David Johnson
Houston
Summary
Dynamic Senior Plant Accountant with extensive experience at Kinder Morgan, adept in TIPS management and gas measurement systems. Proven track record in optimizing revenue recognition and enhancing financial accuracy. Skilled in data analysis and cloud flow management, demonstrating strong analytical abilities and effective communication to resolve complex accounting challenges.
Overview
24
24
years of professional experience
Work History
SENIOR PLANT ACCOUNTANT
Kinder Morgan
Houston
09.2023 - 04.2025
- Evaluated and reported State of Utah's forms 13A and 13B for current month.
- Assembled prior period PPA's to offset topside accruals for TIPS processing.
- Reviewed and confirmed contractual setup in QLM for timely NGL billing revenue collection.
- Updated CDPs for Child Meters allocations, net of buyback, for accurate TIPS distribution.
- Updated lease return meters in TIPS to ensure proper settlement of net residue sales.
- Distributed monthly settlement statements and QQM queries for end-of-month payments.
- Performed journal entries and reconciled GL accounts for Gross Margin accuracy.
- Responded to customer inquiries regarding payment breakdown and provided necessary support.
SENIOR PLANT ACCOUNTANT
Opportune L.P.
Houston
09.2022 - 09.2023
- Transitioned Momentum acquisition of East Texas Assets from Midcoast Energy to Opportune L.P. with TSA through Jan 2023 by auditing test statements against sample production months.
- Assembled monthly upstream custody measurement and analysis meters into TIPS cloud for processing.
- Updated and analyzed monthly TOPS Align fees based on volumetric statements to ensure accurate recovery.
- Allocated upstream custody measurement points against downstream pipeline delivery points for fee aggregation.
- Produced scheduled, nominated, and allocated TOPS Align quantities for accurate CICO position valuation.
- Maintained Midcoast Energy plant accounting for timely producer settlement each month.
- Issued monthly gas and invoice statements for TOPS Align and Midcoast Energy, addressing customer inquiries and measurement issues.
GAS ACCOUNTING ADVISOR
Midcoast Energy Partners, L.P.
Houston
08.2018 - 09.2022
- Managed accounting for East Texas Processing Plant and Transmission System since August 2020.
- Oversaw accounting for Elk City super-system processing plant since August 2018.
- Executed and monitored monthly interface of volumetric and quality analysis from Flow Cal into TIPs.
- Updated MDI for new, reconnect, temporarily abandoned, and permanently abandoned meters.
- Reviewed contractual provisions monthly to ensure compliance with processing settlements.
- Manually updated TIPs meters with NGL production, utility fuel, and residue check meter volumes.
- Created and submitted recap of AP/AR manual wire requests and invoices for disbursements.
- Submitted monthly reconciliation of TIPs AR and AP activities to Oracle interface for accuracy.
SENIOR PLANT ACCOUNTANT
American Midstream Partners, L.P.
Houston
12.2017 - 08.2018
- Oversaw accounting for two midstream assets, ensuring accurate reporting by junior accountant.
- Managed accounting of upstream receipts, including wellhead gas and separator liquids for Full Wellhead Stream mol allocation.
- Handled y-grade receipts and disposition of C3+ production, plant blending fuel, condensate, residue, and sulfur sales.
- Conducted accounting for intercompany NGL marketing sales between plant asset and marketing company.
- Reconciled balance sheet accounts to ensure asset integrity and compliance.
- Performed margin analysis using Lawson ERP to identify variances for upper management review.
OPTIMIZATION ANALYST
EnLink Midstream
Houston
01.2010 - 10.2017
- Generated daily profitability forecast (uplift) for diverse supply points along company-owned pipeline allocated to company-operated processing plants, applying pricing, well data, and plant efficiencies.
- Forecasted weekly PTR percent using Excel modeling to pipeline point producers and gas marketers to ensure minimum pipeline PTR imbalances.
- Generate a weekly NGL forecast for the company distribution group based on the current operating mode to maximize downstream TIK and opportunity sales.
- Delivered the annual three-year budget and quarterly reforecast from the 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 an Excel model designed to manage the liquefiable imbalance between straddling plants to minimize recovery rate spikes, impacting liquid allocations and PTR settlements to producers.
SENIOR PLANT ACCOUNTANT
EnLink Midstream
Houston
05.2006 - 01.2010
- Interfaced with business development, contracts administration, pipeline transporters, and supply producers for timely setup of contractual agreements.
- Assembled producer pipeline nominations and processed through plant allocation systems for effective NGL distribution.
- Generated monthly PTR reports for billable producer supply points and interstate pipelines.
- Analyzed and reconciled various GL accounts to maintain balance sheet integrity.
- Compiled monthly billable and makeup PTR reports for pipeline group to address company imbalance.
- Reviewed contractual provisions monthly to ensure compliance with processing settlements.
- Issued comprehensive reports to EIA and DOE for regulatory agency dissemination.
- Traveled occasionally to facilities in southern Louisiana for operational assessments.
PLANT VOLUME ACCOUNTANT
Enterprise Hydrocarbons
Houston
04.2005 - 05.2006
- Recognized processing revenues and associated costs for four plants, averaging $52 million in monthly NGL, condensate, and natural gas sales.
- Created monthly allocation statements for various producers based on conditioning, net proceeds, and agreements.
- Analyzed monthly variances and presented findings to Vice President of Finance and Marketing.
- Compiled monthly billable and makeup PTR for pipeline group to ensure accurate distribution of imbalances.
SENIOR REVENUE ACCOUNTANT
Devon Energy (Formerly Ocean Energy)
Houston
12.2000 - 04.2005
- Recognized offshore revenues from natural gas, oil, condensate, and processed NGLs for accurate DOI revenue distribution.
- Issued monthly allocation statements detailing entitlements and actual sales of block emulsions to stakeholders.
- Collected, analyzed, and recorded receipts, dispositions, and imbalances related to pipeline operations.
- Reconciled monthly cash receipts and deductions against trade receivables, addressing variances with relevant parties.
- Coordinated reconciliation of pipeline nominated deducts with actual accounting dispositions for accurate E&P revenue recognition.
- Generated monthly completion level revenue reports for royalty determination on state and federal obligations.
Education
B.B.A - Business Administration (Accounting)
Fort Valley University
Fort Valley, GeorgiaSkills
- Cloud flow management
- Data analysis tools
- Gas measurement systems
- 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
- Bank reconciliation processes
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 ANALYST
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
B.B.A - Business Administration (Accounting)
Fort Valley University