Bike

My ability to work with associates and all levels of management is supported by my time as a corporate internal auditor, a controller, a manager of a bicycle shop and as a sergeant in the Marine Corps.  

As a component of the Sarbanes-Oxley (Sox) environment, I tested controls associated with financial compliance, inventory control at both store level and at the 6 warehouses utilized by Smart & Final, wrote the policy & procedures for the physical inventory process at store level and for the cycle count process conducted at each of the warehouse locations. Additionally, I worked with the Legal department to ensure compliance with State and Local rules, and regulations.  As such, I believe my experience will add value.

Responsible for Sarbanes-Oxley (SOX) section 404 testing to include all phases of the internal audit process from planning, testing through reporting of operational Physical Inventory at store level and cycle count process at 6 warehouse locations, financial and compliance audits. 

Responsible for developing a corporate level audit plan for completing SOX compliance testing procedures for business process testing.  Responsible for ensuring the company complies with the requirements of the external auditors in all areas of SOX documentation and testing.  Responsible for ensuring testing is completed efficiently, effectively and in a timely manner.  Coordinate SOX process with external auditors (Ernst & Young and KPMG) related to Physical Inventory at store level and cycle count process.

Responsible for working with and managing the resources used to complete the documentation and testing related to SOX, other projects coordinated with the external auditors (both direct reports and non-reporting personnel) and with external consultants.  

Prepare and provide regular verbal and written reports regarding the status of the SOX process to senior level executives throughout the organization.  

Provide support, as requested, to external auditors during audit of the company's financial statements.

Responsible for planning, coordinating and executing the physical inventory schedule for Smart & Final and Smart Foodservice stores.  Perform audits on physical inventory data; provide gross margin and results to the accounting department.  Responsible for the development and continuous improvement of the written policy and procedures for physical inventory and cycle count process.


Manager, Store Inventory, Audit & Control 

Analyzes cost center, account expenses variances, and interacts with vendors and all levels of management regarding all expense processing, rebate processing and related control issues.  Analyzes and balances daily account activity of rebates process.

In conjunction with the Director, Financial Services ensures that the department is adequately staffed, trained, and operating efficiently, effectively and in compliance with company policies and procedures.  Supervises the day-to-day activity of the corporate expense payable clerks (responsible for processing all capital and expense payments) and rebates clerks, ensure all payments and vendor billing are completed in an accurate and timely manner within policy. 

Responsible for maintaining the balancing, processing and control of the Accounts Payable and Rebates Systems.  Review and approve all new vendor set-ups in the accounts payable system.  Oversee daily physical printing of Cheques for payment to vendors. 

Manage and review all expense accruals, amortizations and related balance sheet reconciliations.  Prepares journal entries as necessary to ensure accurate and timely completion of the close process.  Assists Director in analyzing accounts to determine reasons for account variances.

Responsible for recommending improvements to the expense payable process to management.  Assists Director in implementing changes and improving the efficiency and accuracy of the department.  Assists Director in developing metrics to measure and monitor the performance of the Accounts Payable and Rebates processes.


Manager, Expense Processing & Rebates

Assist Director and Manager of Internal Audit in executing the Corporate Internal Audit strategic plan in order to address and mitigate significant business risks and to evaluate and test the internal control structure of corporate operations.  

Draft formal reports to CEO, Senior Vice-Presidents, Directors, and Department Managers outlining scope, objectives, risk, procedures performed, and recommendations to improve and enhance the internal control environment, in accordance with established Internal Audit reporting guidelines and procedures.  

Perform financial, operational, and compliance audits of store and warehouse operations to include identifying applicable operational and financial issues by effectively and efficiently applying knowledge of the company’s operations and industry practices to audit matters.  

Assist Business Process Owners (Senior Vice-Presidents, Directors, and Department Managers) with SOX (Section 404) business control documentation, testing and acted as liaison between Ernst and Young and Smart and Final during testing.  
 
Assist with special assignments and projects as directed by the Director and Manager of Internal Audit.  Special assignment departments audited include the Legal, Construction, and the Buying Department.


Internal Auditor

Responsible for the financial performance of two airline-catering locations with $50 million in combined annual sales.  Create performance reports, which include forecasting, budgeting and analysis for the General Manager of the unit and Regional Controller.  Sustainable Cost Leadership Team leader and Manager of administrative departments including, accounts payable, accounts receivable, and payroll.

Provide administrative direction for control processes in inventory control, purchasing, receiving, consumption analysis, storeroom operations, and meal management at both locations.  Maintain vigilance of essential performance areas in work force planning and controls, food cost, and all other cost areas.  Conduct price verification audits of menus to ensure proper reflection of cost involved.  
 
Designed, implemented, and manage procedure using an Excel tracking program and inventory control procedures for Airline owned meals for Los Angeles and San Francisco that have eliminated penalties to United Airlines.  Cost savings equated to $96,000 and $120,400 over a three-year period in Los Angeles and San Francisco respectively.  

Designed, implemented and manage an Excel forecasting matrix for scheduling weekly workforce needs in order to control and reduced payroll.  By analyzing and forecasting meal volume and adjusting meal production per hour based on complexity of the recipe, the matrix projected the workforce needed for food production, transportation, and supplies.  This aided all departments in scheduling their workforce needs while reducing excess and redundant FTE’s. 

Awarded, Sustainable Cost Leadership Global Team of the Year for 2002.  160 catering locations worldwide competed in Gate gourmet’s Global Service Excellence (GSE) initiative of which only 89 kitchens achieved some level of GSE certification.  The GSE program is guaranteeing the best possible service for its customers and for increasing the bottom line of the location and the company.  By identifying 15 Major Cost Drivers (MCD) related to Material Cost, Payroll and Operating Expenses at the unit level, I developed a program that empowered each associate with the ability to reduce the costs associated with their area of responsibility.  Overall, budget improvements resulted in a 24.12% throughput for 2002. 


Unit Controller 

Supervise daily operations.  Conduct cash management, and register reconciliation.  Analyze various departments’ profit and loss statements.  Assist in the planning and development of marketing and advertising strategies.  Order showroom product inventory.  Keep sales force up to date on features and benefits of various models.  

Schedule work for technicians in service department.  Order and maintain parts inventory.  Make price and delivery commitments to customers on repairs.  Provide advice to customers and resolve customer complaints.  Oversee warranty issues, follow special orders, and insure that technicians have the latest factory service information.


Manager

Find out detailed information about David Burns,  in Santa Clarita, CA

David Burns: in Santa Clarita, CA

David Burns

California State University