Budgeting and forecasting, Internal controls, general ledger recon

Marie G. Watson

P.O. Box ****

Clinton, Maryland 20735

Cell: 301-***-****

Email: ***********@*****.***

Availability:

Job Type: Permanent, Remote, and Hybrid

Work Schedule: Full Time

Current Security Clearance Level: Secret

Desired locations: United States – Maryland, District of Columbia and Virginia

Work Experience:

KMS Solutions, LLC

Management Analyst III November 16, 2022 - June 18, 2025

Prepared PMS 392 In-Service Fast Attack Program’s weekly outstanding commitments’ metrics for FY25 Operations Maintenance, Navy (OMN) and

FYs 23 –25 Operations Procurement, Navy (OPN).

Identified the status of direct program’s outstanding commitments to determine their legitimacy and recent activity to obligate PMS 392 resources.

Attended weekly PMS392 meetings to discuss the status of the program’s objectives

Assisted the PMS390 HOSTSUB program manager in capturing the program running totals via the spend plan/checkbook. Queried the life cycle of HOSTSUB resources for each year by appropriations and component activities via ERP.

oPeriodically reconciled the balances per the spend plan /check book to the accounting system.

oProvided the status of statistical data for FY 23 through 25 OPN obligations and expenditures exceeded the benchmarks.

oContacted component activities to ascertain the status of outstanding commitments at yearend. Requested verification of the OPN obligation document

Revised the POM 26 artifacts for signature.

Provided questions/comments regarding the FY24 NEPS Task Planning slides utilized to facilitate the NEPs Annual Kickoff Training.

Forwarded the FY23 EWCSS TPS excel file via NEPs to the program manager to provide additional FY24 phasing plan requirements.

PCI Government Services, Reston, VA January 3, 2022 – May 31, 2022

Mid-Level Audit/Accounting/Finance Specialist

Attended weekly Financial Improvement Audit Remediation (FIAR), Chief Financial Officer (CFO), and Depot Maintenance Systems Integration (DMSI) meetings to remediate 8 notices of findings and recommendations (NFRs) resulting from the FY21 audit.

Provided H14 FIAR Team Management with up-to-date access to NFRs, sample packages, CAPs for remediation, downgrade, and closure.

Worked closely with the site manager to reconciled omissions during periodic interfaces from the Office of the Under Secretary of Defense, Comptroller /Chief Financial Officer (ODCFO) to the FIAR Assessment Status Portal (FASP) Portal.

Identified omissions from sample packages, SAT recommendations, memorandums and statistical data and submitted to the site manager for review and uploaded via the FASP Tool.

Attended weekly brainstorming sessions to revamp the decentralized DMSI system authorization access request (SAAR) process.

Centralized internal controls at the PMO and HQ component levels.

Resolved segregation of duties (SoD) conflicts.

Maintained the status of the SAAR repository to ensure users' access was supported by a SAAR with least privilege access.

Ensured SAARs were approved by an authorized official.

Periodically obtained listing of users with SAARs from PMO and HQ components.

Purged the SAAR and DISA’s listing to validate the user’s access.

Field Support Activity, Washington Navy Yard October 27, 2008 - December 31, 2019

Management Internal Control Coordinator

Acted as Field Support Activity’s (FSA) liaison for the Management Internal Control Program (MICP) efforts and Certification Statement compilation for the Major Assessable Unit (MAU) and the Budgeting Submitting Office (BSO).

Ensured reliable financial and non-financial reporting.

Ensured the effectiveness and efficiency of internal controls in compliance with Federal Information System Controls and Manual’s (FISCAM) general and application controls, Committee of Sponsoring Organizations of the Treadway Commission (COSO), Federal Managers’ Financial Integrity Act (FMFIA), OMB Circular A-123, DoD 5010.40, Green Book, and applicable laws and regulations.

Attended the Department of the Navy’s (DoN) Enterprise Segment Workshops to document core business processes via standardization maps and process control modules.

Utilized FMO and FSA FIAR office hours as a forum for lessons learned and information sharing.

Assisted commands in obtaining access to the Business Process Standardization (BPS) SharePoint, and the Audit Response Center (ARC) tools.

Established a plan of action and milestones (POAMs) for the Budgeting Submitting Office (BSO) Internal Control over Reporting (ICOR) and MAU over Internal Control over Operations (ICO).

Prioritized segments’ risks critical to the mission’s objectives via the managers’ self-assessments.

ICOR segments tested were Budget to Report, Civilian Pay, Transportation of People, Funds Receipt Distribution, Reimbursable Work Order Grantor/Performer, Contract Vendor Pay, and Acquire to Retire.

ICO segments tested were Base station and installation - Physical Security, Data Protection, General Administration - Records Management, Training, and Sexual Assault and Prevention Response.

Prepared quarterly control testing schedules.

oICOR controls that were evaluated included document retention, delegation of authority, access controls, segregation of duties, and audit follow-up.

oICO Controls tested aimed at ensuring policies and standard operating procedures were updated annually and implemented in a timely manner; appointment letters were executed properly, training certificates were maintained, and delegation of authority.

oUtilized FMO ICOR and ICO Test plans to assess controls' effectiveness.

oHeld meetings with activities to discuss test results, remediation, and corrective action plan (CAP) implementation due dates.

oPrepared PowerPoint presentations summarizing FSA ICOR and ICO segments statistical reports for managements’ review.

Prepared and submitted FM&C and DoN MAU MICP Plans and Certification Statements by scheduled due dates.

Supervisory Financial Management Analyst/two-month rotation:

Provided instructions to financial analysts regarding roles and responsibilities for posting, reconciling, and maintaining funds allocation documents (FADs) for the National Defense Sealift Fund (NDSF), Operation and Maintenance, Navy (OMN), Operation and Maintenance, Navy Reserves (OMNR), and Other Procurement, Navy (OPN) appropriations via the Standard Accounting and Reporting Systems for Head Quarters and Field Level Reporting (STARS-HQ/FL).

Assistant for Administration May 23, 2005 - October 24, 2008 to the USN Under Secretary of the

Navy (AAUSN) – Financial Management Division

Financial Management Analyst

Updated the Secretary of the Navy Automated Resource Management Information System (SARMIS) to include all budget adjustments via the Program-Budget Information System (PBIS) Controls.

Queried the work OP32 via pivot tables in SARMIS to ascertain the validity of baselines and adjustment data per the PBIS controls. Consolidated the budget submissions and budgetary object classifications’ (BOCS) data for the investment accounts to ensure the budget estimates are defensible and align with FMB and the Office of the Under Secretary of Defense (Comptroller) (OUSD)(C) Guidance.

Reconciled budget submissions to the final total obligation authority (TOA) Controls via the PBIS database for OPN and RDT, E Resources.

Loaded budget submissions via the Justification Management System (JMS).

Monitored limited funding permitted under a continuing resolution (CR) for ongoing projects and activities.

Received $51M of budgetary resources for investment appropriations via the PBIS system.

Prepared and submitted funding authority documents to the activities.

Posted and reconciled funding allocations to the Standard Accounting and Reporting System for Head Quarters and Field Level Reporting (STARS-HQ/FL). Provided periodic status of funds queries to management and activities.

Monitored the investment accounts’ obligation and expenditure rates as prescribed per the MID Year Review and the Financial Efficiency Index Guidance.

Disseminated investment accounts’ obligations and expenditure queries via STARS HQ and FL accounting systems to activities with low performance status.

Monitored the investment accounts’ resources to legitimate status of obligations by requesting contract award dates, copies of contract awards and accepted orders for services from MID Year Review to yearend.

Reallocated funding to avoid the return of resources.

Queried HQ and FL accounting systems for expenditure inflow.

Notified activities of low expenditure rate to determine the root cause and resolution.

Apprised management of pertinent issues regarding the formulation and execution processes.

Financial Improvement Analyst:

Assisted management and staff in documenting the Transportation of People (TIP) business process.

Assessed the adherence of internal controls for authorization of transactions, record keeping, and custody of assets.

Disseminated samples to the echelon commands.

Validated the sample packages via the TIP controls.

Forwarded the consolidated TIP sample results with corrective action to management for review.

Performed a final walkthrough of the process to ensure the inclusion of CAP implementation.

Task Order Manager (TOM):

Prepared and monitored the solicitation requirements via SEAPORT.

Reviewed and processed periodic receipt and acceptance invoices for payment via Wide Area WorkFlow (WAWF).

Monitored the contracts’ funding levels, expenditures to date, and projected account balances to expiration.

Apprised management of pertinent issues during the contract execution process.

Naval Surface Warfare Command Division, May 21, 2001 – May 20, 2005

Carderock Division

Administrative Technical Assistant

Posted commitments and obligations to the Defense Industrial Financial Management System (DIFMS) and maintained support.

Performed daily queries to obtain disbursements in M status via Standard Accounting and Reporting System (STARS) One Pay System and the Centralized Expenditure Reimbursement Processing System (CERPS).

Obtained copies of contracts from the budget department to verify the correct line of accounting and obligation amount.

Executed corrective action for unmatched disbursements in M status.

Monitored Power Track disbursements for compliance.

Requested copies of the obligating records from the transportation officer.

Queried Centralized Expenditure Reimbursement Processing System (CERP) for the document number, voucher number, and disbursement amount.

Queried STARS One Pay to ascertain payments made to US Bank.

Queried the posted transactions report via Power Track’s corporate database.

Reversed summary payments made payable to US Bank and posted detailed disbursements to the document level via DIFMS.

Queried ILSMIS to ascertain the dollar amount of records processed via the ILSMIS/DIFMS interface.

Purged ILSMIS/DIFMS records to identify, analyze, and resolve variances.

Apprised management of pertinent issues.

Defense Finance and Accounting Service (DFAS), March 11, 1996 – May 18, 2001

Cleveland Center

Accountant:

Researched and resolved unmatched disbursement (UMD) packages received from the Department of Navy’s budget submitting office (BSOs).

Queried the Standard Accounting and Reporting Head Quarters (HQ) and Field level (FL) Systems to analyze erroneous reimbursable transactions.

Queried the electronic data access (EDA) system to obtain contracts and other support documentation.

Distributed resolved unmatched disbursement packages to the field activities for processing.

Trained Reserve Personnel Navy (RPN) accounting staff in balancing the daily trial balance reports, reimbursable billings and collections, and month-end close-out procedures.

Monitored the processes periodically.

Hosted meetings with contractors, programmers, and treasury operations to identify root causes of erroneous transactions and establish each party’s responsibilities.

Academic:

Southern University, New Orleans, Louisiana - 12/19/1975

Major: B.S. Accounting

Minor: Business Administration

Non-Academic

Gleim CPA Review Course – 12/ 2019

Professional Licenses, Specialized Certifications, Publications, Special Awards:

On the Spot Award Resolving issues with Reimbursable Work Orders sample packages - 6/2011

Recipient of DNS Vice Admiral’s coin for outstanding achievement in the Financial Improvement Process implementing internal controls via NDSF processes

12/2009

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