DANIEL J. ALLOWAY

**** ***** ***** **. *******-Salem, NC 27103 Home: 336-***-****, Cell:

336-***-**** E-mail: dalloway1 @gmail.com

CAREER SUMMARY

Highly skilled financial manager with over 30 years experience in general

accounting, cost

accounting, inventory control, budgeting and information systems. Sarbanes-

Oxley compliance experience primarily includes smaller public companies and

non-accelerated filers in the past several years. Demonstrated expertise in

problem solving, system design and implementation. Strong interpersonal

and managerial skills with emphasis on continuous improvement and people

empowerment.

PROFESSIONAL EXPERIENCE

Experis US (Formerly Jefferson Wells) Charlotte, North Carolina May 2004 to

Present

Consultant

Working for a Consulting Company performing Sarbanes-Oxley risk

assessments, documentation, and testing. Also worked as an interim Plant

Controller and managed an account reconciliation project. Performed

Sarbanes-Oxley compliance work for manufacturing, utility, food services,

and elective compliant non-profits. Also performed project management for

Sarbanes-Oxley compliance efforts.

Inland Paperboard and Packaging, Warren County, North Carolina May,

2000 - December 2003

International manufacturers of corrugated and specialty

packaging. Inland Paperboard, whose parent company is Temple-Inland

Corporation of Austin, TX, purchased this location from Chesapeake

Corporation in May, 2001. This location is a manufacturer of

corrugated packaging for domestic consumer market as well as export

and domestic tobacco markets with annual revenues of $40 million.

Controller

Responsible for financial functions from the time Chesapeake Corporation

bought the facility supervising two clerical personnel.

. Controlled and monitored $21 million capital investment project for

new facility.

. Assisted in Implementation of Zytek and JD Edwards manufacturing

and financial system.

. Established local accounting department performing all accounting

functions.

. Assisted in the transition of ownership from Chesapeake Corporation

to Inland Paperboard.

. Assisted in the transition from on-site accounting functions to a

centralized corporate accounting system based in Austin, Texas.

St. Laurent Packaging, Latta, SC, 1998-2000

Division of St. Laurent Paperboard, Montreal, Canada. Corrugated packaging

manufacturer with annual revenue of $55 million.

Controller

Responsible for all accounting and information systems functions for single

plant operation. Supervised two accounting and two information systems

professionals and three clerical personnel.

0. Directed the integration of Zytek financial system into J. D.

Edwards financial system.

1. Implemented Zytek purchasing and receiving system.

Chesapeake Corporation, Richmond, VA, 1985-1998

An international manufacturer of tissue, specialty packaging, and displays

with annual revenue of $1 billion.

Chesapeake Display & Packaging Co., Winston-Salem, NC 1992-1998

Subsidiary of Chesapeake Corporation. Corrugated display and specialty

packaging manufacturer and marketer with annual revenue of $90 million.

Controller

Responsible for all accounting and information systems functions for two

manufacturing plants and eight regional sales offices. Supervised staff of

two accountants, four information systems professionals and eight clerical

personnel. Worked closely with internal and external auditors.

2. Set up accounting and information system functions for three new

assembly plants, including hiring of staff.

3. Headed team to install bar code inventory system in Winston-

Salem area assembly plant, primarily to track $40 million in

customer-owned product. Continually exceeded customer

expectations for accuracy and security.

4. Directed the implementation of new, totally integrated financial

package, which included general ledger, purchasing, accounts

payable and inventory. The financial package was written in the

fourth-generation language "Progress" and ran on an IBM RS6000.

5. Reduced the monthly closing process from 5 days to 3 days.

6. Decreased accounting staff through process improvement by 23%,

saving the company $70 thousand annually.

Chesapeake Packaging Co., Richmond, VA, 1988-1992

Accounting Manager

Subsidiary of Chesapeake Corporation.

Managed Group Accounting Operations consisting of 14 manufacturing plants

which included financial consolidation, budgeting, federal and state tax

filings, fixed assets, accounts payable and cash disbursements. Supervised

four accounting professionals and two clerical personnel.

7. Custom designed and implemented accounts payable system for 14

manufacturing plants. Saved corporation $280 thousand annually

due to more efficient system.

8. Implemented centralized cash disbursement and consolidated tax

filing system for corporate headquarters. Saved corporation

$300 thousand annually by using more efficient tax filing

system.

9. Served on a task force to select a totally integrated

manufacturing package for 14 manufacturing plants.

10. Key member of "due diligence" team for $50 million acquisition.

11. Assisted in the sale and divestiture of a manufacturing plant

and successful transition to new ownership.

12. Developed and administered Group Accounting policies to ensure

consistency among 14 manufacturing plants.

Color Box, Inc., Richmond, IN, 1985-1988

Subsidiary of Chesapeake Corporation. Specializing in graphic corrugated

packaging.

Controller

Responsible for all accounting and information system functions for a $20

million manufacturing plant. Supervised four clerical personnel.

13. Directed major system conversion, which included general ledger,

accounts payable, payroll, accounts receivable and inventory.

The conversion, which was to move to Chesapeake Corporation

systems and included hardware installation, was completed ahead

of schedule.

Dayton-Walther Corporation--Marvel Division, Richmond, IN, 1979-1985

Manufacturer of compact refrigeration units for medical and recreational

use.

Controller

Managed accounting functions for $20 million division of a privately held

company. Worked on a joint venture team to develop a new product that

generated revenues of $8 million annually.

Rockwell International, Bellefontaine, OH, 1974-1979

Manufacturer of industrial power tools.

Cost Accounting Supervisor, Power Tools Division, 1977-1979

Maintained accurate standard cost system. Performed cost and inventory

analysis. Responsible for month-end cost of goods sold journal entries.

14. Successfully converted fixed assets to corporate-wide fixed

assets system.

15. Worked with external auditors on physical inventory

reconciliation and analysis.

16. Assisted in cost reduction program that resulted in overhead

savings of $300 thousand annually.

Senior Financial Planner, 1975-1977

Coordinated monthly, quarterly and annual budget process. Performed plant

cost and performance analysis daily and monthly and publishing management

reports. Reviewed standard cost system to assure accuracy.

Cost Accountant, 1974-1975

Assisted in maintaining accurate standard cost system. Developed new

product costs and published management reports relating to productions

costs.

EDUCATION

B.B.A., Accounting, Wittenberg University-Springfield, Ohio, 1978

Associate Degree, Accounting, Lima Technical College- Lima, Ohio, 1974

Adjunct Accounting Instructor, Indiana Vocational Technical College-

Richmond, Indiana, 1980-1987

TECHNICAL AND MANAGEMENT TRAINING

Consulting Excellence

Sarbanes-Oxley Testing Training

Change Management - Tennessee Associates

Re-engineering the Corporation - Mike Hammer

Symix Integrated Systems

J.D. Edwards Financial and Manufacturing Systems

MS Excel

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