Roger Hase

Financial and Risk Advisory Work Experience:

• Financial advisory services for public companies, private equity and large and small hotel operators on compliance with Uniform System of Accounts for Lodging Industry (USALI) to optimize improved hotel financial reporting to make strategic decisions on their hotel assets. In doing so, worked with public company, private equity and hotel operators to collaborate to have one hotel financial reporting universe. Required input from large groups including process owners and upper management during this reporting transformation. Provided Gap Analysis and Recommendations for improved reporting including mapping accounts from Operator to Owner's financial reporting system.
• Provided financial advisory services for private equity, performed financial due diligence on all transactions for several years to determine nature of service, billing methodology and annual costs for allocations, shared services costs and fees charged to Owners by Hotel Operators. Due diligence required reviewing large data sets and categorizing using our developed financial model containing a summary of all spend by nature and methodology of charge and categorized data for Power BI reporting metrics for C Suite leadership. Information was used for future contract negotiations with operators.
• Provided financial and compliance investigative services for state government office of inspector general and asset managers reviewing processes and controls to safeguard assets and to reduce financial, fraud and regulatory risk. Findings and report delivered to State OIG and State Secretary.
• Provided risk advisory services for AML and Minimum Internal Control Standards compliance reviews for corporate and tribal owned casinos as required by regulators. Engagements required review of compliance programs including processes and controls and provided report of our observations.
• Quality assurance and technical reviewer for all financial and risk advisory reports to clients.
• Managed operations of our compliance and monitorship group which consisted of about 25 professionals. Responsibilities included engagement economics and management for all engagements, project manager for large engagements, prepared and provided training, provided process and technology improvements internally to optimize performance for the organization, provided thought leadership on industry regulatory issues, scheduling all engagements including with our foreign subsidiary, and business development.
• Performed large monitorships on behalf of DOJ, federal regulators and state government assessing compliance with various federal and state regulatory requirements required in entity's stipulated order, agreements or federal and state regulations. Monitoring included reviewing compliance program for effective process design and controls to meet CFPB regulations, KYA guidance, federal BSA/AML Anti-fraud regulatory requirements and assessment incorporated COSO framework. Monitoring included assessing the 1st line of defense process design and determining if adequate in terms of consent order, reviewing 2nd line of defense testing and reviewing 3rd line of defense scheduled audits on targeted areas. Lastly, tested effectiveness of compliance program every quarter
• Functional Leader managing internal audits for private equity's real estate portfolio and reengineered audit approach to improve efficiency and effectiveness. Demonstrated strong attention to detail while reviewing working papers, ensuring that all relevant information was accurately documented and supported by appropriate evidence.
• Engagement leader of teams up to 50 professionals monitoring various financial institutions' compliance with their loan servicing including loss mitigation and review of submitted loss claims for asset write downs under arrangements the acquiring institutions and the FDIC. Prepared audit approach and audit programs prior during planning phase and reviewed all work for last sign off.
• Performed as team leader of 10-20 team members, for several bank closings for the FDIC which responsibilities were to audit the balance sheet to determine value at time of acquisition for the acquiring institution.

• Auditing real estate, hospitality, timeshare, service, manufacturing, vacation ownership, common interest realty associations and not for profit entities in conformity with GAAS and GAGAS
• Responsibilities included preparing or reviewing audited financial statements in conformity with GAAP, preparation of the organization’s tax return and tax planning, if necessary.
• Government audits included compliance and financial audits of state and federal government agencies in conformity with Yellow Book
• Preparation of financial statements included large consolidations and intercompany accounts requiring post-closing entries, elimination entries and adjusted trial balances
• Drafting footnotes disclosures in conformity with GAAP
• Audit account analysis included preparing analytical ratios for trends, budget to actual variance reports, and discussions with management
• Assessing revenue recognition policies, inventory and cost of sales computations and developing allowance calculations for installment mortgages utilizing static pool analysis.

• Compliance and financial audits for profit entities and state and federal agencies such as the Illinois Department of Insurance, U.S
• Department of Transportation and U.S
• Department of Labor
• For DOT, worked exclusively with the Office of Inspector General performing compliance audits which results were issued in OIG's semi-monthly report to Congress
• Financial audits in accordance with GAAS for car dealerships, manufacturing and heavy equipment operators
• Responsibilities included preparing or reviewing audited financial statements in conformity with GAAP, preparation of the organization’s tax return and tax planning for the election of installment sales method