Fractional Finance Operations Manager
I fix the operations your numbers depend on, then build systems that last.
I’m Lemuel Manzano, a CPA who fixes the operations behind the numbers. When a business’s books don’t make sense, the cause is usually a process that keeps breaking upstream. I diagnose how work actually moves, repair what is failing, and build the systems that keep it working, including AI-powered workflows and custom webapps built around how your business runs.

What I do
Process, systems, and the numbers behind them
Fix broken finance and operations processes
The workflows behind late closes, rework, and numbers nobody trusts, diagnosed and rebuilt from the ground up.
Design and build AI-powered systems and automation
Workflow automation built around how your business actually runs, not a generic template.
Make your numbers tell the truth
Financial analysis that holds up to scrutiny, not just to deadline.
CPA-signed financial statements and assurance
Audit, assurance, financial statements, and bookkeeping under license. Learn more at jlmcpa.ph.
How I work
Operations first, then systems, then the truth
1
Fix what’s broken
Diagnose how the business runs day to day and repair what is failing.
2
Build the systems
Put automation and structure in place so it doesn’t break again.
3
Let the numbers talk
Reporting that tells you the truth about where the business stands.
Highlights
Recent articles and resources
Why Your Month-End Close Takes Too Long
The usual culprits are sequencing and handoffs, not effort.
Read more →ArticleA BIR Compliance Checklist for SMEs in 2026
The filings and deadlines that catch small businesses off guard most often.
Read more →ArticleWhere AI Actually Helps in Bookkeeping
The line between automation worth building and automation that just moves the mess around.
Read more →Certified Public Accountant
PICPA Chapter Officer
Lean Six Sigma Green Belt Training
Instructor and Resource Speaker
Let’s fix what’s broken.
Operations and numbers, handled by the same person who understands both.
