Project Clients & Past Employers

• Countrywide Financial Corporation (Diversified financial services company with mortgage banking at its core).
• Amgen, Inc. ($12B biotechnology company emphasizing the discovery, development and delivery of innovative human therapeutics)
• Countrywide Bank, NA ($60B division of Countrywide Financial Corporation)
• Capstone Turbine Corporation ($6M leading producer of low-emission microturbine systems)
• LTC Properties, Inc. ($70M real estate investment trust with investments in primarily health care and long-term care facilities)
• SCPIE Holdings, Inc. ($111M a provider of medical malpractice insurance and related liability and reinsurance products to healthcare industry)
• Worldwide Restaurant Concepts ($355M operator of the Sizzler chain of family-style steak houses, with 310 owned and franchised locations in the US (primarily in California) and about 10 other countries)
• Dole Food Company ($5B largest producer and marketer of high-quality fresh fruit, fresh vegetables and fresh-cut flowers in the world)
• Northrop Grumman ($22B global defense company)
• Occidental Petroleum Corporation ($11B world leader in oil and gas exploration and production and a major NA chemical manufacturer)
• KPMG

Functional Finance & Accounting Experience

Financial Reporting and General Accounting
• Supervisory and hands on experience in all areas of accounting, including period end closing, G/L account and bank reconciliation, account analysis, financial statement preparation, consolidations and international and property accounting.
• Prepared SEC Forms 10-Q, 10-K and necessary 8-K filings, including footnote disclosures and MD&A.
• Reviewed and prepared company's quarterly earnings release, analyst script and annual report. Additionally, reviewed sections and provided certain financial information for inclusion in company's proxy statement.
• Supported legal department in shareholder relations, prepared weighted average basic and diluted EPS calculations.
• Prepared and reviewed internal management schedules for the Board of Directors and CFO.
• Performed various benchmarking surveys for senior SEC reporting management of peer companies quarterly and annual disclosures including MD&A, risk factors, SFAS 123R and any new accounting pronouncements and/or SEC reporting disclosures.
• Created and reviewed monthly, quarterly and annual cash flow reporting and analysis.
• Participated in the post merger accounting integration of several company acquisitions including working with new division accounting/financial personnel to ensure smooth transition to company's internal financial reporting requirements. Also, provided input to properly monitor purchase accounting adjustments.
• Supervised the five-year restatement of financial statements for divestiture of commercial businesses into separate publicly traded company.
• Worked closely with regional personnel and various corporate departments on two dispositions of foreign entities to ensure proper recording of transactions for internal and external reporting.
• Formalized FAS 133 regional procedures and quarterly reviews as well as company-wide processes for the implementation of FAS 142, FAS 143, FAS 144 and FAS 146.
• Coordinated and supervised year-end audit schedule preparation and completion, including the transition of new internal auditors.
• Involved in market partnership/minority interest accounting for one restaurant concept.
• Worked with various corporate departments including treasury, legal, international accounting, financial planning and operational site management in the company's efforts to expand operations in Hong Kong and India. Primary responsibilities included the preparation of wire requests for invoice processing, preparation of accounting procedures related to payment processing, preparation of corporate action notices required to obtain necessary approvals for additional operational funding, preparation of monthly financial statements for India until third party accountants were on board and reviewing monthly financial statements for India and Hong Kong.

Financial Planning and Analysis
• Assisted in the preparation and review of business plans/budgets, including forecasting of corporate charges, sales and operating profit.
• Interpreted division's variance explanations and performed overall consolidated variance analysis.
• Involved in the preparation and review of government surveys and reports.
• Performed detailed quarterly and annual analysis of division and corporate financial operations including asset impairment analysis, foreign currency adjustments, pension data, worldwide reserve analysis, debt compliance, goodwill and goodwill impairment, interest expense and interest income, percentage of completion on long-term ship contracts (Litton), grower loans and advances (Dole Foods) and percent rent analysis and rent/CAM analysis (WRC).
• Prepared analysis of foreign currency transactions and retained earnings.

Financial Audit & Internal Controls
• Sarbanes-Oxley 404 (SOX 404) projects included:
• Performing quarterly tests and evaluations over internal controls for Countrywide Financial Corporation (CFC) in the Enterprise Risk Management group (involved in SOX 404 compliance and corporate governance for the secondary marketing processes).
• Conducted interviews with transaction management of whole loans, MBS and ABS securitized loans, agency and non-agency loans to update processes for changes in market conditions with regards to sub-prime lending operations.
• Reevaluated previous test procedures for appropriateness and made changes for updated or new controls to include in quarterly testing process.
• Performed testing procedures and included results in Certus - the company's 404 reporting tool.
• Worked with CFC's corporate SOX and governance team to meet management certification deadlines.
• Assisting Amgen Accounting Manager as follows:
• Performed quarterly monitoring of the status of process owner reviews and changes to internal control documentation using Open Pages - SOX Express software and provided SOX accounting manager updated information summarized by type of change.
• Reviewed/finalized documentation of procedures related to the company's process for determining materiality and scope of SOX 404 coverage.
• Performed procedures to determine scope and materiality of SOX 404 coverage for the current year (as of June 30, 2006) and prior year end. This process included summarizing historical financial information by reporting entity; balance sheet and income statement accounts; and by significant processes utilizing Hyperion reports and Excel spreadsheets.
• Led SOX 404 project for SCPIE, which included:
• Organized and developed a plan of action for the internal control evaluation.
• Worked with management in evaluating and documenting internal controls at the entity level.
• Identified significant accounts and key controls.
• Performed process walk-throughs via narratives and flowcharts to confirm understanding of significant processes and controls effecting significant accounts.
• Designed procedures and tests to evaluate the operating effectiveness of key controls.
• Provided management summary of results of procedures and identified areas of improvement.
• Coordinated areas of review and timing with external auditors.
• Performed a complete review and reassessment of LTC Properties, Inc. SOX 404 documentation and provided process improvements to management and on a continuing basis, perform testing for all significant business processes. Additional SOX 404 projects included the identification and testing of entity level controls for Capstone Turbine and Countrywide Bank.
• External audit background in the manufacturing, real estate, retail industry sectors and several litigation support audits.
• Performed all phases of financial audits including, planning, analysis, review and reporting.
• Assisted clients in implementing internal control procedures and accounting policies.
• Authored corporate accounting policies and procedures manual to ensure GAAP compliance.
• Identified and implemented measures to close cycle and automate reporting processes including working with operations to enhance reporting formats to provide insight to business opportunities.
• Internal audit experience with Occidental Petroleum - planning and performing financial and operational audits of the company's oil and gas, chemical, coal, gas transmissions and agribusiness (IBP) divisions (US and International).
• Participated in special project to develop and implement standardized internal control questionnaires and audit programs for specialized audit areas.

Systems Expertise: Selected Detail

Hyperion Essbase
• As a user, created comparative reports to analyze certain income statement accounts and to calculate and review prime costs and labor costs as a percent of sales at a store level.

Hyperion Enterprise
• As a user, uploaded from G/L software package and used to prepare the reports for company's consolidated results and also used in preparing Board Package reports for internal management via Retrieve add-on.

JD Edwards
• Prepared monthly journal entries, ran account inquires and trial balances for certain domestic and foreign subsidiaries of Amgen.

Excel
• Microsoft certified Excel expert.

Other
• Utilized SOX Express, a SOX 404 documentation software package.
• Utilized Certus, a SOX 404 documentation software package.
• Created business process flowcharts using Microsoft Visio for Sarbanes-Oxley 404 project.
• Co-project leader in the conversion of financial reporting main frame system to network based application (Timeline - a Microsoft Access based software) at corporate headquarters resulting in the reduction of department overtime and capability to perform ad hoc requests more efficiently.
• Clarus - software package including general ledger, fixed assets, accounts payable and accounts receivable modules.

Education & Credentials

• University of Arkansas, BS Accounting, Fayetteville, Arkansas
• CPA, State of Texas
• Completed UCLA Executive Program