(703) 327-5003

Email: calcyn@msn.com

Cynthia James CPA, MGA

SUMMARY
Over 25 years of progressive experience encompassing:
Managing & Organizing Accounting Functions
Federal Government Contracting
Activity Based Costing
Spend Plan Formulation and Monitoring
Preparing Data Collection Requirements
DCAA Audit, FAR, CAS

Developing & Writing Procedures

Incurred Cost Submissions
Internal Control Assessment
Business Process Re-engineering
Participation in restatement efforts
Presentations to Management

DEMONSTRATIONS OF EFFECTIVENESS
Documented operating procedures for Transportation Security Administration (TSA). Result:
Development of desktop guides for cross-training and training of new staff. Desktops developed were
as follows: Unfunded Accrual Estimate, Bi-Weekly Accrual Validation, Accrual versus Actual Trend
Analysis and Payroll Re-classification.
Managed Activity Based Costing (ABC) Model and Spend Plan Monitoring Template for Federal
Protective Services. Result: Utilization of the ABC Model for improving financial data gathering,
analysis, and benchmarking information to headquarters and regional personnel for monitoring and
decision making. Utilization of the spend plan monitoring tool for variance analysis (commitments,
obligations, expenditures, object class, fund codes) to track actual results against planned results.
Supported the development of standardized business processes for payment management for General
Services Administration (GSA) including data gathering, analyzing existing business processes, vetting
and disposition of comments. Result: Standard Reimbursables GSA Agency Policy.
Managed regulatory compliance for AMEC Earth & Environmental. Prepared incurred cost
submissions, labor rate development, and participation in DCAA audit issues. Result: Development,
submission, and audit of incurred cost proposal to bring audited rates to a current status.
Documented J D Edwards One World billing system. Presented mechanics of the billing system to
DCAA. Result: Successful DCAA audit of the URS Billing system.
Spearheaded accounting project to correct inaccuracies in the financial processing (GL, AR, A/P, LD,
Job Cost) for INNOLOG. Result: Data cleansing to present accurate financial data.
Gathered data collection requirements; analyzed current financial controls and processes, prepared
recommendations, analyzed and took steps to address gaps in processes. Result: Laid the foundation
for the future project and financial controls and reporting and provided a framework to re-engineer the
Program Financial Manager (PFM) role to achieve operating efficiency.
Documented and mapped Freddie Mac significant processes/activities by the activity owners, which
included the identification of IT Application related to SOX touch points and process level controls
impacted by IT Applications. Result: Identification of key financial IT Applications impacting SOX
process/activities and key controls for presentation to Price Waterhouse.
Managed and served as Project Leader for Freddie Mac for Operational Risk Oversight Group for the
risk assessment of Data Provisioning Process included documentation of risks, sub risks, control
definition, control assertions (authorization, accurate, complete), control gaps (red, green, yellow), and
making recommendations for procedural improvements.
Result: Presentation of overall risk
assessment of Freddie Mac policies and procedures for presentation to OFHEO and Price Waterhouse.
Managed mitigation of Material Weakness #11 for Finance PMO Group. The weakness addressed the
direct access of users to the production database. This involved meeting with key contacts within the
Freddie MAC organization, providing direction, making key decisions and providing periodic
evaluation of work against stated objectives. Result: Mitigation of Material Weakness #11 for
presentation to Price Waterhouse.

Interpreted and read polices of Freddie Mac for MSOF organization. Process included mapping of
policies to defined transactions and assurance that all transactions were represented as stated in the
policies and that the policies incorporated all transactions. Process included interpretation of but not
limited to the following items: Freddie Mac policies, application of FASB Interpretation No. 45,
transfers of Financial Assets, non performing loans, real estate owned and loans to facilitate. Result:
Assurance of policies and procedures for all transactions and capture of transactions in accordance with
Financial Accounting Standards.
TECHNICAL SKILLS
Deltek - GCS Premier, PowerPoint, Excel, Microsoft Word, Oracle Applications Suite 11i- Federal
Finanicals (GL Accountant), Oracle (BI) Business Intelligence 10.1.3.4, SharePoint, Deltek - CostPoint,
BST Management Systems, J.D. Edwards (One World), Peoplesoft, McCormack & Dodge, Peachtree,
Host, ACCPAC, Federal Financial Management Systems (FFMS)
PROFESSIONAL EXPERIENCE
Consultant
1997 Present
Provide support to Defense Logistics Agency (DLA) for the Stewardship Program in support of Audit
Readiness. Prepare the necessary assertion documentation for the A2R end-to-end business cycles so
that the business and financial results generated by the business cycle/segment reported in the DLA
financial statements and the related accounts satisfy established standards for auditability and ability
to obtain an unqualified opinion on the DLA Financial Statements. Provide support in the review,
development and recommendation of OMB Circular A-123 processes and procedures and Provide
direct support to A2R Business Cycle Teams (BCT) in support of policies, processes and controls.
Preparation and review of Corrective Action Plans (CAPS). (Federal)
Served as Financials/Payroll Functional Lead Transportation Security Administration (TSA) U.S
Department of Homeland Security Created and posted manual adjustments for
differences/discrepancies that are identified between core accounting system (CAS) (Oracle Federal
Financials) general ledger amounts and National Finance Center (NFC). Calculated the funded
payroll accrual estimate on a biweekly basis and provide estimates to FINCEN (U.S. Coast Guard
Finance Center). Created, maintained, and provided functional support for payroll related accounting
codes in CAS and WebTA and for payroll related benefitting unit establishment. Prepared and
submitted monthly payroll metrics. Reconciled the unfunded leave accrual amounts between CAS
(Oracle Federal Financials) and National Finance Center (NFC) data to ensure accuracy and create
manual adjustments for differences greater than the Financial Management Division (FMD)
threshold. Provided assistance to various program offices on the creation and submission of payroll
re-class journal vouchers to be processed in CAS (Oracle Federal Financials). SharePoint
Administrator responsible for setting up and maintaining the electronics records library.
Responsible for further developing and maintaining policies and standard operating procedures
(SOPs) and desktop guides. Queried payroll pay period data from TSAPAY database utilizing SQL
Discoverer.
Created general ledger reports by line of accounting (LOA) utilizing Oracle BI.
Created re-class and TIER journal vouchers. Researched, reviewed, analyzed processes and
developed key findings and recommendations by Treasury Account Symbol (TAS), appropriation,
funding stream, benefitting unit, program project activity (PPA). Provided Program Management
Office (PMO) support for interagency agreements (IAA).(Federal)
Served as Senior Financial Cost Analyst U.S Department of Homeland Security Federal
Protective Services as the administrator of the Activity Based Costing (ABC) Model and the Spend
Plan Monitoring Template, developed standard operating procedures (SOPs), assisted in the financial
monthly processes of Budget Execution and Formulation. Researched, reviewed, analyzed processes
and developed key findings and recommendations.
Maintained monthly data scripts and
enhancements; reconciled Status of Funds (SOF) to USSGL.(Federal)
Supported General Services Administration (GSA) Program Management Office (PMO) for the
Financial Management Line of Business (FMLoB), a government wide initiative to improve the cost,
quality, and performance of financial systems. This support included the development of
standardized business processes for core financial management functions (funds management,

payment management, receivables management, reimbursable management, and financial reporting.

Specifically, the effort included gathering and analyzing existing business processes, vetting and
disposition of comments of standard processes across the Federal financial management community.
(Federal)
Served as Interim Controller for Silosmashers responsible for directing the fiscal functions of the
Finance/Accounting Department to include accounts payable, accounts receivable, payroll, financial
statements, job cost, and fixed assets. (Federal)
Prepared data collection requirements, analyzed current financial controls and processes; developed
best practices in regard to financial activities, and helped lay the foundation for the future project and
financial controls for the Office of Chief Technology Officer in the DC Government.
Served as Project Leader and liaison between business area and IT department for the development of
Remedy for the PFM accounting group. (DC Government)
Served as Interim Controller for INNOLOG responsible for directing the fiscal functions of the
Finance/Accounting Department to include accounts payable, accounts receivable, payroll, financial
statements, job cost, and fixed assets. Served as administrator of Deltek CGS Permier and Project
Leader for general ledger cleanup. Contract support billings, expense reimbursement, project status
reports for Navy Research Lab, DLA, Office of Deputy Chief of Staffs. (Federal)
Prepared needs assessment for Keans & West for accounting application compliance with DCAA,
FAR and other government compliance clauses; designed and implemented a compliance solution for
current and future accounting needs. Served as accounting functional direct advisor for the
enhancement of the Microsoft Dynamics to add allocator, billing, and time and expense modules.
(Federal)
Prepared incurred cost submission for L-3 Communications and served as Project Leader for
subcontracts task force to process $11M in outstanding payments. Contract support billings,
expense reimbursement, project status for Linguist Support. (Federal)
Served as auditor for GTSI responsible for investigating individual vendor balances and making
preliminary determination regarding validity of liabilities for receivers payable and the management
of the reimbursement process. (Federal)
Served as Interim Controller for Marketbridge having ownership and oversight of all financial
operations.
Served as interim General Ledger Manager for General Dynamics to include the following specific
tasks: (Federal)
Assist Sr. Manager with monthly close process as well as monthly, quarterly and annual financial
reporting. Coordinate with other financial managers to ensure corporate reporting and monthly
closing requirements are met in an accurate and timely manner.
Prepare monthly analysis of overhead absorption.
Perform rate allocation process and ensure the proper application of indirect cost rates and rates
to the final benefiting cost objectives.
Support internal and external financial and governmental audits. Maintain internal controls in
accordance with SOX 404.
Perform Hyperion uploads, initial reconciliation of financial statements data to Hyperion data and
maintain mapping of ledger accounts to Hyperion accounts.
Monitor and review analysis of employee expense reimbursement postings to ensure accuracy
and resolution.
Review analysis of balance sheet accounts; ensuring reconciling items are researched.
Preparation of schedules for DCAA audits and external auditors.
Prepared documentation for the mitigation of internal control weakness for Freddie Mac.
Mapped IT (AIM) database to SOX touch points and control points for Freddie Mac.
Mapped transactions to current policies and procedures for Freddie Mac.
Participated in the preparation of audit work papers and documentation for the year end audit for
British Telcom.
Participated in Sarbanes-Oxley Act Fiscal 2004 Internal Controls Project for a major retailer.
Documentation of key processes and identification of controls, testing of controls for design and

effectiveness, identification and correction of deficiencies as related to missing and weak internal
controls.
Performed general ledger functions in the US GAAP and International Accounting Oversight Group
of MCI. Participation in the restatement process in the emergence of MCI out of bankruptcy. (SAP)
Gathered existing documented and non-documented control steps and assessing their accuracy,
completeness, and compliance with regulatory requirements for IT Data Provisioning Dept. pursuant
to Consent Order #24 for Freddie Mac.
Served as Government Accounting Manager responsible for URS billings (CPFF, CPAF, T&M,
FFP). Participated in DCAA Billing System Audit; served as Team Leader in system conversion
from Advantage to J.D. Edwards One World.
Contract support billings, expense
reimbursements, project status for FEMA, DOE, Army, Navy. (Federal)
Prepared schedules for incurred cost submission for Mantech International and served as Regulatory
Compliance Analyst encompassing government audit issues. Gathering cost analysis for contract
support for various agencies (Army, Navy, EPA, FEMA). (Federal)
Prepared incurred cost submission; participated in DCAA audits, contract briefs, indirect rate
development, working knowledge of FAR, DFAR, and CAS, served as compliance advisor,
development of forward pricing rates, developed framework for general ledger for allowable and
unallowable costs per FAR Part 31 for AMEC Earth & Environmental. (Federal)
Prepared audit schedules for Concert Management, Inc. among legal entities. Participated in the
conversion of the British Telecom accounting feed transition to the US accounting operations.
Reconciled accounts (billed and unbilled receivables); prepared journal entries (functional and
foreign). Participated in the data cleansing process of the physical inventory and the conversion from
Oracle 10.7 to 11.0. Processed asset movements and made appropriate additions, transfers, and
disposals between legal entities utilizing Oracle 10.7. Enhanced Asset Movement Statements for all
legal entities and prepared journal entries for the reconciliation of the Fixed Asset Register to the
General Ledger.
Served as IT Auditor for the Retrospective Serialization Effort for capturing, building, and
maintaining data necessary to support Nextels Asset Management system (EMPAC).
Served as Project Leader for the fixed asset project at Signal Corporation; counted, bar-coded and
reconciled 8,000 fixed asset records to Deltek Cost-Point Fixed Asset System. Wrote policies and
procedures for the acquisition, disposition and transfer of fixed assets. Enhanced the collections
process at Robins-Gioia and outlined procedures to be used in the daily collections process. Traveled
to various markets throughout the United States to gather information concerning the conversion of
analog to digital for Nextel Communications. Performed lease administration and profitability
analysis.
Prior 1997
Resources Connection, LLC, Mclean, VA Project Consultant
Canon USA, Inc., Arlington, VA - Manager of Accounting & Budgets
Logicon, Inc., Arlington, VA Cost Accounting Manager
PRC, Inc., Mclean, VA Accounting Manager
BDM International, Mclean, VA Manager of Contracts Accounting
Contel Federal Systems, Chantilly, VA Senior Accountant
IBM Rolm Systems, Vienna, VA Financial Analyst, Contracts & Collections Administrator
Coakley & Williams, Greenbelt. MD General Ledger Accountant
Universal Leaf Tobacco Company, Richmond, VA - Staff Accountant

EDUCATION
Masters of General Administration, Financial Management, University of Maryland, College Park, MD
B.A. Accounting, North Carolina State University, Raleigh, NC
Certificate - Information Systems & Technology/Acquisitions & Procurement
Cambridge Whos Who (2008 2009)
Certified Public Accountant
Clearance