Miguel Alejandro Hernández Castro

Support in auditing for several enterprises from 2021 to 2025. General accounting, preparation of tax return forms and integration and review of accounts, in general, both

balance sheets and income statements; integration of salaries and their respective taxes and local contributions.

For the last three years, including the current year, support for tax audits at a construction company in León, Guanajuato. Integration of fixed asset depreciation schedules

(accounting and tax), costs, and review of federal and local taxes. Occasional support on a fee basis.

Preparation of information for IVA refunds for companies with

main activity at a “0” rate (A large bread flour company).

My role consisted of providing support in reviewing the INE budget for fiscal year 20206, reviewing the expenditure requirements for this autonomous body of the Mexican government.

My contract was fee-based.

The work period was short and required reviewing the INE's internal regulations, as well as the laws applicable to the federal budget, to verify the guidelines applicable to the definition of the budget. Based on this information, I generated information that would be useful to Councilor Norma Irene de La Cruz for discussion within the INE Council sessions, as well as to ensure the timely presentation of the preliminary draft and compliance by each of the actors involved in this process.

In terms of numbers, the budgets for three fiscal years that were similar to the expenditure and electoral processes to be generated in 2026 were reviewed, verifying surpluses, savings, and compliance with the objectives of budget planning in the projects defined as main goals for each fiscal year.

• Skilled at working independently and collaboratively in a team environment.
• Proven ability to learn quickly and adapt to new situations.

Support for occasional fees in annual audits, accounting updates, fixed asset reviews, payroll integration, and filing of federal and local tax returns.

• Led audit planning processes, defining scope and objectives for various client engagements.
• Analyzed financial statements for accuracy, identifying discrepancies and proposing corrective actions.

General accounting, federal and local tax payments, administration of quarterly information to Repse (Siroc and Icsoe). Accounting migration from Gestionix to Contalink for one fiscal year.

Valor e Imagen Empresarial is a company that sells portability services to Radiomóvil Dipsa, S.A. de CV., from the city of Puebla, Puebla.

• Managed financial records, ensuring accuracy and compliance with regulations.
• Coordinated monthly reconciliations, enhancing efficiency in reporting processes.
• Streamlined budgeting processes, resulting in improved financial forecasting.
• Implemented new accounting software, increasing data processing speed and reliability.

Payment to collection agencies, mediation, and housing recovery

Position held: Assistant Manager of supplier payments for collection and housing recovery.

Job duties: Control of pre-invoicing, validation, and progress of payment for services provided to the Institute through collection from its borrowers; payment per

provided to the Institute for collections generated from its borrowers; annual payment to an average of 250 agencies, through Sap Srm and Sap FI; control of SQL databases related to payments to agencies referenced to collections affecting each housing loan involved.

Attention to audits, both internal and from the review board.

Effect and accounting reconciliation of payments against those recorded in SAP.

Updating of regulations corresponding to the area.

Staff in charge: 8 people (five payment operators, two engineers, and one courier).

Control and supervision of fixed assets assigned to the Sub-Management (drawers, laptops, and furniture).

Uploading payment requests in SAP, reconciliation with accounting through controls in SQL and Excel, as a personal task.

• Managed end-to-end accounts payable processes, ensuring timely and accurate invoice processing.
• Collaborated with cross-functional teams to resolve discrepancies and improve vendor relationships.
• Developed and maintained internal controls to enhance compliance with financial policies.

Job responsibilities: Updating accounts in Aspel Coi and taxes for several commercial companies and a construction company, accounts receivable, accounts payable, and

auditing.

• Analyzed internal controls and identified areas for process improvements to enhance efficiency and accuracy.
• Reviewed financial statements for discrepancies, ensuring timely resolution of issues to uphold integrity.

Support for budget control in Chapter 1000 on wages and salaries, basis for estimating the surplus for the fiscal year.
Review and integration of wage and fee expenses, and projection pending for the fiscal year; fee contract (six months).
Review of payroll for the first six months, and expenditure for the last four months of the previous fiscal year, to define expenditure for the remainder of 2015.

• Evaluated legislative proposals for compliance with established protocols and standards.
• Collaborated with cross-functional teams to enhance review processes and operational efficiency.
• Provided detailed feedback on policy drafts, ensuring clarity and adherence to legal requirements.
• Conducted comprehensive analyses of documents, identifying key issues and recommending improvements.

Integration, calculation, and payment of employee payroll, and payment of local and federal taxes.

Updating accounting records and calculating taxes; implementing a system for inventory control using Excel, invoicing, and supervising accounts receivable with the integration of sales, profit per order, and cash management.

Payment to suppliers.

Costing of goods received, and determination of sales profit.

Control of imports at all stages, including the contracting of transportation services.

• Managed daily administrative operations, ensuring efficient workflow and communication across departments.
• Developed and maintained filing systems, enhancing document retrieval efficiency and organization.
• Coordinated scheduling for meetings, optimizing time management for executive staff and stakeholders.
• Implemented office policies and procedures, improving overall operational effectiveness by streamlining processes.

Review of accounting and monthly fiscal closing, support in closing 2008 tax returns, preparation of tax return forms, and review of balance sheets in general, reconciliations with VW, Audi, Toyota, Honda, Ford, Chrysler, Mitsubishi, and Suzuki automakers; accounting and fiscal closings, intercompany reconciliations with group companies in Morelia, Michoacán, Mexico City, and Querétaro.

• Led team in developing operational strategies to enhance productivity and service quality.
• Implemented training programs to elevate staff performance and ensure compliance with company standards.
• Facilitated cross-departmental communication to improve collaboration and project outcomes.