Michael-Paul G. Email & Phone Number

San Diego, California, Us

• Act as the subject matter expert for the company on accounting treatment and timing of revenue recognition for vendor supported programs/promotions (ASC 705-20 Consideration received from a vendor), billing and collection, systems flow for online and in-store revenue, and matching of sales to cash received• Budget, forecast, and validate the accuracy and completeness of assigned accounts, to include presenting monthly, quarter, and annual variance explanations to senior leaders• Oversee the accounting and validation of sales transactions from point-of-sale to bank deposits for 1,300+ pet care centers, veterinary hospitals and eCom channels as well as lead the company’s reconciliation of daily cash and credit card deposits to store day closing totals, including investigating variances towards resolution and proper recording of identified variances• Develop and manage two teams each consisting of a supervisor, one senior accountant one staff accountant and six India-based contractors for a total of 18• Act as the liaison for both AR and Sales Audit departments with Loss Prevention, Internal Audit, Vendor Operations, Merchants/Buyers, Treasury, IT, store leadership and other internal departments• Accountable for company-wide billings to vendors/clients and the timely collection of related cash, including the resolution of vendor/client disputes of receivables company-wide• Ensure internal controls performed by reporting departments are properly designed, implemented, and operating effectively to address the possible risks of material misstatement. Recommend improvement and/or new controls according to identified risks, and consult the business side on SOX related matters• Improve processes, documentation and policies to align with a maturing publicly traded entity

San Diego, California, Us

Idaho Falls, Id, Us

• Analyzed, quantified, and reported on key drivers and related financial, volume, and market dynamic impacts on performance to hospital, division, and corporate leadership verbally and in writing• Identified root causes of insurance denials and write-offs, developed action plans, and monitored action plans to resolution resulting in a June YTD reduction in denials of 18% and net write-offs of 58%• Oversaw accounting close processes, with principal responsibilities over patient accounts receivable reserve estimates, prepaids, supplies, and joint ventures, including the investigation of financial variances • Managed all labor management processes, systems, and metrics, to include the creation and periodic assessment of budgets, and the review and approval of all requests to hire, resulting in the improvement of various performance metrics such as scheduling accuracy, overtime utilization (down 14%), incremental time (down 26%) and missed meal breaks (down 32%)

Worldwide, Oo

• Planned, designed, lead, and reported on financial and compliance audits of for-profit, not-for-profit and governmental clients in several industries in accordance with GAAS, GAGAS, and Single Audit standard• Guided clients in the correction of material financial misstatements and the remediation of internal control deficiencies identified and quantified during the course of audit procedures• Lead audit and assurance teams ranging from 3 to 15 direct reports consisting of seniors, staff, interns, subcontractors and client Internal Auditors, to meet engagement objectives within budgeted hours • Reviewed the testing, conclusions, and any corrective recommendations of all direct reports, and specialists for accuracy, completeness and adherence to firm, industry, and applicable audit standards • Pioneered the implementation of new audit methodologies, technologies and applied data analytics for the Boise audit practice resulting in improved engagement margins and client satisfaction • Researched and evaluated the impact of new accounting standards on client financial statements, processes and procedures and advised client management on proper adoption • Identified and executed on improvement opportunities in audit processes and, as appropriate, altering testing resulting in reduced the client burden and increased audit efficiency and effectiveness • Designed and implemented individual growth plans comprising training and exposure activities to develop technical and interpersonal skills resulting in strong promotion-ready candidates, increased team moral, and increased client satisfaction• Other projects and activates include M&A due diligence, bond issuance due diligence, grant compliance audits (CPRIT, Single Audit), internal controls testing, and training facilitator

Worldwide, Oo

Oversee audit/attest engagements of various sizes across a mix of industries. Pioneered implementation of relationship and data analytics based shift in testing approach on private company audits as well as consulting other teams on the same, resulting in hours reductions across each engagement and increased profitability.Core Audit/Attest Responsibilities: setting the audit plan, developing client communication maintaining client relationships, project management, leading the field work (including review of staff work), implementing change in audit methodology and innovation tools.Non-Audit/Attest Responsibilities: coordinate necessary level of and mix of staffing, answer and guide staff in assigned tasks, developing individualized team member growth plans to meet individual, engagement and firm goals.Audit/Attest Engagement Types: internal controls compliance, debt compliance, audits under GAAS, and UGG, and application GAAP, and GASB.

Worldwide, Oo

Managed teams consisting of staff, interns, subcontractors and Internal Audit members to meet engagement targets within pre-determined budgets/hours. Implemented new audit methodologies and applied data analytics resulting in improved engagement margins. Principally served the audit/attest needs of new and existing clients within the Healthcare provider and Oil & Gas industries within the Greater Houston area.Non-Audit Responsibilities: - Facilitated various training courses at new hire and intern levels. - Implemented new performance management structure within the teams focused on developing the knowledge, experience, and confidence to prepare team members to take on next level roles. Outcome: Clear expectations and a clear path forward reduced stress both at the team level as well as individually, increased performance and team cohesiveness.- Designed and implemented staff specific growth plans to include self awareness (learning styles, communication styles working styles, etc.) and adaptation to other's styles. Outcome: Improved communication between team members as well as between the client and team members, due to an awareness of previously undiscovered preferences and identification of other's preferences.

Worldwide, Oo

Served the audit and assurance needs of clients within the Education, Healthcare, and Oil and Gas industries within Texas, principally the Greater Houston area.

Us

Analyzed SOX compliance coverage, assisted in compliance testing, helped lay groundwork for full-adoption of COSO 2013 framework. Additionally, I assisted in K1 preparations for multiple subsidiaries.

Santa Clara, California, Us

Created and oversaw an international/multi-departmental team focused on updating and streamlining intercompany lending practices. Recommended changes in intercompany lending process will capture an additional $128 million in revenues/expenses, reduce overall tax liability by $1 million and save an additional 260 man hours. Additional duties included gaining buy-in from overseas accountants on process management implementation, and financial statement analysis.

Worldwide, Oo

Performed revenue analysis, wrote memos, and tested assets, investments, cash, and legal claims for small and large team engagements in the healthcare, energy and banking sectors. I consistently received high marks on all engagement evaluations while working 60-100 hours per week in a hire stress, high performance environment.

San Antonio, Tx, Us

Implemented new workflow and invoice tracking methodology that nearly doubled invoice processing to 120 invoices per day, drastically cut approval turnaround time, and improved relations between schedulers and secondary cost accounting. During this time I also oversaw the Valero Intern Council (40 members) which was responsible for various projects and hosted quarterly executive speakers.

San Antonio, Tx, Us

Being new to accounting, tax, and the oil and gas industry, I readily engaged in department, company, and industry training to achieve sufficiency in state and federal estimated tax payments, book-to-tax adjustments, and industry specific issues. During my time I prepared and filed estimated quarterly income and franchise tax payments, extensions, and returns for various subsidiaries throughout the United States as well as M-1 adjustments.

San Antonio, Texas, Us

• Refocused business development to capture millennial consumers through partnerships with University of Texas at San Antonio and student organizations• Advised management on industry trends among membership base and perspective membership

San Antonio, Texas, Us

• Evaluated and employed solutions for new loan and membership account policies streamlining new account processes resulting in loan portfolio and income growth• Increased member satisfaction, enhanced service efficiency and effectiveness, and boosted data utilization by generating and implementing an electronic member sign-in sheet company wide• Advised management on leadership, branch operations, and membership engagement

Master Of Accountancy, Accounting

Bachelor Of Business Administration (B.B.A.), Accounting

Associate Of Science In Business Administration, Business Administration