Cynthia James CPA, MGA
SUMMARY
Over 25 years of progressive experience encompassing:
Managing & Organizing Accounting Functions Developing &
Writing Procedures
Supervising & Evaluating Personnel
Overseeing & Directing Departments
Providing MIS & Program Support Internal
Control Assessment
Sarbanes Oxley Documentation
Overseeing Budgeting and Forecasting
Preparing Incurred Cost Submissions
Participation in restatement efforts
DCAA Audit, FAR, CAS
Presentation to Management
DEMONSTRATIONS OF EFFECTIVENESS
Spearheaded accounting project to correct inaccuracies in the financial
processing (GL, AR, A/P, LD, Job Cost) for INNOLOG. Result: Data cleansing to
present accurate financial data.
Managed regulatory compliance for AMEC Earth & Environmental. Prepared incurred
cost submissions, labor rate development, and participation in DCAA audit issues.
Result: Development, submission, and audit of incurred cost proposal to bring
audited rates to a current status.
Documented and mapped Freddie Mac significant processes/activities by the
activity owners, which included the identification of IT Application related to
SOX touch points and process level controls impacted by IT Applications. Result:
Identification of key financial IT Applications impacting SOX process/activities
and key controls for presentation to Price Waterhouse.
Managed and served as Project Leader for Freddie Mac for Operational Risk
Oversight Group for the risk assessment of Data Provisioning Process included
documentation of risks, sub risks, control definition, control assertions
(authorization, accurate, complete), control gaps (red, green, yellow), and
making recommendations for procedural improvements. Result: Presentation of
overall risk assessment of Freddie Mac policies and procedures for presentation
to OFHEO and Price Waterhouse.
Managed mitigation of Material Weakness #11 for Finance PMO Group. The weakness
addressed the direct access of users to the production database. This involved
meeting with key contacts within the Freddie MAC organization, providing
direction, making key decisions and providing periodic evaluation of work against
stated objectives. Result: Mitigation of Material Weakness #11 for presentation
to Price Waterhouse.
Interpreted and read polices of Freddie Mac for MSOF organization. Process
included mapping of policies to defined transactions and assurance that all
transactions were represented as stated in the policies and that the policies
incorporated all transactions. Process included interpretation of but not
limited to the following items: Freddie Mac policies, application of FASB
Interpretation No. 45, transfers of Financial Assets, non performing loans, real
estate owned and loans to facilitate. Result: Assurance of policies and
procedures for all transactions and capture of transactions in accordance with
Financial Accounting Standards.
Organized project to include accounting methods for Contel Federal Systems for
the evaluation of the profitability for capital programs. Gathered business
requirements from the Capital Review Board; designed a Lotus spreadsheet to
calculate profitability percents; used model to test current capital programs;
coordinated results with upper management. Result: Developed a model to
determine long term profitability of capital programs to aid in investment
decisions.
Developed the General and Administrative budget for accounting department.
Analyzed and evaluated current year expenditures to use as a baseline for the
future year's expenditures; collected information for budget changes; developed a
spreadsheet to outline expenditures by month. Result: Development of General and
Administrative budget for the Accounting department to be used in the corporate
forecast.
Documented process flows of the new J D Edwards One World billing system.
Presented mechanics of the billing system to DCAA. Result: Successful DCAA audit
of the URS Billing system.
TECHNICAL SKILLS
Deltek - GCS Premier, PowerPoint, Excel, Microsoft Word, Oracle, Deltek -
CostPoint, BST Management Systems, J.D. Edwards (One World), Peoplesoft,
McCormack & Dodge, Peachtree, Host, ACCPAC
PROFESSIONAL EXPERIENCE
Consultant 1997 Present
Served as Interim Controller for INNOLOG responsible for directing the fiscal
functions of the Finance/Accounting Department to include accounts payable,
accounts receivable, payroll, financial statements, job cost, and fixed assets.
Served as administrator of Deltek CGS Permier and Project Leader for general
ledger cleanup. ( GCS Premier)
Prepared needs assessment for Keans & West for accounting application
compliance with DCAA, FAR and other government compliance clauses; designed and
implemented a compliance solution for current and future accounting needs.
Served as accounting functional direct advisor for the enhancement of the
Microsoft Dynamics to add allocator, billing, and time and expense modules.
Prepared incurred cost submission for L-3 Communications and served as Project
Leader for subcontracts task force to process $11M in outstanding payments. (Cost
Point)
Served as auditor for GTSI responsible for investigating individual vendor
balances and making preliminary determination regarding validity of liabilities
for receivers payable. (Peoplesoft)
Served as Interim Controller for Marketbridge having ownership and oversight
of all financial operations. (ACCPAC)
Served as interim General Ledger Manager for General Dynamics to include the
following specific tasks: (Cost Point)
Assist Sr. Manager with monthly close process as well as monthly, quarterly and
annual financial reporting. Coordinate with other financial managers to ensure
corporate reporting and monthly closing requirements are met in an accurate and
timely manner.
Prepare monthly analysis of overhead absorption.
Perform rate allocation process and ensure the proper application of indirect
cost rates and rates to the final benefiting cost objectives.
Support internal and external financial and governmental audits. Maintain
internal controls in accordance with SOX 404.
Perform Hyperion uploads, initial reconciliation of financial statements data to
Hyperion data and maintain mapping of ledger accounts to Hyperion accounts.
Monitor and review analysis of EERS postings to ensure accuracy and resolution.
Review analysis of balance sheet accounts; ensuring reconciling items are
researched.
Monitor and support reporting to ad hoc requests from the IS&T tax department.
Assist in the preparation of the incurred cost submission.
Preparation of schedules for DCAA audits and external auditors.
Prepared documentation for the mitigation of internal control weakness for
Freddie Mac.
Mapped of IT (AIM) database to SOX touch points and control points for Freddie
Mac.
Mapped transactions to current policies and procedures for Freddie Mac.
Participated in the preparation of audit work papers and documentation for the
year end audit for British Telcom.
Participated in Sarbanes-Oxley Act Fiscal 2004 Internal Controls Project for a
major retailer. Documentation of key processes and identification of controls,
testing of controls for design and effectiveness, identification and correction
of deficiencies as related to missing and weak internal controls.
Performed general ledger functions in the US GAAP and International Accounting
Oversight Group of MCI. Participation in the restatement process in the
emergence of MCI out of bankruptcy. (SAP)
Gathered existing documented and non-documented control steps and assessing
their accuracy, completeness, and compliance with regulatory requirements for IT
Data Provisioning Dept. pursuant to Consent Order #24 for Freddie Mac.
Served as Government Accounting Manager responsible for URS billings (CPFF,
CPAF, T&M, FFP). Participated in DCAA Billing System Audit; served as Team
Leader in system conversion from Advantage to J.D. Edwards One World.
Prepared schedules for incurred cost submission for Mantech International and
served as Regulatory Compliance Analyst encompassing government audit issues.
(CostPoint)
Prepared incurred cost submission; participated in DCAA audits, contract
briefs, indirect rate development, working knowledge of FAR, DFAR, and CAS,
served as compliance advisor, development of forward pricing rates, developed
framework for general ledger for allowable and unallowable costs per FAR Part 31
for AMEC Earth & Environmental. (BST Management)
Prepared audit schedules for Concert Management, Inc. among legal entities.
Participated in the conversion of the British Telecom accounting feed transition
to the US accounting operations. Reconciled accounts (billed and unbilled
receivables); prepared journal entries (functional and foreign). Participated
in the data cleansing process of the physical inventory and the conversion from
Oracle 10.7 to 11.0. Processed asset movements and made appropriate additions,
transfers, and disposals between legal entities utilizing Oracle 10.7. Enhanced
Asset Movement Statements for all legal entities and prepared journal entries for
the reconciliation of the Fixed Asset Register to the General Ledger.
Served as IT Auditor for the Retrospective Serialization Effort for capturing,
building, and maintaining data necessary to support Nextels Asset Management
system (EMPAC).
Served as Project Leader for the fixed asset project at Signal Corporation;
counted, bar-coded and reconciled 8,000 fixed asset records to Deltek Cost-Point
Fixed Asset System. Wrote policies and procedures for the acquisition,
disposition and transfer of fixed assets. Enhanced the collections process at
Robins-Gioia and outlined procedures to be used in the daily collections |
