Ruth L. Cude. Licensed as Certified Public Accountant

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1 Ruth L. Cude Licensed as Certified Public Accountant Education Master of Accountancy (MACY) from UT-El Paso May, 1987 BA from Kansas State University Business Major May, 1980 BS from Kansas State University Life Sciences Major May, 1980 Work on Ph.D. in Business Administration Fall, /01/09-Present Dean of Administrative Services; Coastal Bend College Serve as Chief Financial Officer. Oversee the operations of the Business Office, Personnel Services Department, Physical Plant, Mailroom, Switchboard, Network Administration, and Programming Services Department. Serve as Chairperson of the Resource Allocation Committee. 07/ //09 Business Manager; Coastal Bend College Serve as Chief Financial Officer overseeing investments, general ledger, accounts payable, accounts receivable operations, and grant accounting. Supervise the front office operations of the business office which includes cashiering, assisting students with tuition payments, refunding dropped classes, and refunding of financial aid as required. 03/03-05/31/09--Adjunct Faculty (online); University of the Incarnate Word Provide Instruction to a wide array of students including international students at the graduate and undergraduate level in the areas of financial accounting, tax accounting, cost accounting, and international accounting. 02/02-05/31/09-- Adjunct Faculty (online); University of Phoenix Provide Instruction to a wide array of students including international students at the graduate and undergraduate level in the areas of financial accounting, tax accounting, cost accounting, and international accounting. 10/07-Present Online Course Writer Contract Position- McGraw Hill Higher Education Write online course supplements to college accounting classes. 08/20/07-07/27/2009 Business Specialist; El Paso Community College Small Business Development Center Provide technical assistance to small business owners. Technical assistance ranges from helping an individual start a business to assisting with securing SBA guaranteed loans from local lenders. This assistance with writing business plans to market analysis to complex financial statement financial analysis to working with both the lender and the client. Business specialists also present various seminars to prospective clients and community organizations. Business specialists may also draft columns outlining SBDC services for community or professional organization newsletters. 02/01/06-08/20/07 Business Manager; Genesis21 Perform accounting functions for a local business which provides consulting services to a wide-range of clients. Assist/prepare responses to RFP s from federal, state, and local agencies. Currently working as part of Genesis

2 21 team completing a handbook to be used to improve state-wide services to persons of limited English skills. Recent grant proposal resulted in a client being awarded funding toward opening an Emergency Shelter for single, homeless, women in El Paso. Administer grant awards for various grant recipients, total annual grants in excess of $750, Grant administration, implementation, budgets 90%. Other duties 10%. 9/1/05-02/01/06 Explored various business opportunities. 8/20/00-8/31/05 Comptroller; Del Mar College Responsible for day-to-day operations of the one of the largest publicly funded community colleges in South Texas. Responsible for managing the Business Office which prepared and published the District s Annual Financial Report, monitored the operating budget of $70,000,000 for compliance with applicable statutes, policies, and limitations of funding. Accounting liaison to the team which implemented a student information system to manage 10,000 student files per semester and implemented a payroll processing system to manage 625 employees per pay period. As Assistant Comptroller designed and implemented a cashiering system that reduced processing transaction times by approximately 67% and resulted in a saving of approximately $200,000 per year. Presented financial information to the elected board of trustees and provided information for rating agencies to ensure favorable ratings and minimize interest costs to the taxpayer for bond issues totaling over $50,000,000. Grant administration and related duties: 10%. Other duties: 90% 4/16/99-8/19/00 Assistant Comptroller; Del Mar College; Corpus Christi, Texas Supervised the day-to-day operations of assigned areas of the Business Office. Functioned as Project Officer for implementation and upgrade of cashiering system 1/99-8/31/02 Adjunct Faculty; Del Mar College; Corpus Christi, Texas Taught various courses in business administration and business technology. 1/99-4/99 Part-time Instructor, Richard Milburn High School; Corpus Christi, Texas Taught English and math classes in an alternative high school. 1/1/98-1/5/99 Manager of Accounting; Brazos Valley Council of Governments Responsible for accounting operation for a seven -county Council of Governments in East Texas. Managed grants totaling approximately $15 million including funding from HUD and a variety of other federal and state agencies. Directly responsible for the financial accounting and reporting of over 100 housing units which was comprised of a mix of Sections 8 and other federal, state, and local rental and buyer assistance programs. Grant analysis, implementation, and administration: 90%, Other duties: 10%. 6/97-1/98 Self Employed. Performed accounting work for clients of Accounting Solutions in Austin, Texas. Acted as a substitute teacher for Westlake ISD in Austin, Texas. The Brazos Valley Council of Governments, an accounting client, offered me a position in January /1/96-5/31/97 JTPA Accounting Manager; Texas Workforce Commission Supervised five accountants and one accounting clerk in accounting for JTPA funds totaling $200 million for the State of Texas. Managed the review of sub-grantee reports and prepared reporting to ensure timely and accurate draw down of federal funds. Assisted in the preparation of TWC s portion of the State of Texas Comprehensive Annual Financial Report. Grant administration duties: 95%, Other duties: 5%.

3 11/25/95-5/31/96 Budget Development Specialist; Ysleta ISD Developed and prepared schedules and analyses used in the preparation of the district s multi-million dollar annual budget. Assisted representatives from 56 campuses and various central office departments in all areas of budget development and maintenance. Developed customized computer solutions to assist internal and external stakeholders to more effectively utilize taxpayer resources. YISD is the third largest employer in the city. 6/29/95-11/24/95 looked into various business options. Took a deferred retirement from the City of El Paso in order to join my husband who had accepted employment in Seguin, Texas. I returned to El Paso and accepted employment with Ysleta ISD Adjunct Faculty; El Paso Community College; El Paso, Texas Taught various accounting and bookkeeping classes. 9/1/88-6/28/95 Deputy Comptroller; City of El Paso; El Paso, Texas 6 years eight months 6/1/87-8/31/88; Accountant IV; Responsible for planning, directing, training, and supervising the work of approximately sixty subordinate individuals, including thirteen professionals in the Accounting Operations, Cash Management, Accounting Systems and Reconciliation, and the Financial Reporting divisions of the fourth largest city in Texas and the twenty-second largest in the nation. Designed training plan for end users of the accounting system. Trained comptroller staff to present the training of end users. Analyzed reporting needs for users and designed and implemented the reports. Automated preparation of the city s CAFR. Accounting Operations included the payroll section that ran two biweekly payroll cycles and one monthly payroll cycle per month. The public safety and airport employees were one biweekly cycle and the other active employees were on a second biweekly payroll. The monthly payroll included all employees receiving payment under one of the City s three pension funds. The Comptroller s office performed the accounting work for all three pension funds. Supervision of payroll included signing of all state and federal payroll reports as well as ensuring compliance with required tax code provisions. On a daily basis, worked with department heads, especially the Director of the Office of Management and Budget, the Director of Personnel, and the Director of Purchasing. Frequently presented complex financial reports to the executive and legislative branches of city government. Served as primary liaison with the city depository. Drafted the required documents to solicit applications for the depository. Worked with the bank and the Combined Data Processing Department to automate posting of bank transactions, reducing by several days the time required to post transaction to the general ledger and increasing the accuracy of cash forecasts. Invested excess cash balances daily and reviewed schedules for long term cash requirements, bidding out any projected long-term excess. Assisted with schedules and evaluations required for sales of bonds and certificates of evaluation.

4 3/24/86-5/31/87 Airport Accountant/Accountant; City of El Paso, Texas Prepared annual budgets, planned directed and supervised all areas of finance at the El Paso International Airport. Prepared and presented monthly financial statements to the board of directors. Explained financial concepts to the board as required. 7/2/85-3/24/86 Customer Service Assistant Manager; El Paso Water Utilities City of El Paso, Texas Responsible for hiring, monitoring, planning, and directing the work of approximately 70 employees, including 16 meter readers, 13 customer service field workers, 3 field courtesy inspectors and approximately 30 office workers who assisted customers both telephonically and in person with water service issues. This section resolved customer complaints, processed all payments received for utility services, wrote off bad debts, and analyzed complex accounts for billing and accounting accuracy. Assisted in budget preparation for the section and revised internal control policies and procedures. Networked customer service actions. 8/82-4/83 Leased Housing Liaison; Directorate of Engineering and Housing; Darmstadt, W. Germany Acted as liaison between U. S. tenants and German owners of housing leased by the Department of the Army for service members. Researched leases to determine the responsibility for needed maintenance and repair of quarters. Scheduled and followed up on maintenance and repair as required. Met with United States Army European command Headquarters staff to resolve complex issues of specific lease compliance. Met with tenants and landlords as required. Briefed the Chief of Engineering routinely both orally and in writing. 7/74-8/83 Various Married to U. S. Army service member with two tours of duty in Germany. I did volunteer work in various community projects. From did contract teaching for subjects including ESL, remedial math, English, and reading from grade one to grade twelve skills, high school math, algebra, history, science, and College Business Math. 8/72-6/74 Accountant I; Texas Rehabilitation Commission; 4900 N. Lamar Blvd. Austin, TX Served as assistant director of the Client Service Accounting Section. Responsible for planning, directing, and supervising the work of a six-person unit, which researched, and either corrected or returned to originator all client service documents failing mainframe edit or update. Prior to 1972 Nonprofessional employment while in college. Special Skills Good knowledge of current MS products. Experienced in the accounting side of both hardware and software conversions. Skilled in the operation and maintenance and minor repair of standard office equipment. Read, write, and speak some Spanish and German.

5 Ability to present complex financial concepts to diverse audiences. Work well with both small and large groups to accomplish tasks effectively and efficiently. American Institute of Certified Public Accountants Texas Society of Certified Public Accountants Affiliations Special Assignments Served on the Texas Higher Education Coordinating Board Committee for Financial Reporting (THECB) for 3 years. Special Education Completion of College Business Management Institute.

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