Merwyn H. Manago, Hawaii CPA Certificate (Not Licensed to Practice)

**** *** ****** **., ********, Hawaii 96819 * 808-***-****

E-Mail: abhzcz@r.postjobfree.com

CHIEF FINANCIAL OFFICER/CONTROLLER

with comprehensive experience in

Cash Management Financial Management/Analysis

General Accounting

Reporting/Documentation Budget Preparation/Administration

Staff Management

Pro-active and results-oriented with broad experience in all aspects of

accounting and financial management. Strong team builder and

facilitator, fosters an atmosphere that encourages highly talented

accounting professionals to balance high-level skills with maximum

production.

PROFESSIONAL EXPERIENCE/ACCOMPLISHMENTS

Hawaiian Isles Enterprises, Inc & HIE Holdings, Inc.

Controller/Chief Financial Officer

1988-Present

As the organizations' top financial manager, was responsible for managing

and controlling overall corporate risk, confirming regulatory compliance,

and delivering financial information to stockholders that was accurate,

timely and relevant. Played a leading role in building and executing the

overall corporate strategy, confirming that revenues and margins

continuously improved while costs were tightly controlled. Responsible

for implementing effective audit and budgeting procedures, internal

controls and conducting analysis and completing budget projections. Was

also responsible for corporate IT strategies.

Specific Duties & Responsibilities included:

. Oversaw all company accounting practices (including budget

preparation, monthly financial reports and audit workpapers)

. Formulated and recommended polices on banking, cash receipts &

disbursements, extension of credit, and fiscal & accounting matters.

. Directed financial strategy, planning and forecasts, conferring with

the President, Sales Managers, and Department Heads.

. Supervised investments and corporate fund-raising for business

operations, including bank financing and factoring of receivables.

. Maintained favorable relationships with key third-party advisors

including attorneys, bankers, auditors, cash management advisors,

vendors & key customers.

. Developed and maintained cash flow models and budgets, high quality

financial reporting systems and effective measurement and evaluation

of these tools.

. Oversight of the accounting department (2 CPAs & 3 accountants),

credit & collections (a Credit Manager & 3 collections staff),

accounts payable (3 clerks), & the IT staff (MIS Manager, Assistant

MIS Manager, and a data processing clerk).

. Led the development of IT strategy to support company growth and

oversaw the execution of these strategies.

Significant accomplishments included:

. Assisted in the successful reorganization of Hawaiian Isles

Enterprises, Inc, into two separate corporate entities (Hawaiian Isles

Enterprises, Inc. & HIE Holdings, Inc.) both of which have been listed

in Hawaii Business News' "Top 250" Corporations for the past several

years.

. Oversaw the successfully million-dollar migration of a wholesale

distribution system and the general ledger portion of a vending system

into the JD Edwards system to ensure Y2K compliance and the

availability of a more robust, integrated software.

. Developed the manual manufacturing accounting system for Hawaiian

Isles Kona Coffee Co. (1989) and Hawaiian Isles Water Company (1995)

when the start-up companies initiated their manufacturing/processing

operations.

Progressive Investment Corp./Group Management, Inc.

Controller

Oversaw and controlled all accounting functions for this mainland land

investment company, including the preparation of tax returns for

approximately 250 partnerships & trusts. The automation (using an

accounting machine) of the tax return preparation was a major

accomplishment during the latter years.

Department of Hawaiian Home Lands

Fiscal Officer

Oversaw and controlled all fiscal and collection functions for this State

of Hawaii department. Fiscal functions included fiscal control of all

appropriated funds and monthly reporting to the Hawaiian Homes

Commission. Collection functions were for all lease and loan payments

made by Hawaiian Homes lessees and lessees of operating leases.

Department of Accounting & General Services

Internal Auditor III to Internal Auditor VI

Began as an entry-level auditor and was promoted to Auditor IV, Auditor V

& Auditor VI in the ensuing 7-year period. Audits were general financial

and compliance audits of various State of Hawaii & federal-funded

programs.

EDUCATION/COMPUTER SKILLS/PROFESSIONAL AFFILIATIONS

. BBA Degree: University of Hawaii

. MBA Degree: University of Hawaii

. Proficient in Microsoft Excel, Microsoft Word & JDE World General

Ledger Software.

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