GREGORY S. CUMMINGS
Customer Service Specialist
Tulsa,Oklahoma
Summary
Compliance professional conducting 50+ checks per shift during desk and field reviews of financial records, operating procedures, and internal controls. Applies financial accountability standards to identify deficiencies, resolve requirements, and support compliance with laws and regulations. Works confidently across written reports, business records, and specialized investigations.
Overview
43
43
years of professional experience
Work History
Cashier
Walmart Associate
03.2025 - 02.2026
- Processed 100 customer transactions per shift while maintaining accuracy at the register.
- Counted cash, balanced the register, and documented daily totals for accountability.
- Monitored the sales floor as a door guard to discourage theft and protect merchandise.
- Assisted customers at checkout by answering basic questions and keeping the line moving.
Desk and Field Auditor
Oklahoma Corporation Commission
11.2018 - 06.2024
- Planned and conducted desk and field audits of businesses, agencies, LLCs, and companies for compliance with laws, GAAP, financial accountability standards, IFTA, and IRP.
- Finalized over 160 IFTA/IRP audits while supporting complex team audits and maintaining workpaper documentation.
- Performed operational audits of policies, procedures, and management activities to assess internal controls and regulatory compliance.
- Reviewed financial and business records, evaluated controls, and identified deficiencies requiring corrective action.
- Recommended policy and operating procedure changes for specific companies based on audit findings.
- Trained less experienced auditors in limited capacity and completed specialized investigations as assigned.
Desk and Field Auditor
Oklahoma Tax Commission
01.2012 - 11.2018
- Analyzed financial statements, vouchers, and receipts to identify sales tax and withholding tax discrepancies.
- Interpreted income statements, balance sheets, and federal forms to verify reported income across entity types.
- Prepared and posted journals, ledgers, accounts, and expenditure reports from accounting data.
- Evaluated budget requirements, payroll data, and fund allocations to support accurate account assignment.
- Recommended process and training changes to improve division performance and work assignment efficiency.
Computer Programmer/Analyst
United States Air Force
06.1983 - 11.2005
- Managed $800,000 to $1,200,000 in procurement spending and purchased mission-critical items within budget.
- Administered time tracking while coding assembly language for weather graphics systems.
- Directed information management and supervised nine team members across daily operations.
- Completed personnel feedback and annual performance reports to support evaluation cycles.
- Supervised network operations for over four hundred computers across the system environment.
Computer Maintenance
United States Air Force
06.1983 - 11.2005
- Developed a pre-flight quality assurance checklist for personnel conducting inspections.
- Reviewed and corrected Technical Order errors for IBM 360 computers and related peripheral equipment.
- Maintained IBM 360 systems, Digital Display Rack, Interface Adapter Unit, magnetic tapes, drum replacements, and 17 Hazeltine displays.
- Completed wire modification bundles for mainframe back-plates and wrote technical compliance orders within established timeframes.
Test Director for Small Computers
United States Air Force
06.1983 - 11.2005
- Directed small computer systems and combat support testing for the United States Air Force.
- Supervised 16 airmen while coordinating testing activities, workstation support, and daily task execution.
- Launched development of the AWACS Management System and trained users on Active Server Pages.
- Ran computer lines supporting both public and private networks for operational connectivity.
- Maintained Top Secret-SCI clearance while handling sensitive systems and mission data.
Education
Bachelor's Degree - Accounting, Insurance
University of Central Oklahoma
Edmond, OK01.2011
Associate's - Accounting
Oklahoma City Community College (OCCC)
Oklahoma City, OK01.2008
Associate of Science - Computer Science
Community College of the Air Force
Tinker AFB, OK11.2005
Diploma - Computer Science
Aviation & Electronics Schools of America
Oklahoma City, OK11.2005
Skills
Audit planning
Compliance auditing
Internal controls testing
Regulatory review
Operational audit reporting
Government auditing standards
Fraud examination
Risk assessment
Workpaper documentation
Financial statement analysis
General ledger reconciliation
Journal entry preparation
Budget analysis
Tax return review
AICPA ethics
Tax research
Sales tax compliance
Personal Information
Became a motivator, caretaker, physical and occupational therapist, for now deceased wife, Tracey, paraplegia (inability to walk)
Timeline
Cashier
Walmart Associate
03.2025 - 02.2026
Desk and Field Auditor
Oklahoma Corporation Commission
11.2018 - 06.2024
Desk and Field Auditor
Oklahoma Tax Commission
01.2012 - 11.2018
Computer Programmer/Analyst
United States Air Force
06.1983 - 11.2005
Computer Maintenance
United States Air Force
06.1983 - 11.2005
Test Director for Small Computers
United States Air Force
06.1983 - 11.2005
Bachelor's Degree - Accounting, Insurance
University of Central Oklahoma
Associate's - Accounting
Oklahoma City Community College (OCCC)
Associate of Science - Computer Science
Community College of the Air Force
Diploma - Computer Science
Aviation & Electronics Schools of America