Internal Audit Financial Management

ZAKA M. KUAWOGAI

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

Laurel, MD 20708

Phone 443-***-**** Cell

*********@***.***

Clearance: SECRET CLEARANCE ACTIVE, DOD:

Experience Summary

Over ten years of experienced working as government contractor, at client sites doing accounting, Internal Audit and Controls, Financial Statements Audit Support, and financial management functions in the private and public sectors including the Federal Government. Education includes a degree in Business Administration as well as a Master’s Degree in Accounting from The Catholic University of America.

Areas of expertise include:

Internal Audit and Controls, Financial Statements Audit Support

OMB-A123 Appendix A & C Improper Payments

OMB A-11 and A-136

Program budgeting, monitoring and aligning actual expenditures against budget

Budget execution

Federal Governmental accounting and financial reporting

Establishing of internal control systems, Pre-Audit/Post-Audit preparation, financial management, Non-profit management, Budget, planning, formation and internal controls

OMB A-123 A-133, FAR 116 and 117 and other OMB Circulars

Public sector financial management, Procurement, Human resources management, Periodic reports for management and donors

Grant management and accounting, Fund and non-profit accounting, Grant Financial Report Analysis; Grant Accounting; Grant Budget vs. Actual Grant Financial Report.

Computerized and manual accounting

US GAAP/GASB/GAS, Taxation, International accounting standards.

Project management of projects funded by USAID, World Bank/IDA, UNHCR, UNICEF, UNOPS, WFP, International Fund for Agricultural Development (IFAD), The African Development Bank (ADB), E.C., OFDA and INGO/NGO and familiar with international organizations financial reporting systems; A-123, A-133, FAR 116 and 117 and OMB Circulars, municipal finance, and accounting.

Responsible for Accounting System Quality Control

Make journal entries and keep them current

Resolve accounting disputes and issues

Manage and train accounting staff

Develop and maintain successful client account relationships

Oversee accounting operations and provide strategy and planning as necessary

Review and manage month-end close process

International Experience:

Extensive overseas experience working with Lutheran World Federation/Lutheran World Service, relief, development and disaster in Africa and Eastern Europe, Kosovo, Albania, West and East Africa, Liberia, Kenya, Tanzania, Somalia, Southern Sudan, Zaire, and Europe

Most recently employed as Sr. Consultant- Federal Government Contractor.

Significance Inc- DOD, MCICOM, February 2025, Sr. Consultant; O2C... DAI/Oracle System. Work in a collaborative team environment and interact with internal teams as well as executive stakeholders on a regular basis to accomplish project objectives. Help the team developed and validate FM approaches on specific initiatives to ensure all aspects are coordinated, including meetings, action items, and continuity of follow-up. Also assist with procure to pay. (P2P).

Hamilton Enterprise – U S Census Bureau (short-term) October 2024 to November

2024. Sr. Consultant

Internal audit and A-123 Audit program

BWG - United States Department of Agriculture - FNS Nov. 2022 to August 2024

SR. Consultant

Accounts Receivable reconciliation using AREOS, STARS, and FMMI Systems for previous years FY 2015 to 2019.

Perform internal audits and establish effective control systems, including supporting financial statement audits.

Prepare detailed reports and account analyses for each customer, ensuring compliance with A-123 Internal Controls.

Oversee program budgeting, track performance, and align actual expenditures with budget allocations.

Manage grants, including fund and non-profit accounting, grant financial reporting, and grant budget versus actual analysis.

Conduct computerized and manual accounting processes, ensuring accuracy and efficiency.

Ensure compliance with US GAAP, GASB/GAS standards, and international accounting principles in all financial operations and reporting.

Ensure accounting system quality control and continuous improvement.

Maintain and update journal entries to ensure accurate financial records.

Resolve accounting disputes and address financial issues promptly.

Manage and train accounting staff, ensuring their development and alignment with organizational goals.

Develop and nurture successful client account relationships.

Oversee accounting operations and provide strategic planning as needed.

Review and manage the month-end close process to ensure timely and accurate financial reporting.

Eagle Harbor – U S Coast Guard, International Affairs

Sr Accountant August 2021 to October 2022

Prepared and maintained detailed Status of Funds reports to ensure accurate financial tracking.

Conducted PES (Program Element Status) reconciliations for comprehensive budget alignment and accountability.

Trained senior accounting staff and team members to enhance their financial management skills and operational efficiency.

Collaborated with the Senior Accountant to organize and reconcile financial documents from prior fiscal years (2007–2010).

Supported the Head Accountant in performing various accounting and administrative duties as required.

Completed mandatory cybersecurity and anti-deficiency training to ensure compliance with regulatory requirements.

HIAS - December 2020 to April 2021, Silver Spring, MD (short term)

Associate Director – December 2020 (short term)

Reviewed monthly financial reports from overseas offices for accuracy.

Prepared documents for auditors.

Ran monthly trial balances to verify financial records.

Reviewed donor contributions and ensured proper recording.

Core Group – July 12 2019 to April 2020, Washington, DC (part time)

Sr. Accountant

Assist the Director of Finance accounting duties; Review invoices for payment and other financial activities.

Assisted the Director of Finance accounting duties.

Reviewed invoices for payment and other financial activities.

Using Concur system and Great Plain system

Reconciliation of subsidy accounts to GL accounts.

Prepared JEs for review.

Tuba Group –09/2016 to 03/ 2019, Falls Church, VA

Sr. Accountant/Financial Consultant

Engagements:

Army National Guard Readiness Center (ARNG)

Review Audit documentation for completeness and accuracy.

Working Capital.

OMB-A123 Internal Controls

Fellow up Auditor Notice of finding and recommendation.

Ensured that documentation in support of notice of finding and recommendation are received and correct.

Defense Contract Management Agency (DCMA).

Prepared Fund Balance with Treasury (FBwT) reconciliation using DFAS DRRT data.

Defense of Department Educational Activity (DoDEA)

Reviewed Internal Controls Processes.

Helped established business process.

Reviewed documents to ensured procedures were correct.

Used A-123 Manual as reference.

Prepared Fund Balance with Treasury (FBwT) reconciliation using DFAS DRRT data.

Prepared Fund Balance with Treasury (FBwT) for Financial Improvement and Audit Readiness Process Narrative (FIAR).

Prepared Financial Statement Process Narrative Financial Improvement and Audit Readiness Process (FIAR).

Review JVs from DFAS comptroller approval

Department of Defense, (Defense Health Agency/ GRA (SR. Consultant, 2007 to 2016), Falls Church, VA

Assist with Audit Readiness and Audit Response.

Revenue Reconciliation

Conduct operational reviews of assigned programs to assess compliance with existing guidelines.

Business processes operations and program reports.

OMB-A123 Internal Controls

Prepared Statement of Budgetary Resources using USSGL Crosswalk and DAI Trial Balance and DDRS Trial Balance Monthly for Defense Health Agency (SBR) and complied the quarterly Financial Statement and Balance Sheet for Defense Health Agency.

Prepared Fund Balance with Treasury (FBWT).

Accounts reconciliation between DAFS Accounts and DAI Accounts.

Reconciliation of negative balances appearing on the Status Reports: (Oracle System/DAI)

Reimbursable Reconciliation WAAS and I-BEAM systems for DOD organizations

Administrator for O2C... DAI/Oracle System

Reconciled MIPR and NULO transactions reports and document number in two accounting systems…WAAS and I-BEAMS

Prepared reports for management by appropriation and program code.

Research and resolved complicated questions, interpreting policies, providing authoritative technical assistance, guidance, and advisory services.

Conduct detailed analyses of complex functions and work processes in assigned programs; develop recommendations for improvement.

Prepare Service wide guidelines, instructions, and other documents to describe financial procedures, operations, programs, reporting processes, and systems. For example, some programs include administrative or custodial accounting operations and policies, financial reporting, financial systems, travel, relocation, and debt collection

Details analysis of commitments, accruals, obligations and disbursement

United State Government Standard Ledger (USSGL) analysis. (Disbursements, Accrual, Commitments and Obligations) Internal controls review.

Prepared reports for management by appropriation and program code.

Details analysis of commitments, accruals, obligations and disbursement.

DAI and OBIEE

Deloitte & Touché LLP, Federal 01/2006 to 11/ 2007, Washington, DC

Sr. Consultant

Engagements:

Architect of the U S Capitol,

OMB-A123 Internal Controls

Developed internal control activities for accounting and human resources department

Review the internal controls activities and established controls activities.

Provide supporting evidence of business process inefficiencies, free form general journal entries, to external and internal management.

U.S. Department of Homeland Security, Immigration and Customs Enforcement, Office of Financial Management (ICE) – Abnormal Balance Team.

Research and analyze business transactions in multiple appropriations, federal account symbols (FAS), fund types, and trading partner attributes within the Office of Financial Management (OFM), Immigration and Customs Enforcement (ICE) division

Identify root causes of abnormal balances within proprietary and budgetary standard general ledger accounts, using a combination of internal reports, trial balances, and FFMS software

Proposed accepted General Journal Entries, to correct data processing errors, clearing up abnormal balances, throughout multiple fiscal years.

U.S. Department of Homeland Security, Immigration and Customs Enforcement, Office of Financial Management – FPS.

Account’s analysis using ACL; reviewing GJs and TC codes;

Review requirement documents in contractors’ folders against information in the FFMS Accounting System for verification and validation (v & v).

Document the gap between folder information and FFMS accounting system.

U S Department of housing and Urban Development Virgin Island Housing Authority (VIHA Project)

Research and analyze business transactions in multiple appropriations, federal account symbols (FAS), fund types, and trading partner attributes within the Office of Financial Management (OFM), Immigration and Customs Enforcement (ICE) division

Identify root causes of abnormal balances within proprietary and budgetary standard general ledger accounts, using a combination of internal reports, trial balances, and FFMS software

Provide supporting evidence of business process inefficiencies, free form general journal entries, to external and internal management

Propose accepted General Journal Entries, to correct data processing errors, clearing up abnormal balances, throughout multiple fiscal years.

USDA FOREST SERVICE; (RWC) (Sr. Consultant), 02/2005 to 11/ 2005)

Accounting and Financial Management and accounts reconciliation, and FFIS; Assurance, and QA; IPIA

Review Procedures and research information FFIS accounting system.

IMRG/Pension Benefit Guaranty Corporation (PBGC); IMRG 02/ 2003 to 12/2003, Washington, DC

Senior Contract Auditor

Plans and conducts complex field audits on pension plans, which includes identifying sources of documents and the information can be found, determining what the plan assets exist, analyzing the assets and value of the assets in accordance with PBGC regulations, and checking for fraud and/or fiduciary breach

Explains and provides technical assistance to plan administrators and/or their representatives, union representatives and plan participants regarding the PBGC Title IV termination and prepares correspondence and management reports.

Chemonics International, 2004 to 2005, Washington, DC

Field Sr. Accountant

Reviewed monthly field reports for proper accounts coding

Set up accounting systems for field’s offices in Eastern and Southern African countries.

Audit/Review financial transactions for field offices.

Monthly account reconciliation.

Regional Associate for CDC Grant and Operational Support, Africa

American Red Cross / International Services, 2001 to 2002; Washington DC,

Responsible for CDC Grant Management for Aids in Eastern and Southern Africa and prepared budgets, monthly financials, request for funds transfers to the regional offices and provide support to the National Red Cross societies in Kenya, Malawi, Uganda and Swaziland.

Kansas Insurance Department 1998 to 2001; Kansas State Government, Topeka, Kansas

Assistant Controller – Division of Administrative Services

Developed, implemented and maintained all accounting systems to ensure that all financial transactions.

Complied with state law, are properly documented and recorded for evaluation by management.

Supervise workers in the workers compensation accounting section.

Examine/Audit insurance company’s financial statements;

Performed desk audits for compliance for state law and regulations.

Assisted in preparation and defense of the Insurance Department budget and staffing requirements to the Governor, Budget Division and the Kansas Legislature.

Planned, established and executed internal audit procedures and systems for the Insurance Department.

Directed and reviewed the work of policy examiners and company examiners in the annual tax and fee audit to ensure that insurance companies authorized to do business in Kansas pay the correct amount of taxes and fees as well as resolve complex tax issues.

Supervise the maintenance and operation of Insurance Department building and grounds.

Coordinate major capital Improvement and repair projects with the Division of Facilities Management.

Primary person responsible for overseeing financial affairs for ten program sites involving four countries (Kenya, Somalia, Southern Sudan and Tanzania) and thirty grants.

Prepared monthly, quarterly and annual reports; documenting cash outflows ensuring that all contributions and expenditures are being processed, recorded on a timely basis as well as within budgeted allotments.

Compiled all relevant / required financial documents and report to donors and IRC headquarters.

Supervised and evaluated staff to include all relevant personnel and payroll matters, benefits surveys and programs (insurance, medical billing, sick leave), job descriptions and salary classifications.

Designed, implemented and coordinated internal audit controls and reviews; negotiated with external audit fees, and responded to external auditor inquiries and reviewed special projects.

Directed all cash management including daily cash position, donor receipts, recommended and requested cash advances, handled all banking needs, services and coding, and reviewed financial options and reallocations funded by UNHCR, OFDA and European Community.

Education and Training

M.A., Accounting: The Catholic University of America; DC,

B.B.A. Business Administration: University of Liberia; Monrovia, Liberia,

Post-Graduate Education:

Walden University Public Policy

Internal Control, Deloitte & Touché LLP

Yellow Book

Audit Documentation, Deloitte & Touché LLP & Touché LLP

Common Fraud Schemes, Deloitte & Touché LLP

Consideration of Fraud, Deloitte & Touché LLP

Fraud Risk Assessment, Deloitte & Touché LLP

Internal Control in Accounting Information System

Governmental Auditing, USDA

Professional and Business Affiliations

Association of Government Accountants (AGA)

American Society of Military Comptrollers Certified Defense Financial Manager Program

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