Lloyd Flagg, CPA

E X P E R I E N C E    S U M M A R Y    Employment Chronology Contract Consultant to the Administration on Aging and Federal Occupational Health Services Provided technical and general assistance to the respective agencies in the areas of:    Audit Assistance Contact Proposal Business Evaluation Cost Accounting - Activity-Based and Project Grants Management Assistance Financial Management, Accounting Assistance, and Reporting Internal Control Evaluations and Assessments General Management and Administration Support Researched various accounting and/or financial subjects or issues Provided formal technical advice regarding use of funds based on Federal Appropriation Law and the Opinions of the Comptroller General Budget Formulation, Execution and Special Analyses and Reconciliations   US Public Health Service The following were some of the major areas of my responsibilities: Administering control of appropriations and funds received for the various PHS agencies  Establishing accounting and finance policy for the agencies and providing advice to the management of the designated agencies Conducting internal reviews of internal controls and financial accounting activities to assure accuracy and consistency of financial information reflected in the records of accounts Establishing policy for, and directing oversight of, the Division’s accounting and finance personnel, activities, and operations Budgeting and controlling salaries and expenses for the Division including personnel, service contracts for computer systems operations and financial systems improvement contracts Developing and maintaining an integrated accounting and financial management system for headquarters and field operations Preparing the various reports for the US Treasury, Office of Management and Budget (OMB), DHHS, GSA, etc  Managing and reporting debts exceeding $3 billion and collections for major student loan programs of the US Public Health Service and awarding and managing debt collection contracts Participating in the design and implementation of the NIH Administrative Database for the requisitioning, purchasing, contracting, and paying of all NIH Vendors.  Preparing materials and making presentations to high level officials of NIH, DHHS, and the General Accounting Office in order to implement GAO approved procedures for “fast pay” of vendors’ invoices  Processing payments for contracts, purchase orders, and employee travel orders (payments exceeded more than 250,000 transactions per year)  Recording obligations for contracts, purchase orders, employee travel orders, vendor’s invoices, employee travel vouchers and entries for the general ledger and funds control accounts Coordinating reporting of accounting data with the various levels of the budget Allocating costs from service and supply accounts to program operating accounts Coordinating payroll functions and activities of agencies with a central payroll office Conducting special cost studies Insuring that all statutory and regulatory finance requirements were met   Assistant Controller for Accounting,  Washington Hospital Center (WHC) (Note that WHC has subsequently reorganized and combine with other hospitals. Managed a complete general accounting operation including preparing financial statements for audit by one of the large accounting firms.  My major responsibilities included: Planning and budgeting salaries and expenses for 35 employees in General Accounting Managing Accounts Payable and Disbursements Reconciling all general ledger accounts for separate funds or entities Managing patient cashier function including responsibility for patient valuables Preparing financial statements for audit of all funds Administering complete payroll function for over 3,000 employees including payroll taxes for federal and multiple states Conducting special cost studies Recording and reporting all gift, restricted, and endowment funds Implementing major accounts payable system for vendor payments Designing and implementing a student nurse loan system Preparing reports and making presentations to the Controller and Treasurer of the Board of Trustees E D U C A T I O N   &  C E R T I F I C A T I  O N S University of Maryland Bachelor of Science - (Accounting Major)   Certified Public Accountant - Maryland   Awards: Exceptional Achievement Award- Assistant Secretary for Health, US Public Health Service Special Recognition Award- Office of Refugee Health, US Public Health Service Administrator’s Award for Excellence- Health Resources and Services Administration Administrator’s Special Recognition Award- Alcohol, Drug Abuse and Mental Health Administration Senior Executive Performance Award- Health Resources and Services Administration Outstanding Performance Awards- Health Resources and Services Administration and National Institutes of Health