Craig, Certified Public Accountant -
My private practice activities
include management consulting as an interim
controller; general accounting services and income tax preparation.
Consulting activities are primarily controller/CFO level
functions provided on a part time or temporary basis to firms in
need of short term, competent accounting and systems support.
The primary focus of my firm is working with emerging businesses
and start-ups to help them develop an accounting and reporting
system that works.
preparation services are provided for individuals, corporations,
partnerships, estates and trusts. General accounting
services include compilations of financial statements,
consulting on financial & tax strategy,
accounting systems, business planning and type of entity
decisions - advising new businesses on formation of corporations
and business structures.
Polymeric Interconnect, Inc.,
a technology research and development
firm whose products are polymer based electronic materials used in advanced
printed circuit board, Radio Frequency Identification & solar photovoltaic
applications. Responsibilities involve strategic planning as well as all
financial functions - A/P, A/R, G/L, payroll, billing, fixed assets, banking
relationships, cash management and financial reporting. See
CONSULTING PROJECTS HAVE INVOLVED:
Development of the long term financial plan for a
local water district, incorporating the cost of infrastructure replacement
over sixty years to arrive at the revenue requirements for operating and
capital budget funds that
were then used to derive the water and sewer rate structure.
Other services performed for the District included assistance in preparation
of monthly financial statements and the annual budget, providing support
with a computer conversion and
interviewing, hiring, training, and evaluating employees in areas of
accounting and office procedures. Prepared account reconciliations / audit
lead schedules and interfaced with the District's
Consulting engagement whereby my primary
responsibilities were in assisting the corporation's attorneys in preparing
for litigation. This involved extensive research of the company's historical
accounting and operations records in order to recast various financial and
operational information in a format suitable for presentation in a legal
Contract services to
C.P.A. firms. Experience in this area was in the capacity of senior auditor
for the audit of a large local water district and other work with governmental
clients, predominately rapidly growing water districts in the South Orange
County area. Major responsibilities involved supervision of audit staff,
development and implementation of audit programs for the annual audit as
well as special purpose audits (construction bond issues). Audit programs
developed detected substantial discrepancies in overpayments to vendors,
resulting in identifying over $400,000 of duplicate
payments which were refunded by vendors.
Management advisory services to the
Districts included general accounting support, water rate analysis studies,
investment income allocation analysis, calculation of arbitrage earnings
rebatable to the U.S. Government, provided consulting with governmental
accounting standards and development of spreadsheet macros for roll-up of
financial reporting in governmental funds format. In other contract services
to C.P.A. firms, I provided income tax
corporations, partnerships and individuals in diverse
industries, tax planning
services, and custom spreadsheet applications for clients.
diligence audits / investigations.
support involving civil fraud, IRS disputes, marital dissolutions and audit
functions and related support for small to medium sized businesses.
the financial sections of business plans for startup and existing enterprises.
Accounting systems implementation,
computer systems consulting, conversion and staff training.
Year end audit
support - working with the company's internal staff and/or auditing firm,
providing support for clients preparing for their annual
Account Reconstruction - to square the balances of subsidiary ledgers to
the general ledger, in order to help withstand the test of an
Bank and general ledger account analysis and reconciliation.
preparation for individuals and corporations.
Helping emerging companies or those in
transition at making existing systems work better.
in corporate reorganizations and non-statutory debt restructuring -
this involves helping
a company with a viable future to affect an arrangement with its
unsecured creditors, thus helping to avoid formal bankruptcy
Partner - The Interim Controller, Inc. - Orange County Division. The Interim
Controller organization is an accounting based management consulting firm
that provides controller level and CFO functions
on a temporary basis to firms who are in need of short term, competent
accounting and systems support.
As a consultant to a Bally Manufacturing subsidiary, my responsibilities consisted of
researching and documenting historical accounting transactions and preparing
exhibits for use in audit negligence litigation. This required development
of extensive spreadsheet applications in order to document the audit trail
of relevant transactions. As a result of this engagement,
I was exposed to a multitude of accounting
legal concepts and worked directly with the chief
litigator of a law firm that was recently (8/2007) ranked among the Top 10
of "America's Best Corporate Law Firms."
Senior Accountant at Schoonover
Accountancy Corporation, Certified Public Accountants
Services provided are income tax preparation (60%); management
consulting (20%); and general accounting services (20%). Tax
services for individuals, corporations, estates and trusts.
Management consulting includes financial & tax strategy,
accounting systems, business planning and type of entity
decisions- advising new businesses on formation of corporations
and business structures. General accounting services include
reviews and compilations of financial statements.
at St. Mary Lodge & Resort, Glacier National Park, St. Mary,
http://www.stmarylodgeandresort.com/ - operated by Delaware
North Companies Parks & Resorts
As a sabbatical from my usual consulting
activities, I accepted this seasonal salaried position for the
summer of 2007 in my home state of Montana.
Responsibilities included financial reporting - compilation of
daily, weekly & monthly sales reports for lodging, retail, food
& beverage operations; bank deposits; credit card
reconciliations; A/P invoice processing; payroll for more than
200 employees; billing and handling customer chargeback's;
Safeguarding substantial cash operating funds; supervision
of five cash room employees and one staff
accountant; training cashiers on cash handling procedures. I reported
to Delaware North Companies onsite General Manager.
Financial Officer & Controller for BCM
Accessories, Inc., I managed accounting and reporting functions and was responsible for all investment, cash management,
financing, inventory, and computer hardware / software solutions. Managing a six person
accounting staff, and reporting to the CEO, I oversaw
the financial functions of this apparel
manufacturing / design firm from startup in 1993 to $14 million in revenue.
consistently maintained a 70%+ gross profit margin with out-sourced
production and minimal employees. Responsibilities also involved
participation in all day to day management decisions including production
scheduling, purchasing, product design, government compliance and human
resources. Responsible for installation of a Novell network and conversion
to Macola accounting software, which proved critical toward providing
effective inventory controls, production scheduling and management
Manager of Special Projects
at Humphreys & Associates, Inc., reporting to the COO. Responsibilities included documenting the company's internal
processes and controls, preparation of special reports, providing computer
assistance & support to the employees and consultants, performing procedural reviews & analyses, preparation of audit schedules, internal
audit, hardware & software solutions. Provided assistance with financial management, budget
analysis, financial reporting, internal auditing & problem identification /
resolution. Humphreys & Associates, Inc. is a
defense industry management consulting firm. See
Treasurer at Navco Security Systems, I was instrumental in the
turnaround of this former Wickes Company subsidiary; responsible for all
financial management and reporting functions, including each of eleven previously
autonomous branch offices. Accomplishments included obtaining the Company's first audited, unqualified opinion on its financial statements;
extensive collection of past due receivables; implementation of
effective order entry / inventory
established procedures for business unit accounting, internal
financial controls and corporate expense allocations.
Formed a new entity
that provided equipment leasing options to customers; supervised a staff of six, managed hardware and software conversion. The company
was highly leveraged, requiring extensive vendor contact and exceptional
cash management skills. I left this company on very good terms
after which they became a client. See
As Assistant Controller
at Spaulding Equipment
Corporation, responsibilities included hands on accounting & internal audit functions for this
manufacturing and engineering firm engaged in the mineral extraction
industry. Reporting to the Corporate Treasurer, I obtained a broad knowledge
of accounting processes and practices, including forecasts, budgets, general
ledger, payroll, inventory, accounts payable / receivable, financial
reporting and tax compliance. I was instrumental in converting
the books and
records from a manual general / subsidiary ledger system to this company's
first computerized accounting system. See
Due to the sensitive and confidential nature of
some of the services
performed, the names of certain clients are not disclosed here. Further information may be made available upon inquiry.