DE&A: Key Personnel
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Key Personnel
(cage code: 1DJS7)
Key Personnel
Daniel Eke, MBA, CPA, CGFM:  
Mr. Eke has a vast range of audit experience,
highlighted by over a decade spent focused on
the federal sector.  His expertise includes
financial statements, and financial and of
governments, commercial and quasi govern-
mental organizations.
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Theodore Morgan Kilby, Jr., CFE, CGFM:  
Mr. Kilby is a Certified Government Financial Manager with over twenty years of experience
and private sector entities.  He has serves as the manager for many engagements.  Mr.
Kilby has served as manager in planning, coordinating, and supervising numerous auditing,
accounting, and financial management engagements.  He has a wealth of experience in
serving as the engagement manager in conducting numerous auditing and financial
management engagements in the governmental sector.  

Mr. Kilby was the Deputy Financial Officer for the Department of Justice, Office of
Community Oriented Policing Services (COPS) responsible for the daily operations of the
financial functions and activities.  The COPS Office is a law enforcement grant making
organization with annual appropriations ranging between $600 million and $1 billion.  The
Finance Office presently oversees grant obligations in excess of $3 billion in support of 10
various law enforcement grant programs and over $45 million in administrative support for
these COPS programs.  He supervised a staff of 16 professions that included staff
accountants, accounting technicians, financial specialist, financial analyst, and
administrative support personnel. He is well versed in writing audit reports, conducting
entrance and exit conferences, and very knowledgeable in briefing senior management. Mr.
Kilby currently holds DoD clearance at the SECRET Level.
James Murphy:
Mr. Murphy has extensive knowledge in performing and designing government-wide
program and financial laws, policies, rules and governing regulation, including Treasury,
identification and correction of regulatory violations and reporting system.

For over 20 years with the Office of Inspector General, he has provided leadership and
direction in the overall planning, development, coordination, implementation and
administration of audits within the Office of Audits.  He provided support and assistance in
areas of policy development and implementation while using knowledge of information
technology and initiatives.  Responsible for implementation of new and revised
administrative and technical procedures to meet the changing needs of audits.  

He has participated on workgroups implementing and evaluating programs such as
Performance Partnership Grants; OMB Compliance Supplement; and State Revolving Fund,
and the Single Audit Act.  He assisted in the development of strategic plans establishing
approaches for use in focusing audit resources on areas considered most vulnerable to
Governmental programs of external audits of grants.  He is well versed in writing audit
reports, conducting entrance and exit conferences, and very knowledgeable in briefing
senior management. Mr. Murphy currently holds DoD clearance at the SECRET Level.
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Daniel Eke and Associates, P. C.
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DE&A SeaportE Program
Mr. Eke is knowledgeable about the CFO Act, FMFIA, OMB Circulars A-123,  A-127, A-128,
A-130, A-133 etc., as well as Generally Accepted Accounting Principles (GAAP), Generally
Accepted Auditing Standards (GAAS), Agreed Upon Procedures, and Government Auditing
Standards (GAS).  He is well versed in writing audit reports, conducting entrance and exit
conferences, and very knowledgeable in briefing senior management. Mr. Eke currently
hold DoD clearance at the SECRET Level.
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