Senior Manager with Extensive Background and Experience

Louis W. Beard, CPA, CGFM

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

Campbellsville, Kentucky 42718

Phone: 270-***-****

Mobile: 703-***-****

E-Mail: *******@***.***

Senior Audit Manager-Internal Audit Manager-Consultant

Experience: Over 21 years of public accounting, auditing and consulting experience with various federal, state, non-profit, and healthcare organizations including Medicaid and Medicare and other federal and commercial clients throughout the United States. These audits included working directly with Office’s of the Inspector General, Office of the Attorney General, Department of Defense and Contract Oversight Officials.

Personal Strengths:

Highly motivated, accomplished, Senior Manager

Training and management of 1 to 30 audit teams

Superior organizational, analytical, and reporting skills

Dynamic written and oral presentation skills

Extensive knowledge working with FAR, CAS, GAAP. GAAS, OMB Circulars, Public Laws, rules, regulations, and policies and procedures

Excellent project management, leadership, mentoring and teamwork skills

IAP Worldwide Services, Inc.

Consultant Internal Audit-1/09 to 4/09

Cape Canaveral, Florida

Performing internal audit including, compliance, internal control and program result audits in the areas of logistics and support services in he United States and foreign countries under contract with the US Department of Defense and other government customers, including US states and other countries. Audits performed include base camp facilities support, disaster relief, logistics planning, and temporary staffing. Worked directly with DCAA Auditors and annual auditors to provide support when necessary. These services required and in depth knowledge of indirect cost rate preparation, Cost Accounting Standards (CAS) and the Federal Acquisition Regulations (FAR).

Catapult Consultants, LLP

Consultant Senior Manager-3/08 to 9/08

Arlington, Virginia

Centers for Medicare and Medicaid Services (CMS)-In conjunction with Grant Thornton, Global Public Sector performed OMB Circular A-123, Management’s Responsibility for Internal Control reviews to determine overall compliance with CMS Policies and Procedures on an agency wide basis at CMS’s 10 Regional Offices, CMS Central Office and subcontractors that have a material impact on the Financial Statement Presentation of CMS. These contractors included all Fiscal Intermediaries and Insurance Carriers performing claims processing, medical and audit review of claims and Cost Reports, and financial reporting to CMS on a monthly basis.

Medicaid Integrity Test Audits (MITA) of hospitals, nursing home, pharmacies, doctors, dentists, and suppliers of durable medical equipment. These audits determine if the provider’s billings are properly supported and are allowable under state Medicaid guidelines. Audits performed included Howard University Hospital, Washington, DC and selected pharmacy providers throughout Florida.

UHY Advisors, LLP

Senior Audit Manager II-12/05 to 12/07

Arlington, Virginia

Federal Housing Administration-Senior Manager in charge of 10 staff performing the 2007 CFO Act Audit concentrating in the areas of Multi-Family Subsidy Claims and was responsible for auditing the potential future losses related to FHA’s mission of providing mortgage insurance. This also included the liability for pre-credit and post-credit reform guarantees, and the Loan Loss Reserve Fund.

The Hartford Fire Insurance Company and United HealthCare Insurance Company-American Association of Retired Persons (AARP)-Senior Manager in charge of Financial, Compliance and Contractual Performance Audits for the implementation of AARP’s Call Center Operations and AARP’s Supplemental Healthcare Option Plans for fiscal years 1998 through 2005. As Senior Audit Manager, I worked with a team of over 15 auditors responsible for assessing risk at the financial statement and account level and compliance with contractual agreements. The risk assessment was used as the basis for all testwork performed to determine compliance with the contractual agreements. These audit required an in depth knowledge of Sarbanes Oxley Section 404 Requirements, financial statement preparation using current GAAP guidelines, compliance with Public Company Accounting Oversight Board (PCAOB) Auditing Standards, and SEC 10K and 10Q filing requirements.

Corporation for National and Community Service-Senior Manager in charge of OMB A-123 implementation at CNCS. Assessed risk at the financial statement and account balance level to determine cycles that were considered material and be used as a basis for determining if controls were in place and working as described. Prepared internal control cycle matrices, documenting policies and procedures and controls in place on an organization wide basis as required by OMB Circular A-123. Prepared audit and testing programs for use by the Corporation to test controls identified during our preliminary phase. The COSO Framework was the basis for all work performed under OMB Circular A-123, Management’s Responsibility for Internal Control.

BearingPoint, Inc.

Managing Consultant-09/05 to 12/05

McLean, Virginia

OMB Circular A-123-Management’s Responsibility For Internal Control in the Federal Government-Was responsible for implementing OMB Circular A-123, Management’s Responsibility for Internal Control in Federal Agencies and Sarbanes-Oxley Act of 2002. Prepared programs and standards for testing and documenting controls in place from the entity level to the transaction level. Presented current methodology for implementing policies and procedures to Federal Agencies for compliance with OMB Circular A-123 adopted for fiscal year 2006 and COSO oversight requirements.

University of Alabama At Birmingham-Performed a preliminary assessment of Oracle Security and Controls Analysis for the first year implementation of the Oracle System and 75 Legacy Systems linked to UAB’s Medical Center operations that interfaced with the Oracle Mainframe System. Identified Key Business Processes considered high risk areas where additional testwork was performed.

Kearney & Company, CPAs

Senior Audit Manager-09/04 to 09/05

Alexandria, Virginia

US Administrative Office of the Courts-Senior Manager in charge of financial, compliance and security control audits of the United States Federal District, Bankruptcy, Probation, Federal Public Defender and Bankruptcy Courts. Managed over 8 auditors performing these audits across the United States.

Corporation for National & Community Service-Senior Manager in charge of grants awarded to the National Association of Community HealthCare Centers (Headquartered in Bethesda, MD) with healthcare centers located throughout the United States. Managed four audit teams including 8 auditors organizing and planning fieldwork, preparing audit programs, budgeting, and preparing draft and final reports. These audits required an in depth knowledge OMB Circulars A-102, A-110 and A-133, the Corporations Policies and Procedures related to grant management, reporting standards, oversight and management policy and procedures.

KPMG, LLP

Contract Audit Manager-10/03 to 11/03

Washington, DC

US Customs and Border Patrol (US Department of Homeland Security)-Performed fiscal year 2003 financial statements audit under the CFO Act Audit requirements at the National Finance Center in Indianapolis, Indiana. This audit required detailed analysis of seized property and inventory records maintained throughout the United States for use in federal drug, weapons and child pornography cases.

Tichenor & Associates, LLP

Senior Manager-05/93 to 05/03

Louisville, Kentucky

US Department of Agriculture-Senior Manager in charge of financial statement audits of the Federal Milk Market Program in Cleveland, Ohio for fiscal years 2001 and 2002. The four states covered included Ohio, Kentucky, Indiana, and Michigan.

US Department of Labor-Performed indirect cost rate audits of four states including Florida, South Carolina, Tennessee and California. These audits required and in depth knowledge of OMB Circular A-87 and the Common Rule.

US Department Of Defense, Defense Commissary Agency-Performed Financial Statement Audit for fiscal year 2002 under the CFO Act audit requirements and in conjunction with KPMG Peat Marwick at Defense Finance Accounting Service (DFAS) located in Columbus, Ohio.

Commonwealth of Kentucky, Administrative Office of the Courts-Senior Manager in charge of annual audits of the Circuit Court Clerks, Annual Financial Reports. Completed over 32 audits over a 2 year period. The Annual Reports were prepared in accordance with the Kentucky Administrative Office of the Courts, Program Reimbursement Manual.

State of Michigan, Department of Medicaid Services-Senior Manager in charge or 12 audit staff performing audits of the Medicaid Annual Cost Reports submitted by nursing facilities, hospitals and adult day care centers. Completed over 450 audits from 1999 to 2001. The Annual Cost Reports were prepared in accordance with the Provider Reimbursement Manual, Publication 15. These audits identified unallowable costs claimed by the providers.

Commonwealth of Kentucky, Department of Medicaid Services-Senior Manager in charge of 15 audit staff performing audits of the Medicaid Annual Cost Reports submitted by nursing facilities, hospitals and adult day care centers in Kentucky. Completed over 300 audits and desk reviews from 1997 to 2000. The Annual Cost Reports were prepared in accordance with the Kentucky Medicaid Assistance Program Reimbursement Manual and the Provider Reimbursement Manual, Publication 15. These audits identified unallowable costs claimed by the providers.

Commonwealth of Kentucky, Office of the Attorney General-Senior Manager in charge of audits of Pre-Need Burial Trust Funds Annual Reports submitted by Funeral Homes and Cemeteries in Kentucky. Over 700 Annual Reports were reviewed to determine compliance with Kentucky Revised Statute 367. As a licensed Funeral Director and Embalmer, I was responsible for all contract oversight activity.

Appalachian Regional Commission-Performed interim and closeout audits of grantees located in 10 states throughout the Appalachian Region. Planned, budgeted and staffed all audit teams and reviewed the results of the work performed. Prepared and reviewed draft and final audit reports and forwarded to the Inspector General for approval. These audits required an in depth knowledge of OMB Circulars A-21, A-87, A-110, A-121, A-128 and A-133.

Federal Emergency Management Agency-Was responsible for overseeing special reviews and audits of the Disaster Relief Fund for disasters occurring subsequent to 1992 in eight states including Puerto Rico. Also developed a Disaster Audit Program for FEMA Inspector General and performed closeout audits of Hurricanes Andrew and Opal.

Resolution Trust Corporation and Federal Deposit Insurance Corporation-Performed financial and compliance audits of property management contractors throughout the United States. Worked directly with RTC and FDIC officials in the Washington, D.C. Headquarters Offices. These audits required an in depth knowledge of property management regulations including RTC and FDIC requirements.

Leonard G. Birnbaum & Company, LLP

Senior Manager-05/88 to 05/93

Summit, New Jersey

Environmental Protection Agency-Senior Audit Manager working in conjunction with KPMG Peat Marwick managing and supervising over 30 auditors at 10 Regions and 3 Laboratories. Performed the fiscal years 1992 and 1993 financial statement audits under the Chief Financial Officers Act of 1990 for EPA’ s Office of the Inspector General. We also audited the Superfund Program from 1988 to 1992 at 10 Regions, 3 Laboratories and EPA Headquarters in Washington, DC. These audits included the Superfund Trust Fund, Leaking Underground Storage Tank Trust Fund, and the Asbestos Loan Program.

Tichenor, Ressler & Eiche, CPAs

Staff/Senior Auditor-05/86 to 05/88

(Currently Tichenor & Associates, LLP)

Louisville, Kentucky

US Department of Housing and Urban Development-Conducted audits of Section 8 and Section 13 Housing Developments throughout Kentucky.

US Department of Labor-Conducted audits of the Job Training Partnership Act (JTPA) Program in Missouri, Tennessee, and New Jersey.

Environmental Protection Agency-Performed audits of the construction grants of Waste Water Treatment Plants, state Cooperative Agreements under EPA’s Superfund Hazardous Waste Cleanup Program. I also performed extensive work at EPA’s Headquarters in Washington, DC as an internal auditor for the Inspector General’s Office performing the annual audit of EPA’s Superfund Program.

Education: Campbellsville University, Campbellsville, Kentucky

Bachelor of Science, Business Administration, Emphasis Accounting, 1986

GPA 4.0, Major, Deans List

OMB A-123, Sarbanes-Oxley Specialized Training:

Manager’s Guide to the Sarbanes-Oxley Act-intensive training on design, implementation and threats and dangers associated with undetected internal control weaknesses. The Committee of Sponsoring Organizations (COSO) of the Treadway Commission Framework-Internal Control to Enhance Corporate Governance, including business ethics, internal control oversight process, and SEC reporting requirements.

Security Clearance:

US Department of Defense (DOD) Secret Clearance-August 2006

US Department of Homeland Security (DHS) Clearance-January 2008

Federal Deposit Insurance Corporation (FDIC) Clearance-July 2009

Certifications:

Certified Public Accountant-Kentucky #5286

Certified Government Financial Manager #8972

Certified Fraud Examiner (CFE):

I am currently preparing to obtain my CFE License through preparation for the exam.

Affiliations:

American Institute of Certified Public Accountants

Association of Governmental Accountants

Association of Certified Fraud Examiners

Kentucky Society of Certified Public Accountants

Computer Skills:

Microsoft Office 2007 including Word, Excel, Project, PowerPoint, Corel WordPerfect, Lotus, Database Access. Electronic workpaper preparation software, TeamMate, CCH, and SharePoint.

Relocation:

I am willing to relocate to any part of the country and have no home to sell, no family or children and only my personal effects to move. No furniture or my home contents will be moved. This relocation would be very easy and can be quickly performed in a cost effective manner.

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