THE Your 2008 VACO Orlando Client Service Team D I F F E R E N C E

Awards Company Description Offices Approach Lines of Business Project Management Services Contract / Consulting Services Resources: Typical Positions Points of Differentiation Our Team Summary Client Service Team VACO: Overview VACO Orlando, LLC  485 N. Keller Rd.  Ste. 451  Orlando FL 32751 407.712.7878 Main  407.712.7868 Fax

Awards

Company Description

Offices

Approach

Lines of Business

Project Management Services

Contract / Consulting Services

Resources: Typical Positions

Points of Differentiation

Our Team Summary

Client Service Team

The Inc. 500 – 2007 The Inc. 500 – 2008 Ernst & Young Entrepreneur of the Year VACO Orlando, LLC  485 N. Keller Rd.  Ste. 451  Orlando FL 32751 407.712.7878 Main  407.712.7868 Fax Awards

Company Description Background – VACO, LLC was founded in Nashville, TN in September 2002 by a group of former Big Four CPAs with project consulting leadership experience. VACO’s goal has always been to provide flexible solutions for our clients’ project, consulting, and recruiting needs. Growth - VACO’s growth has allowed the company to expand from a single office in Nashville to 24 offices nationwide. Experience – The VACO Orlando, LLC team has over 100 years of combined experience in accounting, finance, information technology, and staffing/healthcare which enables us to truly understand our clients’ needs. VACO is led by experienced partners in each of our markets with years of industry-specific experience. VACO Orlando, LLC  485 N. Keller Rd.  Ste. 451  Orlando FL 32751 407.712.7878 Main  407.712.7868 Fax

Vaco Atlanta Two Ravinia Drive, Suite 1620 Atlanta, GA 30346 Phone: 678.987.5060 Vaco Austin 9600 Great Hills Trail, Suite 177 Austin, TX 78759 Phone: 512.342.9904 Vaco Birmingham 2100 Southbridge Parkway, Suite 650 Birmingham, AL 35209 Phone: 205.414.9599 Vaco Charlotte 831 E. Morehead Street, Suite 540 Charlotte, NC 28202 Phone: 704.887.9788 Vaco Dallas 1400 Preston Road, Suite 400 Plano, TX 75093 Phone: 972.665.9880 Vaco Denver 5445 DTC Parkway, Penthouse 4 Greenwood Village, CO 80111 Phone: 303.221.4220 Vaco Detroit 39555 Orchard Hill Place, Suite 600 Novi, MI 48375 Phone: 866.915.1942 Vaco Knoxville 9041 Executive Park Drive, Suite 703 Knoxville, TN 37923 Phone: 865.692.0025 Vaco Los Angeles 6701 Center W., Suite 960 Los Angeles, CA 90045 Phone: 310.693.0490 Vaco Los Angeles (Valley) 2815 Townsgate Road, Suite 220 Westlake Village, CA 91361 Phone: 805.371.6320 Vaco Melbourne 1217 Admiralty Boulevard Rockledge, FL 32955 Phone: 321.633.7112 Vaco Memphis 6000 Popular Avenue, Suite 216 Memphis, TN 38119 Phone: 901.333.2250 Vaco Nashville 5410 Maryland Way, Suite 460 Brentwood, TN 37027 Phone: 615.324.8286 Vaco New Jersey Centerpointe IV 1140 Route 22 East, Suite 302 Bridgewater, NJ 08807 Phone: 908.685.6800 Vaco Orange County 2010 Main Street, Suite 530 Irvine, CA 92614 Phone: 949.752.9900 Vaco Orlando 485 N. Keller Road, Suite 451 Maitland, FL 32751 Phone: 321.445.2100 Vaco Phoenix 3131 E. Camelback Road, Suite 212 Phoenix, AZ 85016 Phone: 602.383.3645 Vaco Raleigh 4000 Westchase Blvd., Suite 250 Raleigh, NC 27607 Phone: 919.719.6500 Vaco Richmond Westerre IV 3901 Westerre Parkway, Suite 120 Richmond, VA 23233 Phone: 804.282.2700 Vaco San Diego 3655 Nobel Drive, Suite 600 San Diego, CA 92122 Phone: 858.642.0000 Vaco San Francisco One Market – Spear Tower 36 th Floor San Francisco, CA 94105 Phone: 415.777.1853 Vaco Seattle 5400 Carillon Point Building 5000, 4 th Floor Kirkland, WA 98033 Phone: 425.889.6700 Vaco Tampa 500 North Westshore Boulevard, Suite 550 Tampa, FL 33609 Phone: 813.749.2050 Vaco Tucson 5151 E. Broadway, Suite 1600 Tucson, AZ 85711 Phone: 520.512.5430 Vaco: Offices throughout the U.S. VACO Orlando, LLC  485 N. Keller Rd.  Ste. 451  Orlando FL 32751 407.712.7878 Main  407.712.7868 Fax

Assistance with one or all project phases Project Management and Project Mentorship Business and Technical Requirements Architecture and Design ETL, Test, Deployment and Training Design and Development Small Project Team Footprint One or more key VACO consultants work with your team during the engagement to minimize cost and risk Emphasis on best practices and knowledge transfer risk The Vaco Approach VACO Orlando, LLC  485 N. Keller Rd.  Ste. 451  Orlando FL 32751 407.712.7878 Main  407.712.7868 Fax

Assistance with one or all project phases

Project Management and Project Mentorship

Business and Technical Requirements

Architecture and Design

ETL, Test, Deployment and Training

Design and Development

Small Project Team Footprint

One or more key VACO consultants work with your team during the engagement to minimize cost and risk

Emphasis on best practices and knowledge transfer risk

Vaco: Lines of Business VACO Orlando, LLC  485 N. Keller Rd.  Ste. 451  Orlando FL 32751 407.712.7878 Main  407.712.7868 Fax Vaco Resources Vaco Financial Vaco Staffing Vaco Technology Project Financial Professionals Internal and External Audit Preparation Sarbanes-Oxley Implementation Mergers and Acquisitions Due Diligence and Support Internal Reporting Project Management Financial Reporting SEC Reporting/Support Financial Analysis Internal Control Review Process Reengineering ERP Implementation Accounting / Finance Permanent Placement VP Finance Director of SEC Reporting Controller Treasurer Operational Accounting Senior Financial Analyst Senior Accountant Staff Accountant Accounts Payable Staff Accounts Receivable Staff Credit and Collections Accounting/Financial Staffing Staff Accountants Accounts Payable Accounts Receivable Credit and Collections Customer Service Bookkeepers Office Administrative/ Support IT Project Professionals and Permanent Placement Interim and Permanent CIOs Project Management Teams Development Management and Programmers Infrastructure Support and Management Help Desk Support Database Administrators ERP Implementation

Project Financial

Professionals

Internal and External Audit Preparation

Sarbanes-Oxley Implementation

Mergers and Acquisitions

Due Diligence and Support

Internal Reporting

Project Management

Financial Reporting

SEC Reporting/Support

Financial Analysis

Internal Control Review

Process Reengineering

ERP Implementation

Accounting / Finance

Permanent Placement

VP Finance

Director of SEC Reporting

Controller

Treasurer

Operational Accounting

Senior Financial Analyst

Senior Accountant

Staff Accountant

Accounts Payable Staff

Accounts Receivable Staff

Credit and Collections

Accounting/Financial

Staffing

Staff Accountants

Accounts Payable

Accounts Receivable

Credit and Collections

Customer Service

Bookkeepers

Office Administrative/

Support

IT Project Professionals and

Permanent Placement

Interim and Permanent CIOs

Project Management Teams

Development Management

and Programmers

Infrastructure Support

and Management

Help Desk Support

Database Administrators

ERP Implementation

Vaco: Project Management Services PM Maturity Assessment and Strategy Mentoring and Coaching Project Plan Preparation Qualitative Risk Planning Formal Training VACO Orlando, LLC  485 N. Keller Rd.  Ste. 451  Orlando FL 32751 407.712.7878 Main  407.712.7868 Fax

PM High Level Assessment and Strategy Determine the current state of PM in the enterprise Prepare a gap analysis related to best practices Create a planning “roadmap” to achieve a higher level of PM maturity Mentoring and Coaching Implement one or more strategy options using several options: Run an existing project Mentor an existing project Provide periodic coaching support at key project phases Prepare feedback reports to assess the progress against best practices Shared with the team(s) to promote self-correction Integrate results into standard practices PM Plan Preparation Provide focused activities related to project plan preparation using provided templates Vaco: Project Management Services VACO Orlando, LLC  485 N. Keller Rd.  Ste. 451  Orlando FL 32751 407.712.7878 Main  407.712.7868 Fax

PM High Level Assessment and Strategy

Determine the current state of PM in the enterprise

Prepare a gap analysis related to best practices

Create a planning “roadmap” to achieve a higher level of PM maturity

Mentoring and Coaching

Implement one or more strategy options using several options:

Run an existing project

Mentor an existing project

Provide periodic coaching support at key project phases

Prepare feedback reports to assess the progress against best practices

Shared with the team(s) to promote self-correction

Integrate results into standard practices

PM Plan Preparation

Provide focused activities related to project plan preparation using provided templates

Conduct sessions related to: Risk Assessment, Scope planning, Schedules, Cost, Communications Planning, Quality Assurance, Status Tracking and Reporting Building best practices of the organization and Project Management into the Project Plan Integrating the Project Plan into an on-going operational framework Qualitative Risk Planning Approaches to assessing risk on a project Creating the risk assessment Tracking Risks and Events Reporting Risk Status Integrating risk planning and reporting into the enterprise’s processes Formal/Informal Training Formal training classes or informal sessions can be set up and conducted on any PM topic Classes and sessions can be conducted in person or through the Internet using remote-meeting tools Vaco: Project Management Services VACO Orlando, LLC  485 N. Keller Rd.  Ste. 451  Orlando FL 32751 407.712.7878 Main  407.712.7868 Fax

Conduct sessions related to:

Risk Assessment, Scope planning, Schedules, Cost, Communications Planning, Quality Assurance, Status Tracking and Reporting

Building best practices of the organization and Project Management into the Project Plan

Integrating the Project Plan into an on-going operational framework

Qualitative Risk Planning

Approaches to assessing risk on a project

Creating the risk assessment

Tracking Risks and Events

Reporting Risk Status

Integrating risk planning and reporting into the enterprise’s processes

Formal/Informal Training

Formal training classes or informal sessions can be set up and conducted on any PM topic

Classes and sessions can be conducted in person or through the Internet using remote-meeting tools

Vaco: Contract / Consulting Services Clients take advantage of using senior level professionals through VACO on an interim basis to fill any open accounting, finance or technology position. Our consultants average 10-20 years of public accounting or technology industry experience. Currently VACO has approximately 850 senior-level consultants performing projects ranging from complex account reconciliations to Sarbanes-Oxley compliance to systems implementations and upgrades. When possible, VACO staffs client jobs with over-qualified consultants, resulting in consultants completing tasks more effectively and efficiently with reduced training time. Clients use VACO interim or project professionals: To perform overflow work and fill open positions To help train and transition new employees saving manager’s time allowing them to focus on mission critical roles and tasks VACO Orlando, LLC  485 N. Keller Rd.  Ste. 451  Orlando FL 32751 407.712.7878 Main  407.712.7868 Fax

Vaco: Contract / Consulting Services

Clients take advantage of using senior level professionals through VACO on an interim basis to fill any open accounting, finance or technology position.

Our consultants average 10-20 years of public accounting or technology industry experience.

Currently VACO has approximately 850 senior-level consultants performing projects ranging from complex account reconciliations to Sarbanes-Oxley compliance to systems implementations and upgrades.

When possible, VACO staffs client jobs with over-qualified consultants, resulting in consultants completing tasks more effectively and efficiently with reduced training time.

Clients use VACO interim or project professionals:

To perform overflow work and fill open positions

To help train and transition new employees saving manager’s time allowing them to focus on mission critical roles and tasks

Vaco Resources: Typical Positions Accounting & Finance-Project Professionals Interim CFO’s and Controllers Financial Reporting/SEC Reporting System Conversion Projects (Project Leads, Super-Users and Conversion Support in SAP, Oracle, JDE, PeopleSoft and Solomon.) Treasury and Cash Management General Accounting (Payables, Receivables, Fixed Assets, Inventory) Systems Accountants, MS Access and other Report Writing Projects Sarbanes-Oxley Compliance (Project Leads, Internal Documentation, and Testing Assistance) Tax Planning and Compliance Projects and Loan Staff Budgeting and Forecasting Business Process Reengineering Year End/Audit Assistance Due Diligence and Integration Assistance for Mergers and Acquisitions VACO Orlando, LLC  485 N. Keller Rd.  Ste. 451  Orlando FL 32751 407.712.7878 Main  407.712.7868 Fax

Vaco Resources: Typical Positions

Accounting & Finance-Project Professionals

Interim CFO’s and Controllers

Financial Reporting/SEC Reporting

System Conversion Projects (Project Leads, Super-Users and Conversion Support in SAP, Oracle, JDE, PeopleSoft and Solomon.)

Treasury and Cash Management

General Accounting (Payables, Receivables, Fixed Assets, Inventory)

Systems Accountants, MS Access and other Report Writing Projects

Sarbanes-Oxley Compliance (Project Leads, Internal Documentation, and Testing Assistance)

Tax Planning and Compliance Projects and Loan Staff

Budgeting and Forecasting

Business Process Reengineering

Year End/Audit Assistance

Due Diligence and Integration Assistance for Mergers and Acquisitions

Big 4 Experience. We have significant prior experience with each of the Big 4 firms including Vaco partners that were former managers and senior managers. As a result, we not only understand the culture, but also the critical importance of quality in our engagements. Sarbanes-Oxley Experience. Vaco has provided key resources to over 50 public companies relative to Sarbanes-Oxley implementations. These projects have ranged from complete turn-key solutions to the augmentation of both internal and external teams. We have worked closely with each of the Big Four firms with significant experience with Ernst & Young. This experience saves money and time through minimization of rework and confusion throughout the process. Best Available Talent. The ability to attract the best finance, accounting, and information technology resources has resulted in Vaco establishing a level of talent unmatched by others in the market. We currently have over 250 senior-level consultants performing projects ranging from Sarbanes-Oxely implementation to Due Diligence, SEC Reporting, IT Security, and ERP implementation. Flexibility. We are privately-held with local partners in each market. We have the ability to make business decisions based on our client’s needs. Responsiveness. Because of our team of tenured, industry professionals, Vaco has been able to establish a reputation for delivering quality solutions on time-sensitive engagements. VACO Orlando, LLC  485 N. Keller Rd.  Ste. 451  Orlando FL 32751 407.712.7878 Main  407.712.7868 Fax Vaco: Points of Differentiation

Big 4 Experience. We have significant prior experience with each of the Big 4 firms including Vaco partners that were former managers and senior managers. As a result, we not only understand the culture, but also the critical importance of quality in our engagements.

Sarbanes-Oxley Experience. Vaco has provided key resources to over 50 public companies relative to Sarbanes-Oxley implementations. These projects have ranged from complete turn-key solutions to the augmentation of both internal and external teams. We have worked closely with each of the Big Four firms with significant experience with Ernst & Young. This experience saves money and time through minimization of rework and confusion throughout the process.

Best Available Talent. The ability to attract the best finance, accounting, and information technology resources has resulted in Vaco establishing a level of talent unmatched by others in the market. We currently have over 250 senior-level consultants performing projects ranging from Sarbanes-Oxely implementation to Due Diligence, SEC Reporting, IT Security, and ERP implementation.

Flexibility. We are privately-held with local partners in each market. We have the ability to make business decisions based on our client’s needs.

Responsiveness. Because of our team of tenured, industry professionals, Vaco has been able to establish a reputation for delivering quality solutions on time-sensitive engagements.

Independence. Vaco does not perform attest services. Our structure is designed to provide you with consulting services without risk of actual or apparent violations of corporate independence. Our specialty is providing dedicated resources committed to your project needs. Long-Term Relationship. Vaco’s culture is built on investing in long-term relationships with each of our clients and candidates. We also apply this same philosophy internally which results in very low turn-over (<5%). Tenured Consultants. We specialize in providing senior-level project professionals with a minimum of 10 years of experience. This includes professionals with experience in both public accounting and industry as either a CFO, CIO, Controller, or Manager of Accounting Operations. As a result, our resources hit the ground running and begin adding value immediately. Value. Our corporate structure and cost conscious management style gives us the ability to provide you with the best available resources at the most competitive prices. We offer experienced professionals with industry-specific experience at a price that will not require you to sacrifice other critical initiatives. VACO Orlando, LLC  485 N. Keller Rd.  Ste. 451  Orlando FL 32751 407.712.7878 Main  407.712.7868 Fax Vaco: Points of Differentiation

Independence. Vaco does not perform attest services. Our structure is designed to provide you with consulting services without risk of actual or apparent violations of corporate independence. Our specialty is providing dedicated resources committed to your project needs.

Long-Term Relationship. Vaco’s culture is built on investing in long-term relationships with each of our clients and candidates. We also apply this same philosophy internally which results in very low turn-over (<5%).

Tenured Consultants. We specialize in providing senior-level project professionals with a minimum of 10 years of experience. This includes professionals with experience in both public accounting and industry as either a CFO, CIO, Controller, or Manager of Accounting Operations. As a result, our resources hit the ground running and begin adding value immediately.

Value. Our corporate structure and cost conscious management style gives us the ability to provide you with the best available resources at the most competitive prices. We offer experienced professionals with industry-specific experience at a price that will not require you to sacrifice other critical initiatives.

Internal Audit Assistance Sarbanes-Oxley Compliance Assistance. We have partnered with over 75 public companies in support of their Sarbanes-Oxley initiatives. Vaco has completed a number of engagements with large health care providers and has experience with educational institutions coupled with significant interaction with Big 4 external auditors Because of our experience with Sarbanes-Oxley and industry specific expertise, our resources are “pre-trained” and hit the ground running Internal Audit Augmentation. We are assisting companies by supporting their internal audit departments on a recurring basis. We can provide tactical expertise to bring either technical or industry-specific knowledge to a team We can react quickly to provide support due to internal resource constraints VACO Orlando, LLC  485 N. Keller Rd.  Ste. 451  Orlando FL 32751 407.712.7878 Main  407.712.7868 Fax Vaco: Internal Audit Assistance

Internal Audit Assistance

Sarbanes-Oxley Compliance Assistance. We have partnered with over 75 public companies in support of their Sarbanes-Oxley initiatives.

Vaco has completed a number of engagements with large health care providers and has experience with educational institutions coupled with significant interaction with Big 4 external auditors

Because of our experience with Sarbanes-Oxley and industry specific expertise, our resources are “pre-trained” and hit the ground running

Internal Audit Augmentation. We are assisting companies by supporting their internal audit departments on a recurring basis.

We can provide tactical expertise to bring either technical or industry-specific knowledge to a team

We can react quickly to provide support due to internal resource constraints

Audit Assistance External Audit Augmentation. The same depth of experience Vaco has provided on the Sarbanes-Oxley front can be leveraged to support seasonal peaks in the audit process. Specialty Audit Assistance. We have partnered with companies to perform a variety of specialty audit work including royalty and revenue audits, HIPAA compliance, GLBA assessments, and FERC reviews. Full-Time Recruiting Assistance. Vaco’s team of dedicated permanent recruiters understands your needs because they have industry-specific experience themselves. VACO Orlando, LLC  485 N. Keller Rd.  Ste. 451  Orlando FL 32751 407.712.7878 Main  407.712.7868 Fax Vaco: Internal Audit Assistance

Audit Assistance

External Audit Augmentation. The same depth of experience Vaco has provided on the Sarbanes-Oxley front can be leveraged to support seasonal peaks in the audit process.

Specialty Audit Assistance. We have partnered with companies to perform a variety of specialty audit work including royalty and revenue audits, HIPAA compliance, GLBA assessments, and FERC reviews.

Full-Time Recruiting Assistance. Vaco’s team of dedicated permanent recruiters understands your needs because they have industry-specific experience themselves.

IT Audit & Security Assistance Sarbanes-Oxley Compliance Assistance. One of Vaco’s areas of focus has been IT audit assistance. We have completed numerous IT-specific Sarbanes-Oxley engagements for our clients We have the ability to “customize” resources based on system requirements Internal Audit Augmentation. Because of our focus on IT internal controls, Vaco brings the same expertise to both financial and information technology phases of an internal audit engagement. We provide experienced technical resources to supplement the IT audit process We can react quickly to provide resources to help with seasonal demands Specialty Audit Assistance. In addition to Sarbanes-Oxley and internal audit assistance, Vaco has performed several other compliance related projects. HIPAA review and compliance Revenue Recognition IT security reviews ERP Implementation and Report Writing Assistance. We have assisted clients with both implementation and post-implementation customization relative to a variety of ERP packages. Additionally, we have assisted clients with complex reporting initiatives to streamline the financial reporting process. SAP, Oracle, JD Edwards, PeopleSoft, Lawson Crystal Reports, Oracle Discoverer, OFA, nVision VACO Orlando, LLC  485 N. Keller Rd.  Ste. 451  Orlando FL 32751 407.712.7878 Main  407.712.7868 Fax Vaco: IT Audit & Security Assistance

IT Audit & Security Assistance

Sarbanes-Oxley Compliance Assistance. One of Vaco’s areas of focus has been IT audit assistance.

We have completed numerous IT-specific Sarbanes-Oxley engagements for our clients

We have the ability to “customize” resources based on system requirements

Internal Audit Augmentation. Because of our focus on IT internal controls, Vaco brings the same expertise to both financial and information technology phases of an internal audit engagement.

We provide experienced technical resources to supplement the IT audit process

We can react quickly to provide resources to help with seasonal demands

Specialty Audit Assistance. In addition to Sarbanes-Oxley and internal audit assistance, Vaco has performed several other compliance related projects.

HIPAA review and compliance

Revenue Recognition

IT security reviews

ERP Implementation and Report Writing Assistance. We have assisted clients with both implementation and post-implementation customization relative to a variety of ERP packages. Additionally, we have assisted clients with complex reporting initiatives to streamline the financial reporting process.

SAP, Oracle, JD Edwards, PeopleSoft, Lawson

Crystal Reports, Oracle Discoverer, OFA, nVision

Vaco: Our Team Summary VACO Resources Denise Bennett-Walls Christine McCarrron John Spooner VACO Technology Ana Wilson Timmy Rupeiks Beau McGlamery Phil Surgala VACO Staffing/Healthcare Tim Lesnick Tricia Miller Maria Rose Hoerner Jason Snow Tammy Miller Perry Chocklett Dustin House VACO Financial Stephen F. Smith Mark Acker Brian Yankelevitz Nancy Poirier Chuck Stamford VACO Orlando, LLC  485 N. Keller Rd.  Ste. 451  Orlando FL 32751 407.712.7878 Main  407.712.7868 Fax