I have 27 years of experience, and specialize in the field of accounting, finance and operations with specific knowledge in the areas of controllership and chief financial officer (CFO), business proformas and planning, and operations. I have testified on maritime operations and hospitality costing, internal fraud, and bankruptcy. My testimony regarding maritime realignment of passenger ferry routes was key factor in having the routes reassigned to a new operator. The prior operator for over 25 years, used state subsidy funds to cover profitability issues. The new operator now uses no state funding and saves the state $30 million per year and is profitable.