Accounting Consultant Energy Program

MUSTAPHA SESAY

SENIOR AUDIT AND ACCOUNTING CONSULTANT

*****, **** ***** ***, #****, BOWIE, MD 20721

PHONE: 301-***-****

EMAIL: *******@*****.***

SUMMARY

Mr. Sesay has more than thirteen years of combined accounting, auditing, management, finance and consulting experience. Mr. Sesay has managed numerous Federal and local government engagements including financial accounting operations, internal control reviews, program performance evaluation, compliance reviews, SAS 70 reviews (SSAE 16), account reconciliations (e.g., cash reconciliations to Treasury), grant management reviews, and financial management system reviews. Mr. Sesay’s knowledge and experience with Federal program regulations, financial management principles, standards, and guideline including US Standard General Ledger, OMB Circulars A-123, A-136, Generally Accepted Government Audit Standard (GAGAS), American Recovery Reinvestment Act (ARRA), and Government Auditing Standards, the Federal Financial Management Improvement Act

(FFMIA) requirements as outlined OMB Circular A-127. Mr. Sesay also has vast experience in managing funds in FedInvest.

Core Competencies

• Account reconciliation including cash and subsidiary ledger to Treasury

• Financial management system assurance and OMB A-127 conformance

• Improving internal controls with OMB Circular A-123 requirement

• Federal grant awardee Review

• Audit remediation, resolution and responses to findings

• Federal program accountability and compliance reviews

• Securities Management with U.S. Treasury

• Generally Accepted Government Audit Standard conformance EXPERIENCE

IBS Consulting

Senior Auditor

US Census Bureau

2020 Census A-123 Internal Control Review 2018 to Present

Reviews the internal controls within Census, as well as the effectiveness of the business processes and remediation of the findings from FY2017/18 audits.

Ensures Census complies with the internal control standards outlined in OMB Circular A-123. Specifically, review relevant background information, such as policies and procedures, training materials, and relevant reports, notices of findings and recommendations (NFRs), and the Department’s risk profile to ensure that Census is addressing issues related to control gaps.

Identifies key auditable functions applicable for the Census 2020 Decennial and then conducts process level risk assessment which includes interviewing program managers, MUSTAPHA SESAY

SENIOR AUDIT AND ACCOUNTING CONSULTANT

11411, LAKE ARBOR WAY, #PH11, BOWIE, MD 20721

PHONE: 301-***-****

EMAIL: *******@*****.***

evaluating inherent/control risk factors and ratings, and then test of control designs and effectiveness. Also responsible for ensuring that Census continue enhancing financial and non-financial controls under Federal Manager’s Financial Integrity Act (FMFIA). IBS Consulting

Senior Consultant

Washington Metropolitan Transit Authority (WMATA)

Grant Management and Risk and Compliance Review 2017

Assisted WMATA Disadvantage Business Enterprises (DBE) division to develop adequate internal controls policies and procedures to ensure compliance with internal policies and federal regulatory guidelines.

Reviewed WMATA’s procurement policies and procedures and determines whether it allows for competition, redress, and non-discrimination based on geographic preference, race, gender, and nationality.

Reviewed and analyzed vendors’ contract files to determine whether prime contractors are complying with prompt payments to subcontractors for federally funded projects.

Reviewed prior audit from OIG, FTA and other independent auditors, and then verified whether corrective actions have been implemented.

Interviewed procurement and DBE staff, accessed financial and operation system and then documented workflow process and then compared them to the SOP.

Reviewed contract files to verify that certified payroll information are in compliance with the Davis-Bacon Act, and the contract complies with Buy America clause, and also verified sole-source acquisitions justification. Verdi Consulting

Senior Consultant

U.S. Department of Justice

Management and Investment of Seized Forfeiture Assets 04/2015 to 02/2016

Managed DOJ’s Asset Forfeiture Fund (AFF) and Seized Asset Deposited Fund (SADF) invested in FedInvest by making short-term and long-term investment for the funds.

Monitored, recorded, and reconciled investments accruals to General Ledge.

Reviewed and processed invoices for Reimbursable Agreements for FBI, DEA, ATF, INTERPOL, DCIS, FDA, USDA, OCDETF, EOUSA, USPIS, AFMLS, and BDS. MUSTAPHA SESAY

SENIOR AUDIT AND ACCOUNTING CONSULTANT

11411, LAKE ARBOR WAY, #PH11, BOWIE, MD 20721

PHONE: 301-***-****

EMAIL: *******@*****.***

Assisted in tracking, inventory, status inquiry, notice production, advertising copy production, equitable sharing reporting, management analysis, and other functions involved in execution of the AFP.

Reviewed tracking of the location and ownership of property, including interests and claims held by third parties against the property; recorded revenues and costs incurred while the property is in custody; and recorded any sales proceeds or costs arising from dispositions.

Performed in-depth analysis of (Centralized Assets Tracking System) CATS data to identify discrepancies throughout the various stages of the asset life cycle of a seized asset.

Performed risk assessments for AFP-participating agencies to determine the level of testing needed using past and current review results and incorporated emerging issues;

Examined case file documentation for data quality and reviewed samples from all of the AFP’s participating agencies to determine the validity of the data recorded in CATS.

Reviewed and validated UFMS and CATS data to identify inconsistencies or differences, and proposed corrective action;

Performed trend analyses of Unified Management System (UFMS) and CATS data to identify possible areas of weakness, such as delays in carrying out the asset life cycle or identifying inconsistencies between data in UFMS and/or CATS.

Participated in internal controls reviews to verify that funds forwarded to various agencies and the U.S. Marshall are expended in accordance with the AFF requirements. Verdi Consulting

Senior Consultant

U.S. Department of Housing and Urban Development

Single Family Claims Branch 7/2014 to 4/2015

Verified expenses claimed on Form 27011 Part A,B,C,D and E by mortgagees for reimbursements and determined the validity of those amounts claimed, and verified if the allowable items are in compliance with government program procedures.

Participated in planning, work execution and reporting; prepared notification letter, initial reports, follow-up reports, final reports, close-out letters, comments and recommendations in accordance with project plan and applicable guidance.

Provided technical support for modifications to current and proposed policies, practices, and procedures.

Researched and applied applicable criteria and identified program risks.

Participated in development of audit project plan, audit strategy, procedures, checklist and templates to support effective and efficient planning. MUSTAPHA SESAY

SENIOR AUDIT AND ACCOUNTING CONSULTANT

11411, LAKE ARBOR WAY, #PH11, BOWIE, MD 20721

PHONE: 301-***-****

EMAIL: *******@*****.***

Performed field work (on-site and in-house reviews) – these included: entrance and exit conferences, identified deficiencies, error codes and compliance violation. Verdi Consulting

Project Manager

U.S. Department of Labor

Wage Hour Division 6/2012 to 4/2014

Provided accounting assistance to OCFO to ensure proper financial reporting.

Completed BWFS and CMP cash reconciliations and debt collection activities in compliance with the Debt Collection Improvement Act.

Reviewed and analyzed disbursements and receivable payments data from five regions.

Reviewed and identified areas of weaknesses in the financial system and proposed solutions.

Prepared regional and national monthly/quarterly/annual cash and disbursement reconciliations to U.S. Treasury and DOL financial system and WHD sub-ledgers.

Prepared quarterly TROR reports which are used as a snap short by the U.S. Congress for annual appropriation for DOL.

Reconciled the BWFS system disbursements activity to the Treasury System/OMAP disbursements location and total.

Used SF224 to obtain BW total cases transferred amount for each region, and then input the total cases transferred amount in the BWTS/OMAP Close-Out Transfers section of the reconciliation.

Made note of all variances in the Explanation of Variances section of the reconciliation

Sorted receivable items in the Regular Treasury Schedule by numerical schedule #.

Summarized all five regions BW and CMP disbursements and receivables reconciliation spreadsheets

Regis & Associates, PC

Senior Consultant

U.S. Department of Energy

State Energy Program 3/2011 to 5/2012

Examined grantees’ compliance with Federal and State laws and validated increase in energy efficiency to reduce cost and consumption for consumers, businesses and government.

Valuated whether there was improvement in the reliability of electricity and fuel supply and the delivery of energy services.

MUSTAPHA SESAY

SENIOR AUDIT AND ACCOUNTING CONSULTANT

11411, LAKE ARBOR WAY, #PH11, BOWIE, MD 20721

PHONE: 301-***-****

EMAIL: *******@*****.***

Reviewed disbursements and verified that charges to the grants were allocable, allowable, and reasonable and substantiated by adequate supporting documentation.

Assessed impact of energy production and use on the environment; verified that milestones were completed on time and were moving along reasonably according to the target time and results.

Performed tests of controls as needed to make sure information contained in the monthly and quarterly progress and financial status reports were accurate and in compliance with the grant.

Verified that all financial system used to manage the grants were adequate and in compliance with FAR.

Regis &Associates, PC

Senior Consultant

Government of District of Columbia

529 College Savings Program, Financial Statement Audit 9/2010 to 3/2011

Analyzed, calculated, and reconciled financial statement data with data from the Savings general ledger and various funds.

Created recommendation and remediation papers and Standard Operating Procedures

(SOPs) for client to improve financial reporting deficiencies.

Assisted client to adhere to all compliance and reporting requirements, and assisted in the preparation of the final report for the fund performance. Regis &Associates, PC

Project Manager

Social Security Administration

Representative Payee Program 6/2006 to 9/2010

Managed the program in 22 States and the District of Columbia.

Conducted interviews to verify that the beneficiaries needs were met; performed bank reconciliation for beneficiaries’ bank accounts.

Tested for sufficient documentations for disbursements; verified that beneficiaries’ funds were received into the appropriate accounts.

Analyzed and sorted payees’ payments data for clarity and logical reasoning for reporting.

Verified that interest earned on collective accounts are proportionally allocated to the beneficiaries.

Reviewed work papers to ensure result and findings are valid. MUSTAPHA SESAY

SENIOR AUDIT AND ACCOUNTING CONSULTANT

11411, LAKE ARBOR WAY, #PH11, BOWIE, MD 20721

PHONE: 301-***-****

EMAIL: *******@*****.***

Developed reports and recommendation to improve financial management process. Regis &Associates, PC

Senior Consultant

District of Columbia Department of Unemployment (DOES) Unemployment Insurance Audit 6/2008 to 1/2009

Project Manager for 400 field audits conducted to determine all reportable wages and taxes due to the DC government.

Verified that subject employers are conducting a bona fide business; obtained claimant wages and analyzed data where there is compliance problem.

Explained the employers’ rights, obligations, and the legal requirements under the taxing and benefits provisions of the Unemployment compensation Laws.

Disseminated information to employers regarding other DOES programs.

Reviewed and verified that companies used the Acid Test to verify whether an employee was a contractor.

Calculated and determined that funds paid by companies to DOES were accurate.

Verified whether companies are local companies or out-of-state companies.

Reconciled funds received by DOES to funds recorded by companies. Regis &Associates, PC

Consultant

U.S. Department of Transportation

Federal Transit Authority, FMO 9/2008 to 6/2009

Conducted walkthrough to determine the adequacy of internal controls and financial system, and performed IT risk assessments, application controls and specific controls related to the areas of core business operations.

Conducted interviews with management during walkthroughs, documented process level narratives, and risk control matrix (RCM).

Validated process documentation and interviewed process owners, identified gaps in control designs, and performed detailed testing, analysis of controls, and created clear and accurate documentation of workflows in the IT processes.

Tested processes for timesheets log-in and log-out, transit buses fare collections, cash management process, and the preparedness of contingency location for business. MUSTAPHA SESAY

SENIOR AUDIT AND ACCOUNTING CONSULTANT

11411, LAKE ARBOR WAY, #PH11, BOWIE, MD 20721

PHONE: 301-***-****

EMAIL: *******@*****.***

Regis &Associates, PC

Consultant

U.S. Department Housing and Urban Development

Section 8 Billing Study 9/2008 to 6/2009

Performed the Section (8) Billing Study to verify and certify housing assistance payments and ensure owners take corrective actions to reduce errors and enforce the execution of corrective action plans.

Verified that qualified tenants received Section 8 assistance; calculated tenants wages and other income to determine qualification.

Verified and determined that landlords are billing HUD accurately.

Determined over and underpayment for monthly disbursements.

Reconciled monthly quarterly, and yearly funds disbursed by HUD to landlords.

Identified approximately $2.6 billion in HUD housing subsidy overpayments and $634 million in HUD underpayments.

EDUCATION

July 2000 Bachelors of Science, Business Administration, Columbia Union College May 2004 Master of Business Administration, Johns Hopkins University COMPUTER SKILLS

Project Management, Program Management, People Development, Microsoft Office, Advance Excel (Pivot Tables, Sum, Count, Right/Left/Mid, Vlookup), Power Point, XP, Outlook, Access, and MS Project, QuickBooks, TeamMate, Peachtree, and Deltek Also, over 250 hours of Self Training including

Knowledge Management

Project Planning

E-Commerce Project Management

IT Auditing

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