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BENJAMIN SANTANA, CPA 1505 Sunset View Circle, Apopka, FL 32703 516.732.4158 * bs12a455a@westpost.

net FINANCIAL SPECIALIST Talented CFO/Controller with 20+ years' executive experience in corporate financ e, accounting, control systems, and general management. Expert business planner with demonstrated abilities in financial auditing, cash flow and asset managemen t, and tax preparation. Extensive knowledge of HCA Host, Meditech, QuickBooks, a nd Peachtree accounting programs. Respected manager with proven talent utilizing technology to increase efficiency and improve accuracy of accounting operations . Operational and Financial Assessment * Business Development * Internal Auditing Cost Accounting * Cash Flow Management * Strategic Planning * Tax Preparation Financial Planning * Capital Investment * Budget Forecasting CAREER HIGHLIGHTS * * * * * * * * Initiated investment program and created $1M portfolio in 2 years. Increased cash flow from $800K per month to $1.4M per month. Reduced billing cycle from 120 days to 85 days. Decreased operating losses 89% from $3M to $357K. Developed system for maintaining general ledger from scratch. Spearheaded conversion to computerized fixed asset system. Implemented Construction in Progress (CIP) reporting system. Suggested and implemented computerized real estate reporting system.

PROFESSIONAL HISTORY Seventh-Day Adventist Church, Silver Spring, MD 2004-2010 Chief Financial Officer-2006 Hired to manage annual budget of $20M+ for non-profit organization providing com munity outreach for Seventh-Day Adventist Church. Oversaw management of assets t otaling $50M+. Monitored donations and tracked expenditures to ensure funds were spent properly and in accordance with all applicable non-profit financial laws and regulations. * Increased efficiency and improved recordkeeping by installing computer network throughout organization. * Upgraded to Sage MIP fund accounting software to improve accuracy of bookkeepi ng operation. Seventh-Day Adventist Church, Silver Spring, MD Staff Auditor-2004 Provided auditing services to General Conference of Seventh-Day Adventists. Util ized generally accepted auditing standards (GAAS) to examine financial records o f all levels of Seventh-Day Adventist organization. * Effectively conducted audit of all revenue and assets attesting that organizat ion followed generally accepted accounting principles (GAAP). Putnam Community Medical Center, Palatka, FL 2003-2004 Controller

Contributed financial expertise to 141-bed acute care hospital with gross annual revenues of $150M+. Supervised entire accounting staff, including payroll and a ccounts payable departments. Coordinated monthly closing process and reviewed f inancial statements to guarantee adherence to GAAP. BENJAMIN SANTANA, CPA bs12a455a@westpost.net

Cleveland Regional Medical Center, Cleveland, TX 2002-2003 Assistant Chief Financial Officer Performed accounting, payroll, and auditing duties for 107-bed acute care hospit al with gross annual revenues of $100M+. Organized quarterly audit packs for ext ernal CPAs. Maintained financial statements in accordance with GAAP and hospital financial policies and led monthly closing process. Medical Associates of Central Florida, Lake Wales, FL 2001-2002 1-Year Chief Financial Officer Contract Employed on contract basis to manage and improve accounting functions for 5-phys ician medical corporation. Oversaw monthly reconciliation process and calculated deductions from gross revenues. Prepared all payroll and corporate tax forms. M aintained general ledger and supervised accounts payable, accounts receivable, a nd payroll departments. Successfully negotiated beneficial Managed Care Contract s. Utilized accrual method of accounting to improve quality and accuracy of fina ncial statements. Hospital Bella Vista Suroeste, Yauco, Puerto Rico 1998-2000 Controller Effectively managed all financial activities for 186-bed non-profit acute care h ospital. Directed staff of 45 full time employees and 6 managers responsible for hospital finance, budget preparation, accounting, payroll, purchasing, inventor y, medical records, social services, and patient financial services. Oversaw mon thly closing process and prepared financial statements. PREVIOUS RELEVANT EXPERIENCE Columbia Doctors Hospital, Sarasota, FL 1996-1998 Assistant Controller Heart of Florida Hospital, Haines City, FL 1994-1996 Accounting Manager Central Texas Medical Center, San Marcos, TX 1990-1993 Assistant to Vice President of Finance Chief Accountant Hialeah Hospital, Hialeah, FL 1989-1990 Staff Accountant EDUCATION B.B.A. in Accounting, Southern Adventist University, Collegedale, TN LICENSES & AFFILIATIONS CPA, Texas, License ID: 076188 American Institute of Certified Public Accountants (AICPA)

Language Fluent in Spanish