IBRAHIM R. MOHAMED

Mobile: 301-***-****

ac2os4@r.postjobfree.com

Objective:

Seeking a position as an Audit Manager where extensive experience and superior organization skills will be fully utilized in the Department of Defense.

Strengths:

Strong analytical, accounting, auditing, organization, and computer skills. Expert at establishing audits objectives, overall scope, develop program implementation plans, internal control. Over 35 years of experience in private sector and federal government. Seasoned expert in defense contract audits, financial management regulations, regulatory compliance, internal controls, compliance risk assessment and anlaysis, OMB Circular A-123, Generally Accepted Auditing Standards (GAAS), Generally Accepted Accounting Principles (GAAP), Federal Acquisition Regulations (FAR) and Cost Accounting Standards (CAS). Proven track record of improving the effectiveness of any existing risk management, control and governance processes. Extensive federal government audit and accounting experience in contract audits, electronic data processing audits, Federal Managers Financial Integrity Act (FMFIA), and President’s Council on Integrity and Efficiency (PCIE) review. A true expert who is able to bring his skills, technical knowledge, energy and motivation to steer and influence a business at a critical time in its development. Detail-oriented and recognized for thoroughness and diligence in executing professional responsibilities. Possess a long list of audit and accountancy qualifications. Apply concepts, theories, principles and practices of general accounting, cost accounting and governmental accounting. Provide suggestion for improvements to financial management processes, systems and organization to improve financial management and the auditability. Adept at multi-tasking and making sound decisions under pressure.

Security Clearance, Professional Certificates:

Secret clearance

Certified Fraud Examiner

Certified Government Financial Manager

Certified Financial Services Auditor

Certified in the Governance of Enterprise IT

Certified Internal Controls Auditor

Defense Acquisition Workforce Improvement Act certification - Level II

Defense Financial Management Certification – Level III

Special Skills:

Knowledge of applying accounting principles, theories, laws, techniques, concepts, policies, and procedures such as GAGAS, GAAP, GAAS, CAS, FAR, OMB Circular A-123, A-127, A-134, A-136, USAID Acquisition Regulation (AIDAR), ICOFR, ICONO, ICOFS and SFIS. Extensive knowledge of computer applications such as computer assisted audit techniques (CAATs), COGNOS, EBAS-D accounting system, Government and commercial accounting system, FMR, Treasury financial manual and DoDIs. Speak Arabic fluently.

Awards and Recognitions:

25 awards from DCAA, including special act, service awards, on the spot cash awards, DCAA superior accomplishment awards, time off awards, and suggestion certificates awarded from 1990 through 2006.

Education:

B.S. Computer Science, May 1986

Saint Peter’s College, Jersey City, NJ

B.A. Accounting, May 1976

Alexandria University, Egypt

Employment History:

Washington Headquarters Services, Financial Management Directorate,

Sr. Accountant (Audit Manager GS-14)

10/2012-to 1/31/2017

Policy Manager (GS-14)

12/2008 to 10/2012 – Arlington, VA

Advise senior leadership in FMD and OSD RFD (SES’s level) on the current RF funds balance on a monthly basis, providing expert financial advice and decision-support to SESs. Manage, analyze, evaluate financial data and prepare RF cash flow reports. Manage and monitoring financial operations in compliance with established internal controls to identify problem areas, determine actions required to improve operating program effectiveness, and ensure and maintain the integrity of financial information. Representing the organization in meetings and conferences, and ability to establish and maintain working relationships with various levels of government. Serve as Lead focal point to ensure accurate audit support and process in compliance with GAGAS. Conducting reviews and audits of organizational or management practices, and developing and implementing quality controls, or new policies and procedures. Provide FMD response to external auditors. Manage Notice of Findings and Recommendations (NFRs) developed by independent audit agencies and prepare Corrective Action Plans (CAPs). Manage staff in developing and initiating financial reporting and system related processes. Manage FIAR FMD payroll reconciliations and real property. Review and evaluate FMD policies and procedures for compliance with federal regulations; perform variety of comparative and evaluative analysis situations that support policy formation, execution and problem resolution.

Manage and supervise staff performing weekly report of daily cash activities for revolving funds and recommendations for improvements by resolving collections/ disbursements issues, provide analysis for SF 133, AR 130, DD 1176 and FBWT, develop the process for DD-1176 vs. SF-133, consistently provided Summary of Performance and Financial Information in accordance with OMB, Treasury Department and recommendations and feedback to management. Analyzing and evaluating the program, identifying problems, deficiencies and typically providing workable solutions and implementing improvement plans to meet established goals and objectives of complex and unusual accounting system issues. Review new accounting and financial-related policies and procedures including review and provide feedback for revised or new FMRs. Review DoD-wide polices related to financial reporting, financial management, generally accepted principles (GAAP), and generally accepted government auditing standards (GAGAS), FMRs, DoDI and provide FMD comments.

Manage and supervise the analysis and recommendations over the broad spectrum of financial accounting systems requirements and operational management issues such as the AR1307 and SF 133. Managed and provided support to financial management for strengthened internal controls, developed and provided the analysis and reporting to improve FMD processes. Prepared charts for revolving funds and FMDA metrics, graphs, provide briefings to leadership on issues in clear and concise manner. Interpret regulations to determine their impact on financial management operations. Examine financial transactions to the extent deemed necessary to determine compliance with laws, contracts, regulations and decisions, and to test the adequacy of internal controls; and issue audit and evaluation reports with recommendations for corrective actions for noted deficiencies and for improvements FMD policies, procedures, practices and operations. Use multiple financial management systems to analyze financial data. Analyzed financial data to evaluate system or application functionality. Present recommendations derived from a financial analysis to leaderships.

Audit Manager (liaison) for OUSD(P) for the Task Force For Building Stability and Operations (TFBSO) closure examination. Key point of contact for Independent Public Accounting firm conducting the examination under agreed upon procedures (AUP). The initiative was on a very tight timeline and met all “Provided by Client” (PBC) requirements on or ahead of the respective suspense. As a direct result of this efforts, a comprehensive review of the TFBSO activities (funds received and expended) was completed within contract schedule and within original cost. Served as Liaison and focal point for the Special Inspector General for Afghanistan Reconstruction (SIGAR). Provided detailed transaction files and analysis for the review of contractor support in country. Performed contract reviews for determining the performance, and cost justification (projected cost benefit analysis) as well as fraud detection.

Supervision, review and management of the functions of audit readiness (FIAR) teams such as payroll reconciliation process and voluntarily expanded the reconciliation analysis. Have strong ability to lead/drive workstreams, evaluate cross-functional processes and the transactions that impact financial reporting, strong knowledge of accounting and experience with financial statement audits, drafting work papers/white papers/NFRs, developing audit test plans, analyzing financial statements, and evaluating internal controls, lead role for the Logistics Universe of Transactions (Log UOT) initiative, working with interface controls between IT systems, developing compensating controls, and (re)design/test existing reconciliation processes to develop a population of transactional data used for sample testing, FIAR Methodology and Assessable Unit (AU)Structures, and Universe Of Transactions (UOT) is a data focused effort.

Managed teams to promote collaboration within FMD and with different WHS directorates, the Office of General Council (OGC) and the OSD Comptroller’s office to resolve internal control and audit issues. Served as a focal POC for DoDIG for IG audits from 2008 to 2012, provide FMD response and the corrective action plans. Provide auditing expertise to FMD for audit requests, supporting documentation and FMD responses.

FMDA Audit Manager - Liaison for DoDIs, FMRs for review and coordination with FMD divisions to ensure they are in compliance with federal regulations. Analyze and solve audit issues. Identify and collect pertinent information related to audit findings and perform investigations, apply problem solving methods to define problems, determine specific causes and generate appropriate solutions. Coordinate and assisted other Divisions in performing the Management Internal Control reviews and performing investigations. Provide review for reasonable assurance for all identifiable material weaknesses that have been corrected to comply with organizational objectives and applicable laws and regulations.

Managed the coordination with other divisions within FMD and provide technical guidance and expertise to other Directorates to produce adequate reliable data and supporting documentation to provide effective response and resolve the Inspector General Audit findings. Developed and implemented the corrective action plan to correct deficiencies in the records management process.

Reviewed policies, procedures and practices for FMD, including its functions and a development of central repository of all policies that govern FMDA operations in relationship to Laws, Regulations and Policies.

Maintained in-depth knowledge of OMB Circular A-123 and Federal Managers Financial Integrity Act (FMFIA). Managed the following areas: FMD Policies, FMD Operating Instructions (OIs), FMD Divisional Standard Operation Procedures (SOPs), FMD Charters, Templates, FMD review of DoD Financial Management Regulation 7000.14-R (FMRs), FMD review of DoD Issuances (Directives and Administrative Instructions) and review and coordinate Green Sheets responses–Congressional proposed Bills (legislation and operation of financial programs and policies and appropriations in accordance with OMB Circular A-19).

DCAA – Senior Auditor

05/1989 – 11/2008 – Columbia, MD

Senior Auditor (assistant branch manager) with extensive Federal audit and accounting experience in contract audits, EDP audits, proposals, incurred costs, financial capabilities, internal controls, general controls, terminations, accounting systems, billing systems, billing algorithms, purchasing system, lease vs. purchase analysis, cost impact, labor costs charging allocations, forward pricing, FMFIA, and PCIE follow up review.

Performed audits for compliance with Cost Accounting Standards (CAS) and FAR and applicable federal laws and regulations. Performed the full range of supervisory and managerial responsibilities. Provided financial advice and renders decisions on major problems. Supervised complex analysis and evaluations related to all aspects of accounting, performance management, and management problems. Performed QA for the branch for all audit teams and reported to the branch manager and the regional office. Also responded to DoDIG audit findings related to the DCAA audit quality assurance for the branch and provided the corrective action plan with supporting documentation. Facilitate Agency senior management group in developing the organizational strategic plan, including related goals and performance measures. Leading teams in planning, conducting, and reporting on complex audits/evaluations involving contracts and grants to identify potentially fraudulent actions and to determine the acceptability of costs claimed under specific financial instruments. Plan work to be accomplished by subordinates, setting and adjusting short-term priorities, and preparing schedules for completion of work. Performing management control assessments of financial system related business processes and procedures and identifying weaknesses in the design and effectiveness of internal or management controls. Devise methods for tracking outcomes with both long, and short-term performance measures. Direct the development of, coordinate staffing of, and continuously plan for update of the full range of audit policy for the division.

Performed reviews to evaluate and determine weaknesses in the financial data at major defense contractors to ensure accounting system reliability. Reviewed the written financial policies and procedures to measure the performance objectives and determine compliance with the federal regulations. Provided technical assistance related to application tools and analytical techniques, including statistical analysis, sampling, and costs benefit analysis. Produced working papers to document findings of review and analysis efforts, and other internal reports and archival documentation to ensure that the audited organization has adequate internal controls.

Auditor in Charge for reviewing the internal controls, written policies and procedures and accounting system weaknesses, provided recommendations for improvement to update existing, or establishing new policies and procedures to ensure data integrity and regulatory compliance in accordance with the federal regulation requirements. Develop audit programs of high priority complex audit and consulting efforts. Evaluate audit resources and timeframes, and recommend changes to programmed requirements. Scheduled follow up review(s) on the reported deficiencies to ensure that corrective actions were implemented to prevent recurrent deficiencies. Conduct exit conferences with officials to present audit conclusions, defend results, justify recommendations, answer questions on audit methodologies, and resolve differences. Review the work of team members and ensures that the team’s work and final report are done in accordance with federal regulations. Brief results of audit to other service audit agencies.

DCAA lead auditor (leading audit teams) at Lockheed Martin Corporate, Applied Physics Laboratory where gathered and analyzed large scale accounting database data from separate accounting systems to reconcile to the submissions. DCAA lead auditor at Northrop Grumman in a large and complex accounting system (SAP), reconciling labor costs allocations to government contracts to job costs ledger and labor distribution.

Analyzed accounting data and the method of depreciation in accordance to the organization’s policies and procedures; verified that there was adequate supporting documentation for allocation charges to government and commercial contracts. Verified that the financial data was current, complete and accurate; resolved complex issues related to cost allocations in accordance with CAS. Maximized the audit efforts for work performed by the staff for efficiency and monitored the audit budget hours in accordance to the scope of the audits. Held weekly meetings to ensure that parties where operating in accordance to the audit plan and adjusted the plan as needed.

Worked with companies (DoD contractors) to develop the indirect rates and to verify that cost elements were allocated to the proper indirect pools. Performed analysis of direct and indirect costs by cost elements and reviewed it for adequate supporting documentation. Performed complex audits for a variety of automated accounting systems for major and non-major defense contractors to ensure the contractor’s compliance with federal rules and regulations and the accounting data are current, complete and accurate.

Performed audits for non-profit organizations, medium size contractors and major contractors such as John Hopkins’ Applied Physics Laboratory (APL). While auditing APL performed all types of audits, such as Internal Controls of Labor, Incurred Costs, Proposals, Purchasing Systems, MMAS, etc. During the incurred costs audit I participated in joint audit review with KPMG. KPMG conducted performance audits where DCAA concentrated on costs analysis. Shared the audit findings with the external auditors in accordance with the attestation engagement between KPMG and DoD-DCAA and developed the applicable audit program for the DCAA audit portion.

Developed audit plan, audit steps, conducted examination and transaction testing of the accounting records. Identified issues based on comprehensive risk assessment and risk analysis of the contractor’s accounting system to verify that the contractor has adequate policies and procedures and adequate internal controls to ensure the integrity and the reliability of the accounting data and for the subject area under review. Audits conducted at the regional level, major defense contractor corporate offices, and medium size contractors in mobile environment. Performed audits for DoD contractors, non-profit organizations, NASA, NOAA, EPA, and USAID. Assisted DoD IG investigative team to translate and analyze accounting data from Arabic to English.

Senior cost accountant at VA, responsible for developing cost accounting procedures and the cost allocations for the VA hospital departments. Performed reconciliations of general ledger, job cost ledger, labor distribution, labor error reports and adjusting entries.

Additional Experience:

Detailed to Department of State in 1992 for six months and provided audit support to the legal team.

Detailed to the Pentagon to provide assistance to the Office of the Under Secretary of Defense, Comptroller OUSD-COMPT, Operations and Investments Directorates and Business Integration Office effective 8/27/07 through 2/15/08. Assisted senior budget analysts with analyzing the PBDs data, generated various reports and analysis from different programs such as PRCP, CIS (DFAS data), updated and created PBDs proforma on the share point for the black book. Worked in Defense Wide (DW) and Operations coordinating several issues with DW components. Analyzed information from accounting and reporting systems to measure account performance. Prepared analysis of estimates and justifications, including the necessary revision of the PBDs.

Worked on the travel audit findings by GAO for the DoD at OUSD to reconcile the travel obligations amounts versus disbursements for DoD components. Analyzed the GAO findings related to the travel, communicated with POCs at DoD components to obtain supporting documentation to reconcile the total amount obligated and disbursed. Participated with the financial department on a special project of the analysis and reconciliation of GWOT obligations/expenses/funding data requirements.

Audit Findings:

1.WHS/FMD

Coordinated with DoD-IG on all audit findings, such as JCOC, GWOT, ORF, and with the DoD-IG’s program managers during the ADA investigations and assessments to obtain the necessary supporting documentation. I coordinated with different agencies such as OGC, DFAS, DMA, EDA and CIO.

As FMD policy manager was the POC for all policies. Received requests from OMB for review and commented through OSD, DoD Directives, FMRs and Green Sheets requests. Conducted the initial review and coordinated the requests with applicable division(s) within FMD to provide the division input. Reviewed the responses and supporting documentation and summarized WHS/FMD recommendations, submitted the responses to the requests. Ensured that FMD had tailored internal policy in accordance to the applicable laws and regulations and followed DoD directives and instructions. Reviewed and coordinated all external requests with internal divisions and provided technical expertise to assist in FMD mission.

ADA Investigations:

Performed ADA investigations resulted from DoDIG audit findings for Audit Report D-2009-028, related to Organizational Structure and Managers' Internal Control Program for the Assistant Secretary of Defense (Public Affairs) and American Forces Information Service.

I performed the following:

A. ADA investigation consisting of 3 cases: Pentagon Studio, Laptop Computers and Hawaii Bureau. I reported 2 misuses of funds and one ADA violations for Hawaii Bureau. The report was approved by WHS-OGC and reported to DCFO and DoD OGC.

B. ADA assessments consisting of several cases. AFIS and PA for improper and misuse of federal funds of FY 2005 through 2009 and may have augmented the defense budget. AFIS did not effectively manage and oversee its acquisitions of goods and services to establish its needs and did not include the description of the requirements to satisfy those needs. The report was approved by WHS-OGC and reported to ASD-PA.

The cases are as follow:

1.America Supports You (ASY), Freedom Walk & THANKS USA

2. PA JCOC

3.Why We Serve

4.Community Outreach

5.Joint Communication

6.AFIS Personnel

2.DCAA:

Included significant dollar amounts from sustained findings from medium and large government contractors for federal agencies including the following:

Northrop Aircraft: Questioned costs of $1.5 million for Lease vs. Purchase analysis of EDP audit related to buy/sell/lease back of super mainframe computer.

McDonald Douglas: More than $8 million of question costs related to the lease of computer equipment for EDP audit.

$10 million of question costs for one of NOAA’s contractors where 87% of costs questioned were sustained.

Lockheed Martin Corporate Office:

Questioned more than $40 million during incurred costs audit related to foreign corporate tax credit were sustained.

Questioned $47 million related of legal audit claimed costs.

Northrop Grumman: Un-quantified cost impact reported for internal controls of labor and costs allocations at major DoD contractors.

Questions of overbilling USAID in several areas included use of ceiling G&A rates instead of audited/actual/provisional G&A rates, consultants ceiling costs and danger/post differential pay.

Raytheon: Performed NASA request for property review resulted in identification of duplicate charges of $146 million.

Reference:

Hon. Ricardo A. Aguilera

The Assistant Secretary of the Air Force

Financial Management and Comptroller

Gretchen Anderson

Director,

Revolving Funds Directorate, OSD

703-***-****

Robert L. Munn, Colonel, USAF (Ret)

Assistant Director, (Retired)

Accounting and Systems Portfolio Manager,

Financial Management Directorate

DoD/WHS

Phone 407-***-****

Sue A. Schildwachter, CPA

Resident Auditor

DCAA

Northrop Grumman Electronics Sector Resident Office

410-***-****

Contact this candidate