Customer Service Accounting

Leslie M. Gilmartin, CPA/MBA

732-***-**** ( ******@***.***

Accomplished and seasoned CPA/MBA/BIG 4 Accounting and Internal Audit

professional. Energetic, upbeat and versatile with strong work ethic.

Exceptional interpersonal and leadership skills, a hands-on manager with

extensive public and private industry experience.

Core Competencies/Expertise

Project Management Sarbanes-Oxley (SOX) Financial Analysis

Compliance

Operational Process Software Industry GAAP Accounting Policies &

Analyses Procedures

Budgeting & Accounting Software Substantive &

Forecasting Implementations Compliance Audits

Management Financial Audit and Internal Corporate Accounting

Reporting Controls

Financial Close Business Process Start-Ups

Process Enhancements

Professional Consultant

2004 to Present

Provide auditing and accounting services to both publicly and

privately held businesses in various industries, including:.

NJ Resources, Wall, NJ (2007-2010)

Parent of New Jersey Natural Gas

. Most recently engaged to perform testing of JD Edwards general

ledger processes for the NJR Home Services (Retail Appliance

Customer Service), NJNG (Customer Gas Distribution Service) and NJ

Resources (Parent Company) entities.

. Performed compliance and substantive testing of Revenue, Accounts Payable

and Accounts Receivable including reperformance of account

reconciliations and analyses. Documented the monthly General Ledger close

process, tested key internal controls, made recommendations to strengthen

existing controls and expedite the monthly close process.

. Performed a special project of the NJR Home Services Billing and Payroll

processes including assessing the controls of the Field Order Dispatch

System and interface to the ADP payroll to verify the accuracy and

completeness of service revenue. Reviewed the budget and forecast

revenue variance reporting process.

. Assessed the internal Legal department procedures pertaining to approval

of contracts and monitoring of outstanding legal issues in accordance

with Company policy.

. Performed substantive audit of the Capital Budgeting process including

allocation of costs and use of Purchase Orders.

. In previous engagements, reviewed web security, disparate software

systems, and general computer controls.

Kenneth Cole Productions, Inc., Secaucus, NJ (2005-2009)

Footwear, apparel, and accessory company

. Performed substantive testing of operating lease expenses, Wholesale

division revenue recognition, other current assets, and current and long-

term liabilities. Reviewed Accounting policies and procedures, the

monthly SAP general ledger close process, bank reconciliations, account

analyses, Accounts Receivable, Accounts Payable, financial reporting,

warehouse inventory and credit and collections.

. Provided recommendations to expedite the monthly and quarterly financial

close process; reviewed key SOX controls.

CBS Outdoor, New York, NY (2005-2007)

Division of the CBS Corporation; media outdoor advertising company

. Performed SOX testing on revenue recognition including the review

of contracts, fixed assets, inventory and monthly financial

reporting to Corporate.

Lenox, Inc., Lawrenceville, NJ (2004-2005)

Manufacturer of fine china and giftware

. Assisted with first year SOX compliance testing including inventory, cash

and investments, revenue and fixed assets. Worked directly for Brown-

Forman(parent company) in the last six months of engagement.

. Established the key controls and testing results in Paisley Risk

Navigator software.

. Primary contact for external auditors.

Leslie M. Gilmartin, CPA/MBA

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Spirent Communications, Plc, Eatontown, NJ (2006)

Communications Technology Company

. Reviewed and documented the software revenue recognition process in a

narrative and using VISIO. Identified the key SOX controls to be tested.

. Provided recommendations to further strengthen controls.

Red Bank Veterinary Hospital, Tinton Falls, NJ (2004)

Specialty & Emergency Veterinary Medical Facility

. Managed the construction of a new veterinary hospital, sought loan

refinancing for existing debt with lender, evaluated capital investment

lease requirements for new hospital equipment.

. Performed monthly close and prepared financial information for lender,

including schedules of debt covenants. Converted from a cash basis to

accrual basis to better manage expenses and analyze business

profitability.

. Advised the Hospital owners of new debt covenant requirements, performed

physical inventories of pharmaceuticals, wrote off uncollectible Accounts

Receivable balances and reconciled all balance sheet accounts.

Controller

CommVault Systems, Inc., Oceanport, NJ

1997-2001

Publicly held provider of Network Storage Management Software

. Directly reported to CFO, directed all financial functions including

monthly close, forecasting, budgeting, inventory, accounts

receivable/payable and payroll. Managed 10 Finance department members,

including 5 professionals.

. Initially hired as Assistant Controller and quickly promoted to

Controller.

. Established Accounting Policies and Procedures for Professional Services

to ensure completeness and accuracy of Professional Services revenue and

Accounts Receivable.

. Ensured software revenue recognition was in accordance with GAAP;

developed and implemented related software revenue policies and

procedures. Reviewed and approved purchase and sale orders from

customers and billing invoices.

. Member of the Management Team with extensive involvement with Sales,

Marketing, Human Resources, Legal and Information Technology department

heads.

. Managed successful conversion to EPICOR ERP software with minimal

disruption to financial reporting.

Manager, Corporate Accounting

1994-1997

Sony Corporation of America, New York, NY

US Corporate Headquarter Subsidiary of Sony Corporation

Direct report to Senior VP/Controller

. Initially hired as Supervisor, responsible for the monthly financial

close, analyses and reporting for 20 U.S. holding companies, including

Sony Capital Corporation, for inclusion in the U.S. consolidated

financial statements.

. Responsible for intercompany transactions, budget vs. actual and employee

expense reporting, account analyses and reconciliations, accounts

payable, and payroll for the Corporate entity. Supervised an Accounting

department of 10, including 7 professionals.

. Performed the accounting for and administration of confidential Senior

Management matters, including employment contracts and separation

agreements.

. Successfully managed financial software conversion from Solomon to

SunSystems software for Corporate Headquarter entities.

Leslie M. Gilmartin, CPA/MBA

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Public Accounting Experience

PricewaterhouseCoopers LLP, Stamford, CT - Senior Auditor (1992-1993)

KPMG, Boston, MA - Supervising Senior, Audit (1988-1992)

. Conducted financial statement and internal control audits for both public

(primarily Fortune 500) and private clients including Siemens (ROLM),

Pitney Bowes, Shearson Real Estate Trust, Cort Furniture Rental, Central

Hudson Gas & Electric, Direct Media Inc., Delmar Publishing, Capitol

Bancorp and Enterprise Bank.

. Obtained Not-For-Profit (including Single Audit), Employee Benefit Plan

and Municipal audit experience at the YWCA, Eye Research Institute and

the City of Boston.

. Selected to perform audit of client of the Japanese practice of KPMG New

York.

. Prepared management reports of findings and recommendations for process

improvements; supervised audit staff.

Education & Certification

. Master of Business Administration, Babson College, Wellesley, MA-

1989

. B.S. in Business Administration, Merrimack College, North Andover,

MA-1983

. Participated in foreign exchange program for a semester at Richmond

College, London, UK-1982

. C.P.A., State of Massachusetts (active). Received a score of 92 in

Accounting Theory.

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