Michael D. Bradley Tel: (301) 874-1937 9427 Penrose Street Cell: (301) 305-4704 Urbana, MD 21704 mb11c5030@westpost.

net Contact: Human Resources or Recruiter A trusted financial professional with a tremendous depth of knowledge. Dear Sir/Madam: Please accept this letter as an introduction and interest in the position curren tly available with your company/client. My resume and executive summary are atta ched for your review and consideration. My experience totals more than 20+ years in financial accounting, cost accountin g, managerial accounting, financial/strategic planning, and customer relationshi p management. My continuing professional development recently has been retaining pertinent up-to-date information thru participation in webinars. The webinars p rovide for me important practical real time information and techniques to streng then my professional awareness, while my search proceeds. Cost accounting, strategic cost measurement analysis/research, budgets (preparat ion, formulation, techniques, review, execution, maintenance, periodic forecasts /movers), contracts (pricing, proposals, negotiations, close-outs/audits), oper ational process reengineering, Interactive Financial Models, Decision Support Mo dels (ABC/M software Easy ABC, Oros and in-house spreadsheet models) have been m y professional foundation. Several of my positions have essentially resembled a controllership in responsibility and reporting. I have provided strategic financ ial management and operational oversight in several industries. Please see my E xecutive Summary sections titled (1) Financial Planning and Analysis and (2) Acc ounting and Auditing. The software and templates mentioned represent major inves tments in real-time budget/actual/historical information/modeling and compliance controls for Sarbanes-Oxley Act. My leadership in compliance and operational solutions has been in the areas of r edefining, reexamining, reinventing, reworking and reshaping methodologies throu gh audits, research and custom frameworks as required. My "hands-on" experience in cost collection, cost & performance measurement systems, cost uses & behavior s, cost assignment, SRS (Source of Revenue Statements), what-if models, at-risk market calculations, base-yr. index comparatives and predictive planning/forecas ting (templates, add-on or stand alone software) has defined my career. I am tho ughtful and predictive when analyzing information yet dynamic and proactive when the call for action comes. Additional qualifications, submitted for your evaluation, include: * A solid background in effectively managing professional financial teams and re lated resources * Successfully managed critical technical projects * CMA (Certificate in Management Accountant) candidate * Received Letter of Commendation for launching Financial Production Manager Sem inars * As Sr. Financial Analyst, was the only non-manager who completed the Hughes Su pervisory Training Program * Selected for the Outstanding Performance Award * Member of Financial System Committee and Inventory Management Team (MAPICS & C OPIC) * Directed the Continuous Measurable Improvement Program (CMIP) * Established commercial product line pricing procedures, policies and models * Coordinated, developed, prepared, and presented long-term strategic financial

plans/forecasts/movers * Instituted input/output plan reviews and developed divisional level ABC (Activ ity Based Costing) analysis I hope that you now have a vision that incorporates my capacity to grasp essenti al business practices and my commitment to delivering the right solutions. Please contact me on my cell or home voice mail. Thank you for your time and consideration. I look forward to hearing from you so on. Sincerely, Michael D. Bradley MICHAEL D. BRADLEY 9427 Penrose Street Tel: (301) 874-1937

Urbana, MD 21704 Cell: (301) 305-4704

FINANCIAL EXECUTIVE Financial Accounting...Managerial Accounting...Revenue Accounting...Business Man agement...Healthcare Administration Customer Service...M & A Transactions & Stra tegies...Operational Reporting and Analysis...Group/Divisional Financial Package Reporting & Compliance...Pricing & Indexing...Cash Management...Systems Integra tion...Financial Integrity...Labor & Vendor Relations...Lean Six Sigma...Facilit y Design Senior professional manager with over 20+ years of formulating and executing fin ancial plans in multiple business sectors with concentration on performance and efficiency enhancements. In all positions, have held broad responsibilities rang ing far beyond job title. My leadership has allowed finance to be embraced as a true business partner. Strong proponent of continuous assessment and improvemen t of financial procedures/controls, continuous best practice identification and practical solution recommendations, continuous operational input and feedback, c ontinuous ABC/M (Activity Based Cost/Management), continuous budgets and rolling forecasts models including cash flow forecasts, and as required capital procure ment from cash flows to ROI. My experience provides on and off balance sheet man agement as well as knowledge of risk management techniques. Successful in provid ing viable alternative insight and solutions to support financial, operational a nd organizational requirements. As employee of the year, I demonstrated the abil ity to find, analyze, and interpret issues/causals--which improved monthly, quar terly and year to year comparatives and related written reports. Comfortable wor king at all levels and embracing organizational cultures. Professional Strengths P&L / BS Oversight * GAAP Interpretation * Strategic Planning & Analysis * Capit al & Operating Budgets * Cost Management * Cost Accounting * Cost/Benefits Analy sis * Standard Cost * ABC/M * Process Improvements * Program Management * Contra ct Negotiations Experience HealthSouth MountainView Regional Rehabilitation Hospital, Morgantown, WV Febr uary 2008 - April 2009 Controller * Reported directly to the CEO

* Guided HSMV thru TeamWorks project installation of Non-clinical Patient Servic es & Marketing /Sales team. The project goals were process & system improvements to eliminate non-value added work, to use brown paper "as is" and "to be" for v isual display as diagnostic tools, to understand process flow versus system flow , to understand behaviors, eliminate process variation, reduce lost time, to Do It Right the First Time (DIRFT), and design & install Best Practices. * Voting member of joint-venture partnership with Monongalia General Hospital an d West Virginia University's Ruby Memorial Hospital * Provide financial metrics information-DOR (Daily Operating Report) and consult s with joint-venture partners - quarterly and as required * Oversight and performance monitoring of Central Business Office business oper ations - this includes 428 beds at eight regional rehabilitation hospitals * Responsible for all accounting functions and corporate financial statements, c ost reports, charge master, rate applications, and capital and asset management for an 80 bed hospital and 16 bed satellite facility * Responsible for development, evaluation, presentation and administration of t he annual operating budget * Responsible for financial systems, financial policies and banking services * Responsible for third party reimbursements, accounts payable, accounts receiva ble, cash collection and payroll * Negotiate and approve vendor contracts and business associate agreements * Manage and coordinate financial and operational audits * Supervise staff of 16 CAM Publishing Group, Silver Spring, MD January 2002 - January 2008 Controller * Reporting to the CEO, responsible for the continuous development of strategic plans/pricing and new business models * Responsible for GL maintenance , budgetary controls/procedures and the prepara tion of financial reports/analysis * Manage the vendor/customer contract negotiations, procurement, receipt, storag e and distribution of inventory * Coordinate Information Systems Support * Supervised staff of 5 BioWhittaker, Walkersville, MD March 2000 - Nov. 2001 Financial Manager * Overall financial and managerial accounting responsibility for the $25M divisi on BMA (Bio Whittaker Molecular Applications ) * Reported directly to Division Director of Accounting; indirectly to the VP of Operations * Supervised two (2) accounting professionals * Completed Purchase Acquisition Accounting Transition from FMC to BMA (Plants l ocated in Maine and Denmark) * Finalized the appraisal of Fixed Assets, Intangibles, WIP R&D, payment of chan ge in capital investment, goodwill, payroll, inventories/revaluation, and Chart of Accounts Cross References * Maintained standard costs, overhead rates and provided cost/benefit evaluation s for major capital projects and three-year forecasts * Reviewed all G/L input, developed balance sheets, income statements, and cash flow comparative analysis * Drafted written commentary and financials for corporate: monthly (8K as requir ed), quarterly (10Q) and year end (10K) Science Weekly, Chevy Chase, MD March 1997 - Mar. 2000 Manager Business Operations * Responsible for strategic, budget and three (3) month plans * Responsible for monthly management operating ratios/matrix and operational tec hniques

* Responsible for all financial management accounting i.e. GL input, BS, IS and CF statement reviews * Supervised staff of 7 MCBS, Mission Viejo, CA January 1995 - Feb. 1997 Consultant (Activity Based Costing) * Assisted clients in ABC techniques, models, value chain costing and relative b enefits to traditional/contemporary approaches * Clients assisted with relationship between FASAB, CASB (Cost Accounting Standa rds Board) and GAAP * Crafted groundwork for disciplined capital procurement, product cost/pricing, overhead allocation, and equivalent headcount for operational, technical, behavi oral and cultural cost measurements. Quotron Systems, Inc., Citigroup - Division of Reuters Group, Los Angeles, CA April 1993 - Dec. 1995 Director of Revenue Accounting * Responsible for pricing and billing services for revenue recognition for domes tic and international exchange and commodity and brokerage firms (CBOE, KBOT, NA SDAQ, NYSE, etc.) * Supervised staff of 27 employees, direct reports included 2 managers and 1 sup ervisor * Responsible for the design and implementation of a corporate-wide, end-to-end billing solutions system * Analyzed the business process and participated in support demonstrations while interfacing with clients * Project Manager for the Last Third Project (Sales order definition and Billing re-engineering) * Responsible for billing and service coordination and accuracy across multiple departments K & M Company., Division of Avery Dennison, Torrance, CA November 1992 - Feb. 1993 Cost Accounting Manager * Responsible for all cost accounting functions for multiple plants and multiple processes * Responsible for divisional-wide product reviews, costing, pricing, plant level burden and labor rates, inventory analysis & provisions, scrap percentages, var iance analysis, and capital investment justification * Supervised staff of 3 professionals Hughes Electronic, Inc. November 1987 - Oct. 1992 Business Manager, Hughes-Avicom International (HAI), Glendora, CA July 1991 - Oct. 1992 Product Line BM, Microelectronics Systems Div (MSD), Rancho Santa Margarita, CA June 1989 - Jun. 1991 Senior Financial Analyst, Connection Devices Div (CDD), Irvine, CA November 1987 - May 1989 * Responsible for financial oversight of the following: GL, P&L, BS statements, planning/analysis (sales, earnings, cost of sales, bookings), auditing, cash-flo w management, inventory schedules/balances, program accounting , contractual rev iews, amendments and required schedules, creating WBS (work breakdown structures ), developing pricing models, preparing and presenting pricing proposals * Product line increased from 6 to 14 systems and gross margin percents ranged f rom 57.2% to 62.7% * Assisted in the strategic review, write-up and development of the prospectus w hich guided the decision to purchase Avicom International which enabled the Avio nics Division to enter the in-seat video market to ensure future growth. * Analyzed unemployment compensation options and monitored provisional levels decisions resulted in significant savings

* Financial forecasting responsibilities have included the supervision, coordina tion and the preparation of raw input from internal * departments and external sources (industry trade journals or government index es) for budgeting (monthly, 2 or 4 month movers), for annual plans (3, 5 or 10 years) and for strategic research analysis * Responsible for government project cost accounting, FAR and DCAA audits * Developed input/output statements as a requirement for all forecasting plans * Integrated ABC (Activity Based Costing) as a strategic and tactical evaluating tool which allowed the product line to manage activity, cost drivers, measurabl e events, and/or transactions that affected the return on total capital investme nts. * Responsible for procurement review (ABC analysis) and G&A overhead rate prepar ation. This allowed products to be classified as (a) star; (b) problem child; (c ) dog; and/or (d) cash cow using ABC interviewing/costing techniques * Provided internal program performance reporting and external financial reporti ng to meet GAAP standards. * Drafted written responses to historical or current financial audit questions Allergan Pharmaceuticals, Inc., Div. of Smithkline Beckman Corp., Irvine, CA January 1986 - Oct. 1987 Senior Product Cost Analyst * Responsible for all production review, product updates and input * Responsible for all product line journal entries, product line P&L and product line balance sheets Coleco Industries, Inc., November 1983 - Dec.1986 Manager of Cost Accounting, Irvine, CA October 1984 - Dec. 1986 Manager of Financial Analysis, Amsterdam, NY November 1983 - Sept.1984 * Led the transition team at Coleco West during the Honeywell Cost System conver sion * Authored and presented the first Coleco West procedures and definition manual for strategic planning and budgeting * Responsible for all manufacturing burden, labor and material standards, MRP an d capacity requirements * Approved all BOMs, labor routings and material substitutions * Responsible for analysis of new products, new market expansion, and the ident ification of key market drivers for comparatives * Supervised, coordinated and prepared quarterly, mid-year, and annual budgets a nd strategic long term financial plans * Established traditional cost/benefits analysis for products and capital purcha ses Long-Airdox Company, Div. of the Marmon Group, Oak Hill, WV November 1979 - Oct. 1983 Cost Accountant * Responsible for the full absorption costing and variance reporting/analysis fo r 3 manufacturing plants * Assisted in transition from file card system to automated IBM Systems 34 & 36 (software: MAPICS & COPICS) * Reviewed all journal entries, standards (material and labor), overhead rates, inventory reconciliations (perpetual, physical, and GL), and financial reporting (P&L/Balance Sheet) at plant level * Monitored all error report edits/updates and reviewed all sales orders for acc uracy in pricing and profitability * Responsible for Where Used, Cost History, Labor Distribution, Work Order Perce ntage of Completion, and other reports which provided GL to Perpetual accountab ility/accuracy, work order closures, bookings, and backlogs

Software/Hardware Excel; Lotus; Word; PowerPoint; Keane Network (Patcom), Caremedic, Teamworks, IB M 34,36,38; Honeywell; Hewlett Packard; LAN: Xerox Business Mgmt System (XBMS); Global; Burroughs; IBM MAPICS, IBM COPICS;INFOR,MRP/ERP; DRP; Cincom; Hyperion; Pillar; Business Objects; McCormick & Dodge; ADP; Computron; HP AskMan , BPCS Mo dules, Plexus Education Bachelor of Science - May 1979; Concord University; Athens, WV Major: Accounting Pacific Christian College - 1985; Fullerton, CA; CMA Review Professional Development - Attended the following seminars, workshops, conferen ces, and training courses: OSHA Regulations; Safety; Multicultural Relations; Organizational Restructuring & Dev elopment; Regulatory Compliance; GMP (Good Manufacturing Practices); ERP (Enterp rise Resource Planning); Lean Six Sigma, Conflict/Dispute Resolution; Worker's C ompensation

EXECUTIVE SUMMARY MANAGEMENT Accomplished senior manager, offering a strategic and analytical foundation in f inancial management and business development. Knowledge in the areas of finance, accounting, cost management, healthcare administration, operations, cultivating core business practices and determining key business drivers. Oversight has inc luded supporting corporate growth strategies, managing divisional capture and pr oposal teams, financial statements, financial planning and analysis (sales, earn ings, cost of sales, bookings), multimillion-dollar budget creation, capital bud gets/expansion, auditing, monitoring cash-flow and inventory schedules/provision s and balances, program accounting, and contractual reviews, amendments and requ ired schedules. Led CMIP (Continuous Measurable Improvement Program) initiatives at Hughes to facilitate program and customer service excellence based on team a pproaches and matrix review. As controller at HSMV installed/monitored the MOS ( Management Operating System) which began with budget, master schedule, skills fl exibility matrix, Pat Com work Queues, supervisor follow ups, OPS meetings, DOR Daily Operating & Census Reports with period comparatives, system & skills revie w with process sustainability review checklist. Managed the M&A due diligence, c onsolidation and integration of the BMA acquisition at Bio-Whittaker and the Avi com acquisition while at Hughes. CASH MANAGEMENT Responsible for billing, accounts receivables, and cash collections for eight ho spitals. Restructured (SWAT-Strategically Working Accounts Timely) the accounts receivable so that "days fees outstanding" decreased favorably to meet strategic goals (Allowable Cash Gap) and follow industry trends. Developed, implemented a nd administered capital procurement DCROI and operational cash forecasting. As a result, capital investment income increased. The ongoing Cash Flow management p roved useful when business opportunities were presented to corporate for financi ng consideration/approval. Required Statements of Cash Flow on monthly and quart erly forecast/outlook to highlight potential issues. Secured reduced terms with foreign customers, developed key relationships with domestic customers and negot iated favorable terms from vendors.

FINANCIAL PLANNING AND ANALYSIS Arranged purchase of compliance software (rapid consolidations, continuous inter nal control monitoring, risk assessment and etc.). Emphasized defining new produ ct scope and sequence so duplication of shared resources was eliminated during r oll out. Analyzed unemployment compensation and health care provider options: de cisions resulted in significant savings. Assisted in the strategic review, write -up and development of the prospectus which guided the Avionics Division managem ent to enter the video market to ensure future growth with the purchase of Avico m International. Introduced model for diagnosing present revenue performance and planning future revenue growth areas. The SRS (Sources of Revenue Statement) in cluded (1) Revenue from core business (2) Revenue net of market growth (3) Base Retention Revenue (4) Gross share +/-. Each sub total included supporting schedu les. Financial forecasting oversight has included the supervision, coordination and preparation of raw input from internal department(s) and external sources (i .e., industry trade journals or government indexes) for budgeting (monthly, 2 or 4 month movers), annual plans (for 3, 5 or 10 years) and strategic research ana lysis). INFORMATION SYSTEM MANAGEMENT Led the transition team at Coleco West during the Honeywell Cost System conversi on. Led the Quotron "Last Third Project" which was to ensure that the Customer S ervice System (CSS) - Revenue Accounting System (RAS) design and development pro ject utilized optimal technology and resulted in a cost effective products which met senior management, user and customer satisfaction and integrity requirement s. The system architecture was based on a LAN system interfacing with conversion modules subsequently releasing selective transactions to RAS (LAN invoicing sys tem running on and IBM mainframe). Technical System Integration included end-toend testing in a pre-production environment, therefore eliminating the impact on current business. ACCOUNTING AND AUDITING Provided program performance reporting internally and financial accounting (Busi ness Objects, SAP and Oracle) externally to meet GAAP hierarchy. Provided templa tes (financial, risk, process, issue, action plans, document control, etc.) for divisional compliance. Drafted written responses to historical and/or current fi nancial audit questions. Developed input/output statements as a requirement for all forecasting plans. Integrated Activity Based Costing (ABC) as a strategic an d tactical evaluating tool which allowed the product line to manage activity, co st drivers, measurable events, and/or transactions that affected the return on t otal capital investments. The models required understanding the risk and return trade off affecting divisional financing and investment decisions. Responsible for procurement review (ABC analysis) and G&A/overhead rate preparation. Allowed products to be classified as Star; Problem Child; Dog; and/or Cash Cow, using A BC interviewing/costing techniques rather than normal job costing standards. Dev eloped cost estimation and value chain cost management matrix using ABC Technolo gies' OROS Financial software.