(See end for links to Cover Letter, plus Resumes; 1 Page, 2 Page, 3 Page, and 10 Page.)
Detailed Resume of Principal
NAME Mr. Michael Auman, CPA
ADDRESS 1101 W Main St, Apt 303, Marion, IL 62959, USA
PHONE, EMAIL 1-713-931-2768, maumancpa@gmail.com
LINKEDIN, SKYPE www.linkedin.com/in/michaelaumancpa/, michael.auman
NATIONALITY U.S.A.
EDUCATION CPA, University of Illinois
BS, Southern Illinois University
OTHER TRAINING Continuing Professional Education (CPE), 40 hours annually
Pilot Test (review/edit) CPE courses for a major publisher
Illinois CPA license No. 065.025643
CLEARANCE Secret Clearance granted by DoD in February 2015 (Inactive)
LANGUAGE & Language Read Write Speak
DEGREE OF English Native Speaker
PROFICIENCY Russian Intermediate Level
COUNTRIES OF United States, Canada, Russia, Baltic States, England, Georgia,
EXPERIENCE Armenia, Uganda, Zambia, Papua New Guinea, Jamaica, Germany,
China, Finland
PROFESSIONAL American Institute of Certified Public Accountants
SOCIETIES
EMPLOYMENT RECORD Thirty+ years of business and humanitarian experience
Deliver Management Consulting Services (MCS) to governments and clients in several industrial sectors through proven leadership in public accounting. U.S. and international experience in: general and financial management; business development; project management; change management; capacity building; restructuring; institutional strengthening; strategic planning; M&E; startups; turnarounds; mergers; audit; finance (Large-Scale, SME, Micro); human resources and administrative management; executive search and placement; training. Experience includes leadership on projects in the $100M range. Perform sole engagements and lead teams with fewer than ten direct reports. Can effectively direct several projects simultaneously.
Have experience with USAID, WB and IDB, along with strong technical skills to fulfill the compliance and financial reporting requirements of any donor group. Have M&E experience with HIV/AIDS programs in Russia and Africa. Also have collaborated on EU, TACIS, and PHARE projects during broad business development and consulting activities, primarily in Eastern Europe. Familiar with the EC and EDF for ACP/OCT countries, as well as USG standards imposed by FAR, AIDAR, and the OMB. Knowledge includes OMB Circulars A-122 (Costs for Non-Profits) and A-133 (Single Audit).
Employ a fundamental A-B-C approach to effectively manage all projects. The methodology is highly successful in any environment and can be described as follows.
Assess the current circumstances and the desired outcomes.
Identify Best Practices to develop and achieve the project goals.
Successfully Consummate the project through a realistic work plan.
Utilize proven leadership skills to solve problems and provide services for governments and several industrial sectors. Essentially, twenty-five+ years of experience can be classified as follows with some overlap.
Government (incl. Operations, Taxation, Education) - 10-15 years
Hospitals and Healthcare (incl. Operations, Finance) - 10 years
Banking, Financial Services, Insurance, Real Estate - 10 years
Manufacturing, Utilities, Energy, Retail - 5-10 years
Employ Best Practices technology and diversified experience in financial and administrative management to make objective assessments of organizational structures, operational workflows and reporting requirements. Direct and perform operational and financial audits with objectives to strengthen internal controls and optimize operations through organizational restructuring, management and procedural changes. Recommend changes for improved performance and greater profitability while introducing supply chain concepts.
Strong track record implementing controls, increasing revenue opportunities, controlling costs and improving executive decision processes. Maintain a go-to presence via expansive knowledge during the solutions implementation process. An analytical manager with a can-do attitude and the flexibility to quickly adapt to changing conditions and achieve successful outcomes in difficult environments.
Around twenty years of involvement in emerging and developing countries, assisting large and small enterprises in the implementation of international standards in financial management and business practices. Excellent understanding of operational issues related to business, accounting and financial management conversion for enterprises in the NIS. Proven ability to develop productive relationships with foreign managers while introducing organizational improvements.
AREAS of EXPERTISE
FROM 1998 TO PRESENT
EMPLOYER Michael Auman, CPA – Houston, Texas, USA; Europe;
Beijing, China; Kingston, Jamaica;
Port Moresby, Papua New Guinea;
Tomsk, Russia; Kampala, Uganda;
Ndola, Zambia; Yerevan, Armenia;
Riga, Latvia; Tbilisi, Georgia.
POSITION HELD AND
DESCRIPTION OF
DUTIES Managing Director – Management Advisory Services
Business Development – Conducted an informal, external analysis of workflow systems and procedures under Texas Medical Center (TMC), an organization purported to be the largest concentration of hospitals, clinics, and technical/medical staff in the world. Communication systems, workflow processes and protocols were found deficient, particularly at Harris Health (HH) where care is delivered to the poor and marginalized in Houston. Proposed an internal review of workflows and internal controls that would generate a basis for restructuring, change management, performance improvement and cost control. This project was proposed to be completed by a Consultant/Manager utilizing internal staff, or by an external consulting group led by the Consultant/Partner. Neither option was chosen by TMC or HH although the latter agreed that reform is necessary. The TMC Board was alerted and the problems associated with ineffective and inefficient health care delivery remain a drain on public resources.
Management - Recruited and processed by a major employer and defense contractor for a long term financial assignment in Afghanistan. This process occurred from October 2014 through June 2015, during which time I successfully completed employment and Secret Clearance applications, medical forms and procedures, psychological tests, fingerprints, and numerous other forms and waivers. By the end of this nine month period, DoD had cancelled two contracted positions with DynCorp (the last cancellation three days before my departure) and the employer had nothing further to offer. DynCorp and DoD dismissed me with impunity and my passport contains an unused Visa for Afghanistan.
Enterprise Creation - Co-founded a firm in Eastern Europe that assists companies with plans for international expansion, particularly companies that wish to enter US markets. Advised and assisted clients regarding programs that offered: choices of location; contact meetings with prospective partners and financiers; communication and media services; strategy and marketing services.
Business Development - Collaborated (as CFO) with a medical, IT, and leadership group in Germany that developed smart cards and healthcare information systems programs to improve healthcare delivery. The company secured smart card patent rights in over twenty countries and developed a $600M business plan to implement systems worldwide. Program contracts were signed in two countries (Peru and Georgia) but financing became an issue. Contacts were established with the US International Trade Administration in Beijing, China, as well as Chinese government and diplomatic officials, during an intense efforts for resolution.
Executive Search and Operations Management - Recruited and managed (as Chief Operating Officer) a national network of senior level executive search and placement consultants (entitled Senior Vice Presidents) to source new business and deliver C-suite hospital executives to facilities throughout the US. Screened resumes and interviewed select senior management executives from candidate pool, ranking the individuals according to client specified profile/criteria. Presented a summary report of finalists and recommendations for client review and action. For reference, see: www.networkjoblist.com/
Business Development - Generated an interest in my broad, diversified background with the leadership at The University of the West Indies (UWI) and traveled to Jamaica to present my qualifications for service as CFO or Contract Consultant. Demonstrated the capacity to adress operational, financing and reporting issues spread across three major campuses and the fifteen countries served by UWI. Explained how my A-B-C approach was appropriate for all projects in any organization and 100% effective in achieving realistic expectations.
General Management - Proposed by KPMG for the leadership role on projects in Armenia, Namibia, and Myanmar. The work in Armenia was a major $250M multi-year infrastructure development contract for Millennium Challenge Corporation that included the building of roads and irrigation canals. The Global Fund project in Myanmar involved the management of two divisions of personnel engaged in the oversight and delivery of HIV/AIDS drugs and health services at over 200 locations countrywide.
Business Development and Project Design – Created a strong interest and met with officials in Papua New Guinea to explore a consultancy as Senior Advisor to the CEO of the country’s Sustainable Development Program funded with $50M annually. Presented qualifications and demonstrated the capability to achieve specific goals that included: ensuring the design and implementation of people development processes and project management tools; providing business management training to facilitate the installation of work processes and sound ethics; transferring business skills by coaching and supporting senior/subsidiary executives to meet forecasts; trouble-shooting organizational issues and evaluating potential partners.
Executive Search and Operations Management - Recruited and managed (as Chief Operating Officer) a national network of senior level executive search and placement consultants (entitled Senior Vice Presidents) to source new business and deliver C-suite hospital executives to facilities throughout the US. Screened resumes and interviewed select senior management personnel from candidate pool, ranking the individuals according to client specified profile/criteria. Presented a summary report of finalists and recommendations for client review and action. For reference, see: www.networkjoblist.com/
Monitoring and Evaluation – Conducted foreign organization system reviews for the National Institute of Health (NIH) on grantee organizations (in Russia, Uganda and Zambia) involved in the research, diagnosis and treatment of HIV/AIDS. The objective of the operational and internal control reviews was to assist management and promote the effective and efficient use of grant funds. Discussed findings and recommendations with operating management in the field before presenting a final report to senior management at the NIH.
Project Proposal and Design – Completed a study tour and led a team (as Chief of Party) that prepared a proposal for donor support of Accounting Reform in Armenia. The plan focused on solutions to obstacles facing the accounting profession by: training qualified accountants to meet demand; establishing a self-regulating body to control professional standards; implementing a new accounting curriculum to better educate accountants.
Capacity Building and Anti-Corruption – Advised and assisted in the reorganization and financial strengthening of the State Revenue Service in the Republic of Latvia. This World Bank project focused on tax and customs operations, with a mandate for improved organizational/procedural efficiency and anti-corruption measures. Project deliverables included recommendations for: an organizational restructuring; enhancements to business planning, budgeting, asset management, operations, and personnel; the introduction of Western style auditing and review techniques.
Enterprise Assessments – Directed a team in the Republic of Georgia that performed financial evaluations of the six most important companies (Telasi, Sakenergo Generatsia, Sakenergo, Saktransgas, Saknavtobi, Georgian Gas International Company) within the energy sector (utilities, gas and oil) to determine an appropriate course of action for interested donor and investment groups. The companies involved were engaged in the extraction of natural resources as well as the generation, transmission and distribution of electricity. This USAID project examined the feasibility of completing a certified financial audit or alternative procedures for these energy companies. The final report described the state of financial recordkeeping at the companies along with attendant problems and recommendations for further steps toward privatization. Possible follow-on engagements that were identified included a Report on Internal Control and limited Operational and Management Audits.
Training and Education - Reviewed and edited Continuing Professional Education (CPE) courses for a major publisher and distributor before release. Examples of courses completed and/or tested since becoming a CPA in 1976 include: Guide to Operational Auditing; Budgeting by Department and Functional Area; Commercial Banking; Overview of Governmental Accounting; Audits of State and Local Governments; Accounting Profession Reform-Restoring Confidence in the System; Grants Management; Internal Control and Fraud in Government Engagements.
Investment Management - Analyzed security investments with both fundamental and technical methodologies, making buy/sell decisions according to market trends. Traded stocks on the NYSE, AMEX, and NASDAQ, taking gains/losses according to breaking news and stock movements. Researched and shared public information with investors/traders.
Business Development - Emailed, called and met with banking and consulting personnel in London to demonstrate my interest in pursuing international consulting activities. Visited the offices of EBRD, Maxwell Stamp, High-Point Rendel and others to present my skills in financial and general management.
FROM 1993 TO 1998
EMPLOYER Peace Corps of the United States – Estonia and Russia
POSITION HELD AND
DESCRIPTION OF
DUTIES Business Advisor – Management Advisory Services
Functioned as a team player to provide technical business assistance in the Former Soviet Union, which involved living on-site and studying the Russian language. Stressed the use of ethical behavior and appropriate levels of transparency in government.
Advised Estonian government officials on diverse business matters. Responsibilities included that of Chief Financial Officer for the privatization and commercial development of a former military port – a $100 million project proposed to create hundreds of jobs in mostly rural communities east of the capital, Tallinn. Related activities included business plan compilation and review, finance sourcing and operational controls.
Anti-Corruption – Monitored and advised to prevent a multi-million dollar financing fraud submitted to US financiers and a major public corporation. Discovered improprieties through strategy meetings with government officials and project developers, secured documents to expose improper business arrangements, and presented findings to US investment bankers and corporate executives that chose to withdraw from the international deal.
Project Evaluations – Explored local, regional and national project opportunities with government officials, developers, private investors and investment bankers.
Economic Planning – Evaluated the compilation of economic and other data by government planning officials and recommended that the processes/procedures be reorganized to improve the quality of local and regional development plans.
Business Consultations – Advised and assisted small and medium size business (SME) owners with start-ups, expansions and operations improvements. Distributed bi-lingual Business Plan instructional booklets and assisted management with compilation and implementation where necessary. Introduced the Supply Chain concept to reduce costs and increase productivity.
Community Development – Coordinated efforts with PVOs and government to provide training materials and educational programs for local businesses and residents. Included were a management-training program and multi-media community health awareness program. Prepared grant proposals to secure funds for communication, recreation and tourism projects.
Training Programs – Instructed and trained business owners and students in accounting and control methods that would facilitate operational and procedural efficiency and effectiveness. Created and installed a basic business training program to solve problems in industry.
Business Development – Advised and assisted diverse international business groups to cooperate and partner on projects where mutual benefits and synergism were likely to occur.
Collaborated with the Mayor and officials of Vladivostok, the largest city in the Russian Far East, to develop a plan for economic transition that would redeploy capital assets, restructure departmental operations and streamline routine administrative procedures. Plan strategy focused on a coordinated effort with regional authorities and the optimum utilization of limited resources.
Presentations – Presented Western style management concepts and forecast targeted results for municipal operations to senior city government officials after completing a review of planned construction, budgetary constraints and environmental concerns.
Restructuring – Cooperated with senior city officials on a project to determine an optimal structure and staffing for municipal government. Priority considerations were given to devastating sanitation and water pollution problems coupled with a very limited budget strained by tax collection delinquencies.
Economic Development – Analyzed data to assess the impact of government spending on economic development plans. Advised officials of fundamental infrastructure and other requirements necessary to successfully market the city and region to investors.
FROM 1979 TO 1993
EMPLOYER Auman Associates – Dallas, Texas; Atlanta, Georgia
POSITION HELD AND
DESCRIPTION OF
DUTIES Managing Director – Management Advisory Services to clients
that included Fortune-listed companies
Delivered general financial management consulting services to clients in various industries including: hospitals and health care; manufacturing; retail; energy; banking, financial services and insurance. Project oriented consulting with a focus on the accomplishment of specific objectives. Performed sole engagements and/or led teams with fewer than ten direct reports. Effectively directed several projects simultaneously. Examples of services delivered include the following:
Financial Management / Consulting
Acquisitions – Reviewed and evaluated potential acquisitions for companies through record examination, analysis and projection, thereby reducing purchase price and identifying optimal integration with existing businesses.
Divestitures – Advised and assisted senior management in the divestiture of an operating division. Served as interim financial officer and oversaw accounting operations (receivables, payables, etc.), general ledger preparation and financial reporting. Implemented procedures to reduce receivables collections periods and minimize further inventory investments.
Feasibility Study – Consulted to establish the project design of a feasibility study to evaluate the economic and social impact of a major capital equipment and facilities expansion for an oil refining and distribution company.
Financial Reporting – Prepared assorted financial reports (including financial statements and analyses, budgets and forecasts, etc.) for internal and external distribution via personal computers and popular software programs.
Financial Audits – Conducted financial audits, completed consolidated financial statements, and prepared tax returns to satisfy various reporting requirements.
Business Surveys – Surveyed business and financial operations with the objective of proposing a course of action to improve bottom-line results. Collaborated with executive management to assess organizational needs and decide on project implementation.
Business Consultations – Advised and assisted small/medium enterprise (SME) development through business plan preparation, financing arrangements, restructuring, and training.
Productivity Improvements – Conducted productivity studies and profitability analyses to evaluate business operations and provide management with strategic plans for future growth.
Portfolio Reviews – Acquired and utilized securities and insurance licenses for client development and a technical/marketing knowledge base to facilitate consultations. Evaluated individual and business needs to ensure adequate insurance coverage and an appropriately diversified investment portfolio for optimal performance.
Business Finance – Consulted with financiers and borrowers concerning suitable financing packages that included small business/personal loans, accounts receivable financing, factoring, leasing and inventory/collateral loans.
Hospital Administration – Improved a hospital’s admitting procedure, prepared job classifications for all personnel, and evaluated various professional services via financial/operational analysis.
Record Recovery – Reconstructed and reviewed financial records for municipal governments to ensure the propriety of reporting and compliance with regulations.
Financial / Operational Auditing
Audit Programs – Created and installed an operational/financial auditing program for an international manufacturer and distributor of consumer and industrial goods.
Internal Control Reviews – Performed internal control reviews for a major manufacturer that included examinations of: purchasing operations; inventory costing and valuation; warehousing and shipping procedures; product development operations; data processing systems security and backup.
Management Audits – Conducted extensive operational and financial reviews that encompassed the full range of retail activity through the sales audit and advertising functions.
Policies and Procedures – Conducted a comprehensive review of commercial loan policies and procedures involving leasing, equipment sales financing, accounts receivable lending, factoring, collateral and signature loans. Financial and operational auditing focused on procedural compliance and detection of fraud.
Management Information Systems – Reviewed management information systems reporting for propriety and distribution, simultaneously evaluating internal control procedures.
Joint Ventures – Reviewed corporate treasury and venture capital operations, including a joint venture proposal that was developed to facilitate shopping center construction and management. Researched and developed the tax implications of diverse business strategies.
Financial System Reviews – Conducted reviews that included the budget processes, account classes and variance reporting. Reviewed revenue and expenditure systems, documenting and evaluating internal controls for compliance and adequacy. Examined procurement functions for propriety, including proper authorizations and accounting.
General / Operations Management
Business Development – Created a database of associates and prospective clients for use in sourcing new business while maintaining a competitive posture in the marketplace.
Career Development – Advised and assisted in the formulation and execution of customized executive marketing programs, which resulted in career growth and development for clients.
Clinical Treatment - Performed clinical treatment and emergency transport in a hospital and healthcare environment to save and preserve lives. Developed an excellent rapport with physicians and medical staff.
Conflict Resolutions – Demonstrated exceptional diplomatic skills when negotiating conflict resolutions with senior institutional administrators and government officials.
Information Systems – Collaborated with health care managers, practitioners and educators, on a regional health information system project to enhance the allocation of limited resources.
Interim Management – Served as interim financial or operations officer for companies during periods of transition. Planned and directed special projects in conjunction, utilizing existing staff when possible. Supervised managers / professionals and attendant staff.
Management Review – Reviewed lessee business operations and financial records to determine compliance with contractual obligations and the propriety of payments to lessor.
Operations Management – Created the role of trouble-shooter for senior management and subsequently completed various operating assignments.
Policies and Procedures – Developed and implemented policies and procedures to facilitate the operations and growth of a virtual Internet company with partners dispersed nationwide.
Preventive Maintenance – Established preventative maintenance procedures for physical plant and other facilities based upon operating requirements and cost/benefit analysis.
Product Evaluation – Reviewed and revised the content of an Internet-based business diagnostic program which was developed to provide comprehensive assistance to small and medium sized businesses.
Property Management – Managed residential properties including single and multiple family units. Developed land and buildings as warranted. Arranged sales based upon economic and market conditions.
Restructuring – Introduced changes in organizational structure and operating procedures to enhance effectiveness and efficiency of operations.
Startups – Advised and assisted in the startup of traditional and Internet-based business ventures to enhance the product or service offering and increase the potential for success.
System Development – Developed an automated price authorization system for a national sales and marketing organization to improve the review of non-standard price requests and expedite the approval process.
Human Resources / Administrative Management
Employee Benefits – Examined and evaluated various employee benefit programs to ensure the dissemination of stated benefits and the propriety of costs. Interacted with insurance and pension plan personnel in the resolution of complaints.
Insurance and Risk Management – Solicited bids for insurance coverage based upon realistic market values and loss expectations. Evaluated costs of coverage versus probability of loss to ensure optimal position.
Labor Relations – Advised and assisted with both recruiting and outplacement efforts for management and staff in order to satisfy identified changes in personnel requirements during a company’s liquidation.
Labor Unions – Examined the propriety of corporate dealings and financial transactions with various labor unions.
Legal Matters – Arranged for legal counsel as appropriate in various civil matters. Completed and presented financial project work for the court’s consideration in business bankruptcy proceedings.
Personnel Administration and Budgeting – Created job descriptions and specifications for personnel in all departments of a hospital, subsequently reviewing pay rates and preparing operating budgets through collaboration with line managers.
Worker’s Compensation – Reviewed the handling of claims and interaction with government officials to determine the propriety of associated actions and costs.
Training
Change-Management – Conducted business meetings with management groups for information transfer and to facilitate the implementation of new concepts and procedures.
Management Development – Facilitated the development of business managers in various aspects of operations and financial management through instruction and other informal knowledge transfer methods.
Training Materials and Presentations – Prepared and edited instructional materials to facilitate training programs in both classroom and boardroom sessions. Created and developed presentations for business groups to explain the methods and procedures required to implement desired organizational changes. Presented educational and informational programs to business and student groups.