Wanda I. DeLeo College of Costal Georgia School of Business and Public Management One College Drive Brunswick, GA 31520 Phone: 912-279-5885 Email: wdeleo@ccga.edu EDUCATION Ph.D. M.S. B.A. Accounting, Georgia State University, December 1985 Dissertation Title: An Analysis of Financial Information as it Relates to Failed Commercial Banks - A Multivariate Approach Accounting, University of Central Florida, May 1978 Accounting, University of Georgia, August 1973 EXPERIENCE College of Costal Georgia Professor, Accounting: 2015 to present Teach undergraduate accounting courses Advise undergraduate students Participate in community outreach Federal Housing Finance Agency (FHFA), Washington, DC Deputy Director Division of Conservatorship: 2013 to Present Designed and implement objectives and strategies for the newly formed Division of Conservatorship which is comprised of two offices: Conservatorship Operations and Strategic Initiatives Served as the point of contact for all matters related to the conservatorships of Fannie Mae and Freddie Mac Coordinate and oversee all activities associated with the FHFA conservatorship strategic plan Supervised staff and provide leadership, appropriate guidance and feedback Provided the Director/Conservator with policy advice and serve as a member of his executive team Participated in external outreach, speeches, panels, congressional hearings and staff briefings Deputy Director for the Office of Strategic Initiatives: 2012 to 2013 Designed and implemented objectives and strategies for the newly formed Office of Strategic Initiatives Developed the conservatorship strategic plan and annual conservatorship scorecard Coordinated and oversaw all activities associated with the FHFA conservatorship strategic plan Supervised staff and provided leadership, appropriate guidance and feedback Provided the Director/Conservator with policy advice and served as a member of his executive team Participated in external outreach, speeches, panels, congressional hearings and staff briefings Deputy Director for Examination Programs and Support: 2011 to 2012 Designed and implemented objectives and strategies for the newly formed Division of Examination Programs and Support which is comprised of three offices: Examination Policy and Programs, Office of the Chief Accountant and the Office of Examination Support Supervised and reviewed the design of consistent examination policies and standards for the Enterprises and the FHLBanks, establish an examiner development program, and organized the management and control of data reported to the agency by the Enterprises and FHLBanks. Reviewed and provided feedback on the development and monitoring of safety and soundness guidance and policies related to accounting and financial reporting and disclosure Supervised staff and provided leadership, appropriate guidance and feedback Provided the Director with policy advice and served as a member of his executive team Page 1 of 11 Participated in congressional hearings and staff briefings Acting Deputy Director for Housing Mission and Goals: 2010 to 2011 Designed and implemented objectives and strategies for the Division of Housing Mission and Goals which is composed of The Office of Policy Analysis and Research, The Office of Housing Community Investment and the Office of the Chief Accountant Supervised staff and provided leadership, appropriate guidance and feedback Provided the Director with policy advice and served as a member of his executive team Participated in congressional hearings and staff briefings Chief Accountant: 2008 to 2011 Designed and implemented objectives and strategies for the Office of the Chief Accountant Researched accounting standards and their effects on the Enterprises and FHLBanks Monitored assignments and performance related to accounting policy objectives Supervised accounting staff and provided leadership, appropriate guidance and feedback Served on various interagency committees and working groups to provide accounting expertise Provided accounting expertise to the Deputy Directors and Director and served as a member of the executive management team Participated in congressional hearings and staff briefings on accounting issues Office of Federal Housing Enterprise Oversight (OFHEO) – now FHFA Chief Accountant: 2004 to 2008 Designed and implemented objectives and strategies for the newly formed Office of the Chief Accountant Researched accounting standards and their effects on the Enterprises Monitor assignments and performance related to accounting policy objectives Supervised accounting staff and provided leadership, appropriate guidance and feedback Served on various interagency committees and working groups to provide accounting expertise Provided accounting expertise to the Deputy Director and Director and served as a member of the senior management team Participated in congressional hearings and staff briefings on accounting issues Provided accounting guidance and leadership for the special examination of Fannie Mae Examination Manager, Accounting: 2002 to 2004 Designed and implemented the examination program for financial reporting Developed and implemented examination objectives, strategies and assessment factors for financial reporting Researched accounting standards and their effects on the Enterprises Supervised examination staff and provided leadership, appropriate guidance and feedback Served on various interagency committees and working groups to provide accounting expertise Provided accounting expertise to the Chief Examiner, Deputy Director and Director Served as member of the Special Examination Unit that investigated Freddie Mac’s restatement Participated in congressional staff briefings on accounting issues Winthrop University, Rock Hill SC Associate Professor, Accounting: 1995 to 2002 Taught undergraduate and graduate financial accounting courses Researched and published articles in accounting education and financial accounting Served as the faculty advisor for Beta Alpha Psi’s charter chapter Developed a web based component for the MBA/Accounting program Developed and published an Instructor’s Resource Kit to accompany an accounting principles text Developed and presented faculty workshops on the use of multimedia and the internet in the classroom at both regional and national conferences Chaired the committee that designed competencies for critical thinking across the curriculum Served as a reviewer, session chair and presenter for various national and regional conferences Page 2 of 11 Assistant Professor, Accounting: 1990 to 1995 Taught undergraduate and graduate financial accounting courses Researched and published articles in accounting education and financial accounting Developed and presented faculty workshops on student learning and incorporating writing in the accounting curriculum at regional and national conferences Chaired the General Education Committee Chaired the Committee that redesigned the accounting curriculum and the business core Served as a special editor for the teaching and curriculum section newsletter of the American Accounting Association Served as a reviewer, session chair and presenter for various national and regional conferences Christian Brothers University, Memphis, TN Associate Professor and Chairman, Accounting and Computer Information Systems: 1988 to 1990 Taught undergraduate accounting and computer information systems courses Supervised accounting and information systems faculty including annual and tenure reviews Provided leadership and support for accounting and information systems faculty Worked closely with other chairmen and the dean on planning, scheduling and budgeting issues Managed, supervised and trained instructors, and taught the Conviser Miller CPA Review Course Assistant Professor, Accounting and Computer Information Systems: 1986 to 1988 Taught undergraduate accounting and computer information systems courses Chaired the committee to redesign the undergraduate program Chaired the committee that designed the new graduate program University of Houston – Downtown, Houston, TX Assistant Professor, Accounting: 1984 to 1986 Taught undergraduate accounting courses Served as the accounting cluster coordinator Researched and published articles in the banking and accounting area Georgia State University, Atlanta, GA Teaching Fellow, Accounting: 1981 to 1983 Taught undergraduate accounting courses Kennasaw State University, Atlanta, GA Assistant Professor, Accounting: 1980 to 1981 Taught undergraduate accounting courses Georgia State University, Atlanta, GA Budget Consultant to the Vice President of Financial Affairs: 1978 to 1981 American Pioneer Life Insurance Company, Orlando, FL Chief Accountant: 1976 to 1978 The Office of the Comptroller of the Currency, Miami/Tampa, FL Assistant National Bank Examiner: 1973 to 1976 Page 3 of 11 PROFESSIONAL CERTIFICATIONS, HONORS AND AWARDS Outstanding Job Performance Rating (2003-2013) Outstanding Achievement Award (Preparing for and Executing the Conservatorships for Fannie Mae and Freddie Mac) December 2008 Director’s Award (Sustained Excellence in Directing the Office of the Chief Accountant) May 2008 Outstanding Achievement Award (Resolution of the Fannie Mae Litigation Case) May 2008 Outstanding Achievement Award (Development of OCA Newsletter) OFHEO, June 2007 Outstanding Achievement Award (Special Examination of Fannie Mae) OFHEO, August 2006 Outstanding Achievement Award (Special Examination of Freddie Mac), OFHEO, January 2004 Distinguished Research Award, (Optimal Technology for Optimal Instruction), Allied Academic 2001 Presidential Citation for Exceptional Service, (Beta Alpha Psi), April, 2001 Presidential Citation for Exceptional Service, (Distance and Web Based Learning) April 1997 Beta Gamma Sigma Excellence in Teaching Award, Winthrop University, 1993 Boeing Award for Teaching Innovation Semi-Finalist, American Accounting Association, 1993 Outstanding Service Award, Christian Brothers University, 1990 Beta Gamma Sigma Inductee, 1986 American Institute of Certified Public Accountants Dissertation Grant, 1983 CPA - Florida Certificate # 7028, Georgia Certificate #4942 Page 4 of 11 PUBLICATIONS Reviewed Journal Articles: “Eldercare: An Opportunity to Match CPA Skills with Needs of Senior Citizens,” The CPA Journal, October, 2002. (With C.A. Letourneau and J.G. McCleymore) “Long Term Effects of SFAS 123 on Corporate Stock Option Plans,” The Journal of Accounting and Finance Research, Volume 9, Number 5, Winter 2001, pp. 52-60. (With C.A. Letourneau) “Optimal Technology for Optimal Instruction,” Academy of the Educational Leadership Journal, Volume 5, Number 1, 2001. pp. 17-32. (With C.A. Letourneau) “The Effects of Multimedia Presentations and Learning Aids on Student Performance,” Academy of Accounting and Financial Studies, Volume 2, Number 2, 1998, pp. 205-214. (With C.A. Letourneau) Page 5 of 11 “Portfolio Selection: The Effect of FASB No. 115,” Journal of Accounting and Finance Research, Volume 5, Number 3, Fall 1998, pp. 69-78. (With C.A. Letourneau) “SFAS No. 115: What Has Been Its Effect on Investment Strategy?” Bank Accounting & Finance, Volume 10, Number 3, Spring 1997, pp. 74-75. (with J. S. Culp and C.A. Letourneau.) “Writing: A Natural Part of Accounting,” Management Accounting, September 1994, p. 80. (With C.A. Letourneau) “Use of a Problem-Solving Model in Teaching Specific Accounting Concepts,” The Journal of Education For Business, May/June 1994, pp. 263-266. (With C.A. Letourneau) “Evaluation of Writing Skills: Will CPA Candidates be Ready?” New Accountant, January 1994, pp. 12-13,16. (With C.A. Letourneau) Page 6 of 11 Other Publications: Instructor’s Resource Kit to Accompany Accounting Information for Business Decisions Volume 1, Dryden Press, Fort Worth, TX, Harcourt Inc., ISBN 0-03-022442-X, 2000. (With C.A. Letourneau) Instructor’s Resource Kit to Accompany Accounting Information for Business Decisions Volume 2, Dryden Press, Fort Worth, TX, Harcourt Inc., ISBN 0-03-022443-8, 2000. (With C.A. Letourneau) “An Accounting Journal for Students”, in Using Accounting Information: an Interactive Learning Approach, West Publishing Company, 1992, pp151, 152 Peer Reviewed Proceedings: “Estimating and Accounting for the Cost of Decommissioning Nuclear Power Plants,” Proceedings of the Southeast American Accounting Association Meeting, April 2001. (with C.A. Letourneau and T. Schavey) “FASB No. 123’s Effects on Decision Making,” Proceedings of the American Academy of Accounting and Finance Annual Meeting, December, 2000. (with C.A. Letourneau) “Finding the Technological Balance for Your Course,” Proceedings of the Allied Academies International Conference, October, 2000, (With C.A. Letourneau) “On-line Financial Reporting is Here to Stay” Proceedings of the American Accounting Associations Southeast Regional Meeting, April 2000, p. 97. (With C.A. Letourneau and D.K. Tillman) “Increased Financial Reporting on the Web” Proceedings of the 2000 International Applied Business Research Conference, March 2000, (With C.A. Letourneau) “FASB No. 123's Effects on Management Decisions to Grant Stock Options,” Proceedings of the Allied Academies National Conference, April 1999, p. 12. (With C.A. Letourneau.) “Performance Measures in the Pulp Wood Industry,” Proceedings of the Allied Academies National Conference, April 1998, pp.88-93. (With P.C.Hucks and C.A. Letourneau.) “Carolina Bankers’ Reaction to SFAS 115,” Proceedings of the Allied Academies National Conference, April 1998, pp. 57-65. (With G. Blackman and C.A. Letourneau) “Using the Internet to Facilitate Distance Learning,” American Society of Business and Behavioral Sciences Proceedings of the Fifth Annual Meeting, February 1998, pp. 29-34. (With C.A. Letourneau and C. D. Maner.) Page 7 of 11 “FASB No. 123's Impact on Financial Reporting,” Proceedings of the American Academy of Accounting and Finance Annual Meeting, December 1997, pp. 119-125. (With C.A. Letourneau.) “Portfolio Selection: The Effect of FASB No, 115,” Proceedings of the American Academy of Accounting and Finance Annual Meeting, December 1997, pp. 113118. (With C.A. Letourneau.) “Computer Assisted Learning: Effect on Student Attitude and Performance,” Proceedings of the Allied Academies International Conference, October 1997, p. 140. (With C.A. Letourneau) “International Trade: Opportunity at a Price,” Allied Academies Proceedings Academy of Accounting and Financial Studies, April 1997, pp. 51-55. (With D. L. Boggs and C.A. Letourneau) “Preparing Accounting Graduates for the 21st Century,” Allied Academies Proceedings Academy of Accounting and Financial Studies, April 1997, pp. 21-25. (With C.A. Letourneau and E. S. Wright) “Implementing a Cost of Quality Tracking System: One Company's Experience,” Southeast Decision Sciences Institute - Proceedings of the Twenty-Sixth Annual Meeting, February 1996, p. 37. (With C.A. Letourneau and T. Looney) “Using Bloom's Learning Objectives to Achieve Higher Learning Levels in Accounting,” Proceedings of the American Academy of Accounting and Finance Annual Meeting, December, 1995, pp. 209-214. (With C.A. Letourneau) “The Unintended Consequences of FASB No. 115,” Proceedings of the American Academy of Accounting and Finance Annual Meeting, December 1995, pp. 71-76. (With C.A. Letourneau) “Use of the Net Realizable Method of Cost Allocation in Sports Broadcasting,” Southeastern Institute of Management Sciences - Proceedings of the Thirty-First Annual Meeting, October, 1995, pp. 96-98. (With C.A. Letourneau and E. M. Hull) “Taking the First Steps Into Multimedia,” Southeast Region of the Decision Sciences Institute - Proceedings of the Twenty-Fifth Annual Meeting, February 1995, p. 389. (With C.A. Letourneau) “Meeting the Challenge of Implementing a Cost of Quality Tracking System,” Southeast Region of the Decision Sciences Institute - Proceedings of the Twenty-Fifth Annual Meeting, February 1995, pp. 74-76. (With C.A. Letourneau and T. C. Looney) “Measuring the Cost of Implementing TQM in the Emergency Room At Carolina Hospital,” Proceedings of the American Academy of Accounting and Finance Page 8 of 11 Annual Meeting, December 1994, pp. 99-102. (With C.A. Letourneau and P. A. Nelson) “Integrating Financial and Managerial Accounting at the Graduate Level”, Proceedings of the American Academy of Accounting and Finance Annual Meeting, December 1994, pp. 254-258. (With C.A. Letourneau) “The Impact of Computer Technology on Student Exam Performance,” Proceedings of the Decision Sciences Institute Annual Meeting, November, 1994, p. 443. (With C.A. Letourneau) “Developing Analytical and Conceptual Thinking in Accounting,” Southeast American Accounting Association Collected Papers and Abstracts - 46th Annual Meeting, April 1994, pp. 292-297. (With C.A. Letourneau) “Utilization of a Problem Solving Model to Teach Specific Accounting Skills,” Proceedings of the Decision Sciences Institute Annual Meeting, November 1993, pp. 141-143. (With C.A. Letourneau) “Utilization of a Problem Solving Model to Teach Specific Accounting Skills,” American Accounting Association 1993 Ohio Region - Proceedings of the 33rd Annual Meeting, May 1993, p. 11. (With C.A. Letourneau) “Writing: A Natural Part of Accounting,” Southeast American Accounting Association Collected Papers and Abstracts - 45th Annual Meeting, April 1993, pp. 170-173. (With C.A. Letourneau) “A Comprehensive Approach to Achieving Higher Learning Levels Through Course Design,” Proceedings of the American Accounting Association Mid-Atlantic Annual Regional Meeting, April 1993, p. 123. (With C.A. Letourneau) “Teaching Problem Solving in Principles of Accounting,” Southeast Region of the Decision Sciences Institute - Proceedings of the Twenty-Third Annual Meeting, February, 1993, pp. 9-11. (With C.A. Letourneau) “Process or Content in Intermediate Accounting,” Proceedings of the American Accounting Association Southeast Annual Regional Meeting, April 1992, pp158161. Page 9 of 11 Other Intellectual Contributions: “Report of the Special Examination of Fannie Mae,” Office of Federal Housing Enterprise Oversight, May 2006 ( Office of Federal Housing Enterprise Oversight Press Conference with J. Lockhart III, C. Cox and C. Dickerson on May 23, 2006) “Report of Findings to Date Special Examination of Fannie Mae” Office of Federal Housing Enterprise Oversight, September 17, 2004 (Testified with A. Falcon Jr. and C. Dickerson before the House Financial Services Subcommittee on Capital Markets, Insurance and Government sponsored Enterprises on October 6, 2004) “Report of the Special Examination of Freddie Mae,” Office of Federal Housing Enterprise Oversight, December 2003 (Testified with A. Falcon Jr. before the House Financial Services Subcommittee on Capital Markets, Insurance and Government Sponsored Enterprises on January 21, 2004) "Enhancing Distance Learning Through the Internet," Workshop presented at Alliance 2020 Distance Education Conference, Myrtle Beach, SC, April 1998 (With C.A. Letourneau and C. D. Maner) "Implementing a Cost of Quality Tracking System: One Company's Experience," American Academy of Accounting and Finance Annual Meeting, December 1996. (With C.A. Letourneau and T. Looney) "Multimedia Classrooms: Impact on Student Performance," American Academy of Accounting and Finance Annual Meeting, December 1996. (With C.A. Letourneau) "Using Multimedia to Teach Financial and Managerial Accounting," Continuing Education Workshop presented to South Carolina Association of Instructors Annual Meeting, February 1996. (With C.A. Letourneau and C. D. Coleman) "Computer Assisted Learning: Effect on Student Attitude and Performance," presented at the American Accounting Association Annual Meeting, August 1995. (With C.A. Letourneau) "Engaging Students in the Learning Process," Continuing Professional Education Half-Day Workshop presented at the American Accounting Association Annual Meeting, August 1995. (With C.A. Letourneau) "Teaching More Than Content in Principles," presented in a special Accounting Education Workshop session at the Ohio American Accounting Association 34th Annual Meeting held in Columbus, Ohio, May 1994. (With C.A. Letourneau) "Writing: A Natural Part of Accounting," presented in a special Boeing Award Finalist session at the American Accounting Association - National Meeting, August 1993 (With C.A. Letourneau). Page 10 of 11 Page 11 of 11