Trevor McCartney is a British accountant with over 30 years of experience in internal and external auditing for both public and private sector organizations in the UK. He has held various roles such as internal auditor, management verifications officer, audit and compliance officer, and external auditor. McCartney's experience includes auditing projects funded by the European Union and auditing healthcare organizations, councils, and government departments. He is qualified as a CIPFA accountant and holds certifications in public sector internal audit and accountancy.

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Trevor McCartney CPFA
Name: Trevor McCartney
Registered Company: TRM Financial Contracting Limited
Address: 3 Lytham Drive, Whitley Bay, NE25 9HZ
E-mail: trevor.mccartney3@gmail.com
Telephone: 0191 251 2158 Mobile: 07825 794430
Nationality: British
Education/Qualifications:
CIPFA Qualified Accountant (1996)
CIPFA Certificate & Diploma in Public Sector Internal Audit and Accountancy (1987) (MIIA
equivalent)
Heaton Grammar School (Newcastle):
GCE “O” Levels: English Literature, English Language, Maths, Physics, History, French,
Russian, Economics
GCE “A” Levels: English & Economics
Employment History:
10/15 to date: Internal Auditor, Scottish Government
• Lead and manage audit engagements in accordance with: Public Sector Internal Audit
Standards; the Scottish Public Finance Manual; the Internal Audit Charter, Strategy and
Plan; and, Terms of Reference for assigned audits.
• Audit of European Fisheries Fund projects.
01/15 to 09/15: Management Verifications Officer, Welsh Government
• All of the duties listed below under Audit & Compliance Officer.
• Desk based audit reviews of expenditure incurred by European Regional Development
Fund (ERDF) & European Social Fund (ESF) part-funded projects undertaken.
10/13 to 12/14: Audit & Compliance Officer, Welsh Government
• On-site audits across Wales of ERDF & ESF part-funded projects (2007-13 Programme).
• Incorporated appropriate testing to determine compliance with all aspects of EU regulations,
especially in respect of procurement, financial control, match funding, State aid and
progress against targets & project delivery.
• Completed and issued Draft & Final Reports to sponsors.
• Followed-up the implementation of reported issues and recommendations with sponsors.
07/13 to 09/13 External Auditor, Mazars LLP
• Audit of the statutory accounts of County and Borough Councils in the NE of England &
Yorkshire.
• Audit of NNDR3 claims.
• Undertook appropriate testing to confirm the figures presented.
• Recorded findings and completed working papers.

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Trevor McCartney CPFA
01/13 to 03/13 European Territorial Co-operation Programme Verification/Audit Officer,
Department for Communities and Local Government (DCLG)
• Undertook audits across Scotland and NE England to determine the quality of First Line
Controllers within projects funded by the 9 Territorial Co-operation Programmes 2007-13.
• Incorporated appropriate testing to determine project compliance with EU programme
regulations, especially with expenditure, procurement, publicity, document retention and
results.
• Report completed for each audit review undertaken (4 reviews per week).
10/12 to 01/13 Internal Auditor, Northern Internal Audit and Fraud Service
• Completed financial and non-financial internal audit assignments, from inception to report,
within Northumbria Healthcare NHS Foundation Trust and Northumberland, Tyne & Wear
NHS Foundation Trust. (Audits included Medical Stores, Management Performance PIs,
Supplies, and the Payroll Consortium.)
• Interviewed project staff to obtain details of the systems and processes used.
• Recorded the systems used and identified relevant controls.
• Identified areas of risk and undertook appropriate testing to determine the strength of the
controls in place.
• Completed and issued Draft & Final Reports to sponsors.
• Followed-up and reviewed the implementation of reported issues and recommendations.
06/12 to 08/12 External Auditor, Audit Commission
• Audit of the statutory accounts of County and District Councils in Cumbria.
• Audit of NNDR3 claims.
• Undertook appropriate testing to confirm the figures presented.
• Recorded findings and completed working papers.
11/11 to 06/12 Internal Auditor, Northumbria Internal Audit and Counter Fraud Service
• Undertook financial and non-financial internal audit assignments, from inception to report,
within Northumbria Healthcare NHS Foundation Trust and Gateshead Health NHS
Foundation Trust.
• Interviewed project staff to obtain details of the systems and processes used.
• Recorded the systems used and identified relevant controls.
• Identified areas of risk and undertook appropriate testing to determine the strength of the
controls in place.
• Completed and issued Draft & Final Reports to sponsors.
• Followed-up and reviewed the implementation of reported issues and recommendations.
07/11 to 09/11 External Auditor, Audit Commission
• Audit of the statutory accounts of County and District Councils in Lincolnshire.
• Audit of NNDR3 and DSG claims.
• Undertook appropriate testing to confirm the figures presented.
• Recorded findings and completed working papers.
05/11 External Auditor, Wales Audit Office
• Undertook financial audits of grant claims part-funded by the ERDF.

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Trevor McCartney CPFA
12/08 to 03/12 Consultant, NE Regional Development Agency (One North East)
• Undertook the financial appraisal of all revenue-generating projects which were part funded
by the EU, in accordance with the requirements of Article 55 of Council Regulation (EC) No.
1083/2006.
• Provided a report of all findings and conclusions.
10/08 to 03/09 Consultant, NE Regional Development Agency (One North East)
• Worked with the Department for Communities and Regional Development Agencies
representatives nationally to develop and produce written guidance on the application of
Article 55 of (EC) Regulation 1083/2006.
09/06 to 09/09 European Programme Accountant, Government Office for the North East
• Used investment appraisal techniques to calculate the correct ERDF intervention rate to be
applied to income generating projects in accordance with EC regulations.
• Managed all aspects of the Venture Capital & Loan Fund projects which were part-funded
by either the European Regional Development Fund or the European Social Fund.
• Undertook on-site audits (Article 4 Monitoring Visits) of European Structural Funds’ projects
to determine the grant recipient’s compliance with the terms and conditions of the grant
offer.
10/95 to 08/06 Child Support Agency, Department for Work and Pensions
Posts and responsibilities were varied and included:
Investment Appraisal Officer
• Costing of Agency projects and negotiating project funding arrangements.
Accountancy & Corporate Governance Manager/General Ledger Team Manager
• Managed the team responsible for maintaining the integrity of the Client Funds GL.
• Ensured that the large volumes of receipts, payments and receivables processed clerically
at out-stations nationally were properly controlled and that all clerical financial activities
were fully accounted for in the general ledger. (Incorporated the Sapphire Project.)
• Implemented the Government Procurement Card across the Agency nationally and
managed its ongoing use.
• Developed, introduced and maintained a pan-agency corporate governance strategy.
• Developed the Agency’s first Risk Management Framework which was instrumental in
formalising risk management procedures within the Agency for the first time.
• Adjudicated on individual expenditure decisions with regard to Agency propriety & regularity
to ensure that they complied with the requirements of Government Accounting.
• Facilitated the delivery of the statutory annual Administration Account and the Client Fund
Account to the required standards and timescales.
• Liaison point for all Agency business with the National Audit Office.
• Administered the Agency’s accountancy training scheme.
• Delivered accountancy-based training courses to non-accountants across the Agency.
• Managed 9 staff and the team budget.
Design and Publications Unit Manager
• I successfully resolved a number of substantial problems that existed within the operational,
financial and personnel areas of the team.
• Led the process for the selection and appointment of an efficient and effective national

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Trevor McCartney CPFA
printing, storage and delivery service for all of the Agency’s published material.
• Managed 8 staff, the team budget and the annual stationery budget of £2.8m
Accountancy Services Team Leader
• Provided investment appraisal guidance to project teams across the Agency nationally.
• Oversaw the completion of the statutory administration accounts and directed the writing of
the annual report which was runner-up in a national accountancy competition.
• Responsible for the maintenance of the Fixed Asset Register.
• Responsible for the regular and proper reconciliation of suspense accounts.
• Managed the centralisation and operation of all Agency creditor payments nationally.
• Managed the centralisation and operation of the Agency’s giro payments system.
• Managed 22 staff and the team budget.
Treasurer, Client Fund Account Team
• Managed all aspects of client receipts and payments, ensuring that adequate processes
and financial controls operated for all banking systems. (Turnover £350m pa.)
• Planned/managed the relocation of the Client Fund function from London to Newcastle.
• Managed 20 staff and the team budget.
12/90 to10/95 Contributions Agency, Department for Work and Pensions
Posts and responsibilities were varied and included:
Fixed Asset Register Manager
• Managed the asset register for an organisation geographically split over 532 offices.
• Managed 5 staff.
Investment Appraisal and Costing Team
• Provided investment appraisal/costing advice, support and guidance across the Agency.
• Responsible for the costing and pricing of 3 successful in-house bids as part of the Market
Testing exercises under the Agency’s Competing for Quality programme.
• Managed 3 staff.
Internal Audit
• Planned and conducted audits of the Agency’s operational and financial systems.
• Provided advice and guidance on all aspects of internal control across the Agency.
• Managed 2 auditors.
05/85 to 12/90 Department of Health and Social Security
NHS External Audit
• Audit of the statutory financial accounts of 10 Health Authorities undertaken annually.
• Planned and undertook systems based audits on all financial and operational systems.
• Undertook Value for Money audits.
• I investigated a major fraud of public funds and provided sufficient and robust evidence to
enable the police to undertake a successful prosecution resulting in a prison sentence. This
was one of the largest frauds ever prosecuted within the NHS.

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Trevor McCartney CPFA
• Managed 3 auditors.

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Trevor McCartney CPFA
• Managed 3 auditors.