Manager Accounting

Michael J. Boscia Jr.

**** ********** ***** *******, *******

239-***-**** *********@*****.***

OBJECTIVE

Employment with a dynamic, growth-oriented company with opportunity for personal development and career advancement commensurate with my strong work ethic and professional capabilities. EDUCATION

UNIVERSITY OF ARIZONA Tucson, Arizona

Bachelor of Science in Business Administration, December 1996 Duel degree in Accounting and Finance

SKILLS

Strong team mentality and collaborative leadership approach.

Interpersonal, open door policy to administrators, directors and staff alike.

Responsive to the opportunity of new challenges presented by unique projects.

Ability to adapt and adhere to rapidly changing business practices and work environments.

Computer Software: Advanced Microsoft Excel; Microsoft Word; Access/SQL; Outlook; PowerPoint; Quickbooks; Oracle/EssBase; IBM/TM1; Timberline, AS400 EXPERIENCE

Pulte Group, Atlanta, Georgia – Publicly Traded Residential Builder (PHM), July 2019 – Present Asset Committee Manager –

The Asset Management Committee (AMC) is Pulte’s executive training program with the sole purpose of grooming associates for placement into divisional finance leadership roles. Its primary function is to evaluate all prospective land acquisitions to ensure deals are structured within corporate guidance, meet required return metrics, and are in alignment with company’s overall strategic plan. Subsequent to thorough critical analysis wherein the strengths and risks associated with each land transaction are identified, the Asset Committee Manager presents each deal to the CFO for executive approval. In addition, the AMC is the key bridge between the Home Office and assigned divisions. Working directly with respective field teams to better understand operational performance and challenges via monthly operational reviews, the role serves as the primary support liaison between the divisions and corporate accounting, treasury, legal, and market intelligence teams. CENTURY COMMUNITIES, Atlanta, Georgia – Publicly Traded Residential Builder (CCS), September 2018 – June 2019

Divisional Vice President of Finance

Responsible for financial planning and analysis, reporting, budgeting, operational improvement, forecasting, financial control systems, back office operational efficiency and cost accounting.

Supervises the annual business planning and quarterly forecast update process ensuring a high level of transparency and accuracy

Works closely with the Division President and Land Acquisition department in analyzing the viability and structure of potential deals and determining the direction of future project and product positioning

Performs post acquisition project reviews comparing actual results with original underwriting to identify trends or gaps as well as areas of improvement for future deals

Manages the monthly land development budget update process

Provides analytical support to management to improve homebuilding operations and identify opportunities for cost savings and revenue enhancement

Works closely with the Sales and Marketing department in establishing correct project level pricing, including base prices, lot premiums, option pricing and incentive promotions

Serves as a local driver of process improvement efforts driven to standardized processes in all aspects of the operation

Provides support and direction to the Corporate Accounting group in preparation of division financial statements and disclosure

Oversees internal control and other accounting/operational procedures within the Division

Support all division departments with special projects

Work on special corporate and division projects and build ad hoc reports and proformas as needed BENCHMARK COMMUNITIES, San Jose, California – Publicly Traded Residential Builder (UCP) [Acquired by Century Communities (CCS) August 2017], October 2016 – May 2018 Vice President of Accounting

Responsible for overseeing all aspects of the organization’s accounting functions with direct supervision of all accounting personnel and related administrative functions. Work closely with the Chief Financial Officer on developing accounting and financial strategies for the company as well as providing operational personnel pertinent reporting to ensure company objectives are met.

Supervise and review recorded journal entries for monthly close process

Evaluate monthly accounting close process including analytical review of the monthly operational results, including comparison to budget, ensure accurate accounting records are maintained and timely presentation of financial statements.

Review monthly bank reconciliations

Research any potential inventory impairments and oversee impairment testing analysis.

Examine quarterly earnings per share calculations, including shares outstanding.

Manage the preparation of monthly financial statements.

Assist in preparation and review of schedules in support of the Company’s Form 10-Q, Form 10-K, Form 8- K, Form 4 and all other SEC filings.

Collaborate with the CFO to develop, implement, and enforce accounting policies and procedures.

Ensure compliance with all applicable laws, rules, and regulations.

Manage and lead the Company’s audit activities including timely completion of required client schedules and implementation of Sarbanes Oxley section 404 compliance a year in advance of SEC requirement.

Coordinate the preparation of work papers supporting the Company’s annual Federal and State tax returns.

Supervise payroll processing and posting to general ledger as well as accounts payable process to ensure Company’s obligations are met.

Establish new processes and technologies to improve the financial closing and reporting process.

BARTOW REGIONAL MEDICAL CENTER, Bartow, Florida [72 Bed Acute Care Facility and Employed Physician Practice]

Director of Finance and Operations – BayCare Health Systems, (Acquired) January 2106 – October 2016 Oversaw acquisition from Community Health Systems to BayCare Health Systems. Acted as lead liaison for all contract assignments, charge master conversion, and data-mapping architect needed for integration of primary operating software. Upon successful migration, assumed Director of Operations responsible for all ancillary departments and facilities functions including emergency planning, life safety compliance, and capital budgeting. Chief Financial Officer - Community Health Systems (CYH), formerly HMA (Acquired January 2014), March 2012

– December 2015

Oversight of all financial operations. Departmental responsibilities included Accounting and Payroll, Patient Access and Scheduling, Reimbursement and Managed Care, Health Information Management and Data Processing, Materials Management and Purchasing, as well as Case Management.

Member of senior leadership team responsible for overall governance and development of objectives and strategies for sustained economic relevance.

Prepare annual operating budgets with input and involvement at the departmental level.

Provide guidance and evaluation of capital allocation requests based on concerns of medical and clinical staff, as well as physician productivity, in order to prioritize equipment needs for facility.

Gather, consolidate and analyze financial data and information from various sources to ensure all hospital service lines are operating within budget.

Recurring review of Profit and Loss statements to verify accurate accounting, identify spending trends and potential savings opportunities.

Work with department managers to implement financial plans as well as productivity and staffing benchmarks.

Oversee corporate compliance areas including, but not limited to: EMTALA, Medicare fraud and abuse issues, Stark legislation, and internal audit controls.

Manage agency and third party payor annual reporting requirements such as Medicare Cost Report, AHCA Prior Year Report, Tricare Capital Report, etc. CHARLOTTE REGIONAL MEDICAL CENTER, Punta Gorda, Florida [152 Bed Acute Care and 56 bed Adult Psychiatric Facility] - Publicly Traded Healthcare (HMA), September 2011 – March 2012 Assistant Chief Financial Officer

Assisted CFO with the hospital’s financial operations in all areas of general accounting, financial reporting, and the coordination of periodic audits; as well as special analysis and regulatory reporting. Supervised the implementation of new company initiatives, ensuring compliance with established policies and procedures. Hospital Experience

Oversaw the corporate compliance program including monthly new-hire orientation, monitoring annual online training, and collection and review of quarterly binders and web based reports.

Assisted managers with departmental needs including charge master maintenance and review of financial performance versus their respective budgets.

Monitored volume based productivity metrics as well as adherence of proper payroll practices within Kronos timekeeping system.

Successfully achieved budgeted financial goals in a year in which the hospital saw significantly reduced volumes through diligent expense constraints; reducing operating expenses, as a percentage of net revenue, in consecutive years.

Implemented and maintained multiple databases combining the various available data sources used for routine financial reporting and ad-hoc analysis projects. PHYSICIANS REGIONAL HEALTH SYSTEM at COLLIER BLVD, Naples, Florida [100 Bed Acute Care Facility] - Publicly Traded Healthcare (HMA), August 2008 – September 2011 Assistant Chief Financial Officer

Assisted CFO with hospital’s financial operations in all areas of general accounting, financial reporting and coordination of periodic audits; as well as special analysis and regulatory reporting. Supervised implementation of new company initiatives, ensuring compliance with established policies and procedures.

Aided in the design and maintenance of multiple databases, combining various available data sources, providing a valuable resource for routine financial reporting, in addition to ad-hoc analysis projects.

Worked closely with both the Wound Care Department and Labor & Delivery unit to develop a process to optimize charge capture.

Oversaw the corporate compliance program including monthly new-hire orientation, monitoring annual online training, and collection and review of quarterly binders and web based reports. Industry Experience

Comprehensive knowledge of the healthcare revenue cycle and reimbursement structures (OPPS and DRG) and coding relationships (IDC9 and CPT)

Compilation of annual reports for municipal regulatory bodies (AHCA Prior Year Report, Medicare Cost Report, PMATF, and LIP)

VISION HOMES USA, LLC - Private Residential Builder, February 2007 - July 2008 Director of Finance

Recruited by owner/president to manage all accounting and finance elements for start-up residential homebuilder. Scope of position includes the overseeing of accounts receivable and accounts payable staff in addition to server and email administration; Monitoring assets and leases; Maintaining banking relationships for both internal and customer financed home loans; regular budget to actual variance analysis of job cost by project with purchasing manager; preparation of monthly financial statements; generation of intermediate and extended cash flow pro-formas based on available backlog.

Industry Experience

Set up QuickBooks Pro accounting software, including chart of accounts and cost codes

Implemented and customized ACT! Database

Developed a percentage completion benchmarking schedule for revenue recognition

Created an Excel borrowing base used to standardize the administration of customer loans by individual lending institutions

Conducted all treasury functions

K. HOVNANIAN FIRST HOMES, LLC - Publicly Traded Residential Builder, Oct 2005 – Feb 2007

(a K. Hovnanian Company)

Forward Planning & Development Manager

Report directly to the Senior Vice President of Forward Planning and Land Development. Primary responsibilities are to assist with land acquisition and community development. Duties include creating preliminary excel pro forma for potential land acquisition opportunities and then build multiple the pro forma scenarios within company proprietary software; working with engineer in setting up community development budget to actual variance spreadsheets. In addition to primary responsibilities, conduct various analysis projects and assist in development of operational workflow policies as needed.

Industry Experience

Establish and monitor tickler calendar with critical path timelines for pending acquisition contracts

Set up multiple letters of credit securing pending land acquisitions

Active role in creating account code system within timberline for community development cost codes in accordance with corporate guidelines

Created dynamic budget to actual variance spreadsheets templates for community development projects

Other special projects

o Data verification and report integrity testing

o Gross Margin Pricing Analysis

o Competitive Market Pricing Analysis

o Operational Workflow and procedures flowchart

Career Related Training

Florida Gulf Coast University - Management Development Program - Spring 2006 FIRST HOME BUILDERS OF FLORIDA - Private Residential Builder, February 2004 - October 2005 Treasury Manager

Responsible for the day to day cash operations for a $300M company. Duties included establishing and maintaining multiple bank accounts with various banking institutions, implementing web-based banking capabilities including BOA direct and Positive Pay features, overseeing seven borrowing base facilities with a borrowing capacity in excess of $150M, maintaining banking relationships, monitoring debt covenant compliance, and preparing quarterly and annual financial reports.

Industry Experience

Directly assisted CFO with establishing and managing borrowing facilities

Actively participated in weekly executive land acquisition strategy meetings

Managed acquisition and secured financing for two multi-million dollar citrus groves in Hendry County, Florida as well as a large parcel of land in Eloy, Arizona.

Worked with legal counsel in order to establish multiple intermediary companies

Forecasted daily, weekly and monthly cash requirements for the company

Negotiated and established international letter of credit related to the purchase and transport of six shipments of steel from China

Part of re-capitalization team that conducted the successful sale of the company to K. Hovnanian Enterprises in August 2005

ERNST & YOUNG LLP, Public Finance – Arbitrage Rebate Services, January 1997 – August 2003 Manager

Responsible for engagement planning and coordination, performance of analytical review and detail reports, investment statement analysis, performance of special engagements, and preparation of deliverables. Successfully built and maintained many strong client relationships. Duties also included overseeing, training, and mentoring of six staff members and a student intern through the delegation of projects and responsibilities based on individual ability and task complexity.

Industry experience

Managed over 300 projects for municipal and 501(c)(3) clients regarding the applications of Tax Code 1.148 and U.S. Treasury regulations relating to tax-exempt bond issues. Engagements included in depth reviews of closing bond documents and application of required regulations, analysis of investment records, recreation of cash flows, generation of complicated allocation schedules, preparation of present, future, and fair market value calculations together with other work schedules in order to compute the final overall rebate liability. Also drafted final reports and other related client correspondence, including required IRS fillings when necessary. Career Related Training

Dale Carnegie Course (5/99); National Bond Lawyer Association Technical Tax Seminar (4/97, 2/00); Financial Bond Organizers Association – Fundamentals of Municipal Debt Seminar (3/98) Student Internship May 1996 – December 1996

Assisted with the preparation of arbitrage rebate calculations for tax-exempt bond issues. Duties included inventory and detailed audit of investment records, data entry, and preparation of supporting work schedules.

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