Howard Lee Hiller

E X P E R I E N C E     S U M M A R Y Over 40 years of accounting, budget and IT experience.  He has over 20 years employment in the federal government with positions ranging from journeyman operating accountant to Senior Executive Service (SES) positions in accounting and finance, internal control and risk management, and IT systems and operations (CIO).   He was also the Departmental Accounting Official to a 20 billion-dollar agency.  Additionally he has over 20 years in the consulting industry with 10 years as a senior professional and manager employed by three major international IT, management consulting and CPA firms.  He has been in a private practice / partnering arrangement in accounting and IT consulting for 11 years; usually contracting to larger consulting firms. His scope of experience in both accounting and IT range from operations to systems and policy.  As both a federal manager and consultant he has developed, implemented and/or migrated: accounting, budget and payroll systems.  As a federal executive he participated in OMB and GAO working-group teams in the development of OMB Circulars A-123, A-127, and A-130; for which he also had agency implementation responsibility.  Earlier in his career, working for a major CPA firm, representing the AICPA, he participated with GAO in the development of the first “Yellow Book”.  He has maintained his *detail” expertise in federal financial management by being a “working” federal manager and, more recently, by contracting to other firms in a “hands-on’ consulting role Qualifications Department of Transportation (6 years) – He held positions of progressive responsibility in the three major organizations.  Secretary’s Special Consultant for Audit and Analysis – He provided financial analysis and federal accounting working capital / industrial fund expertise on projects for the Transportation System Center, Transportation Test Center, Amtrak, FAA’s Aircraft WCF and the Department’s WCF.  In most of these projects he audited, reviewed or revised the cost or accounting structure of the various business funds.  Additionally, Mr. Hiller developed and implementation the Department’s first OMB-approved Administrative Control of Funds policy and procedures. Chief of Fiscal Standards / FAA – Here he led a policy team of 12 system and operating accountants, performed fiscal compliance reviews of ten regional accounting divisions, and developed FAA’s payroll system. Director of Accounting and Information Management / FRA – In this position he directed an operations staff of 105 in accounting, implementation of approved OTS system, budget operations, purchasing / property, and IT efforts.   Department of the Interior / Office of the Secretary (6 years) – He directed the Department’s accounting, systems and policy staff as DOI’s Financial Administrator and the Departmental Accounting Official.  This included Departmental responsibility for cash management, funds control, internal control and risk management; for which he led department-wide implementation.  He also developed and implemented DOI’s OMB-approved Administrative Control of Funds process.  In this position he was responsibility for the quality of DOI’s Budget Execution (A-131) and Apportionment (A-132) process.   Nuclear Regulatory Commission  (9 years) – Mr. Hiller held three other Senior Executive Service positions. Deputy Chief Financial Officer (CFO) for Internal Control and Risk Management – He designed and managed the A-123 process and chaired an NRC management committee for the implementation of its first internal control plan.  Director of Accounting and Finance – He directed over 150 operations and systems staff in the implementation of a GSA - JFMIP certified accounting system and the migration of NRC’s payroll to a business center. Director of Information Resource Management (and Chief Information Officer) – Mr. Hiller consolidated NRC’s staff of over 200 IT specialists; conducted IT security reviews, and established NRC’s first Office of the CIO.   Over 10 years in various financial and IT senior consulting and management positions with the following international firms: Computer Sciences Corporation, (3 years) - As a Financial Systems Development Team Leader he assisted the DOE (as the AEC) and DOD/Navy develop and implement accounting, budget, procurement and personnel management systems. Booz , Allen, & Hamilton, (3 years) - As an Associate in the financial systems practice area he worked in both the federal accounting and IT areas on federal accounting systems development and implementation contracts as well as other project management / reporting information systems.  He assisted the NIH and DOT establish program management data bases. Ernst & Young (as Ernst & Ernst), (4 years) - As a Special Assistant to the National Partner for Government Programs he coordinated firm-wide audits, system development efforts, IT utilization reviews, and management consulting engagements.   For the past 11 years he has been in a private practice and partnering arrangement, providing federal accounting, audit, IT analysis, and litigation support services to the federal government, either directly or through contracts with major consulting firms including: Grant Thornton, American Management Systems, Logistics Management Institute (LMI), and IBM.  Mr. Hiller’s support included: Recruitment, selection, and guidance of senior IT and financial management candidates for a major international IT firm. Providing detail accounting and systems guidance on budget execution and reporting for a major CPA firm’s federal client. Reconciling an agency’s budget execution and end-of-year reporting data with their Treasury fund balances. Overseeing the agency-wide implementation of a newly-certified OTS accounting system by a major CPA firm.  Reviewing the quality of several major CPA firms’ audits and forensic accounting efforts in support of litigation. Developing a “White Paper” assessment on the strengths and weaknesses of a newly-certified OTS accounting system. Partnering with LMI on accounting guidance for a major DOD healthcare fund, as requested by a Congressional committee. Professional Challenges and Accomplishments while in Federal SES Positions In the final 9 years of his federal career Mr. Hiller held 3 SES positions within the NRC’s Office of Chief Financial Officer / Controller.  As the Deputy CFO / Deputy Controller he was responsible for the overview of accounting and budget policy, processes and operations.  He was also the Chairman of the Internal Control Management Committee with responsibility for developing the internal control / risk management process and implementing OMB-123 and A-127.  This position also oversaw the development of NRC’s Administrative Control of Funds directives, and the Congressionally mandated development of a “User Fee” policy and process to collect almost 100 percent of NRC’s budget back from nuclear material and nuclear process licensees.  For 4 years Mr. Hiller: Led a team of budget managers and staff within the CFO, and financial managers within NRC’s program offices, in the development of the NRC’s first five-year budget plan draft (which was a draft until enacted by NRC’s five Commissioners). Developed the criteria and conducted a risk assessment of NRC programs, structured NRC’s (A-123) internal control process,  “chaired” the Internal Control Management Committee, and developed NRC’s internal / management control plan.   Conducted the NRC’s first A-123 review, worked with OMB and GAO liaison staff, and reported to OMB and Congress. Managed the (A-123) internal / management control review process for the next 3 years he held this position. Obtained assistance of a CPA firm and directed a “special purpose” A-123 review of the NRC’s work on, and billing for, High Level Waste Fund efforts on behalf of the Department of Energy; eliminating the necessity of an audit of fees billed. Conducted an assessment of the NRC’s (in-house-developed) accounting system and determined that it did not meet budget execution reporting requirements and that it should be replaced in the near future by a cross-servicing agreement. Established the framework and process for developing, assessing, collecting, and accounting for all licensee “user fees”; and worked with NRC program offices, OMB budget staff, Treasury funds staff, and Congressional staff for their approvals. Incorporated NRC’s user fee program parameters established by Congress with companion requirements of OMB’s and Treasury’s debt collection and cash management initiatives and regulations.  Worked with representatives of OMB’s budget staff and its financial management function, as well as key staff in Treasury’s Financial Management Services. Functioned as CFO / Controller for all management and policy matters for several periods of the CFO’s extended absence. Mr. Hiller was appointed as Director of Information Resource Management / Chief Information Official (prior to it being called Chief Information Officer).  He was tasked with the responsibility of reorganizing all major information technology components into an Office of Information Resource Management (IRM).   During this one-year assignment Mr. Hiller: Participated on an OMB information management working-group in the consolidation of several OMB Circulars into a new A-130 for the management and utilization of IT resources.  He implemented the A-130 requirements throughout the NRC. Conducted a physical-security review of NRC’s “Q-classified and sensitive” systems and facilities using the services of the DOC / NTIS.  He reported and coordinated the results with appropriate IT security organizations within the DOE and NRC. Managed the development of an agency-wide LAN system in concert with the NRC consolidating from 6 to 2 new buildings. Reorganized the Division of IRM and absorbed NRC’s document collection system responsibilities into the Office of IRM. As Director of Accounting and Finance / Agency Accounting Official Mr. Hiller was a “hands-on” manager for 4 years where he: Reorganized and expanded the number of branches to match each branch’s function with budget execution requirements and “user fee” collection requirements within the unique fiscal environment of the NRC. Reassigned key management staff to better utilize their experience and professional skills.  Recruited experienced managers from other agencies to provide the required staffing level required to meet expanding “user fee” management and budget execution reporting requirements.  This resulted in an improvement in reporting timeliness and data validity. Directed the development of NRC’s first annual financial report and worked with IG to provide a satisfactory audit opinion. Selected Treasury’s FMS accounting system as a cross-service provider, managed the system migration within an eight-month period; thus allowing for the NRC to meet its first annual report to be generated and audited on time. Implemented a process which allowed program offices to down-load their own accounting data from the system and produce custom reports to meet their requirements.  He also implemented Travel Manager Plus and other support systems upgrades and operating processes to improve accuracy, timeliness, accounting-staff efficiency and overall client service. Oversaw the requirements analysis and selection of HHS to cross-service the NRC’s payroll system; improving efficiency. Professional Challenges and Accomplishments while in Earlier Federal Positions  Mr. Hiller was the Financial Administrator and Departmental Accounting Official at the Department of the Interior for 6 years. In this (unallotted SES) position Mr. Hiller was a “hands-on” manager in charge of a staff of senior operating and system accountants responsible for the implementation of OMB, Treasury, and legislated financial requirements throughout the Department.  Mr. Hiller’s responsibility included both budget execution (SF-133) and budget apportionment (SF-132) process requirements.  He: Reviewed SF-132 Requests for Apportionment prior to submission to OMB to verify conformance to their appropriation. Participated on several OMB financial management working-groups in the generation of several new OMB Circulars required by legislative or Presidential initiatives. Helped draft the initial OMB Circular A-123, Internal Control Reviews - which established the requirement and parameters for each department / agency to develop an internal control and management review process.  He developed, implemented, and conducted the first departmental A-123 process successfully reviewed by GAO. Assisted in developing OMB Circular A-125, Timely Payments – which required the government to pay venders an established interest penalty for late invoice payments.  He chaired a team of all bureau financial managers to establish in-house requirements, processes, and implement the timely payments process throughout DOI. Worked with the OMB team and the Department’s IRM Office to develop OMB Circular A-127, Financial System Reviews – which established the initial requirements for in-depth and limited financial system process and data validity reviews on all systems that accounted for financial assets.  Mr. Hiller established a Department team of bureau financial and IRM/IT managers to develop and implement this process throughout the Department.