Timothy T. Burns, CPA

Areas of Specialization

Mr. Burns serves as Partner-in-charge of the Telecommunications division of Smith, Turner & Reeves, a Mississippi based Certified Public Accounting and Financial Consulting firm www.str-cpa.com. He is a 1979 graduate of Mississippi State University. He has served as in-charge auditor for approximately 30 regulated telephone companies and other utilities, including wireless telephone and cable television. His consulting experience in the utility field includes representation and testimony before various Public Service Commissions on a diversity of rate making and other matters, including cost of capital, rate design and development of rate base and revenue requirements

Experience

Government:

In-charge auditor of fieldwork for the audit of the City of Natchez, Mississippi (approximately 500 man-hour audit)

City of Natchez, Mississippi - Federal Revenue Sharing Funds

City of Jackson, Mississippi (approximately 4,000 man-hour audit) - 1984; Single Audit Pursuant to Attachment P of OMB Circular A-102 – 1984

In-charge auditor of fieldwork for the audit of the Mississippi Authority for Education Television – 1990

In-charge auditor of fieldwork for the audit of East Central Community College - Audits Pursuant to OMB Circular A-133 - 1993 and 1994

In-charge auditor of fieldwork for the audit of Pearl River Community College - Audits Pursuant to OMB Circular A-133 - 1990-1992

In-charge auditor of fieldwork for the audit of the Municipal Energy Agency of Mississippi - Financial and Compliance Audits Pursuant to Government Auditing Standards - 1991-1999

In-charge auditor of fieldwork for the audit of the Municipal Gas Authority of Mississippi - Single Audit Pursuant to OMB Circular A-128 - 1991 and 1992; Financial and Compliance Audits Pursuant to Government Auditing Standards - 1993-1999

Cablevision and Utility:

Mid-South Cablevision Company, O.B., Inc. - In-charge auditor

Mid-South Cablevision Company, Inc. - In-charge auditor

In-charge auditor for approximately 30 regulated telephone companies and utilities

Representation and testimony before various Public Service Commissions on a variety of rate making matters, including cost of capital, rate design and development of rate base and revenue requirements

Commercial:

Independent telephone companies, small feed manufacturer, cattle breeding operation, savings and loan association, petroleum equipment service, medical supply

Nonprofit:

Mid-South Animal Breeder Cooperative

Trinity Episcopal Day School

Other:

Peer Review Team Captain and/or Member on several peer reviews in Mississippi, Alabama and Louisiana

Previous Experience

Smith, Turner & Reeves, P.A., January 1994 - Present, Stockholder

Smith, Turner & Reeves, P.A., January 1992 - December 1993, Senior Manager

Burkhalter & Company, June 1985 - January 1992, Manager

Burkhalter & Company, April 1984 - June 1985, Senior Accountant

Brown & Edmonson, CPA's, September 1982 - April 1984, Senior Accountant

Curry, Wofford and Charles, CPA's, March 1982 - September 1982, Senior Accountant

Curry, Wofford and Charles, CPA's, August 1979 - February 1982, Staff Accountant

Education