Jack A. Brookner, Jr.

***** ** **** *****

Pembroke Pines, FL 33028

Dear sirs:

I am enclosing my resume to apply for the position advertised. I have had related experience previously, as a controller of public and private organizations, managing internal and external audits according to GAAP, GAAS and FASB as indicated in the resume, including company records and documentation maintained in accordance with the Company’s internal control policies and procedures, and with the mindset of an entrepreneur as well as the analytical aptitude (policies, procedures and insight) of a seasoned professional.

Software: Timberline, QuickBooks, Peachtree Accounting, J.D. Edwards, Great Plains, Excel 2000/2003, MS/Access, PowerPoint, MS-Word 2000/3, Lotus 1-2-3, Lotus Notes, Symphony, Word Perfect 5.1.

I am now the controller of Romano Brothers Construction Co., a commercial/residential construction management firm in Miami (master subcontractor for G.C. Skanska on Setai hotel in Miami, among others totaling more than $100 million), doing financial preparation and analysis, construction job costing, budgets, draw requests, lien releases, and collections, using Timberline.

During the past twelve years, I have been the controller for two private companies, where I managed or performed all financial, accounting and treasury functions for these companies. I have been Controller of Apollo Energy Systems, a seven year-old late-stage R&D, pre-IPO battery and fuel cell developer and manufacturer, and also have previously been controller/director for project finance for almost four years of The Jupiter Group, Inc., a multi-national development services firm.

If I may be of assistance, please call me at 954-***-**** (cell) or e-mail me at acxywf@r.postjobfree.com.

Sincerely,

JACK A. BROOKNER, JR.

TEL. 954-***-****; 954-***-**** (Fax)

PROFESSIONAL EXPERIENCE

CFO & CONTROLLER,

ROMANO BROTHERS CONSTRUCTION CO., NORTH MIAMI, FL Jan. 2003-present

Also CFO, USACDC, INC.(associated company), 2009-Present.

Financial management, general ledger and sub-ledgers through financial statements, work-in-progress, revenue projections, project budgeting and finance, AIA project budgets and monthly draw requests, profit margin analysis, job costing, reviewing contracts, construction debt reconciliations, creating project templates, performance bonding and client relations for a medium-size commercial construction services company, including company records and documentation maintained in accordance with Sarbanes-Oxley Act and developed the internal control policies and procedures; used Timberline/Master Builders & QuickBooks, including system conversion; performed internal audits.

CONTROLLER /Acting Chief Financial Officer

ELECTRIC AUTO CORP./APOLLO ENERGY SYSTEMS, FORT LAUDERDALE, FL 8/99-12/2002

Financial management and corporate investment banking for an R & D maker of batteries and fuel cells for vehicle propulsion systems and industrial/residential power generation. Performed or managed all accounting and financial functions, on an accrual basis, as described in detail below under the Jupiter Group, for a development-stage company for which I raised capital through private placements. Developed new business plans, financial analysis, budget analysis and cash flow proformas for a $35 million capital budget, as well as proposals to investors and offering documents. Used MS Word 2000, Excel 97, Access, PowerPoint and Peachtree Accounting systems; excellent writing skills. Audited annually by a regional CPA firm with GAAP (accrual) accounting.

TEMPORARY POSITIONS:

FEDERATED NATIONAL INSURANCE CO., 1999, Senior Accountant for subsidiary of a public company (21st Century Holding Co.), performing all accounting (accrual) for Federated Agency Group, 39 wholly-owned insurance agencies (with multiple books) marketing property and casualty insurance, using Peachtree Accounting systems.

NORRELL FINANCIAL SERVICES, TEMPORARY SALES/USE TAX ACCOUNTANT with RYDER ENERGY DISTRIBUTION CO./RYDER SYSTEMS during 1998, using mainframe accounting system, IRIS 400/RUMBA 95, similar to J.D. Edwards Accounting.

ROBERT HALF INTL./ACCOUNTEMPS, TEMPORARY STAFF ACCOUNTANT with BECKMAN-COULTER CORP., Kendall, using AS-400-based J.D. Edwards accounting systems; Auto Nation in 1999-2000 using AS-400-based Reynolds & Reynolds accounting system; and with L.D. Pankey Institute for Advanced Dental Education, where I installed their new Complete Peachtree Accounting (accrual) system. June-Dec. 1998.

DIRECTOR OF PROJECT FINANCE/FINANCIAL ANALYST

THE JUPITER GROUP, INC., CORAL GABLES, FL Feb. 1994 - Jan. 1998.

Corporate investment banking for a new luxury hotel resort and for related real estate developments. Performed accounting functions on an accrual basis G/L through F/S, account reconciliations, payroll, financial analysis---as well as project control and costing, risk management and treasury functions for a multi-national development services firm; annual budget planning and forecasting for a $75 million development, including the development of new financial and budget systems in consultation with banking advisors. Performed P & L analysis, planning, variance analysis, and proforma modeling; multi-state taxes and payroll. Used MS Word 6.0, Lotus 1-2-3, Access, PowerPoint and Peachtree Accounting and QuickBooks; excellent writing skills. Firm relocated to New York to reorganize.

(Ref.: Patrick Carhart, Managing Director)

DIRECTOR OF PUBLIC FINANCE

TRADER & INVESTMENT ADVISOR, DEBT SECURITIES

CC&Q CAPITAL MANAGEMENT GROUP, INC. (Investment Advisor) (MBE)

CC&Q INVESTORS DIVERSIFIED, INC. (B/D) (MBE), ATLANTA, GA Oct. 1991 - Feb. 1994.

Public investment banking for this minority-owned-and-operated securities dealer and investment advisor (Minority Business Enterprise). Originated and processed to completion municipal bond issues, industrial revenue development bonds, notes and private placements for small companies. Directed institutional sales of debt securities and the trading of debt issues and some equities. Used Word Perfect and Excel. Firm moved to Utah in 1994.

(Ref.: Derek Moses, V.P., Controller)

FINANCIAL ANALYST/INTERNAL AUDITOR

GEMINI EQUITIES, INC./ FINALCO, INC., BOCA RATON, FL

DEPUTY FINANCIAL/OPERATING PRINCIPAL, GEMINI CAPITAL CORP. Feb. 1987 - Sept. 1991.

Performed financial analysis and planning as well as investment accounting, partly on an accrual basis, of Gemini Equipment Partnerships (ABS’s) ($120 million in assets and $20 million in annual capital budgets), including new financial and budget systems for the acquisition and sales of equipment leases and daily cash flow reports, budget and P & L analysis, account reconciliations, and modeling for the 19 public partnerships, using Lotus (ROI), Symphony and Dbase III Plus software. Compliance analysis and developed new private partnerships for Gemini Capital Corp. (a Broker-Dealer). Also used Lotus 1-2-3, Quattro Pro, Word Perfect, Harvard Graphics, Allways, Norton Utilities, and AS-400 programs. Firm re-organized when it stopped offering public partnerships due to market conditions.

(Ref.: Dr. Raymond O’Connor, VP, Finalco; Pres., Gemini Capital Corp.)

VICE PRESIDENT, FINANCE

CHOICE 2000 CENTRES, INC., HOUSTON, TX & QUINCY, ILL July 1981-Jan. 1987

C.F.O. for a newly taken-public multi-branch commercial and residential real estate syndicator/developer and video equipment manufacturer, distributor and marketing firm, managing financial and accounting functions (planning, budgets, G/L through F/S, P & L analysis, account reconciliations, journal entries on an accrual basis) with multi-state payroll and taxes, capital and operational budgeting of $5 million annually, project costing risk management and SEC reporting; developed equipment leaseback investment products. Supervised and trained a staff of 6. Audited under GAAP/accrual accounting. Firm moved back to Texas in late 1986. (Ref.: Ray Grisham, Pres.; Donald Voros, Exec. V.P.)

FINANCIAL OFFICER (CFO)

MASSACHUSETTS HOME MORTGAGE FINANCE AGENCY, BOSTON, MASS

Originated and underwrote residential mortgages statewide for an independent, State-created public (not-for-profit) corporation similar to FNMA nationally, raising $100 million through tax-exempt bonds. Developed new institutional, financial and budget/procurement systems for this newly organized agency. Responsible for directing and performing financial planning and management as well as fund (municipal) accounting on an accrual basis (G/L through F/S), investment accounting, capital ($50 million annually raised through sale of tax-exempt bonds) and operational ($1 million annual) budgeting (using performance budgeting linking outputs to budget items), variance analysis for budgets, investment management, bond financing, project costing and monthly draws, general accounting, internal controls, account reconciliations, journal entries, payroll, and the account and investment servicing information systems management, with a staff of two, in the financing of home mortgages with the proceeds of tax-exempt bond issuances (Collateralized Mortgage Backed Securities), including community meetings on budget priorities around the state and telephone consultation for public inquiries. Managed development/implementation of new information technology systems (mini-computer). As portfolio manager, actively managed $100 million of money market and Government securities. I hired new accounting staff of two and developed the capacity of the staff in financial planning and management. Trained a staff of two and a consortium of 100 banks throughout the State. Audited annually by Coopers & Lybrand according to GAMAP as well as interim audits for bond issuances.

(Ref.: June Wolf, Personnel) July 1979 - July 1981

PUBLIC FINANCE ASSOCIATE December 1977 - June 1979

WEEDEN & CO. (later MOSELEY, HALLGARTEN, ESTABROOK & WEEDEN), NEW YORK, NY

Originated and processed industrial development, housing and hospital tax-exempt revenue bond and note issuances for public entities for underwriting by a large dollar bond dealer which acted as managing or co-managing underwriter. Wrote or reviewed all underwriting documents and managed the underwriting process with all parties.

(Ref.: Alan Weeden, Managing Director)

DIRECTOR OF FINANCE

WISCONSIN HOUSING FINANCE AUTHORITY, MADISON, WIS April 1975 - December 1977

Directed the finance division of the Authority, training and supervising a staff of six, with responsibilities for an independent statewide public corporation similar to FNMA nationally, raising $250 million through tax-exempt bonds, but with larger operations than MHMFA above and more diverse housing programs (multi-family and single-family developments), directing and performing financial planning and management as well as fund (municipal) accounting on an accrual basis (General Ledger through Financial Statements). Developed new financial and budget systems in consultation with auditors as a result of operational audits implementing organizational and institutional reforms. Managed annual operating budgets of $10 million and annual capital budgets of $250 million (raised through sales of tax-exempt bonds and notes annually), including community meetings about budget priorities around the state. Audited here also by large national CPA firms using GAMAP, both annually and quarterly for interim reporting. Had heavy managerial involvement with the bond underwriters and auditors in four bonds and four note issues, as well as directing accounting and financial functions. I hired new accounting staff of three and developed the capacity of the new and the existing staff of three staff in financial planning and management. Managed development/implementation of new information technology systems (mini-computer). WHFA is now Wisconsin Housing and Economic Development Authority.

(Ref.: Fritz Ruf, WHEDA Executive Director)

MANAGER OF FINANCE

YONKERS COMMUNITY DEVELOPMENT AGENCY, YONKERS, NY Oct. 1972 -- April 1975.

Directed the finance division, supervising/training a staff of four, performing all financial, budgeting and accounting functions for this independent municipal agency, directing and performing financial planning and management as well as fund (municipal) accounting on an accrual basis (G/L through F/S), managing ten municipal projects (including community meetings) with annual Federal grants and budgets (mainly operational) of $12 million, using performance budgeting linking outputs to budget items, and with annual sales of $11 million of Government-guaranteed Project (financing) Notes. I hired new accounting staff of two and developed the capacity of the new and the existing staff of three staff in financial planning and management. Developed and managed the municipal housing rehabilitation program as a joint venture with eight local banks. The Agency was audited by the U.S. Department of Housing and Urban Development annually according to its own accounting manuals, which were based on GAAP and GAMAP.

EDUCATION

PACE UNIVERSITY, NY,NY:Graduate School of Business;M.B.A. in Finance, 1972-78.

UNIVERSITY OF GEORGIA: Graduate School of Business, Economics Program. NDEA full fellowship awarded by the Graduate School. Areas of concentration: economic development, economic organization, and international trade and finance.

UNIVERSITY OF GEORGIA: Athens, GA, College of Business Administration,

B.B.A. in Economics and Accounting, 1970. Phi Kappa Phi and Omicron Delta Epsilon honor fraternities. Knowledge of German and French.

TOUL AMERICAN H.S., Toul, France; graduated; Mount Carmel H.S, Chicago, three years.

American Management Association Course for Staff Auditors, New York, NY, 1975.

Married; three children; member, Broward County School District Gifted Student Task Force.

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