Internal Controls Project Management
Resume:
Marie J. Pfau, CGAP (Ret.)
*****.******@******.***
PROFESSIONAL EXPERIENCE- Auditor for Government Contractor’s – 2002 to Present
Audit Consultant Services to various private and public clients on government awards
2022-2023 - City of San Antonio Annual Audit – subcontract with CPA firm and two month contract at $70 per hour for cash and investment reconciliation. Single Audit advisory.
2019-2022 - TDA -Auditor -Food and Nutrition Program's, USDA program fiscal administration, compliance, Internal controls, federal regulations over accounting system compliance. Single Audit reporting analysis for renewal, Cost element analysis, CASB applied principles, Financial capability.
Small Business Consulting - Engineering firms - Experience initiating and tracking
remediation against aligned governance/compliance frameworks for user activities. Perform
project management principles to identify levels of data access for risk management
performance. Broad understanding of security fundamentals and general security
technologies for operating systems, business continuity, physical security as access control
and compliance requirements. Detected compromised accounts. DoD contracts for FAR
compliance for accounting system, OH rate schedules, price proposals, incurred cost.
Construction -Testing facilities for equipment or software contracted by DoD. Laboratories separate from main facility requiring separate security controls and environment. Equipment verification to avoid unnecessary duplication of costs and efficiency or wrongly classified-i.e.. Heavy “Dump” trucks would not be a F150, require spark plug inventory or regular gasoline. Materials proposed in both an assembly and the PBOM. Percent of Completion to compare incurred costs to budget. OH rate negotiation on FPRA accuracy. Estimating system comparison of actual to proposed. Labor category to timesheet for quality of production. Number of delays in phases of construction and matching modifications to contract. If, applicable for FCCOM, Government funding requires capital asset records for correct application of the Treasury rate so bldg.construction records are required. Environmental regulations met, Safety policies.
2020-2022- Audit consulting on small business awards for migrant services. CFR 45, RFQ,
RFP, etc. Price analysis, procurement systems as consolidated purchases compliance.
2016 -Tx Dot Enter. Systems Analyst - Department accounting system on construction infrastructure contracts, reconciliation, reporting and data compliance with Texas Comptroller accounting compliance. Federal purchasing and accounting with state funding for road construction contracts and IT system standards of performance. Accurate cost accounting entries for budget reconciliation according to Statement of Work and Work-in-Progress.
2015 -Criminal Justice Division, 2015- Office of the Governor, Texas - Reimbursement
Review of Contracts -OMB circular compliance for budgets and claims submissions.
Not For Profit Organization Recovery Audit and billing system analysis on Medicaid accounting system reconciliation. Internal control reporting for operations.
2013-14 -Principal Auditor of Operations-Veteran's Administration FSC, OOD, Austin, Texas -2014, Internal Audit, Operations and Oversight Division, FISCAM, IPERIA, Data Analytics, SSAE 16 reporting standards compliance. Congressional standards implementation reported for current internal control methods. Policy and procedure installation. $30 Billion nationwide fiscal
administration of VA operations. Supervised two auditors. Co-ordinated with HQ on standards.
2013-FEMA Disaster Recovery grant auditor, local CPA firm, 2013- fiscal management of
construction contracts support met completion requirements.
2010- OIG-HHSC, Lead Auditor - Risk Assessment for Audit Plan, Medicaid/Chip
Supervision of six internal auditors for quality audit reporting and performance with
effective and efficient structure to a fledgling department.
Approval and instruction and installation of standardized audit programs, write and
initiate audit procedures manual
Consult and interact with high level managers on audit resolution with
recommendations for accurate Single Audit Reporting
Good interpersonal written and oral skills to effect positive results
Excellent analytical and timely evaluation skills for all types of audits. Skilled in
planning, problem solving, analysis and collaboration.
Contract -Supervise 6 auditors. administration. $1 Billion contract. Senior Auditor on
HHSC-OIG Medicaid/ CHIP contract Audit for Seton hospital.
Defense Contract Audit Agency, (DCAA), 10/84 to 11/93 Auditor GS 12
DoD contract/contractor audit of operations, finance, internal controls, indirect rate
schedule audit for both annual and Forward Pricing Rate Agreements (FPRA),
purchasing system and labor cost and staffing reviews, estimating systems. $ 50 million
annual award.
Pre-award price analysis, post award reviews, incurred cost accuracy, contract
terminations, negotiations, Disclosure Statement Analysis
CASB compliance, FAR, GAGAS, DF AR, JTR, Defective Pricing settlement
assistance to Dept. of Justice.-fraud investigations.
ACO's at DCAS working relationship, military procurement officers, Should-cost team
participation, Army Audit Agency audit consultation, and corporate executive contract
officials for effort on interim funding, statements of work (SOW), spare parts, contract
modifications, EPA's(economic price adjustments) Certificates of Cost or Pricing data,
subcontract award compliance and competitive bid analysis.
Audit program preparation, risk assessment, statistical sampling, negotiation of
settlement, conduct entrance and exit conference.
Negotiation for contract settlement or resolution of cost or pricing conditions.
OTHER WORK EXPERIENCE: Various state agencies grant and contract administration
with internal controls and program management compliance, efficiency and outcomes. Settlement
negotiation prior to award as well as resolution of audit reported conditions according to the regulations. Automated auditing systems with Security and Data Analytics, budgeting analysis methods and procedures, financial analysis methodologies with Risk Assessment, contract development and oversight, contract and subcontract FAR, risk assessment, electronic workpapers, Statistical Sampling, FAR, GAGAS, GAAP, DFAR, CASB (Cost Accounting Standards Board) OMB Circular's, OMB Circular A-l23, Appendix A,B,C, (lPERA),CFR 200, CFT 45. Texas Contract Procurement training SSAE 16, Single Audit Reporting. Strong written and oral communication ability.
EDUCATION
Bachelor of Science, Foods & Nutrition, North Dakota State University, Fargo, ND
Registered Dietitian, Highland General Hospital Dietetic Internship Program, Oakland, CA
36 Semester hours accounting, audit, University of Houston, Texas
Federal Contract Audit - FAR, CASB, GAGAS, OMB Circulars, TAC, 7 CFR 226, UGFA CFR 200, Current 24 annual training hours in government audit.
CERTIFICATE- CGAP-(RET), Cert. Gov. Audit Professional, July, 2011 #2798
HONORS, AWARDS, SPECIAL ACCOMPLISHMENTS
Performance Bonus, Commendation for termination settlement negotiations by the US Coast
Guard Academy. Recovery Audit from major Health Insurance Company retainage
rate/withholding from a not for profit organization.
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