Manager Management

Gregory “Scott” Work, CPA

***** ********* **** 713-***-****

Houston, Texas 77041 *****.****@*********.***

PROFESSIONAL PROFILE

A highly effective Senior Financial Professional, who meets challenges head-on and creates positive

change. An energetic and focused individual, with a proven ability to provide the leadership necessary to

generate and deliver innovative ideas and effective solutions in highly competitive, rapidly changing

business environments. A dedicated manager, with a track record of success developing teams and

leading them to deliver accurate, timely financial information to assist in the achievement of established

business goals.

BACKGROUND SUMMARY

More than twenty years of Accounting, Auditing, and Financial Consulting experience includes:

Asset Acquisition Models Energy Price Risk Management 10-K’s, 10-Q’s

SEC Audits Business Process Improvement SOX Compliance

Derivative Valuations Business Combinations FAS 133

Financial Reporting Hedging Strategies Trading Controls

Software Implementation IPOs and 144A Offerings Best Practices

Project Management Mergers into Shells / Reverse Acquisitions Benchmarking

EMPLOYMENT HISTORY

Morgan Garris Consulting LLC, Houston, Texas 2010 - Present

Consultant

Provide Financial and Accounting consulting services for various companies from startup, small cap to

established, international companies. Services included internal audits, pre-external audit services,

accounting policy documentation, and SOX process documentation and testing.

• Lead consultant for an international oilfield service company’s consolidation and financial

statement preparation for its audit by a Big 4 accounting firm. Supervised one consultant in the

effort to compile the GAAP financial statements, consolidate multiple international subsidiaries,

prepare purchase accounting and other journal entries, prepare footnote disclosures, and

document internal controls over key processes. As a result of this effort the company received

additional funding allowing it to complete an acquisition.

• Worked alongside the controller group, for a domestic well-site energy services company, as

part of an internal audit team to identify duplicate payments and to identify, document, and

propose remediation of control weaknesses over product procurement, receipt, inventory, and

completeness of billing.

Spark Energy Holdings, LLC and Marlin Midstream, LLC, Houston, Texas 2007 - 2010

Director of Risk Management and Audit

Managed an operating budget of $1.5M, and led a team of Risk Analysts and Internal Auditors.

Responsible for directing numerous process improvements in the areas of energy price risk management

and reporting, and financial reporting and controls. Implemented and owned Spark’s energy trading and

risk management system, Responsible for tracking company peers’/competitors’ publicly reported

financial and other information, to benchmark company results against this information and report the

analysis directly to the CEO.

• Developed the Internal Audit Methodology, Internal Audit Charter, and the initial Audit Plan

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• Completed first-ever Enterprise Risk Assessment

Director of Risk Management and Audit - continued

• Created and supervised first-ever independent middle office to monitor and control energy

commodity trading activities

• Developed an offering memorandum for the company’s contemplated 144A private debt

offering

Malone & Bailey, PC, Houston, Texas 2006 - 2007

SEC Audit Partner

Responsible as engagement partner for audits of publicly-traded companies. Also conducted concurring

partner reviews, technical research, staff training, and other firm ownership responsibilities as required.

Provided executive management over $1.6 million (annual) audit services. Successfully assisted clients

with IPO`s, S-2`s, 10-K`s, 8-K`s, and SEC comment letter responses.

• Advised clients on crucial external reporting matters, including required disclosures in

financials

• Assisted clients in responses to SEC comment letters

• Advised all firm clients on firm Sarbanes-Oxley 404 internal controls audit requirements as

requested, and served as concurring partner on audits of internal controls over financial reporting

• Developed firm’s policies and procedures over audits of internal controls over financial

reporting, and kept appropriate partners and professionals advised of PCAOB developments

Duke Energy, Houston, Texas 2001 - 2006

Audit Services Manager (2003 - 2006)

Responsible for internal control attest functions and ultimately responsible for project management of the

implementation of Sarbanes-Oxley 404 regulations for Duke Energy International, including Detail

Assessment, Documentation, Control Design Assessment, and Management Testing - a 30,000 hour

project involving 30 professionals in 6 countries.

• Persuaded external auditors to accept a reduced scope for documentation in smaller

countries, via a Control Environment Memo approach, which reduced the effort by 25,000 hours

• Managed internal audits of Duke Energy’s operations in Brazil, Peru, Guatemala and

Argentina

Trading Operations Compliance Director (2003)

Member of a first-of-its-kind compliance organization, dedicated to the energy merchant function.

Researched rules and regulations; and trained and monitored the trading and support personnel, to ensure

compliance to the laws and regulations.

• Participated in the creation of the Compliance Section of the CCRO white paper, which

became the Governance and Compliance White Paper

Audit Services Manager (2001 - 2003)

Acted as a leader and top-performing manager in a 72-person department of audit professionals, who

created and managed seven trading auditors in a best-in-class energy merchant audit function, applying

COSO, Group of 30, and GARP best practices for controls over securities trading activities to Duke

Energy’s energy trading operations.

• Document owner for the Governance and Controls white paper of the CCRO's, which

became the standard for best practices in the energy merchant industry

• Served on the Business Unit Process Review Team which made essential processes consistent

across Duke Energy business units

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Audit Services Manager - continued

• Member of the committee which created the Trading Operations Compliance group and

contributed to the initial draft TOC charter

• Managed audit projects such as DENA Asset Management, DENA Origination Processes,

DENA Back Office, EITF 98-10 Rescission, FAS 133, and trading investigation-based reports

• Managed trading audits within Duke Energy’s business units: Duke Energy Field Services,

Duke Power, Duke Energy International, Duke Energy Merchants, TEPPCO, LP, and enterprise-

wide audit services such as Credit Risk Management and Corporate Accounting

The Williams Companies, Houston, Texas 1999- 2001

Auditor

Business Unit lead for Energy Services shared services and Business Unit Analyst for Energy Marketing

and Trading (EM&T)

• Performed internal audits of risk compliance functions, and power, gas, crude, and refined

products trading functions

Resource Energy Services Company, LLC, Houston, Texas 1996 - 1999

Vice President and Chief Financial Officer (1998 - 1999)

Controller (1996 - 1998)

Responsible for financial statement preparation and treasury functions at an executive level, debt

covenant compliance and asset borrowing base reporting, budgets and explanation of variances, integrity

and financial assumptions used in asset acquisition models, support and relationship with Big 4 external

auditor, oversight of federal and state tax returns, and administration of employee 401k and health benefit

plans.

• Managed a team of 13 financial, accounting, and gas trading support personnel

• Implemented ERP solution - Great Plains Dynamics

KPMG Peat Marwick, LLP, Houston, Texas 1989 - 1996

Audit Senior Manager

Provided audit and accounting services, primarily in the exploration and production, oil and gas services

and equipment, pipeline, and energy trading industries, progressing to the Senior Manager level.

EDUCATION

Bachelor of Business Administration, Accounting

The University of Texas, Austin, Texas

PROFESSIONAL ACCREDITATION

Certificate of Risk Management in Energy, Rice University Graduate School of Management

Certified Public Accountant - Texas

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SYSTEMS EXPERIENCE

Entegrate/Nucleus, PeopleSoft, TriplePoint, Lotus Notes, audit workpaper solutions

Microsoft Office (Word, Excel, Access, PowerPoint, Project, and Visio)

PPC Engagement, PPC Practice, Comperio, Great Plains Dynamics

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