Heather Rayl Email and Phone Number
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30+ years of experience in accounting and finance with a focus in SEC reporting, utility accounting, and regulatory matters.In-depth knowledge of the planning and coordination of rate and regulatory studies, including the areas of economics, accounting and finance. Solid oral and written communication skills. Capable of supporting and defending the Company's position in the form of expert testimony before the Michigan Public Service Commission. Capable of leading projects and initiatives and contributing as a subject matter expert in Company-wide initiatives as well as external initiatives (with MPSC Staff, other utilities, and collaborative efforts). Specialties: Technical accounting research, SEC reporting, utility accounting, and utility rate and regulatory analysis
Consumers Energy
View- Website:
- consumersenergy.com
- Employees:
- 6581
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Senior Rate Analyst Iii - Rates And Regulatory AffairsConsumers EnergyLansing, Mi, Us
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Senior Rate Analyst - Rates & Regulatory AffairsConsumers Energy May 2020 - PresentJackson, Michigan, UsPrimarily responsible for determining the overall level of electric and gas revenue needed in order for the company to cover its costs and earn a fair return for its shareholders. Primary responsibilities also include the preparation and coordination of the revenue requirement testimony and exhibits as a witness in the company’s rate reviews before the Michigan Public Service Commission. Further responsibilities include developing and reconciling approved regulatory financial mechanisms.
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Senior Accounting Analyst Iii - Accounting Policy & External Financial ReportingConsumers Energy Nov 2018 - May 2020Jackson, Michigan, UsPrimarily responsible for the research and documentation of technical accounting topics for departmental clients, including GAAP, SEC, and regulatory issues. Responsible for the preparation and documentation of various disclosures in the company’s Form 10-K and 10-Q as well as accounting research and the determination of the appropriate accounting for various company contracts and due diligence projects. In addition, I assisted with the implementation and initial disclosure of the new lease accounting standard ASU 842, Leases.
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Senior Rate Analyst Ii - Rates & Regulatory AffairsConsumers Energy Mar 2013 - Nov 2018Jackson, Michigan, UsPrimarily responsible for determining the overall level of electric and gas revenue needed in order for the company to cover its costs and earn a fair return for its shareholders, including the preparation and coordination of the rate design as an expert witness in the company's rate reviews before the Michigan Public Service Commission. Further responsibilities included: monthly return on equity, return on investment, and cost of capital studies, calculation of the company's Gas Cost Recovery (GCR) factors and filing annual GCR plans & reconciliations, active participation as an expert witness in both the annual plan cases as well as annual reconciliation cases associated with the GCR, development and reconciliation of decoupling and other approved regulatory financial mechanisms, and the preparation and presentation of customer rate analyses.
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Senior Accounting AnalystConsumers Energy Oct 2009 - Mar 2013Jackson, Michigan, UsPrimarily responsible for the coordination and filing of the Company's Form 10-K and 10-Qs. Responsibilities also include:• Coordination and preparation of MD&A of the Company's business outlook as well as various disclosures in the Form 10-K and 10-Qs;• Research and documention of technical accounting topics for departmental clients, including GAAP, SEC and utility/regulatory issues;• Analysis and coordination of the implementation of new Financial Accounting Standards Board Pronouncements.
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External Financial Reporting ManagerFincor Sep 2005 - Oct 2009• Provided technical and managerial guidance to a staff of three.• Responsible for the coordination of the monthly close process.• Primary contact in the preparation of GAAP and Statutory financial statements and footnote disclosures, including Regulation S-X compliant financials and MD&A.• Responsible for the preparation and coordination of all external annual audits and quarterly financial statement reviews.• Responsible for the implementation of the Sarbanes-Oxley Act. Sole in-house resource in the development and coordination of internal control plans over financial reporting.• Developed, analyzed, and maintained the Company’s first earnings per share calculations and workflow support.• Developed, analyzed, and maintained the accounting for share based payment awards. Provided guidance and accounting implementation advice to executives and Board of Directors.• Researched and documented numerous technical accounting topics including insurance/regulatory, GAAP, and SEC issues, including the implementation of SFAS No. 123(R), Share-Based Payments.• Researched, analyzed and coordinated the implementation of new Financial Accounting Standards Board Pronouncements, including SFAS No. 157, Fair Value Measurements and SFAS No.158, Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans—an amendment of FASB Statements No. 87, 88, 106, and 132(R).• Managed the financial reporting for FinCor’s subsidiary Washington Casualty Company, an insurance company regulated by the National Association of Insurance Commissioners and the State of Washington Insurance Department.
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Senior Financial AnalystCms Energy Apr 2004 - Sep 2005Jackson, Michigan, Us• Researched and documented numerous technical accounting topics for departmental clients, including GAAP, SEC and utility/regulatory issues.• Analyzed and coordinated the implementation of new Financial Accounting Standards Board Pronouncements, including the preparation of comment letters to the FASB on Exposure Drafts.• Instrumental in the research and implementation of SFAS No. 123(R), Share-Based Payments.• Coordinated and presented technical accounting updates and educational sessions to various departmental clients and executives.
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Senior Financial AnalystMcare 1996 - 2000• Developed and maintained the liability related to insurance claims incurred but not recorded.• Prepared and coordinated National Association of Insurance Commissioners, State of Michigan Insurance Department, Health Care Financing Administration, Tax and other required filings on a quarterly and annual basis.• Analyzed reinsurance and traditional insurance contracts.• Assisted in the implementation of a Medicare Risk product.• Developed health care expense budget on an annual basis.• Developed the Company’s first regional specific income statements.• Performed settlement analyses related to contracted hospitals such as the University of Michigan.• Performed various analyses of financial data including the analysis of costs related to “Need to Choose” membership.
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SeniorErnst & Young 1993 - 1996London, Gb• Planned, executed and completed financial statement and compliance audits for a variety of health care and financial services clients.• Scheduled staff, budgeted time and expenses and coordinated audits with clients.• Supervised and aided in the professional development of staff assigned to engagements.
Heather Rayl Skills
Heather Rayl Education Details
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Michigan State University - Eli Broad College Of BusinessAccounting
Frequently Asked Questions about Heather Rayl
What company does Heather Rayl work for?
Heather Rayl works for Consumers Energy
What is Heather Rayl's role at the current company?
Heather Rayl's current role is Senior Rate Analyst III - Rates and Regulatory Affairs.
What is Heather Rayl's email address?
Heather Rayl's email address is hr****@****ast.net
What schools did Heather Rayl attend?
Heather Rayl attended Michigan State University - Eli Broad College Of Business.
What skills is Heather Rayl known for?
Heather Rayl has skills like Accounting, Financial Reporting, Gaap, Financial Accounting, Sec Filings, Accounting Research, Financial Analysis, Sarbanes Oxley Act, Technical Accounting Research, 10q, Finance, Account Reconciliation.
Who are Heather Rayl's colleagues?
Heather Rayl's colleagues are Gregory Larkin, Tim Laning, Jodi Leach, Ted Klug, Lindsey Chambers, Ted S, Karen Singleton.
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