D. A. CURRIE

Professional Certifications

CPA exam results

Professional Memberships

Education

Cumulative Point Average (4.0 maximum)

Additional Certificate Training

Work Experience

September 2006 to present - Florida State Government 

Agency for Health Care Administration, Tallahassee, FL

Title: Audit Evaluation and Review Analyst
Duties: Review nursing home cost reports for compliance with Medicaid state plan, Medicare principles of reimbursement, and generally accepted accounting principles as applicable to Medicaid nursing home rate setting.

October 2005 - September 2006  

I took a year off from regular full-time work after taking early retirement from the Federal government in September 2005.  During that time, I had a seasonal job preparing income tax returns during the tax season and a part-time job at a CPA firm helping prepare for the upcoming audit and tax season.  I will provide details of these jobs on request.

June 1982 to September 2005 -- United States Government

I held professional accounting positions with several agencies within the Federal government, including:

Centers for Disease Control and Prevention, Atlanta, GA

Title: Accountant (GS-13)
Duties: Preparation of financial statements; preparation of budgetary reports for assigned appropriations for electronic transmission to the U.S. Treasury Department; analysis and reconciliation of account balances between budgetary and proprietary accounts, under the U.S. Standard General Ledger.

Environmental Protection Agency, Dallas, TX 

Title: Financial Specialist; Accountant (GS-13)
Duties: Served as certifying officer for all grants payments in the region; reviewed obligations for compliance with federal appropriations law before processing them in the accounting system; designed specialized reports to extract data from the accounting system.

Health Care Financing Administration, Dallas, TX

Titles: Accountant; Payment and Recovery Specialist (GS-13)
Duties: Medicare: I identified and collected overpayments made to Medicare Part A providers, specializing in providers who had filed for bankruptcy. I filed proofs of claim with the bankruptcy court; tracked cases through the courts to determine if or when they were dismissed, converted, or discharged; and worked closely with the Office of General Counsel in preparing motions and other pleadings; and helped prepare our attorneys for court in adversarial proceedings by providing technical information on financial and reimbursement issues. I also worked closely with the Medicare fiscal intermediaries to obtain the financial information necessary to prepare proofs of claim and information that our attorneys needed to prepare for court; and provided special instructions on a case-by-case basis for how to proceed with overpayment cases where the provider was in bankruptcy.

Medicaid: I was the technical lead for overseeing, evaluating, and monitoring Medicaid state agency institutional payment policies and procedures, concerning the rate setting methodologies used by the states in the Dallas region to reimburse hospitals and nursing homes for inpatient services. This included: (1) reviewing proposed state plan changes to established reimbursement methodologies and recommending approval or disapproval to central office staff (2) working closely with Medicaid state agencies to resolve problems with their proposals to ensure compliance with laws, regulations, and policies; (3) providing expert technical assistance, guidance, and policy interpretation on institutional payment policies, guidelines, and procedures to state Medicaid agencies, regional and central office staff, health care providers, and other interested parties; and (4) performing on-site financial reviews of states' implementation of their approved methodologies. I also provided technical assistance and policy interpretation to state agencies, regional office staff, and central office staff on the effect of new legislation on Medicaid institutional reimbursement policies.

Office of the Inspector General, U.S. Department of Labor, Dallas, TX

Title: Auditor (GS-13)
Duties: Served as auditor-in-charge on two large financial-related grant audits of block grants awarded under the Job Training Partnership Act. I was responsible for evaluating the costs claimed under these grants by the cities and their subcontractors for allowability and allocability, as well as determining whether the cities complied with the laws and regulations affecting grant financial reporting. 

I assigned audit areas to the staff, discussed audit approaches, conducted audit team meetings, resolved problems the auditors encountered, identified audit criteria, determined the significance of audit findings, evaluated the relevancy and persuasiveness of audit evidence, and prepared specific assignment performance appraisals.  I also developed several complex audit issues, which represented over 90 percent of the monetary findings in the final audit report, and prepared the draft and final audit reports, tasks which had historically been done by the ARIGs. I used word processing and electronic spreadsheet computer applications extensively in preparing the audit reports.

Internal Revenue Service, San Antonio and Fort Worth, TX 

Title: Internal Revenue Agent
Duties: I conducted field examinations which involved tax law, accounting, and investigative issues of substantial variety and complexity, including small corporations, S corporations, and partnerships. As a field agent, I was responsible for conducting each audit from start to finish, with minimal supervision, including: selecting which tax returns should be audited; planning, scheduling, and conducting the audit; researching relevant regulations, rulings, and court cases; documenting and presenting audit findings in a convincing manner; and preparing written audit reports.

I testified as the government's witness in Tax Court, in a complex case I worked shortly after I finished my training. The government won that case and I received a commendation for recognizing such a complex issue at such an early stage in my career. I also served as an on-the-job instructor for three trainee agents. This included making three on-the-job visits with each trainee (initial interview, work-in-progress, and closing conference), conducting workload review conferences, and preparing written evaluations of their work. I also prepared and presented several technical workshops.

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Last updated 04/13/2008 -- Links checked 04/13/2008