Chris Panetta Email and Phone Number

• Execute/Create audit programs for departmental, construction, and city operational audit functions encompassing a complete and objective review of compliance with company policies and procedures. Incorporate insights/expertise from various members of management.• Provide comprehensive audit reports containing realistic and robust recommendations for remediating deficiencies and improving company processes.• Test and evaluate internal controls as required by Sarbanes Oxley Act Section 404. • Partner with management of operations to resolve any issues identified in the audits.• Plan, organize, and analyze materials for internal/external Quality Assessment Reviews. Outline recommendations to ensure compliance with the Institute of Internal Auditors standards and propose continuous upgrades and methodologies.• Aid in the design, implementation, and maintenance of company ERP (Yardi/JD Edwards) security.• Analyze and design segregation of duties on the basis of key controls.• Assist the company’s external auditors, Ernst & Young, on a quarterly and yearly basis.• Conduct and aid in design of investigative audits related to specific issues including but not limited to, fraud detection or irregularities discovered during fieldwork.• Managed and reviewed daily activities of the Staff in all areas of testing pertaining to operational audits, Sarbanes Oxley 404, Executive/Trustee expenses, company credit card reviews, and external auditor assistance.

• Consistently reviewed general ledger ensuring proper recording of income, expense, and balance sheet items.• Assisted in preparation of quarterly reporting, budget to actual analysis, and variance reporting.• Evaluated leasing assumptions and assisted in preparation of annual budget.• Approved staff review of lease documents, accurate recording of rent, SL rent, and expense participation. Advised on corrections and proper recording as necessary.• Reviewed and assessed AR reports and account balances on a monthly basis. • Approved tenant improvement and capital expenditures.• Directed work of staff accountants and provided training and guidance as needed.• Prepared tenant Operating Expense Statements annually or at lease expiration.

• Prepared monthly, quarterly, and annual close for under construction, shell complete, renovation, prospective tenant cost, and management of staff close.• Comprehensive management of all prospective acquisition, development, and sale costs including project budget, approval, and required monthly/quarterly reporting.• Reviewed and approved proposed check run, addressed budget overages, and obtained field approval for usage of overage funds.• Compiled monthly development and renovation draws and coordinated with field managers evaluating accuracy of cost projections and yields.• Assisted with preparation of quarter-end development in progress, completed development, land held for development, and build to suit reporting.• Maintained land/development database and project real estate taxes.

• Analyzed monthly and quarterly recording of income, expense, and balance sheet items for land, proposed, development, and renovation projects.• Assessed recording of lease income and calculation of expense participations.• Prepared assigned monthly development, renovation, and land project draws.• Responsible for proposed project portfolio set-up of new projects, budget tracking, expense approval, month/quarterly closes, and recording of interest.• Ensured proper approval of budgets, invoices, and contractor requisitions for land, proposed, development, and renovation projects.

• Prepared various schedules for execution of monthly, quarterly, and annual close.• General ledger review focusing on consistent and accurate recording of property/tenant expenses.• Timely review and payment of property taxes while maintaining appropriate documentation.• Compiled data and prepared annual/mid-year operating expense reconciliations.• Precise recording of hurricane related expenses and maintenance of schedules.• Performed lease review and input, tenant analysis, and field accounts receivable reporting.• Established and chaired quarterly Staff Accountant Roundtable meetings to enable the department to share processes, information, and suggestions for improvement.