Below are some of the recent projects we have performed for California governments:
Alameda County - We established a subrecipient monitoring methodology in compliance with U.S. Office of Management and Budget requirements for the Health Services Agency. We reviewed the annual financial reports of 150 subrecipients for compliance with federal regulations. We assisted the Director of Finance and Administration to reorganize that department, including restructuring of duties, controls, and process improvements. Conducted financial feasibility analyses for six of the Agency’s subrecipients, participated on the Agency’s revenue maximization consulting team, conducted an audit of ambulance fees, developed a training manual for Environmental Health finance, and developed an indirect cost rate for grant claiming. We assisted several County departments and component units to implement new GASB reporting requirements. We conducted a portion of the County’s federal single audit.
San Mateo County Human Services Agency - Developed a comprehensive program to monitor subrecipients, including tools and staff training related to identifying subrecipient vs. contractor and financial and programmatic risk assessment. Conducted financial risk assessments, prepared risk assessment summary, and consulted with the Agency on what monitoring was appropriate based on the risks. We consulted with the Agency about wording in their standard subrecipient agreement, coordination of monitoring when subrecipients receive funding from more than one County agency, and a mechanism for accumulating and tracking data needed to monitor subrecipients. We conducted audits on high-risk subrecipients. We are reviewing approximately 100 subrecipient annual financial reports each year. We developed written procedures for subrecipient risk assessment.
San Mateo County Health System - Each year since 2004, we have assisted the San Mateo County Medical Center to close its books, prepare its annual financial report, and prepare for the annual audit. Other services provided to the San Mateo County Health System include development of various policies, procedures, and management reports; conducting internal audits of cash handling at Pharmacy, Cafeteria, and Medical Center clinics; acting as interim Controller of Medical Center; providing interim accountants when Medical Center understaffed; acting as functional expert on material management system implementation; developing cash flow report and related procedures for Medical Center; training staff on accounting accruals; financial assessment of non-profit for Behavioral Health Care; financial sustainability analysis of all residential treatment facilities for Behavioral Health Care; and analysis of information technology costs for Medical Center.
San Francisco International Airport - We reviewed the Airport’s fixed asset accounting process and provided recommendations for improvement. We wrote a new procedures manual for fixed asset accounting. We developed a physical inventory plan and conducted a physical inventory of the airport’s $6 billion of fixed assets. City of Sunnyvale – Internal audits of golf course operations, a city-owned industrial complex, and the City’s Rental Housing Program. Due diligence procedures related to close-out of redevelopment agency. Kevin Harper served as interim Accounting Officer and interim Audit Manager; tasks included supervision of accounting staff, coordination with annual financial auditors, bringing receivable collection process in-house, review of budgetary performance measures, and internal audit of payables and purchasing card processes. Ron Vincent served as interim Budget Manager; projects included budget analysis, budget preparation, and analysis of indirect costs.
City of Stockton – Assessment of the accounting department’s procedures and controls. Assistance with implementing new accounting standards and assistance with closing accounting records and preparing for annual audit. Assistance with closing out employee benefit plans.
City of Berkeley – Developed City-wide cash handling training manual.
City of Dublin – Assessment of the finance department’s procedures and controls, project manager for user fee study, cost allocation plan, and master fee schedule. Fraud investigation.
City of Alameda – Review of grant management procedures. Review of cash collection procedures in 10 departments, calculation of cost of manual checks, assessment of need for finance committee, review of payroll procedures and controls. For golf courses, reviewed problems with software implementation, review of cash handling procedures, and cash flow projections related to bond issuance.
Alameda County Congestion Management Agency – Assessment of finance and administrative processes and systems to ascertain their capability to support growth resulting from large new funding source.
County of Contra Costa – Compilation of financial statements for the Public Financing Authority and Public Facilities Corporation. Assistance with year-end close of internal service funds. Due diligence procedures related to close-out of redevelopment agency.
San Francisquito Creek Joint Powers Authority – Annual financial audit. Consultation related to the Authority setting up initial accounting records, financial policies, procedures and controls.
Port of Oakland – Management audits of contested construction costs related to airport expansion. Internal audit of $1.5 billion capital improvement program. Conducted annual financial audit of Port, contract audit of airport shuttle bus contractor, and special audit of customer facility charges. Conducted internal audits of procedures and controls over payables, receivables, airport rates, and charges, maintenance supplies, internal accounting controls, and performance measures.
City of Palo Alto – Review of accounts receivable procedures and system. Analysis of costs vs. benefits of outsourcing the internal audit function.
California Department of Parks & Recreation – Conducted revenue audit of over 30 state park concessionaires. Reviewed suspected fraud at conference resort.
City of Fremont – Kevin Harper served as interim finance director. Selected banking services contractor. Reviewed cost accounting records of AC Transit to determine whether city received value commensurate with contributions.
East Bay Regional Park District – Kevin Harper served as interim chief financial officer. Internal audit of accounting procedures and controls, contract negotiations with East Bay Municipal Utility District and Port of Oakland related to cost of providing police services and with the police officer union, implementation of electronic payments, preparation of annual budget, review of election costs charged by County.
Delta Diablo Sanitation District – Wrote RFP for banking services.
City of Richmond – Internal audits of Public Works operations, Paratransit program, Code Enforcement Program, Port, marina, library, marijuana dispensaries, purchasing card, and juvenile justice grant. Assistance with developing long-term strategic plan. Assistance to housing authority’s response to state audit findings.
Sacramento Sanitation District – Assisted in preparation of first comprehensive annual financial report.
San Francisco Unified School District – Served as accounting department for Facilities Design and Construction Department, which manages $1 billion bond and construction program. Developed process for managing District-wide grant program for over 300 categorical grants totaling $100 million. Financial analysis for developer fees class action lawsuit.
Jefferson Elementary School District – Analyzed historical problems for all categorical grant programs. Assisted in the development of mid-year budget adjustments for categorical programs.
State Bar of California – Reviewed government-wide risks and controls. Reviewed fraud loss and related control improvements. Led cash receipts control workshops. Kevin Harper served as interim chief financial officer. Olivier Flewellen served as interim controller. Francis Ngure served as interim budget manager and senior accountant.
City of Benicia – Assessment of the finance department’s procedures and controls. Reviewed suspected fraud at grant sub recipient.
City of Davis – Assessed the finance department’s procedures and controls.
In addition to the above, we have also worked with the following cities and entities:
City of East Palo Alto
City of El Cerrito
City of Emeryville
City of Oakland
City of Pacifica
City of Susanville
County of Monterey
County of Placer
First 5 Alameda County
Sacramento Council of Governments
San Mateo Bar Association
Town of Los Altos Hills
If you’d like to discuss your government’s or department’s needs, please get in touch with us here: