Hugh Breckenridge Little

13173 Scotchtown Road Beaverdam, Virginia 23015 - /- Professional Summary Johns Hopkins, CFO State of Maryland – Department of Human Resources, CFO Hospital Corporation of America, CFO Internal Controls and Accounting Procedures: Expert in accounting/financial, operational, and compliance internal controls including the cycle of: risk assessment, annual audit plan development, internal control audit program creation and execution, internal control audit report writing and presentation to Audit Committees, design of corrective action plans and related follow-up. Audited, reviewed, updated, and composed accounting/ financial, operational, and compliance related procedures. Skilled in project management, information technology, economics, and business process reporting and design for federal government clients, healthcare, finance, and engineering/construction segmentations. Financial Software and Systems: PeopleSoft (Ascension Health), ADP e-time, Kronos, Microsoft Dynamics GP (formerly Great Plains), Host, Smart, Lawson, AV Powell Related Public and Accounting/Financial Management Experience: Total Years’ Experience: 16 Countries: USA, Congo (DRC) Africa, Afghanistan, and India Public Accounting Big 4 Experience: PwC, Adams Associates, Williams Adley, HL Consulting Audit and Financial Management Experience: Catholic Healthcare Audit Network (CHAN), Eastern Savings Bank, Greater Richmond YMCA, Westminster-Canterbury Financial and Project Management Successfully coordinated a team of top-tier IT, law, and audit firms to test software nationwide. Infrastructure Development in Kabul, Afghanistan - managed a southern Afghanistan energy supply and demand assessment for USAID contractors. Task Order Manager and Lead Energy Economist - managed a team of 10 economists, engineers and technicians producing a detailed economic electric energy assessment for southern provinces. Senior Business Director of $30 million YMCA – successful Project Management of a financial turnaround from half million-dollar deficits to $300,000 surpluses at one branch alone included collaboration with Sheltering Arms Hospital for physical therapy services. Directly and indirectly supervised over 400 employees; budget development and financial analysis. DRC, Africa - managed Circular A-122 (Cost Principles for Nonprofits) of the USAID and DOL audit of Save the Children and Solidarity Center $5M cooperative agreement. Analyzed and tested State Corporation Commission approved electric and gas utility rates in three states. Extensive 500KV rebuild and electric-distribution engineering and survey party chief experience for Virginia Power. Managed a survey crew and relocated survey markers for various 500kV electric transmission towers, with various offsets. PwC "Hall of Fame Award" for negotiating/winning a $250,000 cogeneration rate engagement to former employers, Virginia Power and the law firm of Hunton and Williams. Consultant to the CFO of The Export-Import Bank of The United States, on international structured trade loans - Federal Government Agency contract. PricewaterhouseCoopers Financial Advisory Services Consultant in PwC’s international construction litigation group. Analyzed as-built to as-planned real estate development projects alongside engineers to develop cost claims. PwC projects - bridge collapse in Palau; subway behind schedule in City of Athens, Greece 2004 Olympic Games; and re-engineering claims on Turner Field against Atlanta Committee for Olympic Games 1996. Internal Auditor assigned to two major metropolitan hospitals. External Auditor assigned to six major metropolitan hospitals. Information Technology & IT Deployment Owner of intellectual property used in reimbursement audits of Cost Reports filed by Renal Facilities, Skilled Nursing Facilities, and Hospitals. Owner of copyrighted predictive modeling software of managements’ budget that identifies potentially over budgeted revenues and under budgeted labor and other expenses. Supervised a senior IT Auditor, two Senior Auditors, a Staff Auditor, and an Admin and reported to Audit Committee on construction, financial, and operational audits as the Supervisor of Internal Audit of a $1 Billion national bank. Managed the Information Systems Department as Budget and Compliance Manager for sophisticated 183 SNF bed CCRC and presented monthly actuarial forecasts and financial reports to the Board. Implemented ADP’s e-Time software and remote time clocks, instituted internal controls, and required profit center financial reporting resulting in turnaround of a $30 million nonprofit - with surpluses of 4.3% of total revenue. Employee suggestion award for designing a statistical IS program that recovered over $2 million immediately and over $500K annually thereafter in uncollectible accounts at Dominion Virginia Power. Created the automated amortization program for The Export-Import Bank of The United States in D.C. This program is the Bank’s tool used in calculating insurance claims on defaulted international structured trade loans. SAIC - Memorandum of Understanding dated October 2010 with JH Cohn, a top-tier national accounting firm, to partner with SAIC and the law firm of Hunton & Williams in a $7+ million CMS grant to test my intellectual property for use in hospital reimbursement audits. The test will be performed at over 300 hospitals in the U.S. and its territories. Education Master of Business Administration - MBA, 1989, University of Richmond, Richmond, VA (GPA: 3.5) Bachelor of Arts - BA, 1979, Political Science/Business Administration, Shepherd College, Shepherdstown, WV National Banking School, 2005, McIntire School of Commerce, University of Virginia, Charlottesville, VA Employment Highroads Consulting, Baltimore, MD, Richmond, VA, Washington, DC 1991 – Present President& CEO Financial Analysis: Engaged by Virginia Diner, Inc. (June 2018 to January 2019) for a financial turnaround. Analyzed financial statements and determined insufficient cash flow caused by pricing policies not based upon a cost analysis. Developed a detailed automated product cost EXCEL Workbook for over 800 items sold internationally and identified multiple items priced well below cost (in addition to paying internal/external commissions and paying shipping): one item (being sold wholesale to Publix) of the top five items in units sales was negatively impacting cash flow $441K annually. Instituted new procedure: All proposed sale contracts must be reviewed by this Workbook with a printout of expected margin. Statistical Analysis: Provide Hospital Boards with a risk-mitigating, independent and statistical analysis based upon copyrighted predictive modeling software of managements’ budget that identifies potentially over budgeted revenues and under budgeted labor and other expenses. Planning and Management: Deliverable includes conclusions, management’s response, and corrective action plans. Quantitative Analysis: Recognized as the pioneer in this proactive service alternative (to external financial audits) that utilizes quantitative business decision-making principles to improve efficiency. Economics: Computation of insured losses of international trade loans for EX-IM Bank. Continuation of Medicaid provider Cost Report audit practice (42 CFR; COMAR; CMS Pub. 15) for same intermediary client (DCHCF) at Adley, below; identified over $5M in non-reimbursable costs. Memorandum of Understanding dated October 2010 with JH Cohn, a top-tier national accounting firm, to partner with SAIC and Hunton & Williams in a $7+ million CMS grant to test intellectual property for use in hospital reimbursement audits. Commonwealth of Virginia – GENEDGE ALLIANCE June 2017– June 2018 Chief Financial Officer NIST and ACFR Financial Reporting. The CFO oversees the Center’s fiscal and administrative activities and the development and integration of all management planning and reporting systems and processes. Manages the administration of the Center’s grants and various contracts and assists President/Executive Director in the identification and solicitation of grants. Coordinates budget and operating plan development for Center and regional offices. Keeps abreast of federal, state, and private financial reporting requirements. Initial contact person for all grantors. ACCOMPLISHMENTS: Successfully reduced the monthly closing process via project management techniques and Excel automation from 11 calendar days to 5. Streamlined external federal financial reporting processes for classified federal clients to ensure accuracy and timely reporting. State of Maryland – Department of Human Resources November 2014– November 2016 Chief Financial Officer Responsible for the compilation and execution of the agency financial plan ($53M budget) and other financial management issues. Provide instructions concerning financial matters to functional managers, review and evaluate methods used to manage the budget and provide technical system support to the finance unit. Manage financial resources and provide an integrated system of financial staff services that include accounting, budgeting, financial reporting and administering FMIS, AFS, MD CHESSIE and CARES systems. Support executive and managerial decision making and coordinate internal management control responsibilities. As a participant in the decision-making process, provide the Director and Assistant Directors with reports and recommendations on the status of fund allocations, identification and possible utilization of funds and assess the financial soundness of management decisions. These duties are performed in accordance with standards established by the State of Maryland and General Accepted Accounting Principles. Supervise six: Assistant Chief Finance Officer, Finance Supervisor, three Fiscal Technicians and one Fiscal Clerk. Accomplishments: Successfully reorganized the Finance office which included requesting and receiving from OMB an additional PIN (i.e., Finance Supervisor); and instituted KPIs and audit monitoring and corrective action systems. HCA – Richmond, VA December 2012 – August 2014 Chief Financial Officer Responsible for 99 hospitals nationally (AP and Internal Control services), 14 hospitals in the Capital Division (AP services, Internal Control services and medical and pharmaceutical supply expense warehousing and distribution services), and a $35M operating budget. Manage the Consolidated Service Center accounting, accounts payable, information systems, and internal control departments to ensure that they are providing effective and efficient service to the operating groups and other customers, that employees are fully supported, and that the group improves its performance. Managed and interpreted financial and operational data to measure performance and identify organization-wide improvement opportunities. Ensured all payments are processed according to the company’s Supply Chain Operation protocols. Lead auditee contact and crafted responses for all Internal Audits and E&Y Financial Audits. Systems: Host, Smart and Lawson. Direct Reports: Director of Internal Control, Director of AP and Disbursements, Director of IT&S, Accounting Manager and Revenue Integrity Analyst. Accomplishments: Per Internal Audit, the 2014 audit results were a “substantial improvement over 2012.” 2014 budgetary savings $300K higher than 2012 and $200K higher than 2013. Johns Hopkins University – Jhpiego Corporation, Baltimore, January 2012 – October 2012 Chief Financial Officer – Interim Lead auditee contact and crafted responses to all Office of Hopkins Internal Audits. Oversaw the fiscal and fiduciary responsibilities for the organization in conjunction with the CEO and the senior management team. Directed the international non-profit health organization's program related finance, treasury and accounting functions worldwide in 155 countries and provided expert advice and guidance on all financial matters. Directed the organization's annual financial planning and $230M budgeting process, tax and audit functions and financial planning and forecasting in collaboration with the senior leadership team. Other responsibilities included identifying opportunities for organizational growth and expansion, identifying solutions to maximize the utilization of organizational resources, oversight of the preparation of all capital investment proposals and directing the procurement of program and administrative supplies and materials. Directed development, implementation and maintenance of financial information systems. Continuously improved the effectiveness of all financial functions and processes of the organization to meet donor and market requirements and ensure the provision of timely and accurate financial information. Provided expertise on U.S. Government and other program sponsor policies and requirements. Contributed to harmonious and effective organizational relations with both Jhpiego sponsors and the Office of the Controller, the Budget Office and the Office of the Treasury of John Hopkins University. Was the top financial position in Jhpiego and reported to the Chief Operating Officer Global management leader administering expert operations while ensuring compliance both domestically and abroad. The group was founded in 1973 and initially called the Johns Hopkins Program for International Education in Gynecology and Obstetrics, but is now referred to simply as Jhpiego (pronounced "ja-pie-go"). Leader of $200M in Global Finances and Compliance. Report to COO. Present monthly financial and compliance reports at Leadership Team meetings. Established monthly Compliance Committee, forensic analysis of global travel expenses and risk analysis of global QuickBooks finances. Direct Reports: Directors and Associate Directors of Finance and Accounting and Program Finance (40 Baltimore based support staff); and Contract Management Compliance Department (two attorneys and 3 support staff) Accomplishments: Developed an operational and financial risk perpetual control in 155 countries based upon Benford’s Law for The Johns Hopkins University as presented to and accepted by The Office of Hopkins Internal Audit U.S. Army, Washington, DC, March 2011 – June 2011 Special Inspector General Afghanistan Reconstruction, Kabul, Afghanistan Audited per GAS/GAAS numerous non-profit contractors and grants involving Real Estate Development and Infrastructure Transition Initiatives (monitoring/evaluation grant projects), National ID Card, Biometrics, Afghan National Security University, and Kabul Military Training Center. Black & Veatch, Kansas City, Kansas, March 2010 – March 2011 – Kabul & Kandahar, Afghanistan; New Deli, India Director of Finance & Accounting (Interim) Afghanistan Infrastructure and Rehabilitation Program (AIRP): Directed a Controller and a staff of six accountants for the $1.5 Billion Afghanistan Infrastructure and Rehabilitation Program (AIRP), a USAID contract. Supervised daily vendor cash disbursements, bank reconciliations, monetary conversions (AFS-USD), payroll to nationals, monthly budgetary variance reports. Established and required separate funding between LBG and B&V financial statements, PeopleSoft/books, and total daily cash vault balances of $150K. Maintained compliance with GAS, GAAP, FAR and policies of the Government of Afghanistan including NGO registration, compliance with labor and finance law and compliance with tax statutes. Instituted accounting internal controls and procedures. Controller and Financial Advisor (Task Order 22) –Commercialization of Kandahar/Kandahar Power Improvement (KPI) $700 Million, Kabul, Afghanistan and New Deli India. Coordinated conversion of and add-ons and upgrades to Pooyesh (Iranian) billing system for DABS, the national electrical utility, utilizing Great Plains including Indian software development and IT procurements and following GAAP. Instituted accounting internal controls and procedures Task Order Manager (Deputy) and Lead Energy Economist, Black & Veatch (USAID AIRP Contract) (Task Order 11) $300 Million – South Afghanistan Energy Assessment (SAEA). Managed a southern Afghanistan energy supply and demand assessment and a team of economists, engineers, and technicians producing eight, 200-page detailed economic electric energy assessments for six southern Afghan provinces providing preliminary cost estimates for projects that would significantly expand electricity supply and access in the regions. These projects were then to be the basis for future USAID contract procurements. Williams Adley Public Accountants & Consultants, Washington, DC, 2008 – 2009 Director of Healthcare Consulting USDOL / USAID: Four-week trip to the Congo, Africa for a GAAS/Circular A-122 (Cost Principles for Non-profits) of the Office of Management and Budget (OMB) audit of Save the Children/Solidarity Center $5M cooperative agreement. GAAS Audit: Under my leadership, a start-up Healthcare Consulting Practice in which the Medicaid provider Cost Report audit practice (42 CFR; COMAR; CMS Pub. 15) grew annually from $252,000 to $950,000, in an extendable 5-year contract. Extensive audit experience of non-profit hospital ERP General Ledger systems. Won and directed a GAAS audit Veterans Administration $7.5M contract: Financial, ICD-9and CPT coding audit of QTC’s Compensation and Pension Medical Disability Examination Contracts. Catholic Healthcare Audit Network (CHAN), Washington, DC & Baltimore, 2006 – 2008 Director of Internal Audit for Maryland and DC Hospitals A consultative position for 2 non-profit hospitals simultaneously; worked autonomously on-site with senior staff, including the CEO, CFO, and Governance, to identify and evaluate risk, as well as develop and execute the internal audit function including hospital, nursing home, foundations, revenue cycle, clinical revenue charge capture (Oncology ICD-9 and CPT), accounting/financial, operational, and compliance audits following Sarbanes-Oxley Act and GAAS. Client: Ascension Health, the nation's largest nonprofit hospital and healthcare system. Extensive audit experience of non-profit ERP General Ledger systems. Instituted accounting internal controls and procedures through corrective action plans. Productivity: Consistently placed 1st or 2nd on monthly Performance Achievement Reports. Eastern Savings Bank, Hunt Valley, MD, 2003 – 2006 Supervisor of Internal Audit Accounting/financial (PeopleSoft), compliance, construction, and operational audits for a national mortgage lender following Sarbanes-Oxley Act and GAAS. Instituted accounting internal controls and procedures through corrective action plans. Supervised a senior IT Auditor, two Senior Auditors, a Staff Auditor, and an Admin and reported to Audit Committee on construction, financial, and operational audits as the Supervisor of Internal Audit of a $1 Billion national bank. Adams & Associates Public Accountants, Columbia, MD, 2002 – 2003 Director of National Financial Audits Six Job Corps Health Occupations (CNA) and Medical Office Technology educational campuses totaling $50M: Baltimore Outreach and Admissions, Tulsa, Grafton, Shriver, Woodland, and Woodstock. Instituted accounting internal controls and procedures through corrective action plans. USDOL contract (Adams & Associates) GAS/GAAS audit under Circular A-122. Extensive audit experience of non-profit ERP systems. YMCA of Greater Richmond, VA, 1999 – 2002 Senior Director of Business Management Utilization of statistical trends to turnaround non-profit’s operations ($30M membership/program sales including: Health, Wellness, Active Older Adults, Physical Therapy, Sheltering Arms Hospital outpatient services, and Childcare). Financial turnaround from half million-dollar deficits to $300,000 surpluses at one branch alone. Evaluated and recommended new branch alternatives. Instituted accounting internal controls and procedures. Director of accounting (PeopleSoft), business, and IT functions. Duties: Controller, budget preparation, proposed new branch construction cash flow forecasting, financial statement preparation, and related PowerPoint presentations to Board, Committees, and staff. PricewaterhouseCoopers, McLean, VA, 1997 – 1998 Consultant for International Financial Advisory Services (FAS) Construction Litigation Provided forensic construction accounting analysis for Atlanta Committee for Olympic Games and the King and Spalding law firm for what is now Turner Field in Atlanta, Georgia by reconciling hours recorded in payroll software on re-engineering efforts by a joint design team. Provided analyses for Merrill Lynch, the underwriter, of a $102MChicago riverboat gambling project, Blackjack - reviewed the budget for sufficiency for the scope and percent complete in relation to expenses to date. Provided cost claim analysis for the owner of a $4M Florida, tower condo project funded by HUD. Developed an interest calculation for damages related to change orders on a $54M Ohio River diversion/generation project. Henrico Homes, Charlottesville and Richmond, VA, 1994 – 1997 Vice President - Partner Operations Management of Staffing Labor and Materials: $4.5M revenues and 60 residential homes constructed annually. Managed and scheduled homes for construction: one-thousand plus lot subdivisions in Richmond and Charlottesville. Henrico Homes was the largest and most profitable of the builders operating under The Keystone Group. Westminster-Canterbury, Richmond, VA, 1991 – 1994 Manager of Compliance and Budget Managed a sophisticated non-profit 183 SNF bed CCRC’s $1.5M capital budget and an $11M capital expansion budget. Extensive budget experience using A.V. Powell actuarial software. Prepared 5500s and 990s and Cost reports for filing, prepared operating and capital budgets, and presented monthly actuarial forecasts and financial reports to the Board. Foundation, dining/catering, child development, 500 independent living apartments, 150 assisted living rooms, 150 skilled/intermediate hospital care rooms Certifications and Published Articles Certified Public Accountant (CPA) #17136, Licensed in Virginia. Paralegal (PA) Certification, ABA approved; National Center for Paralegal Training, Atlanta. “Nonprofit Recovery Using Statistics and Business Skill”, CPA Journal, February 2004. “Predicting Bank Rate Movement Using Statistics and Business Skill,” Press Room (Virginia Society of CPAs), Oct 2005. “Nonprofit Recovery Starts During Budget Season with Statistics and a Flair for Business”, Disclosures, VSCPA, May 2003. “Analyze Your Finances to Ensure Your Mission”, Nonprofit World, Sept/Oct 2001. “An Excellent Trend for Building a Budget”, Perspective, February 2001. This article was the Cover Story. Memberships, Volunteering, Interests, Specialized Training, and Clearance The AICPA, MD and VA Society of CPAs, and The Institute of Internal Auditors. Shepherd University: Board of Directors. 18th Century Colonial Architecture: Acting as the General Contractor, built a duplicate of Williamsburg’s George Wythe House as my Virginia residence - including a master suite wing and garage/rec room wing. Owner of The Highroads Vineyard. Adjunct Professor of Statistics, J. Sargeant Reynolds College. Afghanistan Familiarization, The Foreign Service Institute at the George P. Shultz National Foreign Affairs Training Center, Arlington, VA, April 2011. Foreign Affairs Counter Threat Course, DoS Diplomatic Security Service, DS Training Center, April 2011. Special Security and Anti-Terrorism Training, Anti-Terrorist Driving Course, and Weapons Familiarization, DoD, U.S. Army, BSR Facility, April 2011. Top Secret (TS) Clearance.