Guillermo Cuellar Email and Phone Number

Senior Accounting Manager for Morongo Resort & Casino a four diamond rated casino, and the largest casino in the state of California. Tasked with the financial management and compliance operations for a property that has over 310 rooms, 3000 slot machines, large venue of table games, poker tables, and a variety of class II gaming ventures.

Develop and manage audit procedures, that monitor the revenue streams, and properly compute and journalize the casino win. Develop and manage advanced variance analysis for the entire gaming spectrum, from drop to financial statements. Develop and manage financial reporting, that effectively comunicates financial data to external users, like State Regulators. To properly direct, manage and oversee all Title 31 reporting requirements with regulating entities. To ensure that all revenue streams, that comprise the Casino Win, have been properly audited and journalized.

Perform external audit engagements for highly regulated resort style casinos with over 200 rooms, 2000 Slot Machines, and a large mix of table games.Ensure compliance with financial covenants including EBITA thresholds and ratio analysis (liquidity ratios, debt to asset ratios, ROI, ROE, etc).Ensure cohesiveness between departmental policies & procedures, internal controls, and the general audit plan for large mature gaming operations throughout Puerto Rico and the CaribbeanReview workpapers created by various Internal Audit Departments, and issue a qualifying opinion.Provide an independent opinion of the accounting function, for various resort style casinos, inclusive of cage operations, pit clerks, gaming and non-gaming audits.

Reviewed gaming efficiencies, for Hard Rock Hotels and Casinos, North American Operations. Contribute to the development of risk based audit programs, to effectively review the financial and operational health of individual Hard Rock Casinos throughout Florida and the United States.Schedule & Conducted Opening Meetings with individual properties to communicate Audit Engagements. Evaluated and tested effectiveness of internal controls for all Casino Operations. Evaluated and tested effectiveness of all financial systems, financial reporting, and accounting functions for Hard Rock Hotels and Casinos. Prepared flowcharts and narratives to determine reliability of all financial systems. Determined the extent of compliance by the property, as regulated by state statue, internal controls, policies and procedures, and applicable law such as Sarbanes-Oxley, and Fincen. Interviewed appropriate management personnel, observed actual practices, and evaluated operational procedures. Provided reasonable assurance to the audit committee, and legal department, on the effectiveness of internal controls employed by Hard Rock casinos in the North American Region.