Accounting Human Resources

Earl Nicks, CPA

Telephone: 301-***-**** ( Email: ************@***.***

SUMMARY OF QUALIFICATIONS

Accounting and audit professional with expertise in multiple facets of

accounting practices to include General Ledger, accounts reconciliation,

and financial and program control analysis. Background also includes CPA

license, auditing and strong experience utilizing excel to perform

accounting analysis. On lead duties, identified internal control weaknesses

and performed data analysis to develop proposed policies and procedures

checklist to ensure compliance with laws, rules and regulations regarding

the award of contracts.

PROFESSIONAL EXPERIENCE

Collins Consulting, Inc., IL January, 2014- March, 2014

OMB Circular A-136: Defense Logistics Agency, Alexandria, VA

. Developed a Microsoft Excel spreadsheet to capture data from

guidance memorandums to understand methods and processes of the

Defense Logistics Accounting system. The team representative

said they would use the spreadsheet in future areas.

. Prepared a memorandum travel report of a few suggestive actions

for the internal control process of the DLA warehouse site

receiving process.

Federal Management Systems, February, 2011 - September, 2013

OMB Circular A-136: U.S. Department of Homeland Security,

Transportation Security Administration (TSA), Arlington, VA

. Prepared computer transaction summary reports for internal audit

team members.

. Prepared a worksheet to input and track items submitted and

authorized for de-obligation by the Undelivered Order Tiger

Team.

. Reviewed Business Management Office (BMO) response reports for

errors and inconsistencies.

. Analyzed several de-obligations and found a potential critical

error and duplications in reconciling the Purchase Order (PO)

transactions. The PO was sent to the Acquisitions Office (AO)

and the error was marked and corrected.

. Prepared many input sample items for the annual external audit.

. Eliminated several duplications from the accounting system using

the criteria of analyzing PO modifications, vendor descriptions,

etc.

. Developed and tested numerous mock audit sample test items. The

results of this effort identified several errors.

GMG Management Consulting,

Contractor/Consultant July, 2007 - January, 2011

OMB Circular A-136, OMB Circular A-123: U.S. Department of Homeland

Security, Transportation Security Administration (TSA), Arlington, VA

. Enhanced the Agency procedure manuals for the 1221 transactions,

Fund Balance with Treasury (FBWT), Payroll reconciliation,

Accounts Receivable, and Revenue documents. This effort

improved internal controls and documentation of the accounting

process.

. Implemented the TSA Discoverer computer database and responded

to queries to prepare journal entries for abnormal balance

accounts.

. Used the TSA Core Accounting System (CAS) computer database to

run trail balances and prepare journal entries for accounts

receivable. This included Allowance for Doubtful Accounts

journal entries.

. Provided monthly inputs for the FBWT reconciliation process.

. I prepared a journal entry to record revenue.

. I prepared a journal entry to reclassify funds from the prior years to

the current year.

. I worked on the journal entry for abnormal balance in the civil

penalties receivable and transferred GL account

136061 to 131061.

. Provided inputs to the TSA Contingent Liability and Leases

journal for submission in the year-end balance sheet.

. Developed and implemented a Journal Voucher (JV) log list

procedure manual to track the status of more than 325 journal

entries made during the fiscal year.

. Reviewed and tested more than 5,100 transactions for the Non

Federal subsequent disbursement testing of invoices for the

accrual estimate.

Daniel Eke & Associates, Silver Spring MD November, 2005 - January, 2006

Staff Auditor

. Performed duties on the Auditability Assessment Program for the

Defense Human Resources Agency (DHRA).

. Conducted at least 8 interviews with the DHRA on their accounts

payable process and drafted several accounting cycle memos. This

enhanced my knowledge of the accounting process and its various

system documents.

. Developed an Auditability Assessment Program checklist to gather

pertinent data for the accounts payable process and to gather

data from the interviews with the DHRA personnel.

EN Money Management, Inc. Consultant for the following job assignments

April, 2004 - March, 2012

Centers for Medicare and Medicaid Services (CMS), Baltimore, MD

. Implemented requirements by accurately displaying a comfort

matrix to answer audit testing areas. The objectives were to

ascertain audit test results.

. Performed written results of audit areas.

. Applied communication skills to conduct interviews with and

respond to inquiries the Center of Medicare and Medicaid

personnel for the CMS cost growth model and Computable General

Equilibrium Model (CGE). From this effort, gathered an

additional document that was used in the testing of the CGE

model.

. Implemented a cross reference audit index of the CGE audit area

and received a Commendation Note from my supervisor.

Special Inspector General Iraq Reconstruction (SIGIR) Program,

Arlington, VA

. Performed validation and analysis for the Special Inspector

General Iraq Reconstruction (SIGIR) Program. This contract

validation process will be used for future auditable entity

areas.

. Suggested creation of an assumptions list to effectively

communicate methods used to validate contract actions that

enable a more efficient reporting process to the customers.

Management used the assumptions to track methods used in the

validation process.

National Aeronautics and Space Administration: Washington, DC

. Reconciled and resolved balances resulting from erroneous

recording of financial transactions and provided suggestions for

reconciling payroll and human resources accounts.

. Tasked to perform the Office of Personnel Management initiated

NASA payroll agreed upon procedures. Suggested to compile and

download relevant NASA payroll information to facilitate the

agreed upon procedure objectives. The suggestion was

implemented which facilitated the payroll life-cycle audit

objectives. As a result, was commended by upper management for a

job well done.

. Revised NASA payroll cycle memo and suggested additional

internal controls.

US Army Audit Agency, Alexandria, VA

Staff Auditor April, 1992 - March, 2004

Performance and Operations: Developed and operated audit areas for

various programs exceeding $200 million and provided substantive

support to the Audit Committees, Program Directors, and various

customers. On lead duties, identified internal control weaknesses and

performed data analysis to develop proposed policies and procedures

checklist to ensure compliance with laws, rules and regulations

regarding the award of contracts. Designed and proposed several

internal controls to ensure compliance with laws, rules and

regulations with the Federal Government contract award process.

. Performed mission and functions using Army regulations

. Exercised data-gathering functions to answer audit objectives

. Conducted interviews with responsible principal officials to

answer inquiries

. Prepared executive summary and information papers for top Army

management

. Maintained the database for the Strategic Engagement Office

. Assisted in the development of the strategic plan, annual plan

and agency performance measures

. Acted as an audit liaison support for the Strategic Engagement

Office

. Reviewed prior-year material to identify material weaknesses and

propose recommendations that could be incorporated into the

audit area

Mainline Courier Service, Largo, MD

Owner April 1990

- March 1992

. Supervised a team of 5-6 independent contractor couriers

. Developed computerized accounting system (accounts receivable

and accounts payable)

Trak Auto, Corporation, Landover, MD

Junior Accountant January

1989 - March 1990

. Performed accounting functions for over 100 Trak Auto Stores

which consisted of preparing journal entries for accruals,

expense accounts, and general ledger account reconciliations

. Used Microsoft Excel, Lotus 123 for analysis of account

reconciliation

. Performed research on accounts for financial statements

. Set-up journal entries including accruals and expense accounts

. Worked with internal auditors to assist external auditors

EDUCATION

TUSKEGEE UNIVERSITY Tuskegee, AL

Bachelor of Science, Accounting May 1989

BOWIE STATE UNIVERSITY

Continuing education for Masters of Arts in Business

AWARDS/HONORS

. 1988 Tuskegee University, Honors Roll

. 2001 - Secretary of the Army Coin for work after the terrorist attack

at the Pentagon

. 2012 - TSA Undelivered Orders Tiger Team Award - Comptrollers Award

CERTIFICATIONS & PROFESSIONAL AFFILIATIONS

. Licensed Certified Public Accountant (CPA) in Maryland

. Maryland Association of CPAs

. National Association of Black Accountants

COMPUTER SKILLS

Microsoft (Word, Excel, PowerPoint, Outlook,), Lotus 123, Lacerte, ATX, Tax

Wise, Prosystems tax, Quicken, Quickbooks.

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