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13 pi ALLEN MULLINS, CPA pi Financial Consultant I ~ Carter Fr Burgess, Inc. ~ Education M.B.A., Accounting,1980, University of Tezas at Arlington ~ B.A., liberol Arts,1974, Union Universiiy ~ Professional Registration G~ Certified Public Accountant, Tezas :3 Professional Experience a Mr. Mullins hos 26 years of ezperience in providing manogement ond finonciol services to stote and locol governments, speciol distrids, and utilities. He hos manoged a wide rnnge of consulting assignments covering cost-of-service pricing studies, 3 organizational analysis, accounting and financial models, nnd informatian technology projeds. His projeds include business and a IS strotegies, effediveness ond efficienry studies, and outsourcing studies. ~ Mr. Mullins was a Senior Manager in the National Utilities Consulting Pradice at KPMG Peat Marwick LIP. Mr. Mullins wos ~ Assistant Diredor of Utilities for the City of Arlington, Texos. His responsibilities included budget, financial planning, utility billing, customer services, meter reading, meter services, properry management, and operotions research. He has also served os a Diredor of Finance for the Ciry of Hurst, Texas, where he wos responsible for the accounting, budgeting, utiliry billing, data 2 processing, purchosing and persannel divisions. 3 Mr. Mullins is a member of the American Water Works Association, where he has porticipoted on the Information System nnd 3 Services [ommittee, and adive in the Government Finance OHicers Associotion and the American Institute of Certified Public Accountants. Mr. Mullins has co-authored articles on financinl and work-order management, including: "The (hanging Role of 3 Financial Management in Utilities" in Proceedings of WEFTEC '95, "System Develapment Charges: Implementation, 3 Administration and Accounting" in the A.W.W.A. Proceedings,1992, and "Computerized Wark Management: Worth Inuestigating" for Public Works Jaurnal. ~ ~ Financial Management project experience includes: ~ • GASB 34 Implementation, Temple, TX; Senior (onsultant. Developed implementation strategy to obtoin compliance with the new occounting standards for the Ciry of Temple. The projed included analysis of the appropriote copital accounting ~ methods for the Ciry's infrostrodure mtegories. 3 • GASB 34 issues, various lacations, Projed Monager. Developed an analysis of the new standards and made presentations to 3 professional organizations to assist various entities in the development of an implementation strategy to comply with the 3 new accounting stondnrds. The presentations were made the Texas Public Works Association, Tezas Municipal Utilities Association, Tezas Municipal League, Special Distrids of South Colifornia, and projed included analysis of the appropriate 2 mpitol accounting methods for the Ciys infrastrocture categories. ~ 7 i ~