GLENN G. SIPPOLA,
CPA(inactive), CISA

EDUCATIONAL BACKGROUND:

Cleveland State University - 1974, B.B.A., cum laude, Accounting
Lakeland Community College - 1972, A.A., 3.87 GPA
Electronic Computer Programming Institute - 1968, Certificate in Computer Programming (Assembler, COBOL, RPG)
Continuing Professional Education - 40 to 80 hours per year.

CERTIFICATIONS & PROFESSIONAL DESIGNATIONS:

Certified Public Accountant - 1975
Certified Information Systems Auditor - 1978, was in first group awarded this certification.
Designated National Functional Specialist in EDP Internal Control Reviews by Deloitte Haskins + Sells in 1979
Designated National Industry Specialist in Government by Deloitte Haskins + Sells in 1980

MEMBERSHIPS AND COMMUNITY ACTIVITIES:

American Institute of Certified Public Accountants - since 1976
Ohio Society of Certified Public Accountants - since 1975
EDP Auditors Association - since 1978, Charter Member
COSE Startup Planning Committee - since 1995
Lakeland Community College Alumni Association Board - since 1995
Alpha Chi National Business Honorary Society - since 1974
Child Care on the Square, Inc. - Chairman (1988 - 1989), Board member (1987 - 1989), Treasurer (1981 - 1987)
Have been a member of the Municipal Finance Officers Association, Cleveland Engineering Society, Cleveland Growth Association, Painesville Jaycees, and have served on several committees of the Ohio Society of CPAs, the Cleveland Chapter of the Ohio Society of CPAs, the Northeast Ohio Chapter of the EDP Auditors Association, and my church.

EMPLOYMENT HISTORY:

FIN Systems - 1986 to present - President
Web2e.com - 1999 to present - Chief Executive Officer
Niche Systems & Support, Inc. - 1995 to present - Chief Operating Officer/Secretary/Treasurer

Leaseway Transportation Corp. - 1981 to 1986 - Director of Security & Controls, and Manager of Internal Audit (EDP)
Deloitte Haskins + Sells - 1974 to 1981 - Manager, Management Advisory Services, EDP Audit, and Financial Audit
J.K. Lasser & Company - 1972 to 1974 - Staff Accountant, worked part-time while in college.

SPECIALIZATION:

Database Design - SQL Server, MySQL, Access, R:Base, dBASE, Clipper, DataFlex, Paradox, etc.
Database Administration & Security
Data Conversion and Programming
Systems Design & Development (Mainframes, Minis & PC's)
Consulting (Problem Solving, Troubleshooting, Efficiency & Effectiveness Reviews, Policies & Procedures, Documentation, Training)
Financial & Operational Systems Review, Design, Testing, Implementation & Documentation (EDP & Manual Systems)
EDP Internal Control & Security Reviews
EDP Auditing

SIGNIFICANT WORK EXPERIENCE:

FINancial Information System I have developed a fully integrated, on-line, real-time financial accounting and reporting system which I market to small and growing businesses. The system includes: Petty Cash Receipts & Disbursements, Bank Deposits, Disbursements & Reconciliation, Accounts Receivable, Notes Receivable, Accounts Payable, Loan & Credit Card Transactions & reconciliation, Payroll, General Ledger, Budgeting and Financial Reporting. Specialized versions of the system also include: Sales Quotations, Sales Orders, Sales Billing, Tuition Billing, Bill of Materials, Inventory Control, Fixed Assets, Grant Accounting, Purchase Orders & Encumbrance Accounting, Preventative Maintenance Program, Third Party Inventory Control. I have also integrated this system with other systems, including a Vehicle Maintenance System and a Dispatching and Scheduling System.

Applied Industrial Technologies I reviewed and evaluated the controls of the Accounts Payable System in order to identify control weaknesses and inefficiencies. Based on my review and recommendations, the client has retained me to design and develop a Pre-Payment Matching System to ensure merchandise for resale has been received and the unit price agrees with the Purchase Order before the invoice is released for payment. This system is integrated with Applied's OMNEX system which runs on a Tandem computer, and their Accounts Payable System which runs on an IBM AS-400 computer. The system processes invoices from the client’s EDI vendors and is setup to accept invoice transmissions through the Internet. This system has saved the client millions of dollars in preventing payment of duplicate invoices as well as recovery of overcharges due to quantity, pricing and shipment exceptions. The system processes approximately 3 million invoices per year from EDI, FTP and a 3rd party paper invoice entry service. The web enabled portion of the system gives access to Purchase Order, Receipt and Invoice information to over 400 locations throughout the United States, including the ability to view images of paper invoices so the location can resolve exceptions in a timely manner. The system was developed using Visual Basic, Access, PHP, HTML, Java Script, Blat and R:Base.

The City of Wickliffe, Ohio I developed a Municipal Income Tax System which is browser based using PHP, HTML, Java Script and R:Base for the database. The system allows the city to enter Taxpayer information, Tax Returns for both employers and individuals and has many reports to allow the City to monitor taxpayers who are delinquent in their tax payments. The system also allows the city to print various tax forms and returns to mail to the taxpayers.

Health & Fitness Equipment Centers I developed a Retail\Warehouse Inventory Control System which is browser based using PHP, HTML, Java Script and MySQL for the database. The system allows the client to enter purchases and sales of merchandise and has many reports to allow the user to analyze inventory levels and activity by store, vendor, category or a specific product. The system will be expanded to include a Purchase Order module, a Sales module to record sales at their retail stores, a delivery system and eventually a fully integrated accounting system.

The Holden Arboretum Conducted a comprehensive review of the client's hardware, network and software and interviewed personnal from every department in order to prepare a Strategic Information Technology Plan.

Lorain County Conducted an EDP Audit for the years ended December 31, 2000, 2001, 2002.

Kaiser Permanente I reviewed and evaluated the controls in Kaiser’s new Medical Records Imaging System and issued a report of findings and recommendations. Since the issuance of my report, I have developed computer programs to test and monitor the system on an on-going basis. Also, I have assisted Kaiser in developing their backup and recovery plans and have assisted in data recovery efforts. Finally, Kaiser has retained me to serve as their Microsoft SQL Server administrator to monitor the database growth, backup and recovery, and performance monitoring. I have also developed many programs to assist in monitoring system performance and controls and I completely re-wrote their workflow processes using Visual Basic using SQL Server\Access.

Merck & Co., Inc. I developed a Fax-to-Data Service for the Ohio Cardiac Rehabilitation Association to allow all 150 centers to fax a questionnaire to our Fax Server and convert it to data using Teleform. The data captured was used to evaluate the effectiveness of the Cardiac Rehabilitation programs in reducing heart patient’s risk factors. We have converted this application to collect the data through the Internet.

Neurological Clinic Medical Group I am currently in the process of developing a Prescription System for this client to assist in preparing prescriptions and faxing and\or Emailing them to local pharmacies.

Applied Industrial Technologies Assisted the client in reviewing and evaluating a Systems Development Methodology which incorporated Project Management, Project Estimating, Quality Assurance and Computer Aided Software Engineering (CASE) tools. Reviewed the client's systems development methodology, interviewed key personnel in the Information Systems Department in order to develop specifications for the Systems Development Methodology, Project Management, Quality Assurance and CASE tools. Developed a Request for Proposal, researched the market for potential Vendors, reviewed and evaluated Vendor Proposals, conducted vendor reference interviews and prepared a Recommendation Report for the Board of Directors. The Systems Development Methodology and CASE tools had to incorporate all computer system applications which ran on IBM mainframes, Tandem mini-computers and a Punker-Elmer Local Area network.

Electronic Data Systems (EDS) Developed an Unvouchered Liability System for the client using Lotus 1-2-3. This system is used to keep track of detail vendor invoices which have not been vouchered and to automatically generate the monthly General Ledger Journal Entry for Unvouchered Liabilities which is sent to EDS headquarters for entry into their General Ledger System. The system was subsequently revised to allow the client to keep track of any detail financial information and to generate all their General Ledger Journal Entries each month.

Auditor of State of Ohio I assisted the Auditor of State in reviewing and revising the Request for Proposals (RFP) for the Uniform Accounting Network (UAN). This RFP was the most comprehensive RFP ever issued by the Auditor of State's Office. I also assisted the Auditor in reviewing and evaluating the bids from private firms to develop and implement the UAN for Townships throughout the State of Ohio. This system includes a PC-based accounting system for the Townships to allow them to account for Cash Receipts & Disbursements, Payroll, Statistical Reporting, Budget Preparation and Reporting, Inventory Tracking, and Cemetery Tracking. The system also includes productivity aids such as Word Processing, Spreadsheet, access to the Auditor of State's Bulletin Board System, and allows the Townships to transmit their detail transactions to the State Auditor's main frame system quarterly. The system also includes a main frame portion which will allow the Auditor of State to obtain and store all the Townships' financial transactions at the State Data Center in order to provide meaningful information to State Legislators and other interested parties about Township finances. Finally, the system will include a comprehensive financial analysis and audit portion to allow the Auditor of State to audit Townships on a Bi-Annual basis in an efficient and consistent manner. After this system is implemented in 600 Townships across the State of Ohio, subsequent phases anticipate implementing the system in the remaining 720 Townships, 703 Villages and 250 Library Districts which want to participate in the Network.

Society National Bank - BancSystems Association, Inc. Analyzed the procedures and controls of this major credit card processor's postage accounts in order to develop revised procedures and controls to improve the efficiency, effectiveness and timeliness of their billing and accounting for postage which amounted to over $250,000 per month. I assisted the client in designing and developing a new computerized Postage Billing and Accounting System. Finally, I assisted the client in reconciling their postage accounts on a monthly basis and have trained an employee to reconcile these accounts each month.

Kaiser Permanente Reviewed the client’s policies and procedures in processing its payroll through the MSA payroll system and developed several recommendations for improvement.

Ohio Lottery Commission I developed a Purchasing Control System for the Ohio Lottery Commission on an IBM AT microcomputer system using Microrim's R:Base for DOS. This system is running on a local area network (Novell ELS-I Netware 286/2) and is expected to interface with the State of Ohio's Central Accounting System (CAS) to facilitate the processing of vouchers and warrants. This system tracks and reports purchases of goods and services throughout the purchasing cycle, which includes: Requisitions, Purchase Orders, Invoices, Vouchers and Warrants. Also, I developed supporting procedures to standardize the flow of procurement documents to allow for timely processing while maintaining an adequate segregation of functions for internal control purposes.

LAKETRAN (Lake County Regional Transit Authority) I reviewed and evaluated the client's accounting and reporting requirements (UMTA Section 15) and developed several applications on their Zenith AT microcomputer using Lotus 1-2-3 to satisfy these requirements. These applications included accounts payable, accounts receivable, payroll, prepaid insurance, accrued payroll & benefits, accrued interest on investments, fixed assets, bank reconciliation, trial balance and financial statements. Also, I developed a driver's log system which is used to pay drivers, bill clients for services, track mileage statistics by bus/client/driver, track ridership statistics by bus/client/driver, track driver work statistics by bus/client/task, and to review bus mileage continuity to ensure all mileage is accounted for.

Society National Bank - BancSystems Association, Inc. Developed a new Bank Service Request Billing System for the client using Lotus 1-2-3 on an IBM PC microcomputer system. This system is used to prepare periodic bills to their Bank customers for a variety of goods and services which amount to over $1,000,000 per year. It also provides a report which is used to charge these banks for the billing through the Bank Interchange System. Finally, the system also provides reports to all Departments of BancSystems of the goods & services which they have provided to customers and generates the entry for posting to their General Ledger.

Auditor of State of Ohio - Ohio Lottery Commission Assisted in the review and evaluation of the adequacy of the Ohio Lottery's Annuity Prize Fund to meet future prize obligations. To facilitate this review, I developed an Annuity Prize Audit System on a Compaq 286 microcomputer using Lotus 1-2-3. This system allows the Auditor of State to independently monitor and test annuity prize funding, payments, interest earnings and to calculate the present value of the annuity prize fund at original funding interest rates and at any other overall interest rate. This system also generates independent prize payment lists for any selected month and can project future prize payments by year to satisfy all prize obligations. This system was subsequently given to the Ohio Lottery Commission and is used by them to account for, pay and control all Annuity Prize Winners. Also, I assisted in reviewing the adequacy of controls of the Ohio Lottery's new computerized Claims Processing System which is used to pay all high tier prize claims. Finally, I reviewed the work of Deloitte Haskins + Sells for compliance with the requirements of their contract to perform a comprehensive internal control review of the Ohio Lottery which included all EDP systems used by the Ohio Lottery.

Leaseway Transportation Corp. Documented procedures and trained client personnel in maintaining key financial systems, most of which were developed by me using DYL280 II on an IBM 3081 main frame computer system while I was an employee of Leaseway. These systems included:

LAKETRAN (Lake County Regional Transit Authority) Reviewed the client's Request for Proposal (RFP) to obtain an automated Scheduling and Dispatching System to allow them to improve the Dial-a-Ride services for the elderly and handicapped citizens of Lake County. Based on my review, I prepared the bid evaluation criteria, evaluated the four bids which were received, and prepared a recommendation report for the Board of Trustees. The system consists of twelve microcomputers linked to a 386 server microcomputer using the Novell Advanced Netware IPX/SPX v2.12 Local Area Network.

Northeast Consumer Technology Stores, Inc. Assisted the client to analyze and resolve a sales reporting problem from their Wang VS minicomputer system using R:Base for DOS on a Compaq Portable 386 microcomputer. In order to accomplish this, I had to convert their Wang retail sales file and customer master file to IBM PC compatible files, transfer the files from the Wang to the Compaq, create an R:Base Database to allow me to analyze the data, load the retail sales file and customer file into the R:Base Database and design and run programs and reports to document the sales reporting problem. I prepared a detail recommendation report for senior management which resulted in several changes being made in their Wang VS mini computer system and solved their sales reporting problem completely.

LAKETRAN (Lake County Regional Transit Authority) Conducted a Federal Single Audit for the years ended December 31, 1990, 1989, 1988, 1987, 1986, and conducted a Federal & State legal compliance audit for the year ended December 31, 1985.

Auditor of State (Lake County) Provided assistance to the Auditor to audit Lake County for the year ended December 31, 1988 and to audit Lake County - Mental Retardation Program - Deepwood Center for the year ended December 31, 1987.

Auditor of State of Ohio Assisted in preparing a comprehensive manual which will be used by counties, cities, villages and school districts in Ohio to prepare GAAP basis financial statements (CAFR & GPFS) from cash basis financial records and reports.

Auditor of State (City of Westlake) Assisted the City in preparing GAAP basis financial statements (CAFR) from cash basis records and reports for the year ended December 31, 1987.

City of East Liverpool, Ohio Supervised the preparation of a work plan to help the City to prepare GAAP basis financial statements (GPFS) from cash basis financial records and reports for the year ended December 31, 1987.

Auditor of State of Ohio Reviewed the 1980 audited financial report for the City of Cleveland to determine whether the city's fiscal emergency condition had been eliminated. Provided analyses of certain key accounts and issued a report of findings and recommendations regarding factors to be considered in the determination of the fiscal emergency condition in the future.

Leaseway Transportation Corp. While employed by Leaseway, I established the EDP Audit function within the Internal Audit Department, which included:

Erie Lackawanna Railway Company Developed specialized computer programs for the client to analyze intra-state movements to refute a sales and use tax assessment which resulted in the client saving approximately $5,000,000. Also, developed specialized computer programs to review the revenue split between Conrail and the client as of the conveyance date to determine whether the allocation of freight revenue was reasonable.

Windsor Hospital Assisted the client in defining requirements for computerizing its billing, accounting, financial reporting and medical records; searched the market for potential vendors; evaluated vendor proposals; recommended a mini-computer based system (Univac); and, assisted in testing and implementing the system.

Ogden Corporation - Luria Brothers & Company Performed an in-depth review and evaluation of internal controls in EDP and user departments before the company decided to expand its on-line processing capabilities of its integrated scrap metal brokerage system to additional trading offices and scrap metal yards throughout the United States.

Muskingum Watershed Conservancy District Performed an in-depth review and evaluation of the district's financial and operational procedures and controls which resulted in a report of recommended changes in forms, procedures and controls which helped the district to improve its efficiency and effectiveness.

Cleveland Metroparks System Analyzed the client's financial and operational methods and procedures which was used to select and implement a comprehensive accounting, reporting and financial information system (DIALOG) on a Wang mini computer system.

Bearings, Inc. Developed a computerized system to assist the client in calculating its LIFO inventory reserve and to report unusual fluctuations in its inventory (price changes, inventory levels at specific branch locations, etc.). This system resulted in millions of dollars in tax savings.

Ohio Lottery Commission Reviewed and evaluated the client's financial and operational systems and procedures in order to establish an accrual basis financial reporting system. Also, prepared a comprehensive Financial Operations Manual which documented the forms and procedures used to implement and maintain the system, and trained employees in the use of the system.

SCM Corporation Reviewed and evaluated the Accounting IV, general ledger accounting and reporting system for the client to determine whether the system would meet the needs of the company and issued a report of findings and recommendations which the client used to make its decision.

Consolidated Protective Coatings Corp. Assisted the client in assembling evidential data used in legal proceedings against a computer manufacturer for failure to perform on its contractual obligations.

Financial Planning and Supervision Commission (Cleveland) Assisted in the review and evaluation of the City of Cleveland's financial plan to restore fiscal integrity to the City, to regain entrance to the bond market and to eliminate their fiscal emergency conditions.

Financial Planning and Supervision Commission (Ashtabula) Assisted in the preparation of the City of Ashtabula's financial plan to eliminate their fiscal emergency conditions and assisted the City in establishing a better financial accounting and reporting system to allow the City to monitor its financial condition more effectively.

Auditor of State of Ohio Reviewed audit programs and questionnaires used by the Bureau of Inspection and Supervision of Public Offices to audit the Ohio Lottery Commission to determine whether the audit scope and procedures were adequate in relation to both the legal requirements and professional auditing standards.

Thomas Tillings, LTD Assisted in conducting a Business Man’s Review of Eaton Corporation’s Yale Lock & Hardware Division in anticipation of acquiring the business by the client.

MAN Assisted in conducting a Business Man’s Review of White Motors, Inc. Developed specialized computer programs to analyze the age and composition of White’s inventory.

Eastway American, Inc. Assisted the client in reconstructing its accounting records and accounts due to neglect by its office manager.

Deloitte Haskins + Sells Developed innumerable computer audit programs designed to assist the financial audit staff in conducting their financial audits more efficiently and effectively. These audit clients included:

Performed EDP internal control reviews for a number of DH+S clients which included:

Performed financial audits for a number of DH+S clients which included:

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