Elaine Jeffries: in Oceanside, CA

• Eliminated segregation of duty violations by creating standard operating procedures to conform to generally accepted accounting principles (GAAP), created accountability and developed consistency, strengthened internal controls • Led weekly presentations to senior management and plant personnel on financial performance, focusing on impact of operational decisions on site profit margins, improved operating results • Assisted in administering and enforcing accounting policies and procedures by formulating policies, plans and schedules, conducted quality control audits, developed uniform and effective work standards • Provided, suggested, supported and implemented alternatives to work processes to Regional Vice President to increase efficiencies and quality of financial results.

• Financial responsibility over three departments of corporate accounting functions, including balance sheet, cash flow and profit and loss statement, prepared and published monthly financial statements including consolidation, analyzed financial data and account reconciliations • Supported understanding of US GAAP and related processes for restructured monthly close process to eliminate redundant, unnecessary entries, initiated mid-month proctoring of accounts to create more valuable variances and financials throughout the accounting period. • Established procedures for consistent leased asset acquisitions and disposals reporting, including policy documentation, to fully utilize fixed asset module in SAP • Established and maintained systems and controls to verify the integrity of all systems, processes and data

• Worked with department managers to revise methods for calculating bad debt, employee insurance and utility expenses, ensuring internal controls were adhered to resulting in fair and accurate financial statements • Coached, Taught and developed team members changing demands and environment resulting from bankruptcy status • Supported ongoing preparations for Sarbanes-Oxley (SOx) compliance as controller of subsidiary, prepared balance sheet and profit and loss statements, consolidated financial statements, and maintained accounting systems, made all activities compliant with generally accepted accounting principles. Ensured operating and financial statements were accurate • Facilitated month end closed process to scan Journal Entries to create electronic records, enabled team to work remotely and provide entries to internal and external audit team on demand • Converted employee expense reporting system to automated system with direct feed from required employee credit card, worked

• Managed Accounts Payable, Accounts Receivable and Human Resource teams • Collaborated with Mexican counterpart, consolidating financial statements using IFRS, including depreciation for German parent company, produced timely, accurate financial statements • Established annual budget process for all expenses and assigned them to appropriate staff, monitored budget monthly and reported variances to executive team • Serve as chief liaison with bank for monthly required reporting to maintain credit relationship • Developed and implemented accounting policies and procedures to satisfy compliance, legal and regional, federal and international tax requirements

• Improved internal control reporting accuracy by developing, monitoring and evaluating process and procedures, effectively reducing month end close process to two days • Managed Accounts Payable, Payroll and Human Resource teams, organized, planned, scheduled and coordinated workloads to meet established deadlines • Prepared and provided analyses of all internal financial reports including Balance Sheet, Income Statement, and Cash Flows Statements, and Revenue Forecast, Detailed Job Costing, coaching company principals on comprehension and application to decision making • Ensured that all financial statements presented in accordance with United States Generally Accepted Accounting Principles US GAAP and conducted appropriated financial variance analyses in a timely manner to management