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Macaroy Underwood
               Page Two

               Jefferson County Commission                                      December, 1989 - June, 1994

               POSITION:  Assistant Finance Director
               DUTIES:        Directly  responsible for  the Budget  Office  including  operations  and capital
                              budgets and the General Accounting division of the Finance Department, which
                              includes financial reporting and auditing.  Served as the Director of Finance in his
                              absence, with  responsibilities  for  purchasing;  payroll;  sewer billing  and
                              collection; bond issues and risk management.

               Banks, Finley, White and Company                               March, 1988 - December, 1989
               (A regional CPA firm with 70 professionals in four states)

               POSITION:  Partner
               DUTIES:        Performed professional auditing and administrative work involved in directing the
                              financial and administrative operations, and assisted in directing the audit division
                              of the Birmingham office. Utilized experience in audits of federal, state, county
                              and local government units, agencies and funds.

               City of Birmingham – Finance Department                           May, 1986 - February, 1988

               POSITION:  Senior Auditor
               DUTIES:        Responsible for audits of financial records of businesses, vocations, occupations
                              and professionals engaged in or carried on in the City of Birmingham to verify the
                              accuracy of tax reports and returns.  Audits were performed to ensure taxpayer
                              compliance with  the tax statues  of the City of  Birmingham; Occupational Tax,
                              Sales Tax, Use Tax, Lease Tax and Business License Code.

               Banks, Finley, White and Company                                   August, 1982 - April, 1986

               POSITION:  Senior Auditor
               DUTIES:        Responsible  for the  supervision  of two audit teams,  each consisting of an in-
                              charge auditor and a  staff accountant.  Responsible  for audit  and income tax
                              preparation for clients.  Governmental audits included the City of Birmingham,
                              the  City of Atlanta, JCCEO,  CETA, HUD,  Department  of  Labor,  and  multiple
                              Urban Development Action Grants.

               EDUCATION
               University of Alabama                                                            August, 1982
               B. S. Degree Accounting

               REFERENCES: Furnished upon request.
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