PATRICIA M. NAVARRO 2251 S. Fort Apache Road, #1145. Las Vegas, NV 89117 702-241-5189 (C) * 702-656-9908 (H) pn12e9574@westpost.

net EMPLOYMENT HISTORY NV Energy Las Vegas, Nevada Manager, Internal Audit August 2006 to February 2011

I had direct responsibility for annual Sarbanes-Oxley 404 compliance through uti lization of PricewaterhouseCoopers contract for testing, communication with exte rnal auditors and acting as chairperson for the SOX Process Owner and Executive Oversight Committees. Additional responsibilities included supervision of inter nal audits performed by two internal auditors; completion of internal audit proj ects assigned; assisting with development of annual internal audit plan and pres entations to the Audit Committee of the Board of Directors, development of sched ule for audits performed by all audit staff; and assisting with overseeing imple mentation and maintenance of electronic work papers (TeamMate) Highlights: Improved processes for Sarbanes-Oxley 404 compliance to reduce external audit f ees and contractor costs by 20%. with improved communications and documentation of controls throughout the company Developed improved departmental organization including scheduling, planning and format and retention of work papers Citadel Broadcasting Las Vegas, Nevada April 2005through August 2006 Director Internal Audit Responsibilities included the re-design of the Internal Audit Department to impr ove processes for Sarbanes-Oxley compliance. Highlights: Reorganized processes and documentation for compliance resulting in improved ex ternal auditor reliance on management testing from 0% to 85% within one year Installed Whistleblower Hotline and processes for companywide communications th roughout all markets Developed risk assessment processes Improved communications and presentations to the Audit Committee of the Board o f Directors Sunterra Corporation Las Vegas, Nevada April 2004 through April 2005 Director, Internal Audit Responsibilities included the creation of the Internal Audit Department, includi ng hiring of staff and establishment of processes for Sarbanes-Oxley compliance. Highlights: Developed documentation and testing processes for Sarbanes-Oxley compliance ut ilizing contract assistance Improved communications with external auditors to establish basis for reliance on management testing

Installed Whistleblower Hotline and processes for companywide communications Developed communications and presentations for the Audit Committee of the Board of Directors Club Corp Dallas, Texas October 1998 through April 2004 Progressive responsibilities Director, Internal Audit (2002 2004) Dallas, TX Regional Controller, Club Accounting (2000-2002) Dallas, TX Regional Accountant (1999 2000) Pittsburgh, PA Property Accountant (1998 - 1999) Pittsburgh, PA Additional work experiences: Owner/operator of accounting practice Pittsburgh, PA Assistant Professor and Assistant Dean Davis and Elkins College, Elkins, WV Commercial Lending Officer Equibank Pittsburgh, PA Staff auditor Arthur Young & Company Pittsburgh, PA EDUCATION Robert Morris University Pittsburgh, Pennsylvania Master of Science in Business Administration American University Washington DC Bachelor of Arts in Accounting