Margaret W. Moses, CPA, PC

Margaret Moses CPA was birth after the purchase of the Elizabethton, Tennessee branch of Blackburn, Childress, and Steagul in the early 1990's.  Over time, the firm expanded from 3 to 12 associates with an audit clientele base was primarily government and non-profit based institutions that required independent audit opinions while the tax clientele consisted of individuals and small businesses. 

After the consultation project with Munsey Memorial UMC was completed, a finance member, Margaret Moses recruited my services in February, 2000 for her accounting team.  Upon assuming the audit manager role, assignments were made to staff to perform detail financial information review and to evaluate organizational structure effectiveness of internal control. During the normal tax season, provided accounting services tax returns of selected clientele while providing assistance in network management with the firms 40% increase in staffing. 

The list below outlines all noteworthy accomplishments during this time:

• Performed financial audits, internal control analysis, and grant reviews for clients with while leading a team of three individuals for three seasons as the lead auditor for various clientele as In-charge Auditor of clients with $10M budgets for governmental, non-profit agencies, US Department of Housing and Urban Development units (HUD's) and local utility districts while managing an audit team of one to three individuals within budgeted time frame.  Usage of various accounting guides and supplements required in the auditing activities such as GAAP, GASB, SAS, FASB and APB Opinions with the Practitioner's Publications Company (PPC) Guide to Audits for Non-Profits, Governmental, Single Audits, and HUD-Projects. Other authoritative literatures include Edward Jones US Master Tax Guide and CCH Tax Guide.  In-charge auditor for $10M budget municipality project may be seen in Lead Auditor for Governmental Write-Up Project for a local municipality, a governmental unit, a non-profit entity (all titles have been removed for client confidentiality purposes). (Click here for Appendix 3: Lead Auditor for Governmental Write-Up Project). 
• Three seasons of tax learning experience have provided opportunities to process the following IRS Tax Forms: 1040, 1065, 1120, 990, 2106, 4562, 4797, 8283, 8825, Schedules A, B, C, D, E, F. In addition to the federal forms, individual state tax returns have been filed for the following states: WA, IL, LA, WV, NY, PA, IN, and TN through the Ultra Tax software program.
• With the newly enacted GASB 34 that required all government entities to account for all fixed assets, many small entities did not have adequate records to provide fixed asset cost.  By providing governmental clientele advisory services of GASB 34 provided  cost savings of 25% in how the accounting of capital assets and improvements are to be recognized.  
• Reconciled client's financial data after database failure was reconstructed by software vendor for audit purposes to ensure financial integrity of the transactions.
• Other learning opportunities range from consulting clients concerning the operation of QuickBooks for specific organizational structures, assisting the junior partner in network administration, troubleshooting and on-site training of staff for various software packages, audit procedures, reporting requirements, and processing audit reports to Word and Excel spreadsheet designs.  These learning activities provided an overall productivity increase of 15%.  

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