in combined assets, including 3 annual SEC filings.
• Defined financial reporting and accounting requirements to outsource 401(k), profit sharing, deferred compensation, and ESOP plan recordkeeping to trustee. Managed data conversion and testing for financial data transferred to deferred compensation plan record keeper.
• Developed and managed acceptance testing for outsourced financial reporting and accounting processes related to deferred compensation plans.
• Calculated quarterly required profit sharing and ESOP contributions.
• Worked with trustee to develop process for tracking unclaimed participant balances.
• Managed annual preparation/review/filing of IRS Form 5500 (annual return) for all corporate and subsidiary retirement plans (> $5B combined assets).
• Developed/presented budget to actual analysis on $5B retirement plans for quarterly Board meetings.
• Developed annual time phased cash requirement projections for 401(k), profit sharing, and deferred cash compensation plans.
• Projected quarterly plan expenses and funded retirement plans accordingly (combined assets > $5B).
• Analyzed trustee data to provide trade instructions for quarterly private stock trades (shares sold/purchased annually > $200M).
• Projected annual cash flow related to SAIC's retirement programs for Treasury.
• Coordinated cash transfers to support quarterly private stock trades.

Systems Expertise: Selected Detail

Microsoft Excel
• Proficient Level Excel User including graphing presentations (charts, trend lines, etc.), conditional formatting, data validation (dropdown list and warning error message), filter, auto filter, subtotal, pivot tables, financial functions (PMT, FV, PV, NPV, IRR), logical and nested functions (IF, AND, and OR functions in formulas), statistical functions (MIN, MAX, MEDIAN), worksheet sharing and protection, and customization of toolbars.

Microsoft Access
• Basic Level Access User including importing/exporting data and creating tables using various joining properties.

Microsoft PowerPoint
• Proficient Level PowerPoint User including creating slide masters, working with templates and layouts, inserting objects (pictures, symbols, charts), creating graphs and organization charts, slide transition and animation, and creating slide shows.

SAP
• Utilized G/L and A/P modules to support operational accounting requirements (review/approve journal entries, research, etc.).
• Interfaced with SAP transition team in implementing GL, AP, procurement, and BPC (budget and planning) modules.

Hyperion BI
• Accessed SAP data warehouse to retrieve data and create custom ad hoc reports.

CostPoint
• Conducted user acceptance testing and first business unit to complete EAP conversion.
• Made recommendations to improve process, reporting, and training (e.g. no process in place to book costs between systems, no tools available to track capital costs on projects, etc.) and training recommendations.
• Helped define user roles for corporate.
• Utilized general ledger and materials modules to support operational accounting requirements (journal entries, research, etc.).

Cognos
• Worked with report programmers to develop/enhance standard reporting tools for Costpoint data.
• Utilized standard monthly reporting tools, and well as G/L query function to create ad hoc reports.

Education & Credentials

• San Diego State University, MS Accountancy
• CPA, California

Continuing Professional Education

• Completed Certification of Insolvency and Restructuring Advisors Courses I & II - 2008
• Completed annual CPA requirements (80 hrs/2 yrs of CPE)
• Completed 10 hours of International Financial Reporting Standards Training (IFRS) - 2008