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1Name: EPIFANIO S. GUMERA ELLYCertified Public Accountant (Philippines)Project Accountant, $Street Address M Coca-ColaPlant (Street Address -1980)Cost Accountant, Calasiao & AntipoloCoca-Cola Plant (1981-1988)Former Night School College Professor inAccounting and Auditing at LuzonColleges, Dagupan CityCompleted Systems Training Course atSan Miguel CorporationEducational Achievement:Bachelor of Science, Major in AccountingMBA, Andrew Jackson Universityemail: EMAIL AVAILABLEHome Phone: PHONE NUMBER AVAILABLECell Phone: PHONE NUMBER AVAILABLEPrevious Employment:JEA Payroll Analyst (Jan. 2016 to Mar. 31, 2017):The Payroll Analyst is responsible for performing specialized work involving the development of company policies and procedures as it relates to payroll and the interpretation and application of federal and state law, rules and regulations. Specific area of expertise will include payroll administration and audit for approximately 2,600 active and retired employees, pension payroll preparation, accounting and preparation of all W2s for JEA/SJRPP employees and 1099s SJRPP retirees. Work includes guiding the work of payroll practitioners in their daily work and also in reconciling complex accounting and payroll issues. Coordinator, Payroll Accounting @ Duval County Public Schools Sept. 2008  Oct. 2015Supervise assigned staff.Produce reconciliation reports and/or coordinate the development of reports with Information Technology to facilitate various payroll reconciliation reports. Review payroll general ledger output.Analyze and solve production problems relating to payroll general ledger accounts. Prepare procedures documentation for reconciliation processes. Provide ongoing development improvements and process enhancements as required. Supervise staff responsible for third party vendor payments and resolve issues associated with those payments.Supervise maintenance of payroll deduction accounts. 2Coordinate configuration changes required for legal updates. Prepares complex journal entries, and verifies, troubleshoots and controls the entering of journal entries into the general ledger.Perform a broad range of fund accounting functions for all designated funds in the accounting system. Assist with the preparation of monthly and annual financial reports and other reports as assigned. Reconcile tax remittances to the IRS, 941 quarterly reports, and submit monthly OT analysis report. 3City of Winter GardenAssistant Finance DirectorDepartment:FinanceSupervisor:Brian StrobeckPhone:PHONE NUMBER AVAILABLEStart Date:12/10/05Duval County Public SchoolsTechnical Mgr Business ServicesDepartment: Business Serviceshttp://www.duvalschools.org/Supervisor / Director:Cindy HillEMAIL AVAILABLE PhPHONE NUMBER AVAILABLEDeptDirector:StephenBrightStart Date:07/07/05City of Jacksonville BeachUtility Accountant/AnalystDepartment: Beaches EnergyServiceshttp://www.beachesenergy.com/Gary QuickEMAIL AVAILABLEhttp://www.hmpl.com/Ph PHONE NUMBER AVAILABLECityManager:GeorgeForbesStart Date:08/29/99City of JacksonvilleDivision AccountantSeptember 1990  August 1999Reporting to the Division Chief, I was responsible for all the accounting and financial reporting requirements of Clean It Up/Green It Up Division. Prepared and submitted the annual operating and capital budgetary requirements of the DivisionNovember 1975  March 1988Coca-Cola Bottlers Philippines Inc.23rdFloor San Miguel Properties CenterMandaluyong City, Philippines Ph #PHONE NUMBER AVAILABLEResponsibilitiesJournal entry and financial statement preparation and explanationsPerform month end closing activities for production plantsReview P&L (vs budget, vs PY, vs Forecast, vs standards)Conduct management review of P&L resultsReview subledger activity (i.e. production orders, inventory variances)Collaborate with plant management for results and forecast creationBalance Sheet Account Reconciliations Preparation and Analysis reporting any discrepancies, aged or other reconciling items; assisting in resolutionsQuarterly / Annual Reporting / Governmental Surveys / Ad-hoc Manufacturing Reporting & AnalysisPrepare and analyze weekly & monthly Forecasting of operating expenses with analysis of what is changing and why; Identification of Risks & OpportunitiesAnnual Budgeting of production operating expenses (labour, overhead, absorption, etc.) inclusive of budget template creation, analysis, and presentations to senior management working with plant managers and other stakeholdersIdentify, compute financial impact and track progress on Process Defective Material Requests, including computingThis position must become familiar with, help develop as needed, and adhere to accounting procedures (ASPE). 4Identify, lead and execute process improvement initiativesParticipate and manage ad-hoc projects and other duties as they arise Plant Finance Officer AntipoloCoca-Cola PlantJanuary 1985  March 1988Calasiao Coca-Cola PlantJuly 1980  December 1984Project AccountantIlocos Coca-Cola Plant ProjectAugust 1979  June 1980Internal AuditorCorporate Head OfficeJuly 1978  June 1980SKILLS, KNOWLEDGE AND ABILITIESWord Processing: 90 wpm AS400 HTE,FAMIS,Impromptu ReportSAP ECC6.0, ORACLEOther skills, knowledge, and abilities: Systems Analysis Design & Study, Flowcharting, Procedures ManualDocumentation; Implementation of FERC AccountingSystem; Internal Auditing; Project Accounting and Sterling Process Mapping (Quality Circle).Professional License: Philippine C P A License No. 34665(4/19/78)Special Enrollment Exams for IRS Enrolled Agent: In progress