The Mensura Companies
Herbert M. (Mike) Hutton Disaster Recovery Analyst

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Mike provides detailed financial analysis to support the advisory aspect of Mensura Capitalís work and for Mensura and Graham Cerisola, LLC. Mike is an expert on the Small Business Administrationís (“SBA”) laws, regulations and standard operating procedures. He has over 40 years experience in all areas of accounting and financial analysis, including payables, internal auditing, budget variance analysis, development and review of accounting and EDP control procedures and in bank credit analysis. After earning his BS in Industrial Management from the Georgia Institute of Technology, Mike began his career as an Accountant with the Chevrolet Motors Division of GM. Thereafter, Mike earned a Masters in Professional Accountancy from Georgia State University, followed by 13 years as an Internal Auditor with the Coca Cola Company. In 1985, he began working with the SBA in its Disaster Assistance Program, where he was a supervisor often in charge of the most complicated economic injury determinations. Mike was also instrumental in writing the SBAís Standard Operating Procedures. Mike joined Alex at Graham Cerisola, Inc. in 1999.