Audit Manager

Location:

Ellicott City, MD

Posted:

May 15, 2025

Contact this candidate

Resume:

Himmeh Kuawogai

Clearance: Secret

Supervised the EY team auditing the financial statements and process areas such as Fund Balance with Treasury, Real Property and Inventory.

Supervised audit team performing financial statement audits in accordance with Generally Accepted Government Auditing Standards (GAGAS)

Reviewed sustainment testing for accessible units (Contract Pay, Vendor Pay, Civilian Pay, Reimbursable Work Orders (RWO), Sub allotments, Internal Use Software (IUS) and Property) reviews in accordance with FIAR Guidance.

Reviewed agency spending to ensure compliance with the Elimination and Recovery Improvement Act (Improper Payments).

Has over 17 years of overall and 14 years of Federal audit, accounting, and internal controls experience. He has working knowledge of Statements of Federal Financial Accounting Standards (SFFAS) and United States Standard General Ledger (USSGL), the ability to document and evaluate internal control environments including process narratives, flowcharts, and identification of key controls, working knowledge of the G.A.O. Financial Audit Manual (FAM), financial reporting experience including flux, variance, abnormal balances, reconciliations, working knowledge of federal budgetary and proprietary accounting, very high working knowledge of Financial Management Circulars (e.g. A-123 and A-136), experience with reviewing, reconciling, analyzing and testing accounts such as Undelivered Orders, Accrued Expenses, Fund Balance with Treasury, and Property, Plant and Equipment, experience leading and documenting process area walkthrough, accounting for Reimbursable Activity/Interagency Agreements, and experience using pivot tables in Excel and experience with IDEA software.

Reviews Financial Statements Line Items (Accounts Receivable, Accounts Payable, Undelivered Orders, Property, Inventory and Fund Balance with Treasury) Reconciliations in accordance with Treasury and HHS Guidelines.

Assists preparations and update Operating Divisions (OPDIV) cycle memos and flowcharts including Budget Execution and Managing, Funds, Inventory Management, Grants Management, Financial Reporting, Property Management, Reimbursable Activity and IT General Controls.

Effectively and efficiently managed the areas of financial reporting, capitalized property, data quality support, USSGL analysis/reconciliation, audit remediation, advances, and trading partner advance

Trained staff on conducting in-depth analysis of ICE accounting systems to ensure compliance with laws, regulations, procedures, policies and GAAP.

Provided Audit Readiness support including leading and documenting the process area walkthroughs to gain an understanding of DTIC processes (Contract Pay, Vendor Pay, Civilian Pay, Reimbursable Work Orders (RWO), Sub allotments, Internal Use Software (IUS) and Property.

Contributed to the preparation of detailed audit report that included documented findings and conclusions for the Deferred Vested and Active Electronic Database Audit: Benefits and Employment Administration and Management System (BEAMS) and Pension Administration Calculation System (PACS) and Retirees Electronic Database Audit: BEAMS and PACS.

Built, trained, directed, and led teams focused on FACTS II reporting and reconciling, SF-224 reporting, BP tie-point analysis, abnormal balance analysis as well as cash, accounts receivable, accounts payable and other general ledger account reconciling.

Relevant Experience

ERNST & YOUNG, LLP

Audit Manager (United States Airforce) September 2022 - Present

Lead and supports audit tasks including deliverable development, on project engagements

Maintains familiarity with client issues, assist design issues and leads Air Force Teams

Supervised the EY team auditing the financial statements and process areas such as General Equipment (GE) and Operating Materials and Supplies (OM&S).

Developed status reports, verifying work plan completeness and communicating with senior management and staff

Performs analyses and makes diagnoses, as well as defines symptoms and problems, and develop conclusions

Supervised audit team performing financial statement audits in accordance with Generally Accepted Government Auditing Standards (GAGAS)

WARRIORS RECRUTING LLC /GRANT THORNTON LLP

Senior Audit Associate - (United States Special Operations Command) May 2021 - January 2022

Reviewed client deliverables and audit workpapers.

Worked with managers to determine proper accounting treatment of various issues that arise during an audit.

Communicated daily with client management and process owners.

Recalculated financial statements (Balance Sheet, Statement of Budgetary Resources, Statement of Change in Net Position and Statement of Net Cost) in accordance with A-136 guidance

Developed audit workpapers and client deliverables.

Reviewed and evaluate risk, documents and assess key controls, document, and assess process flows and identify significant accounting issues.

Communicated potential audit and accounting issues.

Understand GAAP in relation to Federal entities and understand federal financial statements.

Identified and communicate accounting and auditing matters to senior associates, managers and partners.

Assisted in the develop of proposals and thought leadership documentation.

Gained a comprehensive understanding of the United States Special Operations Command operations, processes, and business objectives and utilize that knowledge on engagements.

CASTRO & COMPANY

Task Lead- Department of Health and Human Services (HHS) November 2020 -November 2021

Trains staff as needed on various reconciliation and financial reporting deliverables.

MICHAEL SHANNON CONSULTING (MSC)

Senior Subject Matter Expert September 2020 – February 2021

Updated documentation of the End-to-End processes that enhance internal controls of intergovernmental transactions and procure to pay (P2P) support.

Updated the overall project plan for deployment of automated solution to build repository and manage intergovernmental transactions (IGT) and implementation of daily reconciliation of Funds Balance with Treasury.

Updated the overall project plan for deployment of CASH accountability/Treasury Direct Disbursing program.

Monitored controls and mitigating activities exist to reduce project risk.

Developed diagrams or illustrations as needed identifying and describing financially relevant systems and process organized to enable prioritization and risk identification (e.g., by assessable unit, financial statement, Treasury account, organization.

Prepared monthly Status Report that accurately reflects progress, status; proactively identifies and addresses any problems or issues encountered; and recommended resolutions are feasible and likely to succeed in resolving issues.

Organized and facilitated or participate in workgroup and executive steering committee meetings as needed. Assist with development of relevant presentation materials. Assist with identification, scoping and assignment of action items and record relevant meeting notes, actions, decisions and other important items.

Remediated audit findings, closed gaps in processes, installed new internal controls, and mitigated future risk from auditing activities.

Provided guidance on monitoring internal controls and ensured the agency controls mitigated the risk areas.

ST. MICHAEL’S INC./VISIO March 2019 – August 2020

Senior Manager – Defense Logistics Agency (DLA)

Established and implemented a flowchart of the end-to-end inventory processes, including identifying key controls. Plugged gaps and automated the process for improved efficiency.

Remediated audit findings, closed gaps in processes, installed new internal controls, and mitigated future risk from auditing activities.

Provided guidance on monitoring internal controls and ensured the agency controls mitigated the risk areas.

Conducted internal control assessments and testing in accordance with OMB Circular A-123.

Tracked audit PBC requests, responding to audit requests, developing corrective action plans, and executing remediation with a focus on internal controls over financial reporting and management financial statement assertions.

Identified and assigned action items and documenting relevant meeting minutes, actions, decisions and other important items.

Authored audit proposals and other formal documentation to Independent Public Auditors. Ensured information was complete, correct, and concise.

MIRACLE SYSTEMS, Arlington, VA January 2018 - March 2019

Project Manager – Department of Homeland Security (DHS) Immigration & Customs Enforcement (ICE)

Identified weaknesses that threatened audit and regulatory compliance across the department. Acted quickly and installed permanent corrective actions that permanently eliminated the root cause.

Managed POAMs and managed project schedule.

Updated project plans for deployment of automated solution to build repository and manage intergovernmental transactions (IGT).

Reviewed the daily reconciliation of Funds Balance with Treasury (FBWT).

Managed the project plan for G-Invoicing and the deployment of cash accountability in accordance with Treasury regulations.

Trained staff on conducting in-depth analysis of ICE accounting systems to ensure compliance with laws, regulations, procedures, policies and GAAP.

Assisted staff in the formulating/utilizing a variety of financial reports.

Provided monthly training to staff in regard to anomaly balances, Budgetary-Proprietary tie-points, GTAS and FBwT reconciliations.

Reviewed, reconciled and analyzed and general ledger accounts such as Undelivered Orders, Accrued Expenses, Fund Balance with Treasury, and Property, Plant and Equipment in accordance with Statements of Federal Financial Accounting Standards (SFFAS) and United States Standard General Ledger (USSGL).

Reviewed monthly trading partner reconciliations of advances paid to other government agencies

Compiled monthly reporting to ICE management of advances paid, including business reason for the advances of funds.

Prepared exceptions reports for use to communicate to Trading Partner errors back to financial centers.

Reviewed monthly entries (such as accruals, abnormal balances, intra-governmental, intra-departmental and advance adjustments).

Reviewed reconciliation and crosswalks with other DHS components at the IPAC and transaction level.

Implemented monthly analysis of Budgetary-Proprietary (BP) tie-points resulting in improved timeliness for quarterly reporting.

AOC SOLUTIONS, Fairfax, VA October 2015 – January 2018

Assistant Project Manager – Defense Technical Information Center (DTIC)

Consolidated and streamlined processes related to financial reconciliations and the tri-annual review process. Delivered new tools and methodologies that reduced processing time significantly.

Updated documentation of the End-to-End processes that enhance internal controls of intergovernmental transactions and procure to pay (P2P) support.

Coordinated meetings with DFAS to discussed complex accounting transactions and discrepancies in financial reporting.

Organized and facilitated meetings with agency leadership as needed.

Calculated and validated interest and other penalties are applied within the terms and conditions of the contract or legal and binding agreement.

Collected from relevant and available sources all documents related to vendor payments and other government funding documents to ensure that either the record exists in paper form or the documents are saved in the appropriate computer folder, with the correct tracking title IAW with NARA regulation.

Correctly documented and resolved unmatched disbursements and payment rejects.

Developed spreadsheets to capture and track all reconciliation initiatives for the purpose of determining scope of tasking and deliverables.

Updated spreadsheets as soon as new tasking and initiatives are issued.

Prepared and submitted documents for the closing of contracts and other reimbursable instruments.

Researched status of documents in Defense Agencies Initiative (DAI), Hyperion Financial Management, Electronic Data Access (EDA), Wide Area Work Flow (WAWF) systems.

Ensured contracts actions are captured in Procurement Data Standard (PDS) format.

Reviewed all vendor invoices (submitted and new) for accuracy and completeness for the purpose of closing out contracts and reimbursable instruments on the appropriate federal form.

Provided to the Government data to develop Power Point presentations based on spreadsheets.

Led and documented the process area walkthroughs to gain an understanding of DTIC processes (Contract Pay, Vendor Pay, Civilian Pay, Reimbursable Work Orders (RWO), Sub allotments, Internal Use Software (IUS) and Property.

Assessable unit corrective action plan development and follow-up.

Provided guidance and interpreted complex financial transactions to DTIC staff and management.

Documented accessible units process narratives in accordance with OMB A-123 requirements and reviewed Financial Reporting Objectives (FRO) matrix.

Performed complementary user entity controls (CUEC) testing and corrective action planning.

Prepared final drafts of audit findings and briefing packages for senior leadership.

Remediated weaknesses in DTIC’s Triannual Review by promoting standard, repeatable processes to analyze dormant commitments and obligations.

Developed and managed the Plan and Action and Milestones (POAM).

Reviewed assertion packages for Fund Balance with Treasury (FBWT), Financial Reporting, IT Systems User Entity Controls.

DELOITTE & TOUCHE LLP, Arlington, VA May 2015 – September 2015

Manager – Department of Navy

Closely examined audit findings, determined remedies/corrective actions, and prioritized the team’s workload based on urgency. Validated robust solutions that permanently eliminated problems.

Submitted a Corrective Action Plan (CAP) that recommended improvement actions to correct audit findings. Assigned team members to specific actions based on skill sets.

THE JOACHIM GROUP CPAs & CONSULTANTS LLC, LLP, Arlington, VA

October2014 - March2015

Senior Auditor – Department of the Interior (Wildlife Restoration & Sports Fish Restoration Programs)

Executed compliance audits, restored internal compliance, designed a robust compliance testing program, and reviewed all documentation related to financial transactions.

Assembled required audit information based on regulatory requirements and other policies. Drafted and submitted the final audit report alongside other required documents.

Used IDEA for compliance audit sample selection and evaluation.

WILLIAMS ADLEY LLP, Washington, DC May 2013 – October 2014

Senior Consultant – Federal Housing Administration (FHA)

Actively reviewed accounting entries, developed supporting documentation, reviewed other financial records, and provided the FHA with recommendations to ensure transactions adhere to regulatory requirements, including OMB A-136.

Introduced a new system that simplified the procedure for investigating and solving problems. Drove down the average time to resolve issues significantly.

Reviewed monthly and year-to-date budgetary reconciliation for each source program area and propose adjusting entries for any differences noted.

Assisted in the preparation and editing of the Management’s Discussion and Analysis (MD&A) and gather necessary documentation to support information presented in the MD&A.

BROOKS & ASSOCIATES CPAs LLC, Largo, MD October 2009 – May 2013

Senior Consultant – United States Department of Commerce; Senior Auditor – United States Department of Transportation, Federal Transit Authority; Senior Consultant at United States Department of Agriculture (USDA)

Served several different clients in the United States Government with auditing, strategic planning, and consolidation of financial information, reporting structures, and reviews with senior leadership teams.

Proactively identified and eliminated anomalies in data, explaining deviations in quarterly data reports. Streamlined the resolution and reconciliation processes.

Assisted the U.S. Department of Commerce – Office of the Secretary to prepare interim and audited consolidated financial statements, footnotes disclosures, required supplemental information, required stewardship supplemental information, and other accompanying information in accordance with OMB A-136 requirements.

Performed fluctuation analysis to isolate and explain major variances from previous quarters and coordinates with the 12 agencies bureau liaisons to resolve errors and anomalies.

Compared the grantees’ financial management systems to the criteria of 49 CFR Part 18. Ensured compliance across the board.

Performed in-depth analysis of client reporting, financial statements, and other accounting records. Streamlined the financial processes throughout the organization.

Managed auditors’ Provided-by Client (PBC) list. Developed and provided guidance to subject matter experts in the development of correction action plans.

Documented management’s position in written responses to the auditor’s Notice of Findings and Recommendations (NFR).

Provided advice to the agency management regarding internal controls in accordance with OMB A-123 requirements for processes and operations having significant financial considerations and carries out personnel management responsibilities to ensure productivity and efficient use of resources.

REGIS AND ASSOCIATES PC, Largo, MD March 2007 – October 2009

Senior Consultant – Bureau of Census

Completed all accounting assignments meeting all goals and timelines, from complex account analyses related to Trial Balance, Statement of Budgetary Resources (Undelivered Orders), Property Plant & Equipment, FBwT, and other accounting subjects.

Provided guidance and support of the development and preparation of quarterly/annual financial statements, SF-133, FACTS II, Financial Management Service (FMS) 2108 Year-End Closing Statement and SF-224.

Orchestrated in-depth analysis and guidance of Census accounting systems to ensure compliance with laws, regulations, procedures, policies and GAAP.

Reviewed monthly and year-to-date overall proprietary to budgetary activity account reconciliation by fund.

Applied financial analysis and recommending alternatives to resolve complex problems.

Analyzed and reconciled the proprietary and budgetary accounts in accordance with FASAB standards and USSGL.

Researched and interpreted complex accounting standards and implements policy based on guidance, such as financial accounting standards, as defined by the FASAB; instructions/information issued by the OMB and policies and decisions issued by GAO.

Provided direction for researching and preparing quarterly Financial Statement fluctuation and abnormal balance explanations.

Developed and implemented business practices and key control objectives to improve financial reporting and analysis.

Reviewed SF-133’s – Report on Budget Execution and Budgetary Resources to ensure compliance with SF-132 – Apportionment and Reapportionment Schedule.

Goodman & Company LLC Rockville, MD November 2004 – March 2007

Associate Auditor

Conducted full scope audit for wide range of clients in various industries.

Identified and communicate accounting and auditing matters to managers and partners.

Completed audit engagements from planning through financial statements.

Conducted audits in accordance with generally accepted auditing standards.

Prepared and analyze accounts, journal entries and other transactions according to Company procedures and Generally Accepted Accounting Principles (GAAP).

Helped implement and maintain the company’s fixed asset system.

Processed orders and invoices in a timely and accurate manner by setting up accounts and submitting invoices.

Integrated Management Resources Group Lanham, MD June 2003 – November 2004

Auditor- Pension Benefit Guaranty Corporation (PBGC)

Performed Source Document Audits in identifying primary and secondary source documents which contain data elements necessary to create participant databases to value the benefit entitlement.

Performed 20% of Early Benefit Determination Letter (BDL) Sample Audit for 43,000 no cutback retirees.

Assisted in developing and designing an Excel macro spreadsheet which was used by PBGC for the entire Bethlehem Steel Plan population 92, 597 participants listing their STAT Group with appropriate Pension Plan.

Skills

Microsoft Office Suite, IDEA, Oracle, PeopleSoft, DAI, DDRS, IPAC, Hyperion Financial Management, Microsoft Project Plan

Education

Bachelor of Business Administration (BBA) – Accounting - Washburn University

Contact this candidate