Estimate-to-complete discipline
A standard process for forecasting cost to finish, with change control built in, so margins hold through the job.
Thomas J. Guarino · Certified Public Accountant
Thomas (TJ) Guarino is Chief Financial Officer of JS Global, responsible for accounting, finance, and human resources. A Certified Public Accountant, he has spent more than 30 years in corporate finance, more than 20 of them with government contractors, and joined JS Global in January 2026.

TJ Guarino leads finance at JS Global. He treats the role as forward-looking control of projects and the company, not backward-looking scorekeeping.
TJ Guarino serves as Chief Financial Officer of JS Global and has since January 2026, the company's first CFO. He is responsible for accounting, finance, and human resources, shares oversight of information technology, and manages the company's banking, bonding, and outside audit relationships.
Before JS Global, Mr. Guarino was a fractional chief financial officer to government contractors, construction firms, and professional services companies through Critical Financial Solutions. Before that he was Chief Financial Officer of ARGO Systems, a private equity owned construction and self-perform electrical firm, where he rebuilt the planning and reporting infrastructure, moved the company to a new accounting system in six months, and increased working capital by $3.5 million in four months.
His earlier career spans more than twenty years of government contractor finance, including Vice President of Finance for Millennium Corporation and for Tessada and Associates, Executive Vice President of Outsourced Infrastructure Solutions, nine years as Director of Finance for Acquisition Solutions, and Chief Financial Officer of Kearney and Company.
He came up through systems rather than technical accounting alone. At JS Global he is leading a full systems program: a new construction ERP, a project management information system, a financial planning and analysis tool, and a new HR system. The accounting system is being designed to pass a DCAA pre-award accounting system review.
His working priorities start with the basics: bill and collect on time, pay vendors, and pay people. Behind them is a disciplined estimate-to-complete process, so project margins are known during the job rather than discovered at the end.
Mr. Guarino holds an M.S. in Management from Johns Hopkins University and a B.A. in Economics from Long Island University.
CFO of Kearney and Company, nine years as Director of Finance at Acquisition Solutions, and executive finance roles at Millennium, Tessada, and Outsourced Infrastructure Solutions.
Rebuilt planning and reporting, moved to a new accounting system in six months, and raised working capital by $3.5 million in four months.
Served government contractors, construction firms, and professional services companies.
Leads accounting, finance, and human resources at JS Global.
A standard process for forecasting cost to finish, with change control built in, so margins hold through the job.
Accounting systems designed for DCAA pre-award review, with direct and indirect cost segregation, rates, and timekeeping.
Working capital, credit, bonding capacity, and independently audited financial statements.
Integrated ERP, project management, planning and analysis, and HR systems that replace disconnected spreadsheets.
“I see our role as not really just as a scorekeeper, looking backwards.”TJ Guarino, Chief Financial Officer
“Billing and getting paid from our customers, paying our vendors, and paying our people. That's the most important three things.”TJ Guarino, Chief Financial Officer
“So there's not a big surprise at the end, either bad or good.”TJ Guarino, Chief Financial Officer

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