SANDRA K. KUBES sk11b93ac@westpost.

net 6409 Neddersen Parkway Brooklyn Park, MN 55445 (763) 229-0460 WINONA STATE UNIVERSITY BS a" Accounting/Business Administration Aug. 1982 (Winona, MN) DRIVELINE RETAIL MERCHANDISING, INC Jun. 2008 a" Sept 2010 (Plymouth, MN) Accounting Manager

Manage and oversee the close process including maintenance and upload of financi al data. Review and prepare journal entries and account reconciliations. Manag e and prepare consolidated financial information for the Board of Directors. Es tablish and enforce policies and procedures to ensure appropriate internal contr ols and accurate reporting requirements are met. Oversee and manage accounts pa yable. Responsible for the calculation and disbursement of various rebates and c ommissions. Work with all levels of management to understand the financial resu lts. Responsible for reviewing and prioritizing the work of 3 staff, including hiring, training and professional development. GELCO INFORMATION NETWORK/CONCUR Mar. 2006 a" Jun. 2008 (Eden Prairie, MN) Accounting Manager

Oversee all aspects of the close process including maintenance and upload of fin ancial data. Review and prepare journal entries and account reconciliations. P repare financial statements and statistical information for the Board of Directo rs and creditors. Establish and enforce policies and procedures to ensure appro priate internal controls and accurate reporting requirements are met. Work with all levels of management to understand the financial results. SUPERVALU INC Aug. 2002 a" Mar 2006 (Eden Prairie, MN) Fixed Asset Accounting Supervisor

Oversee all aspects of over 3.4 billion in fixed assets including review of over 17,000 account reconciliations, developing and evaluating internal controls. A ctively involved in identifying and establishing controls surrounding Sarbanes-O xley initiatives. Establish and enforce policies and procedures related to the fixed asset department. Responsible for various monthly and quarterly fixed ass et reporting. Responsible for reviewing and prioritizing the work of 12 staff, including hiring, training and professional development. UNITED HEALTH GROUP. Aug. 1999 a" Jun. 2002

(Edina, MN) (United HealthCare) Liaison Accounting Manager (Aug. 1999 a" Jun. 2002) Responsible for reviewing and prioritizing the work of accounting staff includin g hiring, training and professional development of the staff. Developing and ev aluating internal accounting controls, ensure that Generally Accepted Accounting Principles are utilized in financial transactions. Serve as liaison to coordin ate the flow of financial information between Plan personnel, senior management and corporate accounting. Generate complete set of financial information, revie w and analyze results. Review and manage preparation of audit work papers and t ax packages. Coordinate reinsurance efforts on behalf of Health Plan Accounting including training, communication of process changes and working with appropria te managers to ensure timely reporting. Manage the quarterly and annual statuto ry filing for three HMOas. SANDRA K. KUBES - 2 CARLSON COMPANIES, INC. May 1985 a" Aug. 1999 (Plymouth, MN) (Carlson Travel Group) Financial Accounting Manager Senior Financial Analyst (Jan. 1992 a" Aug. 1999) (Jan. 1989 a" Jan. 1992) Responsible for general ledger accounting function along with managing month-end closing and reporting processes. Prepare financial statements as well as analy ze divisional results. Work with executive management and branch managers to re view financial results. Work extensively with internal and external auditors. Establish and enforce policies and procedures to ensure appropriate internal con trols and accurate reporting requirements are met. Prepare annual budget and re lated variance analysis for executive management. Hire, supervise and train a s taff up to nine. (Consumer Promotions) Supervisor, Billing Department (June 1987 a" Jan. 1989) Operations Accountant/Analyst (May 1985 a" June 1987) Responsible for all aspects of billing functions in a fast paced environment. W orked directly with clients and sales staff in resolving various billing issues. Promoted a positive team environment and significantly improved department mor ale. Maintained cost accounting and fixed asset systems. Prepared various divi sional reports. Functioned as accounting liaison for plant operations. Prepare d various account reconciliations. Hired, trained and supervised a staff of 12. K-TEL INTERNATIONAL Sep. 1983 a" May 1985 (Plymouth, MN) Royalty Accounting Supervisor Royalty Accountant (Mar. 1984 a" May 1985) (Sep. 1983 a" Mar. 1984)

Prepared financial statements and quarterly Controlleras Reporting Manual. Prep ared all quarterly royalty statements. Responsible for all aspects of a joint v enture including general ledger, cash receipts, disbursements and cash flow anal ysis. Hired, trained and supervised a staff of four. GEORGE M. HANSEN COMPANY Staff Auditor Nov. 1982 a" July 1983 (St. Louis Park, MN) Prepared tax returns and financial statements. Conducted audits and analyzed fi nancial statement results against prior year and budget. COMPUTER EXPERIENCE: Skilled in using both mainframe and PC-based accounting ap plications, including Microsoft Word, Excel, FRX, Solomon, PeopleSoft, Hyperion, Lawson, Platinum, McCormick & Dodge, Oracle, Matrix and Tech 7 travel accountin g systems. Accomplishments and Expertise a Key individual in tightening controls and processes resulting in a shortened c lose process for both Driveline and Concur. a Key member of establishing and implementing Sarbanes Oxley controls. a Skilled and experienced in hiring, training, and supervising employees. Able to coordinate and focus the efforts of a work group and promote positive team en vironment. a Integrated accounting systems, hired and trained necessary staff as a result o f an acquisition. a Key team member in the implementation and training of Oracle general ledger. a Participated in the implementation of Tech 7 (wholesale travel accounting syst em) and Matrix (travel accounting) System a Received 1995 Imperial Honor Award and selected finance employee of the quarte r for process improvements made within the Carlson Travel Accounting Department. a Fast learner and good communicator, with strengths in the areas of decision ma king, conflict management and problem solving.