Mariangeles Hernandez - Certified Public Accountant (CPA)

Responsible for leading the company’s financial strategy and operations, ensuring financial sustainability in a highly volatile economic environment. Oversee accounting, treasury, costs, taxes, accounts payable, budgeting, and cash flow management. Key responsibilities include: Cash flow planning and weekly liquidity management Financial reporting and management presentations to senior leadership Budget control, cost analysis, and profitability monitoring Treasury operations, local and foreign payments, and bank relationships Tax compliance, audits, and fiscal negotiations with municipal authorities Implementation and improvement of financial controls and procedures Support to strategic decision-making and business growth initiatives

Responsible for the Financial Statements. Preparation of Reports for the Directors. Currency Exchange Differential Calculation. Update in the National Register of Contractors. Analysis of the reasonableness of the figures in the Financial Statements. Responsible for supervision of the Accounting and tax team Analysis of accounting accounts. Management of the SAP R / 3 Modulo FI system. Responsible for coordinating external audits.

Asignada a proyecto Oil & Gas con Petróleos de Venezuela, S.A. / EM Petrourdaneta, S.A. Responsable de la emisión mensual de Estados Financieros, valoración en moneda extranjera y cálculo del ISLR Corriente y Diferido. Gestioné el control contable de acumulaciones mensuales, emisión de facturación de crudo y administración de Cuentas por Cobrar. Realicé el cálculo y registro de impuestos de la Actividad de Hidrocarburos. Desarrollé análisis de cuentas contables y utilicé eficientemente el sistema SAP R/3 (Módulo FI) para procesos financieros y contables.

Transacciones Financieras, Flujo de Caja Proyectado, Responsable del análisis de las cuentas por cobrar clientes. Elaboración de Informes y análisis de antigüedad de las partidas. Cierre contable mensual. Control de registros de cobranzas (Sistema SAP Modulo FI) Responsable del análisis de informe de Ingresos. Presentación de Informes de Gestión dashborad en excel de Ingresos (detalle de Ventas por productos) Análisis de Presupuestos, Conciliaciones Bancarias, Pronósticos y Proyecciones de Estados Financieros. Atención requerimientos de auditorías externas.

• Responsible for supervising the accounting procedures of the company. • Manage month-end and year-end close process • Oversee all transactional functions including accounts payable/receivable, general ledger and accounts reconciliations • Responsible for tax compliance (transfer pricing, VAT, corporate income tax, payroll); • Handle audit queries and provide supporting documentation • Audit the work of the accounting and tax department.

• Responsible of Calculation of oil prices for invoice, using indicators Platt’s Oil gram Price Report (US$ Barrel), analyzed Accounts Receivable. • Elaboration and calculation of the annual definitive and estimated Income Tax Return, adjustment for fiscal inflation and analysis of the countable accounts. • Elaboration of the monthly obligations regarding the Income Tax withholding and monthly Aggregated Value Tax Returns. • Handling of the SAP System, for the registry and control of accounting transactions, financial statements in USD and under international accounting standards board. • Direct assistance to SENIAT, City Halls and External Auditors personnel. • Monthly preparation of current and deferred taxes (NIC 12) and financial reports to the head office CVP Caracas.

• Supervision and monitoring of the allocations and priorities of four (4) employees of the Department. • Preparation of monthly financial statements under VENGAAPS. • Manage internal requirements of the Partners /External Auditors concerning to financial and fiscal adjustment for inflation. • Accounts Receivable, Accounts Payable, Bank reconciliation, Fixed Assets and Taxes • Recruiting, training and conducting staff.

• Managing a team of three (3) assistants in the finance department. • Control of the General Accounting, Accounts Receivable, Accounts Payable, Fixed Assets and Tax • Handling of the Galac System, for the registry and control of accounting transactions. • Responsible for financial accounts including budgets and cash – flow.