Accounting Human Resources

Michael G. Brinkley, CPA Finance/Accounting

**** ********* **, **********, ** 27455 336-***-****

acb3a6@r.postjobfree.com

CAREER SKILLS / KNOWLEDGE

Lean Six Sigma Financial Management

Multiple Facility Operations Capital Budgeting

Sarbanes Oxley Compliance Accounting Procedure Documentation

Business Process Improvement ERP Implementation

Spreadsheet Applications Strategic Planning

INDUSTRIES

Durable Equipment Manufacturing Oil and Gas Exploration/Production

Aviation MRO and Manufacturing Manufactured Housing

Airline Financial Management Health Care/Skilled Nursing

Aircraft Parts Distribution Facilities

Auto Parts Industry

CAREER ACHIEVEMENTS

. Constructed a Sarbanes-Oxley compliant accounting manual for

communications subsidiary of an insurance company.

. Assisted in cost containment measures and acted as interim CFO at a small

airline that resulted in approximately $16 million of cost savings and

assisted in renegotiation of its pilot union contract that resulted in

another $4 million of savings.

. Reduced financial statement preparation time for an aviation heavy

maintenance facility from 20 days to 5 business days or less through the

use of pre-existing production information, faster/easier revenue

recognition and improved purchasing coding procedures.

. Revised a company's monthly reporting package and developed a new set of

reporting metrics that more fully informed production management of

emerging trends and issues during the month. Began the practice of

recapping basic production information that demonstrated to management

how their decisions during the month impacted net income.

. Assisted in the design and wrote a company's Stock Purchase and Dividend

Reinvestment Plan, Exclusive Dealer Stock Option Plan as well as two

secondary offering memorandums. Designed and wrote the company's internal

audit program and year-end audit and tax packages.

. Cleaned up the accounts receivables and accounting issues of an

electronic metering company being acquired by a utility management

software company and helped merge their accounting systems.

. Solved a company's immediate cash needs by collecting over $5 million of

receivables that were in excess of 120 days old, buying the company time

to cut costs and implement operational improvements.

. Decreased the amount of on hand inventory 21% and special handling

freight charges by more that 50% by developing procedures between the

production, planning and purchasing departments. This allowed the

purchasing department to plan procurements for each aircraft

maintenance/modification event on a just-in-time basis without the

requirement for special freight handling.

. During 1999 and in anticipation of Y2K issues, successfully implemented a

new ERP system over all facilities replacing 3 mutually incompatible

systems with a single enterprise-wide system.

WORK EXPERIENCE

MICHAEL G. BRINKLEY

FINANCIAL CONSULTANT - Greensboro, NC 09/02-Present

Currently serving as Interim Controller at Tread Corporation in Roanoke, VA

and providing accounting, analysis and documentation services to a wide

variety of clients including Aviation Repair Technologies, LLC, Avborne,

Inc., ITRON, RadioDetection LTD, DiElectric Corporation, Transmeridian

Airlines, Jefferson Pilot Financial Corporation, World Investments, SPX

Corporation and Evergreens Senior Health Care and performing Sarbanes -

Oxley implementation, SEC compliance, Cost containment, financial analysis,

acquisition due diligence and interim CFO/controller services.

AERSALE, INC. ROSWELL FACILITY

DIRECTOR OF FINANCE/ADMINISTRATION - Roswell, NM 09/10-02/12

In charge of finance, human resource and administrative functions at an

airframe heavy maintenance, engine teardown and parts distribution facility

in Roswell, NM.

AVIATIONMANAGEMENT SYSTEMS, INC

VICE PRESIDENT- OPERATIONS FINANCE. - Phoenix/Goodyear, AZ 04/01-09/02

Brought in by the owners of the Company to assist in productivity

improvement. Placed in charge of the production finance, purchasing,

inventory/stores, operations planning and IS departments for a $45 million

corporation located in Goodyear, AZ with over 600 employees engaged in

overhaul maintenance/modification on commercial heavy transport aircraft.

AERO CORPORATION

TRIAD INTERNATIONAL MAINTENANCE CORPORATION

DIRECTOR/VICE PRESIDENT- FINANCE - Greensboro, NC 07/97-03/01

In charge of the finance, human resources and information services

departments for a $300 million corporation with headquarters in Lake City,

FL and Greensboro, NC.

CAVALIER HOMES, INC.

CORPORATE CONTROLLER - Wichita Falls, TX 03/92-06/97

Corporate controller for a publicly held company traded on NYSE engaged in

the manufacture of mobile homes with manufacturing facilities in Alabama,

Georgia, North Carolina, Pennsylvania and Texas.

MICHAEL G. BRINKLEY, CPA

CERTIFIED PUBLIC ACCOUNTANT - Wichita Falls, TX 07/86-03/92

A sole proprietorship engaged in providing taxation, litigation support and

advisory services for a broad range of clients in oil and gas, professional

services and agribusiness.

EDUCATION

Midwestern State University - Wichita Falls, TX. Bachelor of Business

Administration - Accounting. Graduated in 1981.

Passed CPA examination in 1982.

Lean Six Sigma Black Belt Training 2006.

ERP/Accounting Systems: Visual Manufacturing, JD Edwards, MAS 90, Pentagon

2000, MS Great Plains, Sage PeachTree, Corridor, Pansophic, MAJIC, Hyperion

References

Available on request

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