Cover Letter

Core Competencies:

PeopleSoft – Oracle – OneLink – Quick Books – Journal Entries – Aging Reports – Deferred Revenue – Revenue Recognition – Budgeting & Forecasting – Cost & Revenue Trend Analysis – Blackline & General Ledger Accounting Reconciliation Accounts Payable/Receivable – Financial Modeling – Consolidation & Reporting

Federal Reserve Regulatory Reporting – Auditing & Compliance – Risk Evaluation

PROFESSIONAL EXPERIENCE

SALLIE MAE BANK, Salt Lake City, UT 11/2015 to 4/2018

(Publicly traded United States Corporation that provides consumer banking. NYSE: SLM.)

Accountant II

General Ledger Management:

· Reviewed all debt and investment changes as implemented by front and back offices for accuracy and adherence to developed structures; and approved all debt and investment deals maintained in the Principia sub-system.

· Processed journal entries related to the Company’s securitized asset backed securities, investment and ABCP facility portfolios; Included accrued expenses and revenues, prepaid amortization, intercompany allocations, due to/from entries, consolidation/elimination entries, reconciled balance sheet, aged items clearing, and fixed asset tracking and depreciation. Ensured all month/quarter end close deadlines are met and any issues were brought to managements attention.

· Completed daily cash reconciliations for trust debt and loan borrowed payments received from loan accounting and the banks. Reconciled all sub-ledger accounts to the general ledger. Reviewed and completed monthly account reconciliations in PeopleSoft Tracker.

· Prepared cash flow forecasts and cash needs reports for management to assist in planning of treasury resources.

· Responsible for the creation of models and automation techniques to streamline financial modeling and reporting processes and allowed for books to be closed in a timely manner.

· Maintained retail deposits models (actual & forecasts) and coordinated with retail deposit operations to provide accruals, actuals, and forecasts reporting to improve business operation and decision-making process.

SEC, Regulatory and Financial Reporting:

· Contributed to the preparation of the Federal Reserve Regulatory Reporting, inclusive of FR2436, FR2644, FR2900, FFIEC 031/041 FDIC Call Reports (schedule RI-C & RC-N); as well as completed the 10-Q/10-K fillings; created financial statements, generated footnote disclosures, and completed portions of the Management Discussions and Analysis (MD&A). These completed packages were presented, reviewed and signed off by SLM’s CFO and the Assistant Controller.

· Assisted SLM Bank’s CFO, Assistant Controller, FP&A team and directors in providing in-depth financial reporting of risk share analysis, bank reserve roll-forward, provision calculation, loss forecasts, actual & budget, TDR (Trouble Debts Restructurings) Export Data Analysis, and all other requirements associated with the Allowance for Loan & Lease Losses (ALLL) files accommodated facilitate accurate and timely reporting.

· Contributed to the preparation of SLM’s Balance Sheet, Retaining Earnings, and Income Statements. Identified and researched key variances. Conducted monthly meetings with the Assistant Controller to review the financial statements.

Audit Management:

· Reserved as key accounting contact for external and internal audits, as well as FDIC exams.

· Prepared audit schedules and reporting packages for external auditors (KPMG) to support 10Q/10K.

· Performed control walk-throughs with external and internal auditors and explained control process.

continued...

Barbara Ngam ▪ Page 2

KAISER PERMANENTE, San Diego, CA 6/2014 to 10/2015

(An American integrated managed care consortium.)

Accountant

General Ledger Accounting

· Performed complex general accounting functions, including preparation of journal entries for reclassifications, provisions, and WIP accruals into the PeopleSoft system, account analysis and balance sheet reconciliations.

· Reconstructed accounting records from clients' checks and cash receipts. Collected and reported monthly expense variances and explanations.

· Reviewed collection reports to determine the status of collections and the amounts of outstanding balances.

· Worked with management at the project level to ensure collection plans are achieved.

· Worked closely with Membership Reporting and Strategic Market Planning departments to build reporting and analytical capabilities. Lead data collection efforts to support strategic direction of the department.

· Assisted in driving membership growth by conducting quantitative and qualitative analyses on a broad array of issues.

· Handled unclaimed property customer service & escheatment which included processing thousands of stale (at least 180 days old) check payment requests from received due diligence letters and addressed hundreds of customer service inquiries from unclaimed property dedicated phone lines and emails.

· Developed and managed external financial relationship with KPMG auditors in providing financial supporting and backup documents to enhance a quality audit.

UNITED HEALTH GROUP, Las Vegas, NV 4/2007 to 6/2014

(An American for-profit managed health care company.)

Revenue Accountant Associate

Accounting for Capitated Contracts

· Reconciled and performed monthly capitated revenue analysis for Southwest Medical Associates (a United Health Group Company) to ensure revenue recognition is effective based on contractual agreements with HMO (Healthcare Management Organization).

· Recorded the monthly revenue accruals to ensure accurate financial reporting including royalties.

· Calculated the monthly gross margin for capitation payments earned & received, deductibles, co-payments and risk pool distributions accounts and provided recognition detail reporting to CFO and finance managers as requested.

· Supported the month-end close process, included prepared and posted consolidation entries such as eliminations, capitated non-controlling interests, capitalized interest, purchase accounting and reconciled balance sheet accounts.

· Generated monthly financial statements for post-acute businesses throughout close process to assist executive leaders in decision-making.

· Assisted in corporate practice of medicine process improvement to accurately report medical and SG&A costs for United Health Group's Special Needs Plan.

· Partnered with Business and Financial Analyst communities in gathering, preparing, testing, and maintaining adequate documentation to support monthly accruals, amortization and budgeting & forecasting.

· Participated in Blackline reconciliations to ensure account balances are at agreement to PeopleSoft G/L accounts.

· Interacted with external auditors to explain decision making criteria and supporting audit evidence provided as needed.

TECHNICAL SKILLS

VBA Macro, SQL Query, Blackline, Hyperion, Essbase, Mediclick, Concur, Workday, IDX System, Legacy, Toad Application, Aginity, DDI, SharePoint, Monarch Pro, EssBase, Principia, Datatrieve, Hyperlink, MS Office (Word, Excel, Access, PowerPoint).

EDUCATION

Master of Professional Accountancy, Minor in Finance, 3.8 GPA, 2015 - 2017

Bachelor of Science in Accounting, Minor in Business Administration, 3.7 GPA, 2011 - 2015

Colorado State University Global Campus, Greenwood Village, CO