Management Process Improvement

Spencer M. Thomas, CICA

M: 202-***-****

Email: *********.***********@*****.***

Professional Career Summary

13+ years of progressive tangible professional and economic growth from matriculating through a very diverse path of financial analysis/consultation, organizational and operational performance management and process improvement as well as via the vehicles of audit and/or internal controls review. Sustained a very credible track record of being viewed as an influential asset and valued resource by whomever I am employed with; consequently making key contribution to their achieved goals and sustained performance objectives. Industry(s) of experience include: 10+years in Governmental Accounting, Audit and Compliance Review; 5+ years in Public Accounting/Auditing; Public Sector/Municipal Agency-(Internal Audit/Operations Performance Management/Process Improvement); 2years in County Government - Board of Education Public Schools-(Operations/Compliance Monitoring)

Skills

Proven excellence in written and verbal communication; as well as a good listener. Efficient and innovative in achieving organizational short-term/long-term goals and meeting operational deadlines. Experienced in both Public and Government Accounting procedures and financial softwares including PeopleSoft, Oracle Financial, SAP, and Lawson-System Financial. Self-motivated and committed to working in team-oriented environments; with a built-in capacity for working independently. Advanced skills with Microsoft Word, Excel, Access, Visio, and Teammate Electronic Work papers, and ACL Software. Subject matter expert-(SME) in: IIA Performance Standards; COSO; OMB Circulars A-123, 133, 110; GAGAS; GAAP

Education

1996 - 2001 Morgan State University, Baltimore, MD

Bachelor of Science in Accounting

Major Courses Taken: Cost Accounting, Intermediate Accounting I & II, Advanced Accounting, Auditing, Tax, Governmental Accounting. Notable Post Graduate Training: National Forum of Black Public Administrators (NFBPA)-Executive Leadership Institute Graduate-(Accredited 6mos Program), Dale Carnegie Management Training Highest Award of Achievement -(Industry Leader; 6mos Program)

Certification: Certified Internal Controls Auditor, CICA; November 2011

Experience

November 2011 – Present Prince George’s County Public Schools (PGCPS), Upper Marlboro, MD

Investigative Auditor III, Internal Audit

Evaluate a variety of confidential issues including conducting investigations of fraud, waste, abuse, mismanagement, misappropriations, irregularities, allegations, etc…

Resolve stakeholder complaints, concerns or inquiries recorded via the whistleblower hotline

Chief administrator for responding to PGCPS-stakeholder complaints, concerns and/or inquiries submitted via the District’s Compliance Hotline

Perform internal controls reveiews, compliance audits, school operational or financial audits, assists on special projects as directed by the Director Complete operations-wide risk assessment of the District’s key operations, core services and fiscal performance-(budgetary resource allocation vs. expenditure efficiency); use results to largely inform audit and internal control review plan development

Assist Human Resources with its training program on complaint procedures and the Board’s anti-retaliation commitment

Develop policies and report procedures on the whistleblower program for management

Responsible for preparing executive reporting on the results of audits, investigations and reviews

Plan and conduct various school system performance reviews, per function; provide Management with concise observations and value-add recommendations for improvement

Primary audit staff responsible for periodic evaluation of system-wide Efficiency and Effectiveness of Operations; Reliability of Financial Reporting; Compliance with Laws and Regulations

Develop standardized processes, tools and/or formats in delivering a variety of non-audit services to management staff District-wide. (I.e. internal control reviews, business process analyses and development, budget request justification-business case preparation, etc…)

April 2011 – November 2011 District of Columbia Water and Sewer Authority, SW Washington, DC

Senior Financial Analyst, Office of the Chief Financial Officer - Finance and Budget

Directed all capital and operating budget preparation activities for 10+ departments; monitor capital authority needs relative to the long-range capital improvement plan, ensuring all respective projects receive proper expenditure authority and are properly funded

Conducted trend analysis and periodic budget performance reviews in efforts completed for forecasting future budgetary needs and responsible authorities; ensure timely completion for budget re-programming

Monitored fiscal performance of operating expenditures by business area; prepare schedule for Board meetings. Monitor, review, analyze and formulate large business improvements. Conduct monthly senior team meetings

Directed impacted operations-staff with achieving efficient revenue expensing activity; as well as with managing billing of Municipal and Federal accounts.

Provided value-add recommendations to Executive/ Senior staff in support of developing effective financial planning strategies; in-part based upon continuous interaction held with internal/ external stakeholders

Assigned and directed multiple work groups for collaborative resolution to budget performance challenges and implementation of strong efficient critical business processes

Managed the Authority’s sustained compliance with local government, federal and Authority internal compliance; to include but not limited to directives set by the DC WASA Board of Directors

October 2009 – April 2011 District of Columbia Water and Sewer Authority, SW Washington, DC

Organizational Performance Manager Process Improvement and Performance Management

Coordinated execution of complex financial management and administration studies related to assigned issues and/or major programs

Identified programmatic issues bearing significant impact to the Authority; deploy troubleshooting/analytical techniques necessary to correctly define and correct operational deficiencies;

Recommended strategic alternatives to remediate enterprise-wide performance gaps determined as a result of completed critical analysis; to include identified program opportunities for affected positive change with executive management staff

Administered continuous evaluation and monitored of performance via core business process areas; develop and coordinate implementation policies and procedures; conducted diverse operational and capital program cost allocation analyses

Led both operating and capital budgets preparation and execution processes; via analysis of current and historical trends, evaluated variances and improved cost effectiveness; analyzed impacts that changed business activities have on the cost components of rates, fees, and charges

Facilitated enterprise-wide oversight of operational performance; implemented improvements to business processes; help to sustain organizational alignment with the Authority's strategic plan, departmental goals and objectives

Served as a primary resource for technical assistance, financial accounting, program(s) & budget audit/review and other analytical matters both internally and to 10+ business functions of agency’s enterprise-wide operation

Provided continuous support to Executive and Senior level leadership Authority-wide; in an effort to achieve optimal organizational performance

May 2008 – October 2009 District of Columbia Water and Sewer Authority, SW Washington, DC

Senior Internal Auditor

Coordinated enterprise-wide program improvement and key business process reviews or audits (risk assessments, approaches, plans and engagements), via financial and compliance audit agendas

Developed program outline for completing periodic evaluation of both the management-level and departmental procedures established for promoting favorable work performance; in accordance with the industry best practices-(Committee on Sponsoring Organizations’ (COSO) internal controls framework)

Assisted management with providing assurances that financial statements reported are reasonable, accurate, fair and free from material misstatement in accordance with Generally Accepted Accounting Practices-(GAAP)

Conducted periodic internal reviews of major business functions and cycles via guidance from OMB's Circular A-123, Management’s Responsibility for Internal Controls; to include executive reporting on key results obtained and value-add recommendations for ensuring improved integrity and credibility over fiscal management and reporting practices

Completed various analyses for properly identifying global threats to operational work performances; assessed impacts and associated risks for potential illegal activity and fraud and abuse of resources; recommended activities to prevent organizational non-compliance with policy, rules and regulations

Continuously engaged in efforts of process improvement; to include completed business process assessments, analysis and requirements for sustaining efficient operations; correcting existing deficiencies and resolving complex and difficult problems

Performed various duties and projects as assigned at the discretion of the General Manager's (GM) Office; to include but not limited to:

o Application of analytical expertise in evaluating and advising on effectiveness and efficiency of enterprise performance measures directly related to the objectives outlined in WASA’s Strategic Business Plan

o Meeting with business owners to develop/determine monthly, quarterly, and annual scorecard reporting requirements and formats

o Development of new and creative methods to capture data-sets for adequate display of business metrics and outcomes

April 2007 – May 2008 Studley Professional Staffing (SPS) Consulting, LLC, Bethesda, MD

Supervisory Auditor/Consultant -(Contractor to Ernst & Young, LLC. via their FY2007 Financial Statement Audit of the National Aeronautic and Space Association (NASA)

Completed various assessments of the agency's several business functions, validating both the overall efficiency of procedures performed, and compliance with federal regulations

Performed periodic reconciliations of financial management accounting data at detailed levels to high-level numbers reported on financial statements.

Prepared several executive reporting documents on the properness and appropriateness of the agency's budgetary allocation and allowableness of costs incurred and expenditures disbursed per major program; key business processes responsible for examining include: Grants, Procurement, Accounts Payable-A/P & Accounts Receivable-A/R and Information Technology-IT

Performed multiple independent reviews of the agency's grants management policies, process and administration practices; ensuring their comprehensive compliance with Office of Management and Budget's-(OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations expending Federal awards

Conducted critical problem solving analytics and/or assessments for determining the effectiveness and efficiency of the controls established over the agency's major business functions and cycles via OMB Circular A-123 guidance, Management's Responsibility for Internal Control; to include drafting of Management Letter Comments (MLC) identifying deficiencies and recommendations for corrective action

November 2005 – March 2007 NOVAD Management Consulting, NW Washington, DC

Supervisory Auditor/Consultant-(Contractor to Holloway & Co, LLC. via their OMB A-123 Internal Controls Review completed for Department of Justice-Office of Justice Programs)

Lead various reviews of control activities documented in policies related to several business functions in accordance with Federal Financial Management Improvement Act (FFMIA)

Managed performance of qualitative analysis of agency policy and client infrastructure to ensure proper segregation of duties evidenced by established roles and responsibilities within each of the major business functions.

Lead various reviews of the agency's general controls established to prevent fraud, waste and abuse, in compliance with Federal Regulations outlined in Circular A-123; to include gap analysis for identifying material weaknesses and control deficiencies

Developed business process narratives, mappings, and control evaluation templates to assist management with improving business procedures

January 2005 – November 2005 Baltimore City Public School System (BCPSS), Baltimore, MD

Senior Financial Analyst

Served as chief budget liaison to the District's entire elementary school-(K-6) program stakeholders; to include student enrollment population, assigned managers and staff and respective community partners

Selected to serve as a key advisor to the Chief Financial Officer-CFO, Deputy CFO and Controller in participating in BCPSS-OCFO’s budget formulation and execution team having extensive involvement with critical discussion, assessment of prior year budgetary and fiscal performance, and 3- way reconciliation of performance via Financial Statements, G/L, and relative support documentation

Completed continuous analysis and monitoring of schools' budget performance at both the fund and object levels, also validating expenditures were justifiable and disbursed responsibly.

Conducted continuous monitoring of the schools' staffing model relative to budgeted full time encumbered-FTE positions-(budgeted vs. vacancies analyses); as best as possible ensuring stabilization of budgeted salary dollars through reconciling staff distribution with adopted budgeted positions.

Prepared periodic reporting, on behalf of the CFO, for issue to the District’s Board of Education

August 2001 – September 2004 Cotton and Company CPAs, LLP, Alexandria, VA

Auditor

Traveled the U.S. while:

Leading several compliance audits in review of several procurements-(contracts, contractors, awards, grantees) established by various U.S. Government/Non-Profit organizations for providing supplemental support in meeting their agency goals and objectives; ensuring compliance and proper use of federal funds-(primarily via the use of federal OMB guidance and Institute of Internal Auditors-(IIA) best practices)

Conducting multiple cost-benefit analyses for Grant/Award proposals submitted by potential grantees of Federal Funds, by researching cost packages, validating all costs were both allowable in accordance with Federal Regulations; to include extensive review and research of proposed cost categories ensuring compliance with OMB A-133 and A-110 criterion.

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