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Gas Sales/Processing Contracts and Accounting Auditing

Location:
Houston, TX, 77002
Posted:
August 30, 2023

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Resume:

Wayne L. McKittrick

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

Lexington, KY 40503

adzcs2@r.postjobfree.com

Presently I reside in Lexington and have been retired for a number of years. However, I am interested in working on a remote basis. Included herein is a resume of my working career and is evidence of my capability rather than as a match a current match for activities for which I may provide my resume.

Please find the included resume of my experience with Oil & Gas which was prior to 1993. Since that time I became an Independent Software Developer.

So, the resume of my Oil & Gas experience is included as an addendum to my Software Developer experience. That is explained to avoid confusion for you to understand why the presentation of my Energy experience is described as “Addendum – Background Detail before Life as a Software Developer”.

Profile

15+ years – Software Development

10+ years – Independent Consultant to the Oil & Gas Industry

Florida State University – B.S. in Accounting (1973) and an MBA in Finance (1977)

Formerly employed with Exxon Company, U.S.A. (1978 – 81), and with Haskins and Sells, CPAs – now named Deloitte & Touche (1974 – 75)

Software Development Experience

From 1995-98, my projects utilized Visual Basic to create two tier database-enabled applications. Since 1998, my projects have exclusively employed Delphi, versions 2 though 2010, to produce applications in a variety of domains.

Operating as an independent developer (1995 – 2006), all projects were full-life cycle including all of the following activities:

(1)Requirements elicitation

(2)Database design, development and implementation including triggers, procedures, and replication

(3)Software design, development, implementation, and maintenance

(4)Report development

In projects since 2006, I have developed applications end-to-end and have refactored/rewritten many applications developed by others – as the primary developer on teams as well as functioning independently.

Databases for applications have included Oracle 10g (2007, 2009, 2010), SQLSever 2000 (2001 – 2005), Oracle 8 (1998 – 2000), Firebird (2009) and Microsoft Access (1995 – 1997).

Core Toolset

Behavior Driven Tools – MSpec, SpecFlow

Version Control – Git, Mercurial, Subversion

Windows Development IDEs

Embarcadero Delphi - various versions

MS Visual Studio 2015 Professional and MS Expression Blend for 2015

MS Visual Studio 2013 Ultimate and MS Expression Blend for 2013

MS Visual Studio 2010 Ultimate and MS Expression Blend 4 Ultimate

MS Visual Studio 2008 Professional

Database Development Tools

Database Design/Development – Powersoft PowerDesigner by Sybase, TOAD by Quest Software, PLSQL Developer by AllAround Automations

Report Design/Development – Microsoft SQL Server Reporting Services, ReportBuilder by Digital Metaphors

Frameworks and Tools

DI/Ioc Frameworks – Various

Orm Frameworks – Various

Service Oriented – WCF

Xaml/Mvvm Frameworks – Caliburn Micro, Catel, DevExpress, Microsoft Prism

Contract Software Development

May 2006 – March 2011

KGS Government Solutions – Lexington, KY – Telecommute

September 2010 – March 2011

Complete refactoring of an application known as Glucotron 5000 used by the Portland VA Medical Center. This application is used, in conjunction with the VA's award winning electronic health record software CPRS (Computerized Patient Record System), for hypoglycemia management including subcutaneous injection, oral and insulin infusion management.

Development Environment: Embarcadero Delphi 2007.

Databases: Cache/Mumps.

Union Pacific Railroad – Omaha, NE

March 2010 – July 2010

Primary focus of this engagement was to upgrade Delphi 2007 and older versions to Delphi 2010 with particular focus on upgrading the platform from WindowsXP to Windows 7. Projects also involved development of two applications, refactoring of existing applications with a particular emphasis on integration with Microsoft Excel and conversion of data access from BDE to DBExpress.

Development Environment: Embarcadero Delphi 2010.

Data Access Technology: dbExpress and dbGo.

Databases: Oracle 10g.

Accu-Med Services. – Milford, OH

March 2009 – June 2009

Maintenance of one application, and refactoring and enhancement of another, with Delphi 7 and Firebird and Oracle on the backend used by the parent company, OmniCare, Inc., primary business of providing pharmaceutical services and consultation to long-term health care facilities.

Development Environment: Delphi 7 by Borland.

Third-Party Delphi Components: Infopower, ReportBuilder, Jedi.

Data Access Technology: Client Datasets, Direct Oracle Access Components by AllAround Automations, and dbExpress.

Databases Oracle and Firebird.

Veterans Administration/saic – Lexington, KY – Telecommute

October 2007 – May 2008

This project required a Medium Risk Security Clearance and was responsible for maintenance of a Delphi application that is used Nationally within the Veterans Administration hospital system – known as the Compensation and Pension Record Interchange (CAPRI). The Compensation and Pension Record Interchange (CAPRI) project is an information technology initiative to improve service to disabled veterans by promoting efficient communications between the Veterans Health Administration (VHA) and Veterans Benefits Administration (VBA). Online access to medical data enhances the timeliness of the benefits determination. The CAPRI software acts as a bridge between the VBA and VHA information systems. It offers VBA Rating Veteran Service Representatives and Decision Review Officers help in building the rating decision documentation through online access to medical data. It offers VHA Compensation and Pension (C&P) staff an easy, standardized way of reporting C&P Examination reports.

Development Environment: Delphi 5 by Borland.

Databases: Cache.

Sterling Jewelers, Inc. – Fairlawn, Ohio

January 2007 – July 2007

Projects at Sterling Jewelers, Inc. primarily involved new application development, using Delphi 5 and Delphi 7, to replace part of a mainframe system. In addition, my role involved server-side development of PL/SQL packages and procedures. Other projects involved Oracle performance tuning.

Development Environment: Delphi 5 and 7 by Borland.

Databases: Oracle 10g.

Tools: PLSQL Developer by AllAround Automations.

Tenmast Software – Lexington, KY

May 2006 – October 2006

Tenmast's main product is software to manage Public Housing Authorities. For Tenmast, I developed methods and a tool to migrate data in order to comply with a HUD Directive for Public Housing Authorities.

Development Environment: Delphi 7 by Borland.

Third-Party Delphi Components: QuantumGrid 4, TreeList, PageControl by Developer Express.

Databases MS Access, Paradox, and dBase IV.

Application Size: 9K Code and comment lines.

The tool was developed with Delphi 7 to move property/tenant records in dBase files from one directory to another on the basis of new cost centers. So, data could be split or combined from data files residing in one or more directories. This process was complex and involved 21 modules and 300 tables with many tables having between 300 and 400 fields. The database created to manage the migration involved 21 tables.

The tool:

(1)Analyzed the existing software module setups.

(2)Used downloaded data from HUD for the new cost center assignments by property

(3)Identified the directories to be migrated, the installed modules, and the new data directories.

(4)Provided the User with an inventory of modules available to be migrated to the new cost center directory. This effort required careful upfront planning and analysis of existing table designs before hand to determine the relationships and methods of migration. Ultimately the migration plan moved tables using one of three methods, namely:

a.Whole

b.Structure

c.Or, by parent/foreign key relationships requiring a hierarchical parent/child structure 4 to 5 levels deep part of which was determined and assigned dynamically at runtime. Record migration was achieved with TBatchMove. Audit results were accumulated for each method of migration.

Independent Software Developer

May 1995 – May 2006

Houston, TX

The following projects were conducted as outsourced application development – all projects were engaged through my own marketing efforts. Meetings were conducted at the client’s offices or operating locations as necessary; otherwise, development was done remotely from my home office with frequent telephone contact with domain experts, users, client IT personnel, etc. While projects involved coordination with client IT departments, contacts were directly with business users – no other intermediary or developers were involved in the development of these applications.

client company: R&M Energy Systems – Willis, TX

March 2001 – January 2005

This Smart-Client, rules-based, engineering/marketing application determines the rod guide configuration for oil wells and produces a recommendation (printed or in PDF format) to customers for this formerly Houston-based oil & gas equipment manufacturer. The application is designed for use by sales personnel worldwide and therefore has MSDE residing on the client with Merge replication to an SQL Server 2000 backend server.

Development Environment: Delphi 5 Enterprise by Borland.

Architecture: Smart-Client with Merge database replication.

Third-Party Delphi Components: ExpressQuantumGrid and ExpressInspector by Developer Express, InfoPower and 1st Class by Woll2Woll, Orpheus by SourceForge, TeeChartPro by Steema Software.

Report Writer: ReportBuilder by Digital Metaphors.

Database: SQL Server 2000 using Merge Replication.

Database Design: Powersoft PowerDesigner by Sybase.

Data Access Technology: TBetterDataset ADO components.

Application Size: 39K Code and comment lines – calculated with ProAnalyzer by Automation Sciences Corporation.

This project was based on a re-write and enhancement of an application developed with LEVEL5 OBJECT. Beyond basing the re-design upon functionality existing in the previous application, development was done incrementally as opposed to establishing all requirements up front. Additionally, the project included design, development and implementation of the database (including replication) and software. A separate application was developed to facilitate creation, maintenance and testing the rules.

General functionality:

(1)Captures well profile information regarding operating characteristics, tubing and rod guide design, and pumping equipment specifications. All data, stated on an English or Metric basis, is included in the recommendation presented to the customer.

(2)Calculates RP11 and Deviation Survey parameters and provides associated graphs (described below) within the application interface and as addendums to the recommendation to the customer.

GRAPHS: A 3D graph shows the true vertical depth relative to depth, latitude and departure data points, and includes failure depth data points. Graphs shown as 2D views of the well include the following perspectives: (i) Aerial. (ii) Deviation from vertical using latitude and departure on both East/West and North/South viewpoints. (iii) Dog leg severity and inclination angle relative to measured depth. (iv) Side Load relative to measured depth including: (a) A graph

client company: R&M Energy Systems – Willis, TX

Continued.

of the rod taper configuration that is color-coded to illustrate relative rod guide sizes, and, (b) A graph of the tubing wear.

(3)Provides failure analysis from a generalized, tubing wear and a rod guide wear perspective with associated graphs (described below) within the application interface and as addendums to the recommendation to the customer.

GRAPHS: Graphs shown 2D include: (i) Failure map, showing various failures, plotting failure depths, relative to measured depth, and associated descriptions (both within the graph and in a table representation). (ii) Tubing wear shown vertically relative to measured depth with wear depicted as percentages. (iii) Rod guide wear showing the outside diameter measurement, OD, (including representation of the measurement of the coupling contained within the rod guide) measurements relative to measured depth. (iv) Rod guide wear on a percentage basis relative to measured depth.

(4)Various data is either entered manually or can be imported from Excel or XML files.

client company: Solvay Interox, Subsidiary of Solvay America – Houston, TX

March 1998 - January 2001

For this chemical company, this application provides scheduling activities related to fulfilling sales orders for a wide range of products. Activities included (1) Product blending. (2) Inventory transfers. (3) Loading product into drums. (4) Circulation of XAD4 resin beds. (5) Movement of railcars and trailers to shop. (6) Preloading and unloading railcars and trailers.

Development Environment: Delphi 3 Enterprise by Borland.

Architecture: Client-server.

Third-Party Delphi Components: InfoPower by Woll2Woll, Orpheus by TurboPower.

Report Writer: ReportBuilder by Digital Metaphors.Database: Oracle 8.

Database Design: Powersoft PowerDesigner by Sybase, TOAD by Quest Software, PLSQL Developer by AllAround Automations.

Database Functionality: Triggers and Packages.

Data Access Technology: Borland Midas Client Datasets and Direct Oracle Access Components by AllAround Automations.

Database Design and Development tools: PowerDesigner by Sybase, TOAD by Quest Software, PLSQL Developer by AllAround Automations.

Application Size: 23K Code and comment lines – calculated with ProAnalyzer by Automation Sciences Corporation.

Oracle Triggers and Packages: 5K code lines – calculated via PLSQL Developer editor.

This project included design, development and implementation of the database (including triggers and packages) and software. This application involved upfront requirements elicitation and development of Use Cases as a basis for design.

client company: Solvay Interox, Subsidiary of Solvay America – Houston, TX

Continued

General functionality:

(1)Provides schedule for loading and inventory maintenance activities.

(2)Tracks all activities associated with loading and shipping the product.

(3)Calculates the blending formula to produce a range of products based upon the strength of the additives. The formula results are used to load railcars, or trailers, from the inventory sources defined by the blending results. Inventories and railcar/trailer status are dynamically adjusted based upon the blending formula results and loading status.

(4)Maintain product inventory levels, grades, volumes, and weights.

(5)Maintains inventories and the location of railcars and trailers.

(6)Maintains a history of all activities.

(7)Provides comprehensive reporting including: (i) Product inventories by tank, grade, level and weight (ii) Location of railcars and trailers (iii) Daily schedules for all loading and inventory activities.

client company: Gamma Biologicals – Houston, TX

March 1997 – July 1997

For this biological company, this reporting and Windows application imports the general ledger as a flat file into Microsoft Access, manipulates the account data by rolling up balances into financial statement categories and produces consolidated financial statement reports with comparisons on a quarterly, year-to-date and prior year basis, including foreign exchange gains/losses and notes.

Development Environment: Microsoft Access.

Report Writer: Microsoft Access.

Database: Microsoft Access.

Application Size: Estimated – 6K Code and comment lines.

General User Interface Functionality:

(1)Maintenance of cross-references for the General Ledger Accounts to financial statement categories.

(2)Maintenance of foreign exchange rates.

(3)Maintenance of notes for inclusion in the financial statements.

(4)Analysis of General Ledger accounts.

(5)Selective report generation.

client company: Bowen Manufacturing – Houston, TX

May 1995 – December 1996

This Windows application is used by the inside sales staff to provide quotes to customers from a 5000 part inventory for this Houston oil & gas equipment manufacturer. The application interfaced with a mainframe backend to convert quotes to orders. Quotes were provided as reports to the customer.

The project included design, development and implementation of the database and software.

Development Environment: Visual Basic 3 by Microsoft.

Architecture: File-server.

Third-Party Components: Various VBX components.

Report Writer: Crystal Reports Professional.

Database: Microsoft Access.

Application Size: Estimated – 10K Code and comment lines.

Wayne L. McKittrick

Addendum - Background Detail

Before Life as a Software Developer

1973 – 1993

Exxon Exploration – transition to Technology (1992 – 1993)

I became interested in technology after working, on a contract basis, for Exxon Exploration (1992 – 93). At that time, Exxon Exploration had just started up as it was conceptually conceived in October 1991 and started in January 1992. During my involvement with this new start-up, worldwide, subsidiary of Exxon Corporation, I was involved in a variety of activities working with IT, accounting and financial personnel:

(1)Developing operating budgets.

(2)Month-end close of the books.

(3)Work with, and coordinate, consultants to determine and implement requirements for the enhancement of a DOS accounting application which was specifically designed for Oil & Gas Exploration and Production activities (originally developed by Price Waterhouse).

(4)Worked to convert, and implement, an existing custom application to function as a time and billing application for 600 employees.

(5)Developed over 100 financial reports for the Americas Business Unit (responsible for exploration activities in the lower 48 states, South America, and the Caribbean) to facilitate stewardship of operating budgets.

At Exxon Exploration I became interested in working with databases and systems, so after leaving I began self-study to learn database design and development, which eventually led me to programming. Fortunately, in software development, I found an endeavor that offered an opportunity to be creative and problem-solve on both a macro and micro level. My business and financial background seemed to be a synergistic fit with software development. So, after over a year of self-study, I began to market myself to companies in Houston offering outsourced application development services.

Independent Consultant – Oil & Gas Industry ( 1982 – 1992)

After employment with Exxon Company, U.S.A. (1978 – 81), I was an independent consultant (1982 – 92) to the Oil & Gas Industry with a practice that represented both working interest owners and royalty owners in gas producing properties from which production was generally subject to gas processing.

My expertise was in auditing and analyzing field and gas plant operations which involved:

Gas measurement balancing, and,

Gas accounting allocations and settlements in accord with:

(1)equitable gas accounting procedures,

(2)gas sales contracts, processing agreements, and

(3)regulations (State or Federal operating regulations and Federal pricing regulations).

Activities involved:

Properties in the Outer Continental Shelf area of the Gulf of Mexico and some of the largest onshore oil and gas field and gas plant operations in the lower 48 states

And, required cooperative involvement with a wide range of professionals including accountants, attorneys, engineers, marketing, and executives.

RESULTS: My efforts recovered in excess of $10 million for my clients.

Unfortunately, the de-regulation of the gas markets and the coincident decline in gas prices destroyed the economics of my practice, so I had to seek another line of work.

Independent Consultant – Oil & Gas Industry ( 1982 – 1992)

Continued

Client List – Oil & Gas

Damson Oil, Houston, TX. (1982 – 83)

Enstar Petroleum, Houston, TX. (1983 – 84)

Tortuga Operating Company, Houston, TX. (1984)

J.S. Abercrombie Mineral Company, Houston, TX. (1985 – 89)

W.A. “Tex” Moncrief, Fort Worth, TX. (1985 – 92)

Woods Petroleum, Oklahoma City, OK. (1985 – 92)

The Sealy & Smith Charitable Foundation for the John Sealy Hospital, Galveston, TX (1989 – 91)

Grace Petroleum, Oklahoma City, OK. (1989)

Law Firms – Oil & Gas

Holland & Hart of Denver, CO., in association as an expert witness with litigation of a case for Woods Petroleum, et al v. Western Gas Processors. Case emanated from my work and involved a number of issues regarding the valuation of gas in accord with the Gas Sale and Processing agreement, accounting settlements, and excessive gas losses.

Mills, Shirley, Eckel & Bassett of Galveston, TX, in association with litigation of a case for The Sealy & Smith Charitable Foundation for the John Sealy Hospital v. Amoco. Case involved Market Value valuation of gas for payment of royalties where I functioned to determine the value of the claim in conjunction with advice on negotiating with Amoco in settlement.

Employment History (1973 – 1981)

Exxon Company, U.S.A. (1978 – 81)

Southeastern Division, New Orleans, LA (1978-79)

Sr. Gas Accountant. Responsibilities involved complex gas production and processing operations in Florida and Alabama: Namely, Jay, Big Escambia Creek, and Flomaton – all of which involved sulfur recovery.

District Office, Tyler, TX. (1979-81) At that time, Tyler District was the largest district office in Exxon, U.S.A. – revenues in 1981 were $1 Billion. Tyler District operated some of the largest oil fields in the lower-48 states: Namely, East Texas, Hawkins, Neches, and Van oil fields. Gas production subject to processing: East Texas, Hawkins and Neches. Other notable fields were Trawick gas field and Overton gas field.

Sr. Financial Analyst (1979-80) in two positions, I was responsible for developing and stewardship of: (i) Financial Operating & Expense Budget. (ii) Capital Budget including drilling prospects.

Regulatory Analyst/Coordinator (1980-91), I worked proactively with Engineering, Operations and Field personnel to resolve Texas Railroad Regulatory issues and gas measurement imbalances for field and gas plant operations – in conjunction with these efforts, I was responsible for providing a monthly report to the East Texas Division Manager, outlining the causes and status for such issues.

Headquarters, Houston, TX. (1981)

Staff Financial Analyst. Responsible for monthly reporting of revenue for the Production Department of Exxon Company, U.S.A.

Worked my way through undergraduate (1968 – 73) and graduate schools (1975 – 77). During graduate school, I worked as an Accountant in the Budget Office of the State Of Florida Department of Health and Rehabilitative Services, and, as Assistant to the Chief of the Bureau of Economic Analysis, State of Florida Department of Commerce. Also, worked as a Teaching Graduate Assistant at the Florida State University Business School.

Haskins and Sells, CPAs – now named Deloitte & Touche – West Palm Beach, FL. (1974 – 75). Staff Auditor of public and private company financial results. Audit engagements included banks, savings & loans, limited partnerships, construction, and retail.

Education

Florida State University – B.S. in Accounting (1973) and an MBA in Finance (1977).



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