Manager Management

NORMA WAGNER

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

956-***-**** Cell

918-***-**** Home

QUALIFICATIONS SUMMARY

Financial leader with broad experience in all aspects of accounting and

financial management in a variety of environments. Depth of knowledge

includes:

( Financial Reporting & Analysis ( ERM & Process

Improvements

( Operating and Capital Budget Preparation ( Financial and

Operational Auditing

( Fixed Assets Management ( Sarbanes - Oxley Section 302 &

404

( Inventory Control ( Standard & ABC Cost Accounting

PROFESSIONAL EXPERIENCE

Consulting Assignments Tulsa, Oklahoma

IBM - Financial Analyst 5/2012 to Present

. Production & Reserves Volumes, DD&A Rate Variance Analysis, Ad

Valorem Accruals, Impairments, Cut-backs, Settlements.

John Crane - Cost Accountant 8/2011 - 1/2012

. Prepare Inventory Control & Standard Costs Remediation Plan.

. Develop Cycle Counting, Negative Inventory, & Physical Inventory

Process.

. Develop job cost procedures and manufacturing cost process

. Develop all Inventory work instructions for the receipt, issuance and

stocking of raw materials & WIP.

. Prepare Job Cost and Absorption Analysis

ONEOK - Financial Analyst - Business Process Improvement Department

1/2011 - 6/2011

. (SOX) Risk Assessment, Process Walkthrough Flowcharts & Documentation

. Work with business process owners to improve business processes,

internal controls and remediate deficiencies

. Enterprise Risk Management Controls - 10K Reconciliation

Yuba / SPX - Cost Accountant 2/2010 - 11/2010

. Percentage of Completion, Cash Flow, Financial Analysis, Project

Cost Analysis.

AB Fence - Accountant 4/2009 - 12/2009

. Manage all facets of the accounting process, including cash

management, A/R, A/P, General Ledger maintenance, account

reconciliation, payroll, Standard Cost and closing entries.

Callidus Technologies, Inc - Accounting Manager 9/2008 - 3/2009

. Preparation & Review of monthly financial statements and reports-

Balance Sheet-P&L-Consolidated Financial Statements,Monthly Cash

Forecast, GL Accounts Reconciliations

. Month End Close (JE's, Accruals, Revenue Allocations & Account

Analysis)

SemGroup - Accountant 3/2008 - 9/2008

. Currency translation of Mexican Financial Stmts

. Month End Close (JE's, Accruals, Revenue Allocations & Account

Analysis

. Inventory reconciliations - maintain records of product entering and

exiting Mexico.

WillBros Group, Inc. - Financial Analyst 9/2007 - 3/2008

. Working Capital calculation and Balance Sheet Audit during

merger and acquisition of InServ.

LeTourneau, Inc. - Accounting Manager 3/2005 - 8/2007 Longview,

Texas

Management for the following areas of the accounting function (13 Direct

Reports):

. Preparation and review of accounting entries, general ledger

reconciliations, monthly and annual closings, budgeting and

forecasting, internal control compliance and financial reporting.

. Preparation & Review of monthly financial statements and reports-

Balance Sheet-P&L-Period Costs-Product Line-Consolidated Financial

Statements for Longview/Houston/Vicksburg.

. Calculate & Update Standard Cost (Quarterly)

. Inventory Control Management

. Capital Expenditures Budget & Analysis

. Accounts Payable & Payroll

. Revenue Recognition - Percentage of Completion Calculation.

Sarbanes Oxley & Enterprise Risk Management:

. Work with business process owners to improve business processes and

comply with Sarbanes Oxley (SOX) 404 and enterprise risk management

requirements

. Coordinate and manage the Sarbanes Oxley Section 302 & 404 project

(SOX), coordinating with senior management as well as external auditors

to ensure documentation and assessment of internal controls is

completed in order to provide for quarterly certifications and an

annual audit of internal controls by management and the external

auditors.

. Responsible for the performance of those procedures necessary to

provide reasonable assurance to the Audit Committee of the Board of

Directors in all aspects of corporate governance, compliance, risk

assessment and mitigation.

Martin Oil & Gas - Consultant 8/2004 - 3/2005 Kilgore, Texas

. Sarbanes Oxley - Documentation & Testing of internal controls

. Prepare audit documentation, including drafting findings and

recommendations for improvements.

. Work with Internal Audit Management to assess the adequacy of internal

controls in alignment with company objectives, including Sox 404

compliance.

. Provided a disciplined approach to evaluating and improving the

effectiveness of the organizations risk management, controls, and

governance processes.

ROBERT HALF INTERNATIONAL - SOX Consultant 1/2003 - 8/2004

Minneapolis, Minnesota

. Assess the design effectiveness of internal controls over financial

reporting by performing and documenting a walkthrough, the preparation

of a process narrative and diagramming the significant processes using

a process flow diagram - utilizing COSO Framework.

. Prepared risk assessments, audit plans/programs and internal audit

reports.

Test and obtain evidence about the operating effectiveness of internal

controls to evaluate whether the controls, as documented, reduce

identified risks to an appropriately low level and provide reasonable

assurance that management's assertions inherent in the financial

statements are attained.

RICH SEAPAK - Accounting Manager 1/2001 - 10/2002 Brownsville,

Texas

. Prepare monthly and year-to-date consolidating and

consolidated financial statements (i.e., income statements, balance

sheets and statements of cash flows)

. Reconcile inter-company A/R and A/P trade and non-trade accounts to

ensure accurate financial reporting.

. Provide the organization and its management with financial reports and

analysis that summarize operating performance against budget in the

areas of material direct cost, and expenses.

. Prepare annual finance budget and ensure department operates within

the approved parameters.

. Develop justifications and provide other data required in preparation

of Capital Investment Projects.

. Developed standard costs for machines and production operations using

standard and ABC costing.

. Responsible for product costing and inventory control

. Work closely with product management to develop and implement pricing

strategies that address changing market trends in the food industry.

. Managed the annual audit performed by an outside accounting firm.

. Recovered $125K in sales tax overpayments from State Comptroller.

UNITED TECHNOLOGIES 6/1994 - 11/2000 Matamoros, Mexico

Asst Controller - 3 Manufacturing Plants - -$200 Million Division

. Led accounting team in the preparation of financial statements,

forecasts, variance analysis, budgets and tax packages for US and

Mexican business.

. Responsible for the preparation and filing of SEC Reports.

. Preparation for all capital appropriations, reconciliation of the

completed project and the final capitalization into the fixed assets

mainframe.

. Administered and coordinated all activities and training for the

annual physical inventory of 3 plants.

. Reviewed cost efficiencies of manufacturing internally verses

outsourcing.

. Provide analysis and recommendations to expand or eliminate product

lines and warehousing locations.

Internal Auditor

. Work with divisional senior management to develop annual audit plans.

. Conduct operational audits to identify key risk areas and prepared

risk analyses to facilitate comprehensive assessment of the adequacy

of internal controls by management.

. Perform audits of internal controls, business process, and production

and warehouse support depts.

. Prepare reports of audit findings and remediation actions.

. Assist in the creation of new process improvements and the development

of key business measurements.

. Manage the annual audit performed by an outside accounting firm (U.S.

and Mexican).

. Coordinated all activities for a comprehensive state sales tax audit,

resulting in a refund of $300k.

. Successfully recovered $250k by identifying and investigating

fraudulent activities of employees.

HUNTER FAN COMPANY 5/1989 - 5/1994 Matamoros, Mexico

Accounting Manager

. Provide the organization and its management with the appropriate

financial and operating information necessary to evaluate operating

results in terms of profitability and performance against budget.

. Preparation of the annual operating budget and capital forecast.

. Managed accounts payable, payroll, cost accounting and the Brownsville

distribution warehouse.

. Developed standard costs for machines and production operations.

. Provided accounting reports and interpreted results of operations for

all levels of management.

. Analyze records of present and past operations, trends and costs,

estimated and realized revenues, administrative commitments, and

obligations incurred.

. Responsible for U.S & Mexican tax compliance with all federal, state

and local governmental agencies.

. Responsible for evaluating the performance and recommend training for

the personnel in the accounting department.

. Conducted operational audits and annual physical inventories.

. Manage the annual audits performed by outside U.S. & Mexican

accounting firms, including audits performed by Mexican Governmental

Agencies.

. Supervises two professional and four clerical associates.

. Additional responsibility as Human Resources Manager for 250

employees, which included the responsibility of Mexican Labor Union

Negotiations.

EDUCATION

University of Texas at Brownsville Texas

Bachelor of Business Administration - Major Accounting

BILINGUAL - Fluent in English/Spanish

TECHNOLOGY KNOWLEDGE & SKILLS

Use and understand a wide variety of hardware, operating systems, and

software including:

MAPICS AS400 & FRx Reporting Tool, MAS 90, QAD MFG PRO, SAP, Syteline,

ORACLE-JD Edwards, ERS+6000, Lawson, SOX Portals, Peachtree, Solomon/MAX,

SAP, Intutive,Windows, MS Word, Excel, Hyperion Essbase, and all associated

components such as monitors, printers, CD drives.

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