David Johnson
Houston,Tx
Summary
Dynamic Senior Plant Accountant with extensive experience at Kinder Morgan, adept in TIPS management and Oracle Cloud solutions. Proven track record in optimizing revenue collection and enhancing financial reporting accuracy. Strong analytical skills combined with effective communication foster collaboration and drive results in fast-paced environments. Passionate about delivering exceptional financial insights.
Overview
40
40
years of professional experience
Work History
Senior Plant Accountant
Kinder Morgan
Houston, Texas
09.2023 - 04.2025
- Evaluate, collect, and report the State of Utah's reporting of forms 13A and 13B from prior periods to the current month.
- Assemble prior period PTA's for several prior flow months to offset period topside accruals for processing into TIPS and settlements.
- Review, Analyze, and Confirm the proper contractual setup in QLM for monthly billings to ensure timely revenue collection.
- Update CDPs for Child Meters allocations, net of buyback, for proper distribution in TIPS.
- Update lease return meters in TIPS to properly settle net residue sales.
- Distribute monthly settlement statements and QQM queries for EOM payments.
- Respond to customer inquiries for payment breakdown and support.
- Updated Gross Margin Report for management review and analysis.
Senior Plant Accountant
Opportune L.P.
Houston, Texas
09.2022 - 09.2023
- Transitioning Momentum acquisition of East Texas Assets from Midcoast Energy for accounting services to Opportune L.P. with TSA in place through Jan-2023 by examining and auditing test statements against sample production month.
- Assemble monthly interface of upstream TOPS Align custody measurement and analysis meters into TIPS cloud for monthly processing.
- Analyze and update monthly TOPS Align fees passed back to parties based on volumetric statements to ensure proper recovery of electricity and pipeline fees.
- Allocate commingling points of TOPS Align upstream custody measurement points against downstream pipeline delivery points for aggregation of fees and imbalance positions.
- Produced sources of scheduled, nominated and allocated TOPS Align quantities for proper valuation of CICO positions.
- Maintain existing Midcoast Energy plant accounting for monthly settlement of producer settlements.
- Run and issue monthly gas and invoice statements for TOPS Align and Midcoast Energy distribution to producers and respond to customer inquiries and measurement issues.
Gas Accounting Advisor
Midcoast Energy Partners, L.P.
Houston, Texas
08.2018 - 09.2022
- Charged with accounting for the East Texas Processing Plant and Transmission System eff Aug-2020.
- Charged with accounting for the Elk City super-system processing plant located in Beckham County, Oklahoma eff Aug-2018.
- Run and monitor monthly interface of upstream volumetric and quality analysis from Flow Cal into TIPs as well as monitor and update child meter allocations behind Central Delivery Point (CDP) meters. Measurement protocols include a reconciliation between Flow Cal and TIPs.
- Update MDI for new, reconnect, temporarily abandoned (TA) and permanently abandoned (PA) meters for formation, gas lift and check meters.
- Monthly review of contractual provisions to ensure compliance with processing settlements.
- Manually update TIPs meters with 8/8ths NGL’s produced, utility fuel along with inlet and residue check meter volumes for the super-system sister plant called Anadarko and issue customer deliverables highlighting settlement, invoice, margin, operator, and query statements to certain producers at Elk City.
- Create and submit a recap of upcoming AP/AR manual wire request and invoices to the accounts payable and receivable groups for monthly disbursements and collections.
- Created and submitted monthly reconciliation of TIPs AR and AP activities to the Oracle interface to ensure that all settlements have been accounted for.
Senior Plant Accountant
American Midstream Partners, L.P.
Houston, Texas
12.2017 - 08.2018
- Charged with accounting for (2) midstream assets overseeing (1) overseen by junior accountant.
- Accounting of upstream receipts encompassing wellhead gas and separator liquids for Full Wellhead Stream (FWS) mol allocation.
- Accounting of y-grade receipt receipts and disposition of C3+ spec production, plant and blending fuel, condensate, residue, and sulfur sales through a company-operated fractionator.
- Accounting of I/C NGL marketing sales between plant asset and marketing company based on third-party purchaser/sales support.
- Reconciliation of balance sheet accounts to certify asset integrity.
- Margin Analysis using Great Plains to highlight variances between actual, accrual, and budget for upper management review.
Optimization Analysis
EnLink Midstream
Houston, Texas
01.2010 - 10.2017
- Assembled daily profitability forecast(uplift) for various supply points along company-owned pipeline dedicated to company-operated processing plants using pricing, well data and plant efficiencies.
- Forecasted weekly PTR percent using Excel modeling to pipeline point producers and gas marketers to insure minimum pipeline PTR imbalances.
- Generate weekly NGL forecast to company distribution group based on current operating mode to maximize downstream TIK and opportunity sales.
- Delivered annual three-year budget and quarterly reforecast from volume analyst and Commercial Director for review including updates.
- Led monthly variance analysis meetings centered on differences between actual and accrual results based on general ledger review.
- Constructed excel model designed to manage liquefiable imbalance between straddling plants to minimize recovery rate spikes impacting liquid allocations and PTR settlements to producers.
Senior Plant Accountant
EnLink Midstream
Houston, Texas
05.2006 - 01.2010
- Interfaced directly with business development, contracts admin, pipeline transporter and supply producers for accurate current month setup of new and existing contractual agreements.
- Assembled producer pipeline nominations from transporter and ran through plant allocation system for proper distribution of NGLs, fuel, shrinkage and gains(losses) across processing plants.
- Created monthly PTR reports for billable producer supply points and interstate pipelines.
- Analyze and manage reconciliation of various GL accounts for balance sheet integrity.
- Assembled monthly billable and makeup PTR to pipeline group for proper distribution of producer and company PTR imbalance.
- Monthly review of contractual provisions to ensure compliance with processing settlements.
- Issued monthly reports to EIA and DOE for proper dissemination to regulatory agencies.
- Occasional travel required to processing facilities in southern Louisiana.
Plant Volume Accountant
Enterprise Hydrocarbons
Houston, Texas
04.2005 - 05.2006
- Recognition of West Texas processing revenues and associated costs for (4) processing plants averaging $52MM in Monthly NGL, condensate and natural gas sales.
- Created monthly plant allocation statements to various producers based on conditioning, net proceeds, keep-whole, margin and residue agreements.
- Analyze and presented monthly variance explanation to Vice President of Finance and Marketing.
- Assembled monthly billable and makeup PTR to pipeline group for proper distribution of producer and company PTR imbalance.
Senior Revenue Accountant
Devon Energy Formerly (Ocean Energy)
Houston, Texas
12.2000 - 04.2005
- Recognition of offshore revenues of natural gas, oil, condensate and plant processed NGLs from state and federal properties for proper DOI distribution of company revenues and burdens under JOA, TIK and RIK agreements.
- Issued monthly allocation statements highlighting monthly entitlements and actual sales of block emulsions to working and royalty interest owners.
- Collect, analyze and record pipeline leg receipts, gas and retrograde dispositions, cash in/(outs), lease buyback as well as producer, pipeline and gas plant imbalances.
- Apply and reconcile monthly cash receipts/deductions of block revenues to trade and deferred receivables and pursued variances with purchasers, shippers, gravity bank administrators, processing and fractionation customers.
- Coordinated and directed efforts to reconcile pipeline nominated deducts of plant PTR to actual for accounting dispositions of PTR for proper recognition of E&P processed revenues.
- Issue monthly completion level revenue reports for royalty determination of State and Federal burdens due: royalties and taxes.
Energy Capital Accountant
Mirant Corporation
04.2000 - 12.2000
Revenue Accountant
TransTexas Gas Corporation
02.1997 - 04.2000
Gas Plant Analyst
Shell Midstream
12.1995 - 02.1997
Wholesale Analyst
Ferrell North America
01.1993 - 12.1995
Gulf Coast Revenue Accountant
Enron Corporation
10.1990 - 12.1992
Royalty Revenue Accountant
TransAmerica Natural Gas Corporation
04.1990 - 10.1990
Fractionation/Gas Plant Accountant
Occidental Petroleum
06.1985 - 04.1989
Education
B.B.A - Business Administration (Accounting)
Fort Valley University
Fort Valley, Georgia05-1985
Skills
- Cloud Flow Cal
- Pro-Count
- Gas measurement interface
- Microsoft Office Suite
- E-Suite applications
- Oracle Cloud solutions
- Artesia software
- AS400 system
- Great Plains ERP
- TIPS management
- Excalibur platform
- Peoplesoft HRMS
- One-Stream financials
- Kwik-Tag document management
- Lawson ERP system
- Dart application
- QLM software
- QQM tools
Midstream History
Accomplished accountant with over (10+) years of experience in operations accounting, Gross Margin Preparation and Related Margin Analysis for upstream revenue, midstream plant processing & fractionation and downstream assets for all commodities. Apply Gas Processors Association (GPA) factors to calculate molecular to liquid (GPM) conversions, shrinkage, heating value, and mass measurement calculations. Preparation and Analysis of Budget to Actual and Accruals, 10Q and 10K analysis for SEC filings and General Ledger account reconciliations.
Timeline
Senior Plant Accountant
Kinder Morgan
09.2023 - 04.2025
Senior Plant Accountant
Opportune L.P.
09.2022 - 09.2023
Gas Accounting Advisor
Midcoast Energy Partners, L.P.
08.2018 - 09.2022
Senior Plant Accountant
American Midstream Partners, L.P.
12.2017 - 08.2018
Optimization Analysis
EnLink Midstream
01.2010 - 10.2017
Senior Plant Accountant
EnLink Midstream
05.2006 - 01.2010
Plant Volume Accountant
Enterprise Hydrocarbons
04.2005 - 05.2006
Senior Revenue Accountant
Devon Energy Formerly (Ocean Energy)
12.2000 - 04.2005
Energy Capital Accountant
Mirant Corporation
04.2000 - 12.2000
Revenue Accountant
TransTexas Gas Corporation
02.1997 - 04.2000
Gas Plant Analyst
Shell Midstream
12.1995 - 02.1997
Wholesale Analyst
Ferrell North America
01.1993 - 12.1995
Gulf Coast Revenue Accountant
Enron Corporation
10.1990 - 12.1992
Royalty Revenue Accountant
TransAmerica Natural Gas Corporation
04.1990 - 10.1990
Fractionation/Gas Plant Accountant
Occidental Petroleum
06.1985 - 04.1989
B.B.A - Business Administration (Accounting)
Fort Valley University
Similar Profiles
Chris PanasChris Panas
Measurement Technician at Kinder MorganMeasurement Technician at Kinder Morgan
Andres ZapataAndres Zapata
Plant Operator at Kinder MorganPlant Operator at Kinder Morgan
Dylan FerrellDylan Ferrell
Line Operator at Kinder MorganLine Operator at Kinder Morgan
Alexus MiddletonAlexus Middleton
Commercial Contract Administrator (Contractor) at Kinder MorganCommercial Contract Administrator (Contractor) at Kinder Morgan
Fernando AlvarezFernando Alvarez
Shift Leader at Smoothie KingShift Leader at Smoothie King