Raymond Mino, MBA, CPA

Marist College, Poughkeepsie, New York
Master of Business Administration, GPA 3.88, GMAT 640
Awards: Faculty Award for Excellence in Graduate Studies in Business

Georgetown University, Washington, D.C.
Bachelor of Science in Foreign Service
Awards: Graduate School Scholarship

Raymond J. Mino, MBA, CPA, Durango, Colorado
Sole Practitioner 1996 - Present
Prepared individual and partnership income tax returns. Provided advanced computer support to clients. Certified Advanced QuickBooks Professional Advisor. Certified QuickBooks Point of Sale Professional Advisor. Designed and developed internet and intranet applications.

Ukraine Accounting Reform Project, Kyiv, Ukraine
In association with Chemonics International and East West Management Institute
Deputy Chief of Party  August 2003-October 2004
Supported and advised the Ukrainian Federation of Professional Accountants and Auditors. Managed a full program of training, testing and certification of accountants leading to the Certified International Professional Accountant (CIPA) certificate. CIPA is a Russian language program of international certification of accountants established in 2001 by the International Council of Certified Accountants and Auditors (ICCAA) with the sponsorship of the US Agency for International Development (USAID).

Kosovo Business Support, Pristina, Kosovo
In association with Chemonics International and The Recovery Group
Resident Accounting Advisor  September 2002-August 2003
Supported and advised the Society of Certified Accountants and Auditors of Kosovo. Authored, edited and compiled training material in advanced accounting, auditing and financial management. Delivered training leading to certification of accountants and licensure of auditors. Assisted Kosovar SMEs in a wide range of accounting and management issues.

Central Bank of Uzbekistan, Tashkent, Uzbekistan
In association with KPMG/Barents Group
Resident Accounting Advisor and Project Manager  September 2001-January 2002
Advised Central Bank regulators and commercial bankers on auditing standards and procedures, financial statement analysis and conversion to International Accounting Standards. Assisted in the establishment of a centralized Accounting Methodology Department at the CBU. Supported adoption of a tax reconciliation procedure for commercial banks in Uzbekistan. Authored and reviewed proposed CBU accounting policies.

National Bank of Georgia, Tbilisi, Republic of Georgia
In association with Booz, Allen & Hamilton, Inc.
Bank Accounting Expert  January 2001-August 2001
Advised commercial bankers on conversion from Gosplan to International Accounting Standards. Provided intensive, on-site consultation to four pilot banks. Developed curriculum and training materials. Delivered seminars on IAS application to commercial bank accountants. Assisted commercial banks in understanding and posting their audit adjustments. Developed methodology for objective assessment and improvement of commercial bank accounting. Provided project-wide computer support.

Central Bank of Uzbekistan, Tashkent, Uzbekistan
In association with International Business and Technical Consultants, Inc.
Resident Accounting Advisor  October 2000-December 2000
Taught seminar on posting audit adjustments to central and commercial bankers. Completed a comprehensive review and analysis of commercial bank audit adjustments. Wrote and presented guidelines on identifying those adjustments which must be posted in modified or original form. Advised Central Bank regulators and commercial bankers on auditing standards and procedures, financial statement analysis and conversion to International Accounting Standards. Developed curriculum and training materials. Provided project-wide computer support.

National Bank of the Kyrgyz Republic, Bishkek, Kyrgyz Republic
Resident Accounting Advisor  February 2000-September 2000
Advised National Bank accounting department and commercial bankers on financial statement analysis and conversion to International Accounting Standards. Developed curriculum and training materials. Implemented a MIS system in sixteen commercial banks and configured and installed a variant for National Bank off-site supervision. Provided project-wide computer support.

Central Bank of Uzbekistan, Tashkent, Uzbekistan
Resident Accounting Advisor 1998 - 2000
Co-authored capital markets accounting regulations. Taught seminars on International Accounting Standards to commercial bankers. Advised Central Bank regulators and commercial bankers on auditing standards and procedures, financial statement analysis and conversion to International Accounting Standards. Developed curriculum and training materials. Implemented Central Bank off-site monitoring system. Provided project-wide computer support.

Academy for Educational Development, Bishkek, Kyrgyz Republic
Accounting Faculty Trainer 1999
Delivered comprehensive training in Kyrgyz Accounting Standards to 27 Kyrgyz and Uzbek accounting professors from June 1999 to August 1999.

Paul A. Lemon, PC, CPAs, Durango, Colorado
Staff Accountant 1996 -1997
Prepared individual, partnership and corporate income tax returns. Compiled financial statements. Converted office information systems from DOS to Windows 95. Installed and configured Windows 95 network.

Mount Saint Mary College, Newburgh, New York
Adjunct Instructor of Business 1993-1996
Taught undergraduate classes in Investment Analysis, Money & Banking, Financial Management. and Production Systems.

Ellenville National Bank, Ellenville, New York
Controller & Chief Investment Officer 1990-1993
Formulated asset-liability policy. Managed $70 million bond and $15 million cash and certificate of deposit portfolios. Prepared all bank financial statements and regulatory reports. Forecasted budgets using simulation and stochastic techniques. Cut correspondent banking costs by 40%. Set rates on deposit products. Maintained public funds relationships. Supervised accounting department. Administered Fedwire Network. Authored operational policies and procedures.

Key Bank of Eastern New York, Newburgh, New York
Loan Review Officer 1989-1990
Reviewed large commercial loans to assess risk, and reported findings to senior management. Managed Other Real Estate portfolio. Introduced credit scoring and other quantitative techniques, and implemented a PC based system for monitoring and reporting commercial loan delinquencies. Supervised one clerk .

Management Information Officer 1988-1989
Advised senior management weekly on staffing requirements and work volumes in 36 branches and 24 functional departments. Directed a staff of three analysts. Administered office network with 28 local and 5 remote workstations. Directed hardware and software installation, configurations, training and support for IBM System 36. Supervised System Administrator and System Operators.

Operations Division Controller 1984-1988
Prepared 14 subsidiary profit plans totaling over $14 million per year. Cut variances from historic 10%-15% over to 2%. Costed bank products and developed cost accounting procedures and transfer pricing mechanisms. Served on four merger teams. Developed PC based applications for automating back office functions. Established standard times and staffing targets.

Microcomputers 
Very advanced Lotus 123 and Excel since 1984, including interactive macros and spreadsheet models. Advanced Windows 98 networking, TCP/IP, Microsoft Office, SmartSuite and dBase III experience. Proficient in Timeslips, Lacerte, Workpapers Plus, Quickbooks and various project management and communications software.

Minicomputers
IBM System 36, PC Support/36, Personal Services/36, and Displaywrite/36.

Professional Associations
American Institute of Certified Public Accountants
Colorado Society of Certified Public Accountants
AICPA Information Technology Section
European Accounting Association
Netherlands Chamber of Commerce in the United States
Amsterdam Chamber of Commerce
Kyrgyzstan Association of Accountants and Auditors

email: ray@raymino.com

P.O. Box 4564, Durango, Colorado 81302-4564