SOQ FOR PROCESS IMPROVEMENT SERVICES MASTER …file.lacounty.gov/SDSInter/lac/240811_MGTofAmerica02-16-10.pdfProcess Improvement Services Master Agreement—Request for Statement of

SOQ FOR PROCESS IMPROVEMENT SERVICES

MASTER AGREEMENT

PRESENTED TO:

Alisa WilliamsAlisa WilliamsMaster Agreement Program AdministratorOperations Cluster, Strategic Planningand Special ProjectsChief Executive Office500 West Temple Street Room 750

SUBMITTED BY:

500 West Temple Street, Room 750Los Angeles, Caliofr4nia 90012

MGT of America, Inc.2001 P Street, Suite 200Sacramento, California 95811916‐443‐3411

February 16, 2010

Process Improvement Services Master Agreement—Request for Statement of Qualifications County of Los Angeles, Chief Executive Office

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TABLE OF CONTENTS

MGT’s Qualifications—Section A ............................................................................................................ 1

A.1. MGT’s Background and Experience ........................................................................................ 1

Professionalism............................................................................................................................... 1

Where We Work ............................................................................................................................. 2

Our Clients ...................................................................................................................................... 2

Our Capacity ................................................................................................................................... 3

Review Understanding ................................................................................................................. 3

Business Process Reengineering— Methodology and Approach ............................................... 4

Qualifications of Principal Personnel ............................................................................................ 12

Organization Chart ...................................................................................................................... 15

A.2. MGT’s References .................................................................................................................... 15

A.3. MGT’s Pending Litigation and Judgments ........................................................................... 16

Required Forms—Section B .................................................................................................................... 17

Proof of Insurability—Section C ............................................................................................................ 18

Appendices

Appendix A—Required Forms

Appendix B—Resumes

Appendix C—Proof of Insurability


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MGT’S QUALIFICATIONS—SECTION A

A.1. MGT’S BACKGROUND AND EXPERIENCE

MGT of America, Inc. (MGT) is a national management consulting firm that has one exclusive mission—to improve the efficiency and effectiveness of government operations. We understand government officials’ challenges and issues because our consultants have lived these experiences—most as former government executives, managers, and analysts. This familiarity with government operations results in recommendations that are grounded in real-world experience. Having conducted thousands of engagements, across 50 states—primarily in government environments—we have amassed an extensive library of best practices related to government administration. We have applied this wealth of knowledge repeatedly when working with city, county, and state departments and have earned a stellar reputation for effecting positive change.

Senior members of the MGT team created and managed the Texas Performance Review during the Texas budget crisis of 1990-91 and brought the concept of the National Performance Review to the White House. The Texas Performance Review saved the state $13 billion and the National Performance Reviewed saved $46.9 billion in the first year alone. Since then, MGT has conducted numerous management and performance reviews for both state and local government entities, identifying many more millions of dollars in savings for our clients.

Established in 1974, MGT has completed more than 4,000 projects and has five regional offices across the United States. We have more than 100 professional staff who are all equipped with a complement of tools, technology, and resources needed for any engagement. The MGT California office is located in Sacramento and houses the majority of staff proposed to serve on the project team. As evidenced with this proposal, MGT meets and exceeds all of the minimum qualifications in the Request for Statement of Qualifications (RFSQ).

PROFESSIONALISM

We recognize the sensitive nature of our clients’ projects and the events that lead to their request for our services. In order for our work to be credible and effective, all of the parties involved must believe the work was carried out independently and objectively without undue influence from anyone outside of the MGT team. Our 36 years of experience combined with our approach to quality control and dedication to excellence will ensure that all findings and recommendations developed through our research and findings are not questioned due to concerns about independence or objectivity.

We believe the skills and experience of our staff clearly demonstrate the high level of qualifications we bring to every engagement. All members of the MGT team clearly understand the need for maintaining an independent attitude and appearance. Each team member receives direction from an MGT partner-in-charge on the steps needed to ensure due professional care is exercised. In addition, the partner-in-charge will review the work of team members for demonstration of sound professional judgment in the execution of their assigned responsibilities.

Lastly, we treat every engagement as a learning opportunity for all parties. MGT makes all findings and recommendations based on evidence gathered during analysis. We also take the


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time to design a tailored solution to meet the County’s needs, and not simply provide a “cookie cutter” solution.

WHERE WE WORK

Since 2005, MGT has conducted more than 300 government process improvement reviews throughout the United States—as depicted in the following diagram. Many of these projects were large scale and involved departments having far more than 500 employees. Our national reach gives MGT staff exposure to a range of governance structures, a wide variety of work environments—and more importantly—exposure to the varying needs and resources of government. This gives MGT staff a depth of experience that few firms can match.

MGT’s 300 Process and Performance Reviews 2005 through 2010

OUR CLIENTS

MGT has more than 36 years of experience providing the scope of services outlined in the County’s request. The following chart shows MGT’s experience with local and state governments, public and private higher learning institutions, school districts, and public safety institutions. For each of these sectors, we have a corresponding practice area lead by one or more partners, that maintains expert capability in the sector and oversee all project design and implementation. We believe that our segmented market provides greater value to our clients

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CA CO

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MIMN

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OH

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WIWY

Key:

1-4 Review/s

5-9 Reviews

10+ Reviews


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because our staff develop deep expertise in a particular sector of government, rather than more general experience.

MGT’s Process and Performance Review Clients By Sector 2005 through 2010

OUR CAPACITY

We understand the County’s need to ensure that every project is carried out in a professional and timely manner. We will ensure this by providing sufficient staff to execute all activities in accordance with project time lines. We have found in other engagements that situations can change, and we can augment the project team with staff from other offices on short notice, if needed.

REVIEW UNDERSTANDING

Los Angeles County is requesting process improvement services for various County departments. Counties throughout the United States have seen budgets fall due to reduced development fees, property, and sales taxes, while state funding for County-delivered services has also been reduced. At the same time, both short- and long-term costs have increased, such as employee health care, energy, and retiree pensions. Compounding the situation is increased demand for social services due to rising unemployment.

Regardless of the situation, citizens expect Los Angeles County to provide a range of quality services to meet their needs, and expect the County to provide these services in a professional and cost effective manner. The County’s challenge therefore, is maintaining service quality, while coping with increased demand, with reduced resources—a difficult proposition for any government entity.

To provide services with reduced resources, each department will need to examine current operations and determine if they are meeting customer service goals in the most efficient and

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City County State Higher Education

School Public Safety


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effective manner. Departments will also need to examine their policies, processes, people, and technology to ensure that they have the organizational capacity in place to deliver the required service to the required standard. MGT has the experience, qualifications, and references to support our successful work in every area mentioned in the RFSQ. Improving the efficiency and effectiveness of government is our mission.

BUSINESS PROCESS REENGINEERING— METHODOLOGY AND APPROACH

The reengineering of work structures and processes has received much attention during the past decade due partially to the tremendous success that major United States private industries have accomplished through the redesign of their manufacturing, administrative and marketing processes and structures. The goal of the reengineering is to make processes more effective, efficient, and adaptable. The new processes should ensure that:

♦ Errors are minimized.

♦ Delays are minimized.

♦ Asset utilization is maximized.

♦ Inventory and assets are better managed.

♦ Process times are reduced.

♦ Customer service and understanding is increased.

♦ Ease of use is increased.

♦ Adaptability is a core characteristic of the system.

♦ Overall organizational efficiency is increased.

In its simplest form, reengineering involves rethinking and redesigning the way an organization is structured and the processes it uses to deliver its service or goods to consumers.

In most organizations, the "current way of doing things" has evolved over many years by gradually adding, deleting, and modifying (or a combination of the three) processes. In many cases, the process started out as a manual function and, over the years, has become partially automated. The result is often a current set of policies, procedures, and processes that are inefficient, slow, and not highly responsive to "client" needs. By reengineering the process, an organization utilizes a very systematic approach to examine every part of current structures and processes to:

♦ Understand and exceed client needs.

♦ Eliminate unnecessary tasks.

♦ Automate more tasks.

♦ Improve current automation processes.

♦ Eliminate "bottlenecks" that cause inefficiencies.

♦ Streamline current work tasks.


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♦ Make other needed improvements.

The outcome of the business process review is a highly efficient, streamlined structure with significantly improved services to clients. In our previous reengineering projects, we have been able to increase efficiencies by as much as 35 percent in some cases with 15 percent to 20 percent being the norm. The savings are then available to the organizational units to improve services to clients, eliminate overtime stresses, and meet future growth in workloads.

Business process reengineering (BPR) is central to success. The core of future technological innovations relies on understanding the processes involved in addressing issues such as client need, mandatory requirements, and resource levels. The basic steps in most BPR methodologies include:

♦ Planning

♦ Process Analysis

♦ Streamlining

♦ Measurement and Assessment

♦ Continuous Improvement

MGT Method. MGT has developed and proven its own BPR methodology by taking into account the organizational, cultural, and regulatory difficulties present within public and private entities. MGT’s utilizes the traditional BPR methodology rather than an automated tool. Through the use of the traditional approach rather than an automated mapping tool that reduces staff time throughout the reengineering process. Through the use of Visio software, we map business processes in line with standard conventions. The MGT BPR methodology ensures that clients receive an innovative yet systematic view of issues and solution development. This BPR methodology has been used by MGT professionals, and serves as a common lexicon for all staff. The eight stages of our analytical framework help us understand the culture of the organization we are working with, look outside the box for new solutions, engage the entire team in creative brainstorming and solutions development, and ensure a logical and accountable process for implementation and success measurement.

Communication. Ongoing communication with and active involvement of our clients are critical to our methodology. In addition to regular status meetings that are part of our standard project management methodology, MGT typically schedules periodic “tollgate” meetings with the project manager, executive sponsor, and other appropriate executive managers. These meetings, usually held at major project milestones, provide our clients the opportunity to vet MGT’s findings and recommendations to date and offer concerns and comments for MGT to consider as we move forward. In this fashion, the tollgate process keeps our clients involved in the decision-making process, so that there are no surprises at the end of the project. It also allows for any adjustments to be made in the work plan so that costly rework is avoided. We have found that the tollgate process helps identify problems early and results in quick resolution, thus preventing unnecessary delays.


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MGT’s BPR methodology includes the following elements:

♦ Review of organizational structure (staff-to-management ratios, appropriate reporting relationships within management, etc.).

♦ Review of existing written procedures and policies.

♦ Identification of existing work processes (as-is analysis).

♦ Understanding of program management goals.

♦ Evaluation of use of technology.

♦ Evaluation of appropriateness of staffing skills, education, and experience.

♦ Best practices review of similar organizations.

♦ Identification of improvements to work processes.

♦ Development of an implementation plan.

♦ Establishment of a system to monitor improvements.

♦ Training of client’s staff in implementing BPR recommendations.

♦ Collecting, reviewing, and preparing documents as needed—including procedures manuals and any prior BPRs.

Each of the MGT project stages is highlighted below. Underneath the title of each stage are the related tasks, which implement that specific objective.

STAGE 1: CHANGE DIAGNOSTIC

Objective:

To assess the organization’s capacity for implementing change.

This stage focuses on diagnosing the organization and identifying the need for change. Some key questions that will be asked at this stage include:

♦ Why change?

♦ Strategically, what are the organization’s strengths, weaknesses, opportunities, and threats?

♦ What is the organization’s readiness for change?

♦ Where is there resistance to change and why?

♦ What is the organization’s ability and capacity to manage a transition?

♦ What is the vision and case to be made for change?

The MGT team will conduct a variety of activities designed to accomplish the goals of Stage 1 that will include a change management process to assess and analyze change readiness,


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address resistance to change, and provide ongoing communications. Facilitated sessions will be conducted to assess change readiness and identify issues/concerns related to change.

A comprehensive communication plan will encourage all stakeholders to participate through the use of a Web site with a special BPR section. This approach will provide a sense of inclusion and promote active participation throughout the redesign process. Additionally at the beginning of the project, briefing sessions will be conducted with stakeholders about changes in processes, staffing, and organization with updates posted on the Web site throughout the project.

Desired Outcome:

♦ A relative “barometer” of the organization’s readiness and enthusiasm for change.

STAGE 2: OPPORTUNITY TRIAGE

Objective:

♦ To identify innovative best practices and technologies.

♦ To develop an initial, prioritized list of areas to change.

This stage focuses on identifying and documenting innovative best practices in place in other counties and states for possible adoption. Some key questions that will be asked at this stage include:

♦ What innovative best practices are currently in use?

♦ What innovative Federal waivers are currently in use by other states?

♦ What are the opportunities for change?

♦ What are the risks if change is not made, or done poorly?

♦ What is the vision for the type of service delivery model and improvements that are desired?

♦ What do clients want to see?

♦ What is the initial cut of what needs to change, and why?


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Is there a better way?

Change Diagnostic

Opportunity Triage

Performance Analysis

Why change? Where are the great ideas? What’s broken? What is the capacity for change? Who’s doing a better job than us? Why do we do that? What works well?

Making Connections

Stage 1 Stage 2 Stage 3

Stage 5 Stage 6 Stage 7

Solutions Development

Bridge Building

Measures and Accountability

Stage 4

Why changes do we make? How do we get there from here? How do we measure success? Who’s accountable?


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The Opportunity Triage stage provides for creative problem solving and potential replication of successful models from other states. Through best practices research, and benchmarking current processes, MGT will uncover issues in order of priority. Additionally, external (client) and internal (management and staff) stakeholders’ input will be sought through the use of surveys and interviews of key personnel.

Desired Outcome:

♦ Identification of innovative best practices.

STAGE 3: PERFORMANCE ANALYSIS

Objective:

♦ To systematically assess the performance of the current environment—process, cost, measures, organization, and technology.

This stage focuses on documenting deficiencies in the current systems and environment. Some key questions that will be asked at this stage include:

♦ What’s wrong with current processes?

♦ How much does it cost?

♦ What performance measures are in place to measure effectiveness and efficiency?

♦ How is technology being used to deliver services?

♦ What is working well? Why?

Documenting the “as-is” model is the crux of the project. MGT conducts focus groups with key stakeholders, such as directors, employees, business units, offices, etc. to glean detailed information pertinent to each. Likewise, individual interviews will be used to augment the findings from the focus groups. Additionally the review of all performance measures, written policies, operating and desk-level procedures, workload, cycle time, staffing, budget, current management memos, and other key performance information governing the major business processes will provide details pertinent to this stage.

Desired Outcome:

♦ Documentation of current performance.


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STAGE 4: MAKING CONNECTIONS

Objective:

♦ To brainstorm solutions and strategies for change.

This stage focuses on connecting best practices that may exist “out there” with what we found in the current environment. Some key questions that will be asked at this stage include:

♦ What new or different business models exist to provide services?

♦ Who can do the work more efficiently/effectively?

♦ How can we create a new, better way?

The MGT team will work in a cohesive manner to grasp the connections between the as-is model with those best practices identified. A thorough analysis of the project findings and recommendations for redesign will be available electronically for all team members to access. The Team will have strategy sessions on-site, through video conferencing, and through electronic team meetings to identify the best strategies for designing the “to-be” model.

Desired Outcome:

♦ Strategies for better business models/service delivery.

STAGE 5: SOLUTIONS DEVELOPMENT

Objective:

♦ To develop specific improvement recommendations.

Some key questions that will be asked at this stage include:

♦ What specific recommendations should be developed?

♦ What is the justification for this recommendation? Does the recommendation support strategic move to e-commerce, cost savings, efficiency, effectiveness, enhanced client service, enhanced accountability, etc.?

♦ How will success/improvement be measured?

Through the consolidated findings from the as-is model, best practices review, and stakeholder focus groups and interviews, recommendations will be developed for process improvements. These recommendations will be formulated in the to-be model and combined with the findings from the organizational structure/cross-cutting issues review, and the financial structure review.


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Desired Outcome:

♦ Specific recommendations for improvement.

STAGE 6: BRIDGE BUILDING

Objective:

♦ To identify specific steps/strategies to transition from the current to the proposed environment.

This stage addresses the gap between current and the future. Some key questions that will be asked at this stage include:

♦ What process, technology, people, and organizational steps need to be taken to transition to the new environment?

♦ What would it cost to transition? What cost savings/efficiencies would accrue?

♦ What procedural and communication steps need to occur?

The MGT team will develop an implementation plan to include each of the recommended improvements that the client chooses. The plan should include key project milestones, dependencies, critical path for implementation, and person(s) within the client organization who will be responsible for specific implementation components. The implementation plan will include (1) work tasks to be implemented; (2) assignment of each work task to a responsible organizational unit; (3) time schedule for each work task; (4) estimated cost of implementation; and (5) estimated impact (cost savings and/or improved client service) of implementation.

Desired Outcome:

♦ Specific steps to transition to the recommended solution.

STAGE 7: MEASURES AND ACCOUNTABILITY

Objective:

♦ Develop measures of success.

Some key questions that will be asked at this stage include:

♦ How, specifically, will we measure success?

♦ What kind of monitoring and improvement processes can be established to sustain the change process over time?

This stage ensures a monitoring plan is developed to measure the implementation of the recommended changes as well as the result of implementation. A progress report format will be


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developed that clearly identifies the recommendation steps, time line, assignment for implementation, cost, and status toward implementation. Quantifiable measures will be developed and tracked, such as goals for cycle time, cost reduction, error rates, client service satisfaction rates, etc. MGT will provide guidance on a performance measurement system that monitors and reports on actual performance against defined standards. Additionally, a structure for continuous quality improvement of reengineered processes will be developed.

Desired Outcome:

♦ Performance measurement and accountability system.

QUALIFICATIONS OF PRINCIPAL PERSONNEL

Partner-In-Charge, Mr. Tyler Covey, CPA, CMA, CFM, has more than 17 years experience in conducting management reviews, organizational and process improvement studies, and performance audits for state and local government and nonprofit entities, and in managing operations for private-sector companies. He has a strong background in management and organization reviews and has led process improvement studies for state and local government departments for more than 12 years. He also has a broad knowledge base in conducting financial, compliance, investigative, and performance audits. He is a Certified Public Accountant, a Certified Management Accountant, a Certified Financial Manager and has a bachelor of science in Business Administration-Accountancy from California State University, Sacramento. Mr. Covey is a member of the MGT Board Finance Committee and a Director for Free World U.

Mr. Covey has also assisted numerous state and local agencies with process reengineering, regulatory compliance, and internal controls. During his five-year tenure at MGT, he has led numerous performance and investigative audits and reviews of government entities with a primary focus on use of funds and assets including bond funds, governance, internal controls, administration, and a variety of other compliance issues.

Prior to joining MGT, Mr. Covey supervised numerous high-profile performance audits and evaluations while working for the California State Auditor’s office. Many of these reviews involved evaluating business processes and auditing management and administrative practices. He also supervised the annual statewide financial and compliance audits, including the planning, internal control review, fieldwork, substantive testing, and preparation of the comprehensive annual financial report for the state of California.

Additionally, Mr. Covey has served as the Chief Operating Officer and Chief Financial Officer for a private healthcare staffing company, where he managed all aspects of the organization’s finances and operations. Finally, he is a partner in a CPA firm that specializes in tax preparation and tax planning for individuals and small businesses.

Project Director, Mr. John Storey, PMP, Six Sigma Greenbelt, joined MGT as a senior consultant in 2008. He has more than 16 years of progressive experience in organizational analysis, performance and process improvement consulting, and change management in the public and private sectors, as well as experience in business process reviews, customer service reviews, and project management.


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His organizational review and change management experience stems from his work in state and local government and involves operational, management, and customer service reviews with cities, counties, state departments, and schools. He has developed a solid reputation for developing organizational structures that improve services, while increasing efficiency and communication. He also has a strong background in project management including public-sector change management, major software deployments, construction, and social services.

Mr. Storey is pursuing a master of Management from New South Wales University, has a Project Management Professional qualification, is a Six Sigma Greenbelt, holds a master of Adult Education from Queensland University of Technology; a graduate diploma HRD from the University of Canberra; and a bachelor of Science from the University of New South Wales.

Quality Assurance Lead, Mr. Linus Li, CPA, CMA, CFM, CIA, has more than 19 years experience conducting audits and reviews of state and local government entities. He has a broad knowledge base in conducting financial, compliance, and operational reviews of government agencies in diverse areas, such as education, administration, and health care. Mr. Li received his undergraduate degree in accounting and information systems from the University of Washington, and his master of business administration from California State University, Sacramento. He is a Certified Public Accountant, a Certified Management Accountant, a Certified Financial Manager, a Certified Internal Auditor, and a member of the Institute of Internal Auditors and the Institute of Management Accountants.

During his nine-year tenure at MGT, Mr. Li has served as the partner-in-charge, project director, or team member on various audits and reviews. Many of these audits involved assessing organizations’ efficiency and effectiveness in administering operations and programs. Prior to joining MGT, Mr. Li served as an Audit Supervisor/Senior Auditor Evaluator for the California State Auditor. In that role, he conducted numerous financial and compliance reviews of various state agencies such as the California State University System, the California Department of Transportation (Caltrans), and the Governor’s Office of Planning and Research. Mr. Li also worked as a financial auditor for a public accounting firm, where he was responsible for conducting financial audits of local governments and other entities.

Team Member, Ms. Celina Knippling, CPA, has more than 12 years of experience conducting operational and management studies of state and municipal agencies and analyzing data from large and complex relational databases. A former senior auditor evaluator with the California State Auditor’s office, Ms. Knippling has a broad knowledge base in conducting management, staffing, service provision, financial, compliance, and performance audits. Ms. Knippling is a CPA and has a master of Professional Accountancy from the University of South Dakota.

Since joining MGT in 2006, Ms. Knippling has been involved in numerous management studies and investigative audits which have focused on organizational structure, staffing, service levels, business process flows and improvement, and departmental accountability. Her financial auditing experience includes misuse of funds and assets, funding irregularities, compensation irregularities, and administrative issues. Ms. Knippling has also led Yellow Book compliant audits of the South Carolina Department of Transportation, Los Angeles County’s Community Development Block Grant-Funded Family Development Networks, and recently completed high-profile reviews of the Sacramento County Child Protective Services agency and Sacramento Public Library Authority.


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While working at the State Auditor’s office, Ms. Knippling conducted audits for state and local agencies in California, including audits of the Los Angeles Unified School District, Los Angeles Metropolitan Transportation Authority, University of California, Department of Health Services, and Department of Veterans Affairs. Ms. Knippling received the State Auditor’s Excellence Award for her performance on the University of California audit. Prior to working with the State Auditor’s office, Ms. Knippling worked in South Dakota performing single audits of tribal governments, extracting and compiling financial statements and completing tax returns for not-for-profit organizations and tribal governments.

Team Member, Ms. Loretta Hall has more than eight years experience conducting technology audits and performance reviews of state and local government entities and programs and the private sector. Ms. Hall is a Certified Information Systems Auditor and Certified Information Systems Security Professional, and has a master of science in Business Administration-Information Systems from San Diego State University, California.

Ms. Hall joined MGT as a senior consultant. She previously worked with MGT executives and consultants at the California State Auditor’s office while performing audits of state agencies and programs; including reviews of regulatory and contract compliance, program management, project management, and information technology.

Ms. Hall also has experience with a Fortune 500 company tracking compliance with federal regulations and leading technology audits, including conducting research, planning, fieldwork, reporting, and follow-up. She has the blend of skills necessary to perform audit planning and leadership, along with in-depth technical knowledge of networks, operating systems, applications, and general controls.

Team Member, Mr. Michael Hearn, has focused his 11-year career on improving the efficiency, equity, and accountability of state and local government and its programs. Accordingly, Mr. Hearn has applied his strong analytical and research skills to a variety of projects, including program evaluation, performance reviews, and process reengineering.

Since joining MGT, Mr. Hearn has served as team member and project director for a number of engagements aimed at developing performance measures and conducting workload analyses to evaluate operational performance and resource allocation. Most recently, Mr. Hearn worked with the California Department of General Services to conduct a comprehensive study of their human resources department, which included the development of performance measures tied to internal and external customer service. Mr. Hearn also recently led a staffing study for the San Francisco Emergency Communications Department, in which he analyzed staffing levels based on workload data and provided recommendations for the implementation of a new staffing model, as well as a system of performance measurement focused on improving department recruitment, selection, and training functions.

Mr. Hearn’s other data analysis work has included a comprehensive attendance management analysis of Tulare County, California, Department of Child Support Services; a salary study for the seven-county regional migrant Head Start program headquartered in Stanislaus County, California; and the collection, consolidation, and analysis of statewide data for the California Institute of Nursing and Health Care. In each engagement, Mr. Hearn worked closely with organization management to craft analysis-driven policies and realize new opportunities for operational improvement.


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Prior to joining MGT, Mr. Hearn worked with the New York State Office of the Attorney General and the Campbell Public Affairs Institute. Mr. Hearn holds a master of Public Administration degree from Syracuse University’s Maxwell School of Citizenship and Public Affairs

Team Member, Ms. Jessica Atkins, brings to her projects a broad range of experience that includes developing process-flow maps, data input, and best practice research on a number of investigative and performance audits and reviews. On several of these engagements, Ms. Atkins has evaluated purchasing systems and processes, including reviews of vendor contracts and invoices for accuracy, compliance, and internal controls.

Formerly, at the California Department of Education, Ms. Atkins worked in the Education Technology Office focusing her efforts on supporting the Enhancing Education Through Technology Grants. Ms. Atkins has also worked as an Educational Representative for Zoo-Phonics training teachers on phonemic awareness and language arts skills.

ORGANIZATION CHART

The organization charts below depict the responsibilities and structure of the proposed MGT team. This structure is inherently flexible, and can be augmented with other expert staff as needed; it also ensures a defined communication and accountability structure for the County. Complete resumes for team members may be found in Appendix B.

A.2. MGT’S REFERENCES

References for MGT can be found in the Required Forms (Section B) of our proposal in Exhibit 6, Appendix A.

TYLER COVEY, CPA, CMA, CFM

Partner‐in‐Charge

JOHN STOREY, PMPProject Director

Celina Knippling, CPA

Team Member

Michael Hearn

Team Member

Loretta Hall, CISA, CISSA

Team Member

Jessica Atkins

Team Member

LINUS LI, CPA, CMA, CFM, CIA

Quality Assurance Lead


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A.3. MGT’S PENDING LITIGATION AND JUDGMENTS

In the past 5 years, MGT of America, Inc. was named as one of many defendants in the Arunga and Lee Class Action in Reverse suit filed in the United States District Court, District of Oregon. This is case #6:09-6175-AA. The courts ruled to dismiss this case in October 2009 for lack of subject matter jurisdiction. The plaintiff filed a notice of appeal indicating their intent to appeal. Also, MGT of America, Inc. was a defendant in a case brought by a subcontractor. This case was filed in Sacramento County Superior Court, California. This was case #05AS01939. This case went to trial in June 2009 and a judgment was entered and all aspects of the judgment have been met.


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REQUIRED FORMS—SECTION B Exhibits 1 through 12 have been provided under Appendix A.


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PROOF OF INSURABILITY—SECTION C Proof of our insurability has been provided under Appendix C.

Appendix A—Required Forms

APPENDIX A REQUIRED FORMS

TABLE OF CONTENTS EXHIBITS PAGE

1 STATEMENT OF QUALIFICATION SUBMITTAL FORM................................ 1

2 PROPOSER’S ORGANIZATION QUESTIONNAIRE/AFFIDAVIT................... 3

3 CERTIFICATION OF NO CONFLICT OF INTEREST..................................... 5

4 REQUEST FOR LOCAL SBE PREFERENCE PROGRAM CONSIDERATION

AND CBE FIRM/ORGANIZATION INFORMATION FORM ....................... 6

5 FAMILIARITY WITH THE COUNTY LOBBYIST ORDINANCE

CERTIFICATION ....................................................................................... 7

6 PROSPECTIVE CONTRACTOR REFERENCES ........................................... 8

7 PROSPECTIVE CONTRACTOR LIST OF CONTRACTS............................... 9

8 PROSPECTIVE CONTRACTOR LIST OF TERMINATED CONTRACTS..... 10

9 ATTESTATION OF WILLINGNESS TO CONSIDER GAIN/GROW

PARTICIPANTS....................................................................................... 11

10 LOS ANGELES COUNTY CONTRACTOR EMPLOYEE JURY SERVICE

PROGRAM – CERTIFICATION FORM & APPLICATION FOR

EXCEPTION ............................................................................................ 12

11 CERTIFICATION OF COMPLIANCE WITH THE COUNTY’S DEFAULTED

PROPERTY TAX REDUCTION PROGRAM ........................................... 13

12 PROPOSER’S FEE SCHEDULE .................................................................. 14

EXHIBIT 1

1 OF 2

PROCESS IMPROVEMENT SERVICES MASTER AGREEMENT STATEMENT OF QUALIFICATION SUBMITTAL FORM

This serves as an application for the Process Improvement Services Master Agreement. To Complete the Statement of Qualification:

1. Check off/fill out all the requirements met and sign form 2. Attach all applicable documents listed in Required Forms section 3. Attach copies of the licenses/certificates/proof registrations checked off in specific categories 4. Proposer acknowledges and certifies that it meets the Minimum Qualifications listed in Paragraph 1.5 – Minimum

Qualifications, and the applicable requirements of Paragraph 2.7.2 – Proposer’s Qualifications of this Request for Statement of Qualifications (RFSQ).

County Use Only

PROPOSER NAME

AGREEMENT #

DATE RECEIVED

ANALYST

1.5 MINIMUM QUALIFICATIONS

1.5.1 Proposer’s firm must have five years’ experience, within the last seven years, providing consultant services in the area of Process Improvement, to public and/or private sector agencies with 500 employees or above.

1.5.2 Proposer’s project manager(s) must have three years’ experience, within the last five years, leading Process

Improvement projects or providing similar services to County or other public entities.

1.5.3 Proposer must provide a detailed description of the firm’s formal Process Improvement methodology, or lacking a firm’s formal methodology, a process or approach utilized in a previous engagement with the County or other public entities. A link to the Proposer’s or another entity’s website will not be accepted as a substitute.

1.5.4 Proposer must provide at least three references relating to the job performance and scope of work

completed within the last three years in the area of Process Improvement in Exhibit 6. One such reference must be from a public entity.

1.5.5 Proposer must provide at least three examples of performance metrics and/or benchmarks developed or

utilized by the Proposer firm to assist County or other public entities in evaluating its performance before and after the Proposer’s engagement with that agency.

INSURANCE REQUIREMENTS (for all proposers) GENERAL LIABILITY

General Aggregate: $2 million Products/Completed Operations Aggregate: $1 million Personal and Advertising Injury: $1 million Each Occurrence: $1 million

AUTO LIABILITY Auto Liability: $1 million

WORKERS’ COMPENSATION Each Accident: $1 million Disease – Policy Limit: $1 million Disease – Each Employee: $1 million

PROFESSIONAL LIABILITY Aggregate: $2 million Each Occurrence: $1 million

APPENDIX A - REQUIRED FORMS PAGE 1

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EXHIBIT 1

2 OF 2REQUIRED FORMS

APPENDIX A

Exhibit 1: Statement of Qualification Submittal Form Exhibit 2: Proposer’s Organization Questionnaire/Affidavit Exhibit 3: Certification of No Conflict of Interest Exhibit 4: Request for Local SBE Preference Program Consideration and CBE Firm/Organization

Information

Exhibit 5: Familiarity with the County Lobbyist Ordinance Certification Exhibit 6: Prospective Contractor References Exhibit 7: Prospective Contractor List of Contracts Exhibit 8: Prospective Contractor List of Terminated Contracts Exhibit 9: Attestation of Willingness to Consider GAIN/GROW Participants Exhibit 10: County of Los Angeles Contractor Employee Jury Service Program Certification Form and

Application for Exception

Exhibit 11: Certification of Compliance with the County’s Defaulted Property Tax Reduction Program Exhibit 12: Proposer’s Fee Schedule

PROPOSER SUPPLIED Certificate of Good Standing (if Corporation or LLC) Statement of Information (if Corporation or LLC) Certificate of Limited Partnership or Application for Registration of Foreign Limited Partnership (if Limited Partnership)

Statement of Pending Litigation ACORD Certificate of Insurance LA County named additional insured All applicable licenses, certificates & proof of registration attached

APPLICANT ACKNOWLEDGES THAT IF ANY FALSE, MISLEADING, INCOMPLETE, OR DECEPTIVELY UNRESPONSIVE STATEMENTS IN CONNECTION WITH THIS SOQ ARE MADE, THE SOQ MAY BE REJECTED. THE EVALUATION AND DETERMINATION IN THIS AREA SHALL BE AT THE DIRECTOR’S SOLE JUDGMENT AND HIS/HER JUDGMENT SHALL BE FINAL. I DECALARE UNDER PENALTY OF PERJURY THAT ALL OF THE ABOVE INFORMATION IS TRUE AND CORRECT. PREPARER’S SIGNATURE

DATE

PRINT PREPARER’S NAME

TITLE

ADDRESS

CITY , STATE


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February 15, 2010

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Tyler Covey, CPA, CMA, CFM Principal

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2001 P Street, Suite 200 Sacramento, CA 95811

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xxxx

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*

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*

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Not applicable to MGT.

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EXHIBIT 6


1 OF 1 PROSPECTIVE CONTRACTOR REFERENCES (Duplicate this form and submit at least three references)

Submit reference forms for at least three clients which services were performed within the last three year, one being a public entity, for which your firm provided(s) services to those set forth in this RFSQ. References may be verified at the sole discretion of the County.

PROPOSER FIRM NAME AND ADDRESS OF COMPANY TO PROVIDE REFERENCE CONTACT PERSON/TITLE

PHONE/EMAIL ADDRESS

Types of Services Provided: (Please list the Process Improvement services provided to the above reference. Also, indicate the scope of the project, the outcomes, and timeframes in which work was completed. Use additional sheets if necessary. References should clearly relate to the services Proposer would provide in response to this RFSQ.)

Description of Services and Outcomes

Project dates:

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MGT of America, Inc.

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West Contra Costa Unified School District 1108 Bissel Avenue, Richmond, CA 94801-3135

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(510) 231-1104 Bruce Harter, Superintendent [email protected]

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MGT was contracted by the West Contra Costa Unified School District10/2006 - WCCUSD) to conduct a comprehensive performance evaluation of WCCUSD’s 02/2007 central services functions. Specifically, the purpose of the review was to determine whether WCCUSD was managing its finances and staff in a manner that would (a) increase the efficiency and effectiveness of the district and b) maximize the amount of money expended to improve education in the classroom. Full implementation of MGT’s recommendations would generate a gross savings of over $100 million over five years, with a net cost of approximately $26.6 million, thus yielding a net savings of $73.8 million over five years. MGT reviewed the following district operations: Division Administration; Personnel and Human Resources Management; Financial Management; Purchasing, Warehousing, and Fixed Assets; Educational Service Delivery, Management, and Cost; Special Education Programs Management; Facilities Use and Management; Food Services; Technology Management; and Transportation. MGT’s evaluation approach included: online surveys, focus group interviews, and individual interviews of central office administrators, school principals, teachers, and unclassified staff; benchmark analysis with six peer California school districts of comparable size and structure; and independent, in-depth analysis of each of the operational areas mentioned above.

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EXHIBIT 6





PHONE/EMAIL ADDRESS



Project dates:

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Connecticut Department of Insurance 153 Market Street, Hartford, CT 06103

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(860) 297-3900 Gerald O'Sullivan [email protected]

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The Connecticut Department of Insurance engaged MGT to conduct a review and analysis of its Consumer Affairs Division. MGT examined all the Division's business processes, information systems, staffing models and levels, policies and procedures, to understand the ‘as is’ state of the division. MGT analyzed data gathered through interviews and policy review, and compared that to best practice organizations and benchmarks to develop findings and recommendations to close the performance gap and build a state-of-the-art ‘to be’ organization MGT presented these findings recommendations to the Commissioner of the Insurance Department for review and sign-off. These Recommendations formed the basis of three MGT developed implementation documents, a Performance and Monitoring Policy that included a customer service survey and an internal quality assessment, a Service Level Agreement Policy that set standardized citizen communication standards, and an eighteen month project implantation plan to guide the Division and external stakeholders through the change process. MGT returned to the client site to start the change process by briefing key staff, and conducting technical and customer relationship management training for line staff. Because of MGT’s work, the division has increased the timeliness and quality of its services to the public, and has increased the efficiency of its internal operations.

EXHIBIT 6





PHONE/EMAIL ADDRESS



Project dates:


Project dates:

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(916) 525-5101 Carol Wallace, CEO/President [email protected]

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San Diego Convention Center Corporation 111 West Harbor Drive, San Diego, CA 92101

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MGT was hired by the San Diego Convention Center Corporation (SDCCC) to analyze01/2007 - existing sales processes and develop recommendations to improve the efficiency 07/2007 and effectiveness of these processes. To do so, MGT conducted individual interviews and focus groups with SDCCC's primary sales staff and the customers of these processes. Through this information-gathering process, MGT mapped the existing process, identified areas where the processes could be improved, and developed recommendations for improvements. MGT vetted the mapped processes with the primary sales staff to ensure accuracy, and then met with the President and CEO and the Executive Vice President of Sales and Marketing to discuss the findings and recommendations. After receiving feedback, MGT presented a final report with a map and narrative of existing processes, and the findings and recommendations for resolving issues with new processes.

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The San Diego Convention Center Corporation (SDCCC) selected MGT to analyze 09/2007 - existing processes for five divisions and to develop recommendations to improve02/2009 the efficiency and effectiveness of these processes. The five divisions were Events Management, Convention Services, Human Resources, Finance and Procurement (one division with two subdivisions), and Information Services. To carry out this work, MGT conducted individual interviews and focus groups with SDCCC's staff in these divisions and the customers of these processes. Through this information-gathering process, MGT mapped the existing process, identified areas where the processes could be improved, and developed recommendations for improvements. MGT also vetted the mapped processes with the staff and management to ensure accuracy and then met with the president and chief executive officer and division managers to discuss the findings and recommendations. The final report for each of the divisions included a map and narrative of existing processes and the findings and recommendations for resolving issues with new processes. MGT began this work in September 2007, beginning with Events Management, and completed the project in February 2009, with the Operations division.

EXHIBIT 7 1 OF 1

APPENDIX A- REQUIRED FORMS PAGE 9

PROSPECTIVE CONTRACTOR LIST OF CONTRACTS

Contractor’s Name: MGT of America, Inc.

List ten entities for which the prospective Contractor has provided Process Improvement services within the last five (5) years. Use additional sheets if necessary.

1. Name of Firm Address of Firm West Contra Costa Unified School District 1108 Bissel Avenue, Richmond, CA 94801-3135

Contact Person Bruce Harter, Superintendent

Telephone # Fax # (510) 231-1104 (510 ) 236-6784

Name or Contract No. # of Years / Term of Contract P.O. #C0730106 10/2006 - 02/2007

Type of Service Efficiency Review

Dollar Amt. $198,205

2. Name of Firm Address of Firm The State of Connecticut Department of Insurance 153 Market Street, Hartford, CT 06103

Contact Person Gerald O’Sullivan Project Manager

Telephone # Fax # (860) 297-3800 (860) 566-7410

Name or Contract No. # of Years / Term of Contract 01/2008 - 11/2008

Type of Service Operations Review, BPR,* - Strat Planning


3. Name of Firm Address of Firm San Diego Convention Center Corporation 111 West Harbor Drive, San Diego, CA 92101

Contact Person Carol Wallace CEO/President

Telephone # Fax # (916) 525-5101 (916) 525-5025

Name or Contract No. # of Years / Term of Contract 07-1344-E 01/2007 - 07/2007 and 09/2007 – 01/2009

Type of Service BPR,* Efficiency Study

Dollar Amt. $75,000 and $480,550

4. Name of Firm Address of Firm California Secretary of State 1500 – 11th Street, Sacramento, CA 95814

Contact Person Chris Reynolds Deputy Secretary, HAVA

Telephone # Fax # (916) 653-7244

Name or Contract No. # of Years / Term of Contract Agreement # 04SA110084 12/2004 - 12/2006

Type of Service Process Analysis and Improvement


5. Name of Firm Address of Firm State of New Mexico 1690 East Strasburg, West Chester, PA 19380

Contact Person Eric Schnurer (prime) President/Public Works

Telephone # Fax # (610) 296-9443 (610) 296-9493

Name or Contract No. # of Years / Term of Contract 03/2003 - 07/2003 and 08/2003 – 01/2004

Type of Service Management Study/ Performance Audit

Dollar Amt. $140,000 and $140,000

*Business Process Reengineering.

EXHIBIT 7 1 OF 1

APPENDIX A- REQUIRED FORMS PAGE 9

PROSPECTIVE CONTRACTOR LIST OF CONTRACTS

Contractor’s Name: MGT of America, Inc.

List ten entities for which the prospective Contractor has provided Process Improvement services within the last five (5) years. Use additional sheets if necessary.

6. Name of Firm Address of Firm Jefferson County, Texas 1225 Pearl Street, Beaumont, TX 77701

Contact Person Cary Erickson HR Director

Telephone # Fax # (409) 839-2391 (916) 525-5025


Type of Service Management Study Performance Audit


7. Name of Firm Address of Firm Maury County, Tennessee 1 Courthouse Square, 2nd Floor, Columbia, TN 38401

Contact Person Christy Mash Budget Director

Telephone # Fax # (931) 375-2301 (931) 375-2319


Type of Service Management Study Performance Audit


8. Name of Firm Address of Firm State of Nevada 401 South Carson Street, Carson City, NV

Contact Person Kristin Roberts Sr. Principal

Telephone # Fax # (775) 684-6830 (775) 684-6761

Name or Contract No. # of Years / Term of Contract 02/2006 – 09/2006

Type of Service Efficiency Review


9. Name of Firm Address of Firm Legislative Budget Board, Texas 1501 N. Congress Street, 5th Floor, Austin, TX 78701

Contact Person Ms. Leslie Cathey Project Manager

Telephone # Fax # (512) 463-1200 (512) 475-2918


Type of Service Operations Review, BPR, - Strat Planning


10. Name of Firm Address of Firm Cook County Judicial Advisory Council 69 West Washington, Suite 2610, Chicago, IL 60602

Contact Person Daniel Coughlin Executive Director

Telephone # Fax # (312) 603-1136

Name or Contract No. # of Years / Term of Contract 06/2005 – 11/2005

Type of Service Operations Review Efficiency Study


*Business Process Reengineering.


1 OF 1PROSPECTIVE CONTRACTOR LIST OF TERMINATED CONTRACTS

Contractor’s Name:

List all contracts that have been terminated with the past three (3) years. 1. Name of Firm Address of Firm Contact Person Telephone # Fax # ( ) ( )

Name or Contract No. Reason for Termination 2. Name of Firm Address of Firm Contact Person Telephone # Fax # ( ) ( )




Name or Contract No. Reason for Termination

EXHIBIT 8

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EXHIBIT 12 1 OF 1

PROPOSER’S FEE SCHEDULE (Attach additional sheets if necessary)

Proposer shall provide its current hourly and/or fixed rate fee schedule for all proposed Process Improvement services your firm provides.

Below is our hourly project fee schedule. Any operational and travel expenses are billed at actual cost. At MGT we endeavor to minimize all expenses by traveling and operating under the same parameters as our clients or by following the Federal GSA rates. For each proposed project, we will develop a not-to-exceed budget based upon these rates and our estimated hours for the effort. We can then work with the county to adjust or revise the tasks and scope to meet the county’s needs. Typically, we bill monthly for actual hours and expenses in arrears, but are open to other structures as desired.

Tyler Covey, CPA,

CMA, CFM

Linus Li, CPA, CIA, CMA, CFM

John Storey,

PMP

Celina Knippling,

CPA

Loretta Hall, CISA,

CISSP Michael Hearn

Jessica Atkins

Cindi Litchfield

Partner-in- Charge

Quality Assurance

Lead

Project Director/ Senior

Consultant

Senior Associate

Senior Consultant Consultant Analyst Admin.

Specialist

$220 $220 $190 $200 $180 $160 $100 $60


Appendix B—Resumes

TYLER COVEY, CPA, CMA, CFM

PRINCIPAL RANGE OF EXPERIENCE Mr. Tyler Covey has more than 17 years experience in conducting audits and reviews of state and local government and nonprofit entities, and in managing operations for private-sector companies. He has a broad knowledge base in conducting performance, investigative, compliance, and financial evaluations and audits. He is a Certified Public Accountant, a Certified Management Accountant, a Certified Financial Manager, and has a bachelor of science in Business Administration-Accountancy from California State University, Sacramento.

Mr. Covey has managed numerous high-profile evaluations, audits, and consulting engagements while working for MGT and the California State Auditor’s office. Many of these reviews involved evaluating business processes and auditing management and administrative practices and performance. Mr. Covey has assisted numerous schools and government agencies with process improvement, compliance issues, governance, organization, resource allocation, and internal controls. Moreover, Mr. Covey has served as the Chief Operating Officer and Chief Financial Officer for a private health care staffing company—which became the fastest growing nurse staffing company in the nation—where he managed all aspects of the organization’s finances and operations. Mr. Covey also served as a partner in a Certified Public Accountancy firm and as the Production Services Manager for a leading bank. Finally, he is a member of the MGT Board Finance Committee and the Free World U Board of Directors.

PROFESSIONAL AND BUSINESS EXPERIENCE Audits/Reviews/Evaluations Partner-in-Charge on a project conducting a financial and organizational review of the Cesar Chavez School Network and its associated entities for the Colorado Department of Education. The review was an independent evaluation to answer questions surrounding financial matters at the Cesar Chavez School Network and was used by the Colorado Department of Education to ensure that the Network entities’ financial activities were lawfully incurred and properly authorized.

Partner-in-Charge on a project to provide consulting and expert assistance with litigation for the Los Angeles County Office of Education related to the Gorman Learning Centers (charter school) audit appeal.

Partner-in-Charge/Project Director on a project to provide inmate healthcare medical claims auditing services starting in 2008, for the next four years and to audit claims processed as far back as five years for the Florida Department of Corrections. MGT also oversaw collection services for improper claims and cost containment consulting services.

YEARS OF EXPERIENCE: 17

MGT of America, Inc. Principal March 2007 – Present

Senior Associate May 2006 – March 2007

Senior Consultant April 2005 – April 2006

California State Auditor

Pulse Healthcare Staffing, Inc. Bawden, Covey and Willis, CPA's Bank of America EDUCATION/ CERTIFICATIONS

B.S., Business Administration, Accountancy, California State University, Sacramento

Certified Public Accountant

Certified Management Accountant

Certified Financial Manager

PROFESSIONAL AFFILIATIONS

Institute of Management Accountants

California Association of School Business Officers

Association of Certified Fraud Examiners

American Association of Medical Audit Specialists

TYLER COVEY PAGE 2

PROFESSIONAL AND BUSINESS EXPERIENCE (Continued) Project Director on a comprehensive performance audit of the South Carolina Department of Transportation on behalf of the South Carolina Legislative Audit Council (LAC). The audit focused on a follow-up to a 2006 LAC audit report on the department, as well as the Department’s implementation of changes from recent state legislation. The audit team members designed a comprehensive audit of the department to look at construction and maintenance planning and activities, project selection, finance and administrative activities, and oversight of mass transit providers.

Partner-in-Charge on a project for Foothill DeAnza Community College to:

1. Verify that bond projects are being managed effectively and in accordance with best practices as defined by recognized industry leaders such as the Construction Industry Institute for Project and Construction Management including:

♦ Project cost control ♦ Construction management

- Project planning - Delivery methods - Project packaging - Change order management and control - Constructability reviews

2. Verify that the program and projects are being managed effectively and in accordance with best practices as defined by recognized industry leaders for Financial Management including:

♦ Technology exploitation ♦ Integration with district accounting / procurement

♦ Integration with project management and reporting

3. Identify opportunities for implementation/improvement of best practices.

Team Member on a project conducting a statewide assessment of all school facilities in the state of Colorado for the Colorado Department of Education. MGT was responsible for evaluating the educational suitability of the schools using our BASYS® assessment software. In addition, MGT consulted on developing a prioritization and ranking system for the state capital construction grant program.

Partner-in-Charge on a project for the California Community College Chancellors Office (CCCCO), to conduct a performance review of the California Partnership for Achieving Student Success program (Cal-Pass). MGT’s review included a thorough fiscal review of the program focusing on identifying all funding sources, reviewing expenditure allocation between funding sources, analyzing expenditure of the CCCCO sponsored grant, and comparing CCCCO grant expenditures with the expenditure parameters stipulated in the CCCCO grant agreement. MGT also examined in detail key expenditure items including staff travel, staff remuneration, credit card usage, and the reporting of these key expenditure items in the general ledger. MGT examined the shared

TYLER COVEY PAGE 3

PROFESSIONAL AND BUSINESS EXPERIENCE (Continued) governance and financial models between the three entities involved in the CCCCO grant which include; Cal-Pass, the overarching Grossmont-Cuyamaca Auxiliary non-profit organization, and the Grossmont-Cuyamaca Community College District.

Partner-in-Charge on a project to provide project management assistance to the California Department of Justice to move mission-critical applications to an open environment. This was a multi-year project that provided for faster application development, re-usability of code, more scalable and more easily maintained applications for the California Department of Justice.

Partner-in-Charge on a project to conduct a performance audit of the Maui Economic Concerns of the Community (MECC) organization on behalf of the County of Maui. MGT's audit scope included examining the organization's use of County resources, determining whether the organization has followed all relevant rules, standards, or agreements related to those resources, evaluating the benefits provided to the County from the use of County funds, and determining the probable nature and extent of future demands on county resources from the organization or receipients of its services.

Technical Advisor/Quality Assurance Lead on a project with the Jackson County Election Board and the Kansas City Election Board. MGT conducted a performance audit of the Jackson County Election Board and the Kansas City Election Board. The audit focused on examining the timeliness of tabulating and communicating election results and the steps taken by both boards to address reporting problems. The audit addressed the sharing of election costs among the school districts, other taxing districts, city, county, and state to similar jurisdictions. In addition, the audit team reviewed processes for recruiting, training, paying, and retaining election judges and staff.

Partner-in-Charge of a management review of the Preuss Charter School on behalf of the University of California, San Diego. The review covered all administrative areas including staffing, human resources management, business processes, organization, governance, policies and procedures, internal controls, and any related best practices.

Partner-in-Charge of two performance audits of the City College of San Francisco’s bond construction program. The audits covered compliance, internal controls, communication, facility management, contracting, and procurement for the year’s 2006-07 and 2007-08.

Partner-in-Charge of an investigative audit of the Eagles Peak Charter School on behalf of the San Diego County Office of Education. The audit examined allegations against the former management team including allegations of poor internal controls leading to overclaimed apportionment; asset or funding misappropriation or theft; related-party transactions, conflicts of interest, nepotism, violations of the charter school or Board policies and procedures, compensation irregularities, and teacher credentialing issues.

Partner-in-charge of a consulting engagement to assist the Free World U school with start-up activities including establishing non-profit status and developing its charter application.

Partner-in-Charge of a top down resource and staff allocation review for the California Department of Insurance. The review covered the entire organization.

TYLER COVEY PAGE 4

PROFESSIONAL AND BUSINESS EXPERIENCE (Continued) Quality Control Lead for an audit of the Washington Department of Fish and Wildlife Recreational Dungeness Crab program. The review measured the program’s compliance with applicable state laws and its performance in managing crab populations.

Partner-in-Charge for an audit of Affiliated Computer Services, Inc. (ACS) and Audit Services U.S. (ASUS) on behalf of the California State Controller. The review covered the unclaimed property contractor’s (ACS and ASUS) compliance with their SCO contract to determine if each of the contractors adhered to the contract and applicable laws for identifying and collecting unclaimed property.

Partner-in-Charge of an investigative audit of the California Virtual Academy (CAVA), as a result of concerns by the Kern County Superintendent of Schools. The audit focused on examining CAVA’s 2003-04 records for full-time equivalent teachers, average daily attendance, and pupil-to-teacher ratios for both accuracy and compliance with state law. The team’s evaluation of school documentation included reviewing teacher certification, timesheets and payroll, student attendance records and files, and interviewing school officials. The audit found CAVA to have overclaimed nearly $1 million from the state due to misstated pupil and teacher figures—a return of almost 20 times the cost of the audit. In addition to recommending steps to the client for recouping past overclaimed funds from the school, the audit team advised CAVA on improving its internal controls and avoiding similar errors in the future.

Co-Project Director for a management/efficiency review of the West Contra Costa Unified School District (WCCUSD) central services functions. The purpose of the review was to determine whether WCCUSD was managing its finances and staff in a manner that would increase the efficiency and effectiveness of the district, and maximize the amount of money expended to improve education in the classroom. MGT reviewed the following district operations:

• Division Administration • Personnel and Human Resources Management • Financial Management • Purchasing, Warehousing, and Fixed Assets • Educational Service Delivery, Management, and Cost • Special Education Programs Management • Facilities Use and Management • Food Services • Technology Management • Vehicle Acquisition and Maintenance • School Safety and Security

TYLER COVEY PAGE 5

PROFESSIONAL AND BUSINESS EXPERIENCE (Continued) MGT’s evaluation approach included:

• Online surveys, focus group interviews, and individual interviews of central office administrators, school principals, teachers, and unclassified staff.

• Benchmark analysis with six peer California school districts of comparable size and structure.

• Independent, in-depth analysis of each of the operational areas mentioned above.

Partner-in-Charge of a follow-up investigative audit of the Options for Youth (OFY) and Opportunities for Learning (OFL) charter schools, as a result of concerns by the California State Superintendent of Public Instruction and various California county superintendents of schools. The scope of the audit addressed whether OFY/OFL charter schools were in compliance with independent study requirements, including the computation of student-to-teacher ratios, and whether charter school funds were illegally or improperly benefiting OFY/OFL principals, officers, or key personnel of the charter schools. This audit included an additional year of information but was more limited in scope than the initial review of these schools.

Financial Management Lead on an engagement for the Washington State Auditor to conduct a performance audit of the Washington’s nine Educational Service District (ESDs). The audit process addressed the performance audit objective identified in Washington statutes. Initially, a Survey Audit (diagnostic) was conducted to validate the need for a performance audit. The Survey Audit involved interviews with key ESD staff as well as surveys of school district superintendents on order to identify ESD issues. After the Survey Audit, MGT conducted a complete performance audit, following the audit objectives. In depth interviews were conducted at each ESD, as well as with school district staff to identify areas where efficiencies could be accomplished and/or effectiveness improved. The MGT Audit Team utilized Generally Accepted Government Auditing Standards (Yellow Book) and utilized TeamMate software to write the audit and store all audit documentation.

Partner-in-Charge of an investigative audit of the Gorman Learning Center charter school, as a result of concerns by the Los Angeles County Superintendent of Schools. The scope of the audit included reviewing 36 allegations surrounding misuse of funds and assets, funding irregularities, compensation irregularities, nepotism, administrative issues, and teacher credentialing concerns. The review period covered 2002-03 through 2004-05.

Project Director for a pre-audit review of the California First Five Commission. The scope of the review included internal controls, contracting practices, strategic planning efforts, contract expenditures, and monitoring of subcontractors.

Project Director of an investigative audit of the Options for Youth (OFY) and Opportunities for Learning (OFL) charter schools, as a result of concerns by the California State Superintendent of Public Instruction and various California county superintendents of schools. The scope of the audit addressed whether OFY/OFL charter schools were in compliance with independent study requirements, including the preparation and maintenance of student records and the computation of student-to-teacher ratios. MGT also determined whether related-party transactions existed and whether charter school funds were illegally or improperly benefiting OFY/OFL principals, officers, or key personnel of the charter schools.

TYLER COVEY PAGE 6

PROFESSIONAL AND BUSINESS EXPERIENCE (Continued) Auditor/Internal Control Lead on a project with the California Secretary of State’s Office to assist with the implementation of Help America Vote Act (HAVA) mandates in the State of California. The services performed included: facilitation of the development of an agency-wide HAVA Implementation Plan and management of its execution; evaluation of the legal impact of HAVA legislation to ongoing agency operations and related constituencies; evaluation and development of internal controls as they related to HAVA implementation; documentation and establishment of new operations (for example, procurement and invoicing) policies, procedures, and manuals to enhance the implementation of HAVA legislation; and training staff to implement new business practices generated by HAVA.

Project Director of an investigative audit of the New West Charter Middle School (New West). The audit addressed whether New West had implemented nine previous audit recommendations made by the California Department of Education and assessed New West’s future fiscal stability. Areas audited/reviewed included: internal controls over accounting functions, fixed assets, bank accounts, and contracting; testing of expenditure invoices; the governing board selection process; conflict of interest policies; and budgets and cash-flow statements.

PREVIOUS EXPERIENCE California State Auditor Supervisory Auditor/Evaluator, 1997 – 2005

Audit Supervisor on a study for the California Department of Corrections (CDC) to evaluate the department’s employee disciplinary practices and procedures. Reviewed the use and costs of legal services in disciplinary matters, manual and electronic disciplinary tracking systems, and progress in implementing prior audit recommendations. Analyzed time frames to complete employee discipline for prisons with both a high and low incidence of employee discipline.

Audit Supervisor on the annual financial audit of the State of California. Involvement included evaluating and testing internal controls and performing substantive tests of account balances at various agencies, including the California Department of Education, California Employment Development Department, the California Department of Health Services (DHS), and the California Department of Social Services (DSS). Mr. Covey also reviewed and guided staff responsible for the preparation of financial statements and footnotes for all enterprise funds, component units, and long-term obligations for the state’s Comprehensive Annual Financial Report (CAFR).

Audit Supervisor on a study for the California Department of General Services (DGS) to audit the department’s policies and procedures used to estimate fees for services it provided to client departments and to determine whether its methodologies resulted in fair and accurate pricing. Analyzed the department’s quality control process and compared its process to industry standards or other reasonable benchmarks.

Audit Supervisor on a follow-up study for DHS Childhood Lead Poisoning Prevention Program. Conducted a comprehensive program audit of the department’s progress in combating childhood lead poisoning and in implementing previous audit recommendations.

TYLER COVEY PAGE 7

PREVIOUS EXPERIENCE (Continued) Project Director on a study for the Los Angeles Unified School District (LAUSD) to audit and determine whether LAUSD’s program and policies regarding textbooks and other instructional materials resulted in a disparity in the quantity and quality of textbooks for a sample of high- and low-performing schools. Determined whether a correlation existed between demographic data for the sample of schools. Reviewed total spending on textbooks and other instructional materials and average spending per student in LAUSD and statewide. In addition, the audit determined whether publishers provided free instructional materials to the same extent to all school districts and compared LAUSD’s conflict of interest policies to the requirements contained in state law and determined whether the policies were followed.

Audit Supervisor on a study for CDC to conduct a comprehensive audit of the department’s budget practices and fiscal management. Also evaluated the department director’s discretion over spending, the department’s contracting and monitoring practices, department reorganization, and the department’s efforts to reduce legal expenses.

Audit Supervisor on a study for DSS to audit the department’s monitoring of county child welfare services. Evaluated the department’s progress in implementing prior audit recommendations.

Audit Lead on a study of the state of California’s real property assets. Audited the management of real property held by DGS and other state agencies with major landholdings to determine how much state-owned real property in high-cost counties was surplus or underused and whether these agencies were adequately managing their property. Evaluated the availability of surplus property for possible public use, such as low-cost housing.

Auditor on a study of the San Francisco Public Utilities Commission in California, to review the methods the commission employed to ensure an adequate, long-term, and reliable water supply for its Bay Area customers. Analyzed the commission’s facilities reliability study and its water supply master plan. Also analyzed capital improvement plans, project operations manuals and reports, financial reports, contracting procedures, and preventative maintenance procedures and reports.

Financial Auditor on the annual financial audit of the state’s Special Revenue Funds. Involvement included evaluating and testing internal controls and performing substantive tests of account balances at various agencies. Assisted in the preparation of financial statements and footnotes for the state’s CAFR.

Auditor on a study for the State Bar of California to review the financial outlook of the Admissions Fund, the fund used to account for the licensing of attorneys. Analyzed the State Bar’s expense projections for reasonableness.

Financial Auditor on the annual financial audit of the state’s enterprise funds. Involvement included evaluating and testing internal controls and performing substantive tests of account balances at various agencies. Assisted in the preparation of financial statements and footnotes for the state’s CAFR.

TYLER COVEY PAGE 8

PREVIOUS EXPERIENCE (Continued) Auditor on a comprehensive study for CDC to review and evaluate the emergency readiness protocols and maintenance practices for Wasco State Prison. Assessed all facets of the prison’s layout and security to ascertain the prison’s readiness for emergencies, including those that could have arisen from the year 2000 computer problems.

Auditor on a statutory review of the tax settlement programs for the California State Board of Equalization and the California Franchise Tax Board. Analyzed the average months and staff hours to resolve cases, average tax-sustained rates, cash collections, and program costs.

Auditor on a full program audit of DHS’s Childhood Lead Poisoning Prevention Program. Analyzed the department’s progress in screening children at risk of lead poisoning, the department’s statewide plan, the level of care provided to a sample of lead poisoned children, and the department’s progress in complying with the Lead-Safe Schools Protection Act.

Auditor on the annual federal compliance audit of the State of California. Reviewed the state agencies’ compliance with general and specific requirements for various federal programs. Performed fieldwork at various state agencies, including DSS and DHS. Also tested the Statewide Cost Allocation Plan administered by the Department of Finance. Assisted in the preparation of the overall single audit report and coordinated management letters and findings pertaining to the various agencies.

Auditor on a study for DHS to review the department’s statistical data on Medi-Cal drug treatment authorization requests. Identified and critiqued the department’s turnaround times for processing these requests.

Auditor on a study for the California Department of Transportation to audit whether it complies with state contracting procedures for expert witness contracts. Reviewed and analyzed the department’s process for selecting expert witnesses, the reasonableness of fees billed by the expert witnesses, and whether the rates and terms of the department’s contracts were comparable with those of private entities.

Pulse Healthcare Staffing, Inc. Chief Financial Officer/Chief Operating Officer, 2003 – 2004

Managed and built the platform for all aspects of accounting, finance, collections, human resources, information technology, compliance, risk management, and all other operations for a private healthcare staffing company that was eventually sold to a publicly traded company. Oversaw growth in monthly revenues from $586,000 to more than $3.5 million and growth from 12 employees to 52—in one year—while reducing operating expenses as a percentage of sales and improving customer service.

Bawden, Covey and Willis, CPAs Partner, 1997 – 2005

Managed all aspects of tax and consulting practice for individuals, sole proprietors, and small corporations.

TYLER COVEY PAGE 9

PREVIOUS EXPERIENCE (Continued) Bank of America Assistant Vice President/Production Services Manager, 1993 – 1997

Managed the highest performing residential loan processing team and loan portfolio for the bank. Coached staff in the areas of customer service, production, loan turnaround time, compliance, and portfolio management. Other responsibilities included resolution of client complaints; fostering relationships between loan officers, districts, and vendors; and conducting tax analysis and basic income training classes for bank employees.

Underwrote residential real estate loan packages for first and second mortgage products. Performed asset and liability analysis. Performed cash-flow analysis for sole proprietors, partnerships, corporations, and trusts. Conducted homebuyer seminars for bank clientele. Assisted in design of best practices manual for underwriting/processing system. Acted as system analyst and designed and conducted training classes for bank managers related to a new loan underwriting and processing computer program.

LINUS LI, CPA PRINCIPAL

RANGE OF EXPERIENCE Mr. Linus Li has over 19 years experience conducting audits and reviews of state and local government entities. He has a broad knowledge base in conducting financial, compliance, and operational reviews of government agencies in diverse areas, such as education, administration, and health care. Mr. Li received his undergraduate degree in accounting and information systems from the University of Washington, and his master of business administration from California State University, Sacramento. He is a Certified Public Accountant, a Certified Management Accountant, a Certified Financial Manager, a Certified Internal Auditor, and a member of the Institute of Internal Auditors and the Institute of Management Accountants.

During his nine-year tenure at MGT, Mr. Li has served as the partner-in-charge, project director, or team member on various audits and reviews. Many of these audits involved assessing organizations’ efficiency and effectiveness in administering operations and programs. Prior to joining MGT, Mr. Li served as an Audit Supervisor/Senior Auditor Evaluator for the California State Auditor. In that role, he conducted numerous financial and compliance reviews of various state agencies such as the California State University System, the California Department of Transportation (Caltrans), and the Governor’s Office of Planning and Research. Mr. Li also worked as a financial auditor for a public accounting firm, where he was responsible for conducting financial audits of local governments and other entities.

PROFESSIONAL AND BUSINESS EXPERIENCE Assessments, Reviews, and Evaluations Partner-in-Charge/Project Director to conduct a performance/efficiency review for the North Carolina State Health Plan for Teachers and State Employees (Plan). MGT is partnering with Navigant Consulting to provide a performance review of the Plan's administrative functions, which are primarily performed by Blue Cross Blue Shield of North Carolina (BCBSNC). The review by MGT will encompass four of the 12 functional areas requested by the Plan. The MGT review areas are of the Plan's governance; customer service; administrative services agreement; finance (administrative cost allocation methodology and accounting systems; and finance (identification of comparative data and comparison of BCBSNC costs and allocation methodology to industry standards). Navigant and its other partner will perform a review of: provider relations and delivery systems; membership accounting; utilization management; other medical management; appeals; claims administration; information technology and data reporting; and pharmacy management.

YEARS OF EXPERIENCE: 19 MGT of America, Inc. Principal October 2006 – Present Senior Associate April 2005 – September 2006 Senior Consultant August 2000 – March 2005 California State Auditor Macias and Miranda, CPAs (formerly Macias and Pierini, CPAs) California Office of the Auditor General EDUCATION/CERTIFICATIONS M.B.A., Finance, California State University, Sacramento B.A., Business Administration (Accounting, Information Systems), University of Washington Certified Public Accountant Certified Management Accountant Certified Financial Manager Certified Internal Auditor PROFESSIONAL AFFILIATIONS: Institute of Management Accountants – Vice President, Administration, and Past President, Sacramento Chapter; Regional Director – Golden West Council Institute of Internal Auditors – Board Member, Sacramento Chapter Beta Gamma Sigma Honor Society

LINUS LI, CPA PAGE 2

PROFESSIONAL AND BUSINESS EXPERIENCE (Continued) Partner-in-Charge/Project Director to conduct a performance audit of the Jackson County Election Board and the Kansas City Election Board. The audit was focused on examining the timeliness of tabulating and communicating election results and the steps taken by both boards to address reporting problems. The audit also addressed the sharing of election costs among the school districts, other taxing districts, city, county, and state to similar jurisdictions. In addition, the audit team reviewed processes for recruiting, training, paying, and retaining election judges and staff.

Partner-in-Charge/Project Director to conduct a performance review of the Sacramento County Child Protective Services (CPS) agency. The review provided an independent, analytical review of the management and operations of selected CPS activities, including CPS intake, case management, communications, and oversight and accountability policies and practices. The purpose of the study was to identify any weaknesses within the current CPS processes for investigating allegations of child abuse and neglect and to develop targeted and appropriate recommendations for improvement of the services. The team also reviewed a selection of child death cases from 1998 to 2008 as part of this review.

Quality Assurance Reviewer on a comprehensive performance audit of the South Carolina Department of Transportation. The audit followed up on a 2006 audit report of the department, as well as the Department’s implementation of changes from recent state legislation. The team members reviewed Construction and Maintenance planning and activities and project selection, including how the department plans to use federal stimulus funds received in 2009. The audit also reviewed the department’s finance and administrative activities and oversight of Mass Transit providers.

Partner-in-Charge/Project Director on a project for the Sacramento Public Library Authority to conduct a performance audit of its core administrative functions (finance, human resources, information technology, and facilities) and its public programming. To accomplish this, MGT interviewed and surveyed library staff and stakeholders, reviewed policies and procedures, evaluated the distribution of resources, and measured program performance against state and national benchmarks. In addition, MGT evaluated the library’s cost of service model. In response to its findings, MGT developed a series of recommendations aimed at improving library efficiency and effectiveness. The performance audit was conducted in accordance with Yellow Book standards.

Partner-in-Charge on a project for the Fiscal Crisis Management and Assistance Team (FCMAT) to perform an extraordinary audit, in compliance with Generally Accepted Government Auditing Standards, of the Lassen Community College District (LCCD). Among the areas the team plans to review are the district's system of accounting and financial reports; the district's system for administering grants, scholarships, and for using federal funds; the district's management of assets including conflict of interest policies related to the use of assets; and the district's human resources policies and procedures.

Partner-in-Charge/Project Director on a project for the Los Angeles Unified School District (LAUSD), Office of the Inspector General to conduct the LAUSD Developer Fee Program Performance Audit of the City of LA and three other cities selected by LAUSD to ensure


PROFESSIONAL AND BUSINESS EXPERIENCE (Continued) developer fees were appropriately collected over the previous two fiscal years. To accomplish this, MGT analyzed developer fee data from the county assessor's office, the LAUSD Program Office that administers and collects developer fees for the district, and the City of Los Angeles that is the only city that collects and remits fees independently based on a contract between it and the LAUSD. MGT identified building permits issued without developer fees being collected and certificates of completion being issued, then resolved and documented any exceptions. For the City of Los Angeles only, MGT identified any incorrectly calculated or submitted fees, assessed the timeliness of collections, analyzed refunds and adjustments, and assessed controls surrounding the fee collection and remittance processes.

Partner-in-Charge on a project to conduct a limited scope review of Gorman Elementary School District to analyze its existing and historic cash balances. MGT determined, as part of the review, the true "owners" of any cash in the district's possession, and reviewed current and prior activities to determine whether the district commingled, allocated, or used funds inappropriately. To the extent feasible, MGT followed up on prior audit recommendations and findings, and determined whether any charter school funds (for the district's four sponsored charters) were misused by the district.

Partner-in-Charge/Project Director on a project for the San Jose Elections Commission and the San Jose City Clerk to evaluate and report on several key data elements for the 2006 election cycle. MGT's work will cover the main elections during 2006, as well as run-off and special elections held in 2007 (resulting from activities that occurred in 2006). MGT's work included the following:

♦ Evaluating and reporting on contributions received and expenditures made by:

− Candidates who received at least 10 percent of the votes cast.

− Candidate-controlled committees for candidates who received at least 10 percent of the votes cast.

− Independent committees during the elections for Mayor and Council Member in San Jose for the June and November 2006 elections.

As part of this work, the team performed the following:

♦ Identified and reported on patterns or trends showing increases or decreases in amounts of contributions received, candidate expenditures, and independent expenditures.

♦ Identified and reported on patterns or trends with regard to the type of candidate expenditures, the sources of independent expenditures (such as types of businesses, organizations, or individuals), and the timing of expenditures made during the election cycles.

♦ Collected data and reports of complaints filed with the San Jose City Clerk concerning the June and November 2006 elections alleging violations of the city’s ordinance that regulates municipal campaigns and office holder contributions. This included identifying


PROFESSIONAL AND BUSINESS EXPERIENCE (Continued)

and reporting on patterns or trends showing increases or decreases in complaints filed with City Clerks, as well as the sources and subjects of the complaints.

Partner-in-Charge/Project Director on a project to conduct an organizational assessment of the human resources (HR) functions at the California Department of General Services. The project involved reviewing the current structure of HR functions throughout the department and identifying processes and procedures that may be improved to contribute to overall service delivery. MGT consultants identified issues and concerns pertaining to the services and performance of the HR structure, assessed the organizational structure of HR operations, and developed high-level recommendations for improving HR service delivery.

Quality Control Reviewer on a project to provide bond performance auditing services to City College of San Francisco for its capital outlay program funded by bonds approved by the local electorate in 2001 and 2005, for the period from program inception to June 30, 2008. MGT's services included following up on the performance audit findings and recommendations reported by MGT in the prior year's audit with an audit period from program inception to June 30, 2007.

Team Member on a project for the state of Virginia, Office of Planning and Budgeting to conduct a school division efficiency review for the Isle of Wight County School Division. Mr. Li reviewed the division’s financial systems, accounting policies and practices, and other functional processes pertaining to business operations.

Team Member on a project to conduct a financial management review of the Clark County School District (CCSD) in Nevada. The purpose of the review was to determine whether CCSD was managing its finances in a manner that would (1) increase the efficiency and effectiveness of the district and maximize the amount of money expended to improve education in the classroom; (2) increase public confidence that CCSD was efficiently and wisely using money for public schools; and (3) increase parental satisfaction with the performance of CCSD. Mr. Li reviewed financial operations and accounting systems and proposed recommendations to address the above areas.

Team Member on an analysis of the Department of Child Support Services in Tulare County, California. The analysis focused on the usage of leave balances (vacation and sick leave), and unpaid leave by the department's staff over a three-year period. The department plans to use the results of these analyses to manage staff workloads and resource needs.

Team Member in conducting a review of laws, policies, practices, and best practices related to the California Children and Families Commission’s (First 5 Commission) contracting and expenditure/disbursement processes. The review included an evaluation of the First 5 Commission’s practices for setting goals and allocating resources, and to ensure the commission complies with all relevant conflict-of-interest laws and policies.

Team Member assisting the California Secretary of State in implementing mandates of the Help America Vote Act (HAVA) in the state of California. MGT’s services included assisting in the management of the statewide voter database, evaluating and developing internal controls of


PROFESSIONAL AND BUSINESS EXPERIENCE (Continued) operational activities, establishing and documenting policies and procedures, training staff with implementing new business practices, and developing performance measures.

MGT’s scope of services included the following:

♦ Facilitating the development of an agency-wide HAVA implementation plan and managing its execution.

♦ Evaluating the legal impact of HAVA legislation to ongoing agency operations and related constituencies.

♦ Developing and implementing performance measures and best practices to enhance the quality of HAVA implementation, as well as measurement and follow-up procedures to ensure HAVA’s long-term success.

♦ Evaluating and developing internal controls as they relate to HAVA implementation.

♦ Documenting and establishing new operations (for example, procurement and invoicing) policies, procedures, and manuals to enhance the implementation of HAVA legislation.

♦ Training staff to implement new business practices generated by HAVA.

Higher Education Project Director on an operational review of University Enterprises, Inc. (UEI), a nonprofit corporation providing auxiliary services to California State University, Sacramento (CSUS). The review consisted of three parts: (1) an evaluation of UEI's methodology for allocating administrative costs to its business segments; (2) an analysis of the organizational structure of the Financial and Business Services Office; and (3) an efficiency study of the organization's payroll operations. The second and third parts addressed the extent to which duties and responsibilities could be delegated among staff. Mr. Li prepared findings and recommendations addressing these areas, and researched leading practices used by other organizations that could be applied within UEI's operations.

Project Director on an audit of construction projects at Bakersfield College, California. The audit team reviewed internal controls over the competitive bidding process and evaluated the Kern Community College District’s efforts to monitor progress and payments on construction projects. MGT also assessed the district’s compliance with legal requirements pertaining to the payment of prevailing wages. Based on the audit’s recommendations, the district has become more proactive in its efforts to oversee compliance with construction contract requirements.

Project Director for a CSUS project to develop policies, procedures, and a human resources plan for performance management within the custodial division of the Facilities Management department. The plan provided a framework to reinforce and reward positive employee behavior as well as effective management techniques.

Local Government⎯Auditing


PROFESSIONAL AND BUSINESS EXPERIENCE (Continued) Project Director on a performance audit of the finance department of the City of Reno, Nevada. The audit focused on evaluating the department's core business processes and workload distribution by reviewing the internal control structure of key operations, such as sewer billing and business licensing. Mr. Li reviewed the department's organizational structure for operational economy and efficiency. In addition, Mr. Li reviewed and critiqued the department's customer service efforts and developed recommendations for the department to improve its efficiency and effectiveness in these areas.

Consultant on a review of the information systems department of Santa Clara County to analyze the department’s services and performance measurements and develop metrics, data collection approaches, and reporting requirements to measure and report on its achievement of the expected level of service. Mr. Li conducted numerous focus groups and interviews to obtain perspectives and feedback on the appropriateness and applicability of the proposed metrics. Mr. Li also developed methodologies and techniques to assist department staff in evaluating performance of services.

Project Director on an audit for the Los Angeles Eligibility, Automated Determination, Evaluation and Reporting Acceptance Testing Invoices for Los Angeles County, California. The audit included a review of documentation and an evaluation of the reasonableness of charges by the county’s contractor. The review also included documenting and evaluating the contractor’s procedures for preparing invoices, compiling costs, and assessing its methodologies for allocating costs. MGT also reviewed the contractor’s internal controls over verifying the accuracy of invoices and provided recommendations for any costs determined to be disallowed.

K-12 Education⎯Auditing

Team Member and Quality Control Reviewer on a performance audit of the state of Washington’s nine Educational Service Districts (ESDs). MGT was engaged by the Washington State Auditor to conduct this performance audit. The audit process addressed the performance audit objective identified in Washington statutes. The team conducted interviews at each ESD, as well as with school district staff to identify areas where efficiencies could be accomplished and/or effectiveness improved. The MGT audit team followed Generally Accepted Government Auditing Standards (Yellow Book) and utilized TeamMate software to prepare the audit work papers and report.

Team Member and Quality Control Reviewer on an investigative audit of the Options for Youth (OFY) and Opportunities for Learning (OFL) charter schools, as a result of concerns by the California State Superintendent of Public Instruction and various California county superintendents of schools. The scope of the audit addressed whether the OFY/OFL charter schools were in compliance with independent study requirements, including the preparation and maintenance of student records, and the computation of student-to-teacher ratios. The team also reviewed related-party transactions and the uses of charter school funds.

Project Director on a review and assessment of California's K-12 High Speed Network for the Imperial County Office of Education. The 2004-05 Budget Act, SB 1113, transferred responsibility of the network from the University of California to the California Department of


PROFESSIONAL AND BUSINESS EXPERIENCE (Continued) Education (CDE) and required CDE to contract with a county office of education to manage the network. The 2004-05 Budget Act also required the county office of education to contract with an independent consultant to perform an evaluation of financial and operational characteristics of the network. In particular, this study examined the network's governance structure, management and oversight, budgeting and financial management, cost allocation, cost-effectiveness, and future uses of the network. The review generated a broad range of recommendations to improve the management of the network in the future. MGT produced a report to the legislature summarizing these findings and recommendations.

Project Director for a financial and operational review of the Belridge School District in Kern County, California. Mr. Li reviewed operating policies and procedures, business practices, and internal accounting controls. Mr. Li also analyzed allegations of district activities that were not in compliance with state and local laws and developed recommendations for district to improve its business practices.

Project Director of an investigative audit of business practices at the Oakland Unified School District as mandated by Assembly Bill (AB) 139 of the California State Legislature. The scope of the audit included a review of internal controls and activities pertaining to accounting and budgeting operations, teacher recruitment, payroll and personnel, contracting, and other compliance issues. MGT reviewed documentation; conducted interviews; and performed audit tests in order to identify evidence of fraud, misuse, process manipulation, and/or illegal practices. MGT also prepared an audit report summarizing findings and recommendations, and presented this report to the district and the Alameda County Office of Education.

Project Director of an investigative audit of budgeting practices and other business activities at the Vallejo City Unified School District, as mandated by AB 139 of the California State Legislature. The scope of the audit included determining whether the district developed appropriate projections of revenues and expenditures for its annual budgets. MGT also reviewed the district's calculation of average daily attendance for reasonableness. MGT reviewed documentation; conducted interviews; and performed analytical reviews in order to identify evidence of fraud, misuse, process manipulation, and/or illegal practices. As a result of the audit, MGT prepared a report summarizing findings and recommendations, and presented this report to the district and the Solano County Office of Education.

PREVIOUS EXPERIENCE California State Auditor Audit Supervisor/Senior Auditor Evaluator, 1995 – 2000 Auditor, 1990 – 1992, 1994 – 1995

State Government⎯Auditing

Audit Supervisor on a study of land acquisitions made by California’s agencies for ecosystem restoration and wildlife habitat preservation. Reviewed activities of the Office of Planning and Research, the state entity responsible for overseeing the continuous evaluation and execution of statewide environmental goals. Also assessed the role of the CALFED Bay-Delta Program, the


PREVIOUS EXPERIENCE (Continued) cooperative effort of state and federal agencies to address environmental and water management concerns. In addition, analyzed the land management responsibilities of the California Department of Fish and Game and the California Department of Parks and Recreation, the two state departments that are acquiring the most land for restoration and preservation purposes. Compiled high-level summaries of land held and acquired by these departments.

Audit Supervisor on a study for the California Department of Health Services (DHS) to audit the department’s automated claims payment system to determine whether it correctly identified ineligible claims paid through the Medi-Cal selective provider contracting program. Analyzed the electronic data processing (EDP) controls over claims payment. Reviewed hospital contract provisions and determined whether the corresponding controls were in place to properly adjudicate claims.

Audit Supervisor on a study for DHS to review the Medi-Cal Managed Care Two-Plan Model, the department’s then most recent model for implementing managed care among the financially needy population. Reviewed the department’s efforts to monitor those health plans and health care providers that contract with the state to provide services. Analyzed available data to assess the model’s impact on quality of care and access to services.

Audit Supervisor on a study for DHS to audit the Medi-Cal drug rebate program, the department’s program for receiving supplemental rebates from drug manufacturers that contract with the state for pharmaceuticals prescribed to Medi-Cal beneficiaries. Calculated the amount of uncollected rebates owed to the state and federal government. Analyzed the extent to which the department had actively tracked rebates and sanctioned manufacturers that failed to pay the rebates. Reviewed and critiqued the department’s processes for reviewing prescription drugs that are candidates for the Medi-Cal formulary. Assessed the impact of the drug rebate program on beneficiaries’ accessibility to drugs. Reviewed the cost benefit of the program.

Audit Supervisor on a study for DHS to review the department’s statistical data on Medi-Cal drug treatment authorization requests. Identified and critiqued the department’s turnaround times for processing these requests.

Audit Supervisor on a study for the California Office of the Attorney General to audit the Attorney General’s Office of Gaming Registration and its responsibilities for overseeing the registration of gaming club owners, investors, and managers. Also reviewed the office’s solicitation, use, and storage of sensitive financial information from applicants.

Audit Supervisor on a study for the California State Bar to review the financial outlook of the Admissions Fund, the fund used to account for the licensing of attorneys. Analyzed the State Bar’s revenue and expense projections for reasonableness. With the assistance of a statistics expert, developed independent revenue projections based on relevant data and key assumptions.

Auditor on a study for the California Department of Motor Vehicles to review the reported costs of the Database Redevelopment Project, the department’s effort to redesign its systems and databases to improve the efficiency of EDP services. Reviewed data and performed quantitative analyses to identify unreported project expenditures.


PREVIOUS EXPERIENCE (Continued) Auditor on a study for Caltrans to review the state’s allocations and expenditures of additional transportation funds made available through legislation. Identified sources of these additional funds.

Auditor and Audit Supervisor on the annual financial audit of the state of California. Involvement included evaluating internal control; testing the controls; and performing substantive tests of account balances at various agencies, including DHS, Caltrans, State Treasurer’s Office, and State Controller’s Office. Reviewed and guided staff responsible for the preparation of financial statements and footnotes for the state’s Comprehensive Annual Financial Report. Also coordinated and participated in the statutory review of the State Treasurer’s Office cash balances.

Auditor and Audit Supervisor on the annual federal compliance audit of the State of California. Reviewed the state agencies’ compliance with general and specific requirements for various federal programs. Performed fieldwork at various state agencies, including the Employment Development Department, Office of Criminal Justice Planning, and Caltrans. Also tested the Statewide Cost Allocation Plan administered by the Department of Finance. Assisted in the preparation of the overall single audit report, and coordinated management letters and findings pertaining to the various agencies.

Local Government⎯Auditing

Auditor on a study of the treasurer’s office of Orange County, California, to review the investment strategies of the former treasurer which led to the county’s bankruptcy. Contacted external participants of the county’s investment pool to identify assertions and guarantees made by the former treasurer. Analyzed the county’s existing financial condition.

Audit Supervisor on a study for the Los Angeles County Metropolitan Transportation Authority (MTA) to review the MTA’s existing and proposed long-term debt structure and assess the impact on its overall financial viability and solvency. Analyzed revenue projections earmarked for debt servicing. Assessed the reasonableness of MTA’s restructuring plan outlining its plan for addressing future anticipated deficits. Analyzed MTA’s efforts to ensure that its long-term debt structure fell within prescribed limits for ongoing solvency. Reviewed MTA’s approach for selecting new debt.

Macias and Miranda, CPAs (formerly Macias and Pierini, CPAs) Auditor, 1993

Conducted financial audits and prepared compilations of financial statements for various entities, as noted below:

An annual financial audit of the Central Contra Costa Transit Authority.

An annual financial and compliance audit of the Sacramento Housing and Redevelopment Agency. Also performed additional agreed-upon procedures for community facility districts.

An annual financial and compliance audit of Tuolumne County, California. Also assisted in the financial audit of Tuolumne General Hospital.


PREVIOUS EXPERIENCE (Continued)

An annual financial audit of the City of Modesto, California.

A compilation of financial statements for the City of Vacaville, California.

Consultant on a study for the Los Angeles County Transportation Commission’s (predecessor entity to MTA) to review the internal controls over a variety of functional areas including payroll, contracting, and procurement. Provided recommendations to the commission’s management on how to improve weaknesses in the administrative controls.

JOHN STOREY SENIOR CONSULTANT

RANGE OF EXPERIENCE YEARS OF

EXPERIENCE: 15 MGT of America, Inc. Senior Consultant January 2008 – Present

Microsoft Corporation

Edinburgh International

International Organization for Migration

Stiftung Sankt Barbara

Children’s Aid Direct

Australian Army

EDUCATION/CERTIFICATIONS PMP – Project Management Institute

Six Sigma Greenbelt–Aveta

Master of Management—Human Resources, University of New South Wales—In progress

Master of Education—Adult, Queensland University of Technology

Graduate Diploma HRD, University of Canberra

Bachelor of Science, University of New South Wales

Mr. John Storey has over 15 years of progressive experience in project management, change management and business process reengineering in the public and private sectors. Mr. Storey’s project management experience includes public-sector change management, major software deployments, construction, and social services. Mr. Storey’s change management experience stems from his work in organizational development and strategic planning and involves projects with cities, schools, and underperforming sections of government. His business process reengineering endeavors have involved local and state government, primarily in customer-focused sections of departments.

Mr. Storey is pursuing a master of Management from New South Wales University, holds a master of Adult Education from Queensland University of Technology; a graduate diploma in Human Resource Development from the University of Canberra; and a bachelor of Science from the University of New South Wales. He is a graduate of the Royal Military College & Australian Defense Force Academy.

PROFESSIONAL AND BUSINESS EXPERIENCE Team Member to conduct a review for the North Carolina State Health Plan. MGT was hired to provide a performance review of the Plan's administrative functions, which are primarily performed by Blue Cross Blue Shield of North Carolina. MGT’s review covers four functional areas including governance; customer service; administrative services agreement; finance (administrative cost allocation methodology and accounting systems; and finance (identification of comparative data and comparison of BCBSNC Costs and Allocation Methodology to Industry Standards).

Project Manager for two California Department of Corrections (CDCR) projects. The first project involved facilitation and training of selected mid-level CDCR managers in leadership and team focused management techniques. The second project centered on designing and documenting a revised step-by-step case flow for inmates processed through a needs-based rehabilitation program.

Project Manager for a performance review of the California Partnership for Achieving Student Success program (Cal-Pass). MGT’s review will include a thorough fiscal review of the program focusing on identifying all funding sources, reviewing expenditure allocation between funding sources, analyzing expenditure of the CCCCO sponsored grant, and comparing CCCCO grant expenditures with the expenditure parameters stipulated in the CCCCO grant agreement. MGT will also examine in detail key expenditure items including staff travel, staff remuneration, credit card usage, and the reporting of these key expenditure items in the general ledger.

JOHN STOREY PAGE 2

PROFESSIONAL AND BUSINESS EXPERIENCE (Continued) Senior Consultant on a comprehensive performance audit of the South Carolina Department of Transportation for the South Carolina Legislative Audit Council. The audit was conducted in accordance with Generally Accepted Government Auditing Standards. The audit focused on a follow-up to a 2006 audit report of the department, as well as the department’s implementation of changes from recent state legislation. The team members looked at construction and maintenance planning and activities and project selection, including how the department planned to use federal stimulus funds received in 2009. The audit also reviewed the department’s finance and administrative activities and oversight of Mass Transit providers.

Senior Consultant on a project for the Sacramento County Child Protective Services (CPS) agency. Facilitated business process and organizational effectiveness review for groups of CPS supervisors and wrote recommendations for structural and procedural change.

Senior Consultant on a performance review for the University of the Pacific in Stockton, California which involved interviewing and reviewing data to help the university better structure and manage their administrative services across three campuses. Wrote recommendations for change and a restructuring plan for the university in the areas of information technology, student services, and operations.

Project Manager for a review of the Connecticut Insurance Department Consumer Affairs Unit. This project involved facilitation of critical incidents, business process, and performance management focus groups to develop an organizational baseline. Subsequent rounds of focus groups then centered on developing revised business practices, a consumer-focused communication strategy, and developing key performance indicators to assist in enhanced decision making.

Senior Consultant on a review for Foothill DeAnza Community College to verify that legislature mandated Measure C projects were managed effectively and in accordance with best practices as defined by recognized industry leaders such as the Construction Industry Institute for Project and Construction Management. The review included; project cost control, construction management, information technology integration, governance structures, and adherence to project management protocols.

Team Member on a project conducting a statewide assessment of all school facilities in the state of Colorado for the Colorado Department of Education. MGT is responsible for evaluating the educational suitability of the schools using our BASYS® assessment software. In addition, MGT will consult on developing a prioritization and ranking system for the state capital construction grant program.

PREVIOUS EXPERIENCE Organizational Development and Change Consultant Independent Consultant, 2007

Mr. Storey led a major change management project and assisted with the restructuring and development of an organization plan to meet new strategic goals. This involved reengineering

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PREVIOUS EXPERIENCE (Continued) selected business processes to increase efficiency and customer satisfaction. In addition, he has provided strategic planning guidance to numerous nonprofit organizations and chambers of commerce, and facilitated their restructuring and change management process. Mr. Storey co-authored a not-for-profit capacity analysis in western and southern Africa for a major private donor based in the United States. In the course of this project, he also provided guidance and implementation plans to establish a distance learning program of more than 200 students across three countries.

Microsoft Corporation Readiness Project Manager, 2005–2006

Mr. Storey was the project manager for training and readiness for a major software application of 3,500 users. He oversaw the production of all training, user support, and reporting. He monitored performance of an engineering team of 25 staff and served as liaison between support engineers and customers with support and application issues. He also worked closely with senior managers to plan for, deploy, and monitor their business programs.

Edinburgh International Operation Support Manager, 2004

Mr. Storey developed an operational and logistic plan for a company of 200 personnel in the Middle East. He supervised 30 support staff, providing administrative support for staff in support of seven reconstruction, rehabilitation, and capacity development projects in the Middle East and Central Asia. He developed and implemented resource and capability plans for ongoing business, business development, sales, and client liaison in the region. He also provided budgets and financial forecasts for current and planned projects.

International Organization for Migration Program Manager, 2003-2004

Mr. Storey planned and led more than 150 capacity development projects. This involved initiation, planning, executing, and controlling infrastructure development and social service projects to a value of $3.5 million. These projects involved undertaking needs analysis, stakeholder analysis, and planning with stakeholders to ascertain priorities and develop joint solutions. Further, he evaluated programs by monitoring ongoing productivity and through milestone and quality evaluation. He validated progress by conducting community focus groups. He achieved sound results by establishing sound relations with local authorities through consultative project identification, planning, and joint implementation.

International Organization for Migration Management Advisor, 2002

Mr. Storey acted as a management consultant and chief advisor to a 650-person strong civil defense group. After leading a strategic planning process that laid the performance framework for three years, he embarked on a number of key projects to develop positive change. He coached upper management, trained lower management, and implemented a systems approach to operations and training for more than 550 line staff. Furthermore, he instituted a knowledge

JOHN STOREY PAGE 4

PREVIOUS EXPERIENCE (Continued) management program to improve knowledge transfer between departments and from external providers, and facilitated development of training activities. Mr. Storey achieved excellent results with an emergency deployment group, which was selected for extended training at the Turkish National Civil Defense Academy.

Stiftung Sankt Barbara Program/Country Manager, 2001

Mr. Storey led a humanitarian support operation consisting of five international and 120 national staff in three locations. He managed a range of projects concurrently and managed all aspects of finance and administration for the projects. Significantly, he improved community relations through intensive relationship building and ongoing engagement with local powerbrokers and community leaders. He improved operational efficiency by 40 percent by changing work practices, formalizing a staff performance management system, and by introducing new technologies to operations.

Children’s Aid Direct Project Manager, 1999–2000

Mr. Storey managed two major and ten minor reconstruction projects in northern Albania for three donor governments including infrastructure rehabilitation, teacher development, school support, and primary health development. He planned and coordinated emergency rehabilitation to a wing of a regional hospital and oversaw minor rehabilitation to six associated health centers. He managed all aspects of finance and administration, and wrote proposals and ongoing and final report projects.

Australian Army Leadership Instructor & Training Officer, 1996-1999

Mr. Storey oversaw the development, coordination, and was the primary instructor for a leadership and defense studies program of more than 50 instructors and 1000 students. His responsibilities included maintaining subject matter expertise in leadership realm, developing training materials and lesson plan, developing and assessing instructors, and coordinating program logistics. In this role, he was also involved in training needs analysis and training evaluation.

Australian Army Rifle Platoon Commander & Mortar Officer, 1992-1995

Mr. Storey lead a group of 30 infantry soldiers and non-commissioned officers in a range of military training activities, after his graduation from the Australian Defence Force Academy. He prepared for, and led his team through domestic and overseas exercises, and was deployed as an advisor to Australia’s overseas air base in north eastern Malaysia in 1993. His platoon won the best platoon award in 1994, and in 1995 he acted a mobile fire controller for a series of major exercises in eastern Australia.

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CERTIFICATIONS Six Sigma Greenbelt, Aveta.

Master of Management—Human Resources, University of New South Wales—in progress.

Project Management Professional (PMP), October 2008.

Sales Advantage, Dale Carnegie Training, January 2007—April 2007.

Master of Education—Adult, Queensland University of Technology—November 1999.

Certificate in Project Management, University of Technology, Sydney—August 1998.

Graduate Diploma HRD, University of Canberra—December 1997.

Bachelor of Science, University of New South Wales—December 1992.

CELINA KNIPPLING SENIOR CONSULTANT


EXPERIENCE: 12

MGT of America, Inc. Senior Consultant May 2006 – Present

California Department of Social Services

California Bureau of State Audits

Jaime C. Arobba, CPA

EDUCATION/ CERTIFICATIONS

M.P.A. University of South Dakota 1999

B.S., Business Administration, Accounting Major University of South Dakota 1997

Certified Public Accountant

Microsoft Office Specialist

Ms. Celina Knippling offers over 12 years of experience analyzing the policies, procedures, and processes of public-sector organizations and making recommendations on operational improvements. This work has taken the form of performance audits, business process analysis and reengineering, and organizational reviews of entities that include the California Department of Insurance (CDI), California county offices of education, and the South Carolina Department of Transportation. Ms. Knippling is a Certified Public Accountant.

PROFESSIONAL AND BUSINESS EXPERIENCE

Team Member to conduct a performance/efficiency review for the North Carolina State Health Plan for Teachers and State Employees (Plan). The Plan has hired Navigant, who is partnering with MGT, to provide a performance review of the Plan's administrative functions, which are primarily performed by Blue Cross Blue Shield of North Carolina. The first phase of the review must be completed by March 31, 2010, and the final report is due by April 30, 2010. The review by MGT will encompass four of the 12 functional areas requested by the Plan. The MGT review areas are of the Plan's Governance; Customer Service; Administrative Services Agreement; Finance (Administrative Cost Allocation Methodology and Accounting Systems; and Finance (Identification of Comparative Data and Comparison of BCBSNC Costs and Allocation Methodology to Industry Standards). Navigant and its partners will perform a review of: Provider Relations and Delivery Systems; Membership Accounting; Utilization Management; Other Medical Management; Appeals; Claims Administration; Information Technology and Data Reporting; and Pharmacy Management.

Team Member on a project conducting a financial and organizational review of the Cesar Chavez School Network and its associated entities for the Colorado Department of Education. The review was an independent evaluation to answer questions surrounding financial matters at the Cesar Chavez School Network and was used by the Colorado Department of Education to ensure that the Network entities’ financial activities were lawfully incurred and properly authorized.

Project Director on a comprehensive performance audit of the South Carolina Department of Transportation for the South Carolina Legislative Audit Council. The audit was conducted in accordance with Generally Accepted Government Auditing Standards. The audit focused on a follow-up to a 2006 audit report of the department, as well as the department’s implementation of changes from recent state legislation. The team members looked at construction and maintenance planning and activities and project selection, including how the department planned to use federal stimulus funds received in 2009. The audit also reviewed the department’s finance and administrative activities and oversight of Mass Transit providers.

CELINA KNIPPLING PAGE 2

PROFESSIONAL AND BUSINESS EXPERIENCE (Continued) Team Member on a project to provide consulting and expert witness assistance with hearings and litigation for the Los Angeles County Office of Education related to the Gorman Learning Centers (charter school) audit appeal.

Project Director on a performance audit of the Maui Economic Concerns of the Community, Inc. organization on behalf of the County of Maui. MGT’s audit examined the organization’s use of county resources, determining whether the organization followed all relevant rules, standards, and agreements related to those resources, evaluating the benefits provided to the County from the organization’s use of County funds, and determining the probable nature and extent of future demands on county resources from the organization or recipients of its services.

Project Director on a performance review of the Sacramento County Child Protective Services (CPS) agency. The review occurred during the latter months of 2008 and the final report was presented to the Sacramento County Board of Supervisors at its March 31, 2009 meeting. The goal of the review was to provide an independent, analytical review of the management and operations of selected CPS activities, including CPS intake, case management, communications, and oversight and accountability policies and practices. The purpose of the study was to identify any weaknesses within the current CPS processes for investigating allegations of child abuse and neglect and to develop targeted and appropriate recommendations for improvement of the services. The team reviewed a selection of child death cases from 1998 to 2008 as part of this review. The team found systematic failures in the CPS' policies and procedures throughout many levels of the organization. These failures have resulted in negative outcomes to families and children in the Sacramento region. Following the issuance of MGT's report, the County cited actionable recommendations for improvement.


Project Director on a project for the San Jose Elections Commission and the San Jose City Clerk to evaluate and report on several key data elements for the 2006 election cycle. MGT's work covers the main elections during 2006, as well as run-off and special elections held in 2007 (resulting from activities that occurred in 2006). MGT's work includes evaluating and reporting on contributions received and expenditures made by (a) candidates who received at least 10 percent of the votes cast; (b) candidate-controlled committees for candidates who received at least 10 percent of the votes cast; and (c) independent committees during the elections for Mayor and Councilmember in San Jose for the June and November 2006 elections. As part of this work, the team is:

Identifying and reporting on patterns or trends showing increases or decreases in amounts of contributions received, candidate expenditures, and independent expenditures.


PROFESSIONAL AND BUSINESS EXPERIENCE (Continued)

Identifying and reporting on patterns or trends with regard to the type of candidate expenditures, the sources of independent expenditures (such as types of businesses, organizations, or individuals), and the timing of expenditures made during the election cycles.

Collecting data and reporting on complaints filed concerning the June and November 2006 elections with the San Jose City Clerk alleging violations of the city’s ordinance that regulates municipal campaigns and office holder contributions (San Jose Municipal Code Chapter 12.06). This includes identifying and reporting on patterns or trends showing increases or decreases in complaints filed with city clerks, as well as the sources and subjects of the complaints.

Team Member on a project for Foothill DeAnza Community College to:

1. Verify that Measure C projects are being managed effectively and in accordance with best practices as defined by recognized industry leaders such as the Construction Industry Institute for Project and Construction Management including:

♦ Project Cost Control ♦ Construction Management

- Project Planning - Delivery methods - Project packaging - Change order management and control - Constructability Reviews

2. Verify that the program and projects are being managed effectively and in accordance with best practices as defined by recognized industry leaders for Financial Management including:

♦ Technology Exploitation ♦ Integration with District Accounting / Procurement iii. Integration with project

management and reporting

3. Identify opportunities for implementation/improvement of best practices if needed.

4. Additional Program and Project Management activities to be selected in the future.

Project Director on a project with our subcontractor partner, Madrona Solutions Group, for the San Diego Convention Center Corporation to provide consulting services for the design, development, and implementation of a contract management system using Microsoft CRM as the base platform.

Team Member on a project for the Los Angeles City Controller's Office (City Controller) to assist with a performance audit of the Community Development Department’s (CDD) Community Development Block Grant (CDBG)-funded Human Services Delivery System (HSDS). The HSDS provides a variety of services throughout the city through contracts with nonprofit


PROFESSIONAL AND BUSINESS EXPERIENCE (Continued) organizations to deliver social services to special needs populations. Specifically, MGT conducted a review of the financial management controls of six Family Development Networks (FDNs)—consortia of community-based organizations that assist low-income residents achieve individual/family self-sufficiency through multiple types of social services. MGT conducted the review to determine if the FDNs’ financial practices provided reasonable assurance that scarce funding was managed appropriately. MGT conducted on-site reviews of each of the six FDNs and developed a final report of findings.

Project Director of an investigative audit of the Gorman Learning Center Charter School, as a result of concerns by the Los Angeles County Superintendent of Schools. The scope of the audit included reviewing 36 allegations surrounding misuse of funds and assets, funding and compensation irregularities, nepotism, administrative issues, and teacher credentialing concerns. The review period covered 2002-03 through 2004-05.

Team Member on an investigative audit of the Options for Youth (OFY) and Opportunities for Learning (OFL) charter schools, as a result of concerns by the California State Superintendent of Public Instruction and various California county superintendents of schools. The scope of the audit addressed whether the OFY/OFL charter schools were in compliance with independent study requirements, including the preparation and maintenance of student records and the computation of student-to-teacher ratios. MGT also determined whether related-party transactions existed and whether charter school funds were illegally or improperly benefiting OFY/OFL principals, officers, or key personnel of the charter schools.

Team Member on a project that involved conducting a limited scope extraordinary audit of the Eagles Peak Charter School (charter school). MGT’s review included investigating allegations made by the Eagles Peak Charter School Board of Directors (Board) related to the operations of the charter school and to the recent split of Inland Empire operations from the charter school. The allegations generally fell into one or more of three categories: lack of proper internal controls leading to over-claimed apportionment; asset or funding misappropriation or theft; related-party transactions, conflicts of interest, and nepotism; and violations of the charter school or board policies and procedures. Potential misuse of charter school funds; asset misappropriations or misuse; funding irregularities; compensation irregularities and nepotism; and administrative issues including teacher credentialing.

The audit team began working on this limited-scope audit in June 2007. The audit team’s work plan called for it to perform tasks such as conducting interviews, reviewing school records and documented policies and procedures, testing transactions for accuracy and reliability of the electronic data, performing data-analyses of electronic data using high-level data analysis tools such as ACL, and assessing the reasonability of transactions made between related parties, to the extent possible.

Project Director on a project for the North Carolina General Assembly to create an innovative, effective, and efficient internal audit approach for the state. MGT created an action plan for the state that included specific recommendations, a time line, guidance, and draft legislation for the General Assembly and state entities to use in implementing and carrying out internal auditing functions in North Carolina state agencies and institutions of higher education. MGT also created


PROFESSIONAL AND BUSINESS EXPERIENCE (Continued) an audit planning methodology to assist state agencies in conducting enterprise-wide business risk assessments, and used these assessments to create annual audit plans. Further, MGT provided the General Assembly with performance measures for internal audit functions and standards promulgated by authority setting bodies and professional internal audit organizations for internal auditors to use in carrying out their work. Finally, MGT provided the state with guidance on the placement of internal audit units within state agencies and the location for shared internal audit resources, as well as a model for a governance body of internal audit functions in the state. MGT created these deliverables by conducting interviews with, among others, members of national professional organizations and standard setting bodies, as well as state agency management and internal auditors. MGT also conducted best practice reviews through Internet and periodical research of internal audit practices. MGT reviewed current North Carolina statutes and policies and procedures as well as model legislation proposed by professional internal audit organizations. The final deliverable for this work is due in May 2007.

Team Member on a study that identified the universe of firms in Sacramento County in one of four procurement offerings encompassing 147 North American Industry Classification System (NAICS) codes that might bid work with Sacramento Municipal Utility District (SMUD). Chambers of commerce, state and local governmental organizations, and relevant associations were contacted to request 12 data elements on firms in their database. Lists were cleansed and merged and duplicates deleted. The firms were then categorized into one of the 147 NAICS codes or one of the four procurement categories. Those services that required occupational licenses were validated against the appropriate state department database. From this collective data, MGT evaluated the number of firms in the four procurement categories that were likely to do business with SMUD.

PREVIOUS EXPERIENCE

California Department of Social Services Staff Services Manager, 2004 – March 2006

As a Senior Research Program Specialist with the California Department of Social Services (DSS), Ms. Knippling worked with the Children’s Welfare Services Case Management System, extracting and analyzing data related to the state’s provision of child welfare services. Ms. Knippling also served as Team Leader on the program outcome measure committee at DSS, coordinating the department’s efforts in creating program measures related to the federal Program Improvement Plan and the state’s Assembly Bill 636 Program Outcome Measures plan. Ms. Knippling was instrumental in saving the state millions of dollars in potential penalties when she identified deficiencies in the approved methodology being used by the state to measure performance related to the length of time children spent in out-of-home placements and the state’s performance in establishing and meeting long-term goals for displaced children. Ms. Knippling’s revised methodology was approved by the federal oversight agency and as a result, the federal agency determined that the state had met its targeted improvement goals and would not be required to pay more than $7 million in accrued penalties.


PREVIOUS EXPERIENCE (Continued) California Bureau of State Audits Senior Auditor Evaluator, 1999 – 2004

Education

At the California Bureau of State Audits (BSA), Ms. Knippling worked as a Team Member on the federal compliance audit at the California Department of Education (CDE), specifically analyzing the department’s compliance with federal requirements with its Adult Education Program. Additionally, Ms. Knippling worked on two UC audits, analyzing the UC’s hiring practices and policies and their impact on women candidates and employees. Ms. Knippling also served as a team lead on the Los Angeles Unified School District audit, analyzing the district’s management of textbook purchasing and inventory.

Audits and Reviews

Team Member on the BSA’s Federal Compliance audit. This audit entailed reviewing state agencies such as CDE, the California Chancellor’s Office of Community Colleges, and the Department of Information Technology (now recognized as the Department of Technology Services).

Team Member on the BSA’s financial audit of the Franchise Tax Board. As a team member and later as a supervisor, Ms. Knippling worked on several performance audits while at the BSA, many of which required her to perform financial reviews during the course of the work. Team Member on the BSA’s audit of DVA. Ms. Knippling worked on analyzing the department’s compliance with its home loan program and its cash reconciliation policies and procedures for home loan payments. In part, the focus of the audit was to determine whether the department was properly accounting for and tracking payments on home loans given to veterans in California.

Supervisor on a second BSA audit of DVA, looking at its ability to collect Medi-Cal and Medicare payments for services provided to veterans residing in the state’s veteran’s homes and whether the department was promptly and accurately billing appropriate agencies for services it provided.

Manager of the BSA’s audit of DHS’ pricing of durable medical equipment and supplies, which investigated the department’s costs and ability to receive these items at market rates.

Manager of the BSA’s audit of the Department of Transportation’s Traffic Congestion Relief Program. In this audit, the team reviewed the cash balances and transfers between this program and the State’s General Fund in an effort to determine whether the program was viable and could complete the projects required of it by law.


PREVIOUS EXPERIENCE (Continued) Jamie C. Arobba, CPA Auditor, 1998 – 1999

As an Auditor in South Dakota, Ms. Knippling worked on preparing financial statements and conducting audits of small not-for-profit organizations and tribal governments. The work for these agencies generally entailed providing assistance in reconciling and accurately recording transactions and ensuring that these transactions complied with federal, state, and grant requirements.

LORETTA HALL SENIOR CONSULTANT

RANGE OF EXPERIENCE


MGT of America, Inc. Consultant January 2008 – Present

Franklin Templeton Investments

California Bureau of State Audits


M.S. Information Systems, San Diego State University

B.S. Business Administration, Bowling Green State University

Certified Information Systems Auditor

Certified Information Systems Security Professional

Ms. Loretta Hall has over eight years experience conducting technology audits and performance reviews of state and local government entities and programs and the private sector. Her experience includes conducting compliance, investigative, technology, and performance audits.

Ms. Hall is a Certified Information Systems Auditor and Certified Information Systems Security Professional, and has a Masters of Science in Business Administration-Information Systems from San Diego State University, California.

Ms. Hall joined MGT as a senior consultant. She previously worked with MGT executives and consultants at the California State Auditor’s office while performing audits of state agencies and programs; including reviews of regulatory and contract compliance, program management, project management, and information technology.

Ms. Hall also has experience with a Fortune 500 company tracking compliance with federal regulations and leading technology audits, including conducting research, planning, fieldwork, reporting, and follow-up. She has the blend of skills necessary to perform audit planning and leadership, along with in-depth technical knowledge of networks, operating systems, applications, and general controls.

PROFESSIONAL AND BUSINESS EXPERIENCE

Project Director on a financial and organizational review of the Cesar Chavez School Network and its associated entities for the Colorado Department of Education. The review was an independent evaluation to answer questions surrounding financial matters at the Cesar Chavez School Network and was used by the Colorado Department of Education to ensure that the Network entities’ financial activities were lawfully incurred and properly authorized.

Expert witness for the defense in the People v. Terry Childs case regarding information security management and account administration/password management issues.

Co-Project Director on a comprehensive performance audit of the South Carolina Department of Transportation for the South Carolina Legislative Audit Council. The audit was conducted in accordance with Generally Accepted Government Auditing Standards. The audit focused on a follow-up to a 2006 audit report of the department, as well as the department’s implementation of changes from recent state legislation. The team members looked at information technology, construction and maintenance project planning and activities and project selection, including how the

LORETTA HALL PAGE 2

department planned to use federal stimulus funds received in 2009. The audit also reviewed the department’s finance and administrative activities and oversight of Mass Transit providers.

Project Director on an engagement for the City College of San Francisco to conduct bond performance auditing services to City College of San Francisco for its capital outlay program funded by bonds approved by the local electorate in 2001 and 2005, for the period from program inception to June 30, 2008.

Information Technology Lead for the Sacramento Public Library Authority for a performance audit of its core administrative functions (finance, human resources, information technology, and facilities) and its public programming. To accomplish this, MGT interviewed and surveyed library staff and stakeholders, reviewed policies and procedures, evaluated the distribution of resources, and measured program performance against state and national benchmarks. In addition, MGT evaluated the library’s cost of service model. In response to its findings, MGT developed a series of recommendations aimed at improving library efficiency and effectiveness. The performance audit was done in compliance with Yellow Book standards.

Project Director on an engagement that assisted the San Diego Convention Center Corporation in documenting compliance (Statement of Accounting Standards [SAS] requirements) for an anticipated audit. Among other tasks, MGT:

♦ Identified significant management processes and particular classes of transactions that needed to be documented in accordance with SAS 104 to 111.

♦ Reviewed internal documents and conducted interviews to gain an understanding of the internal controls surrounding each control objective within the compliance matrices and populated the matrices with the owner of the control and the current processes. 3392 San Diego Theatres SAS Assessment and Documentation

Team Member on a project for the Los Angeles Unified School District (LAUSD) Office of the Inspector General, to conduct the LAUSD Developer Fee Program Performance Audit of the City of Los Angeles and three other cities selected by LAUSD. The purpose of the review was to ensure developer fees were appropriately collected over the previous two fiscal years. To accomplish this, MGT analyzed developer fee data from the county assessor's office, the LAUSD Program Office that administers and collects developer fees for the district, and the City of Los Angeles that is the only city that collects and remits fees independently based on a contract between it and LAUSD. MGT identified building permits issued without developer fees being collected and certificates of completion being issued, then resolved and documented any exceptions. For the City of Los Angeles only, MGT identified any incorrectly calculated or submitted fees, assessed the timeliness of collections, analyzed refunds and adjustments, and assessed controls surrounding the fee collection and remittance processes.

Project Director on an engagement for the Los Angeles Unified School District’s (District) Office of the Inspector General (OIG), to conduct a performance audit of the deferred maintenance program. Included within the scope and objectives of the audit were tasks related to determining if the District had adequate internal controls in place surrounding the deferred maintenance program and project planning processes, taking into consideration risks of fraud or abuse occurring. As part of the internal controls review, the scope included determining whether the

LORETTA HALL PAGE 3

Maintenance and Operations department implemented policies, procedures, and practices to ensure deferred maintenance five-year plans are appropriately submitted, approved, certified, and amended; and projects were appropriately classified, tracked, and included on the plan in accordance with applicable laws, regulations, and policies. We reviewed the deferred maintenance fund ending balances, apportionment information, and associated data for fiscal years 2006-07 and 2007-08. We also reviewed a sample of projects that consisted of deferred maintenance projects with expenditures incurred during fiscal years 2006-07 and 2007-08. Our testing included performing data reliability assessments for each sample project on the data pertinent to our audit objectives, as well as tasks to determine if the District complied with the requirements of the Office of Public School Construction requirements, and laws and regulations applicable to the deferred maintenance program and public contracting.

Team Member on a project for the Fiscal Crisis Management and Assistance Team (FCMAT), to perform an extraordinary audit in compliance with Generally Accepted Government Auditing Standards, of the Lassen Community College District. Among the areas the team plans to review are the district's system of accounting and financial reports; the district's system for administering grants, scholarships, and for using federal funds; the district's management of assets including conflict of interest policies related to the use of assets; and the district's human resources policies and procedures.

Team Member on a project for the Florida Department of Transportation—Transportation Disadvantaged to build and host a Web-based application for the collection of Medicaid transportation encounter data.

Team Member on a project to conduct a performance audit of the Jackson County Election Board and the Kansas City Election Board. The audit is focused on examining the timeliness of tabulating and communicating election results, and the steps taken by both boards to address reporting problems. The audit also addressed the sharing of election costs among the school districts, other taxing districts, city, county, and state to similar jurisdictions. In addition, the audit team reviewed processes for recruiting, training, paying, and retaining election judges and staff.

Project Director on an engagement for the California Community Colleges Chancellor's Office (agency) to perform (a) an assessment of agency expenditures with respect to state and federal requirements and (b) to provide recommendations for improving the agency's efficiency and fiscal strategies. In Phase I of this engagement, MGT conducted an assessment of agency expenditures with regard to compliance with state and federal requirements for each funding source in the agency's state operations budget. MGT discussed its findings with key agency staff and provided a Phase I assessment report. Based on the findings of this report, MGT conducted Phase II of the assessment which consisted of an analyzing and identifying options and strategies for (a) efficiencies in agency operations and (b) revenue redirections and/or augmentations. MGT provided reports with recommendations for a fiscal strategy to attain the options.

Team Member on an engagement for the California State Controller's Office (SCO) to provide independent audit services to ensure contract compliance of its unclaimed property contract auditors. The two auditors are Affiliated Computer Services, Inc. Unclaimed Property Clearinghouse (ACS) and the Audit Services U.S., LLC, Inc. (AS). This comprehensive compliance audit will review the terms and conditions of SCO's contracts with ACS and AS for

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compliance with the following: identification and collection of unclaimed property; authorization for records processing; monthly status report of records processing; due diligence; unclaimed property report; custody of unclaimed property; payment of claims; remittance of unclaimed property; delivery of unclaimed property information to the state; and other special terms.

Team Member on an engagement for the California Department of Insurance (CDI) to perform a top-down review and assessment of the entire organization. MGT analyzed and evaluated the department's allocation of resources for each of CDI's major programs. The evaluation resulted in recommendations for realigning CDI's resources to ensure that both personal services and operating expenses and equipment allotments were aligned with mandated responsibilities and the Insurance Commissioner's key initiatives.

PREVIOUS EXPERIENCE

Franklin Templeton Investments Senior IT Auditor, 2005 – 2007

Ms. Hall led information technology (IT) audit projects from risk assessment, scoping, audit program development, fieldwork, report writing, issuance, through follow-up. She also led and performed all information security auditing for the company including performing annual audits, SOX 404 compliance testing and coordination, proactive involvement in information security initiatives, and follow-up to ensure resolution of findings reported. Ms. Hall performed limited penetration testing, ethical hacking activities, data analysis, system scanning, and configuration testing for networks and applications (RACF, TACACS, Altiris, switches, routers, firewalls, Avaya servers, domain controllers, Windows servers, UNIX servers, and AS400 servers).Ms. Hall specialized in problem and change management examinations, including review of application development tools used for coding, builds, staging, and promotions to production. She performed software development life cycle reviews including project initiation, requirements definition, analysis, design, construction, testing, training, and implementation.

In addition, Ms. Hall led other audit projects including help desk reviews, anti-money laundering system reviews, and e-delivery of annual and semi-annual reports, statements, and proxies. She trained other auditors and business units on ACL and Hyena software tools; communicated and coordinated efforts between internal audit and external auditors, information security department, and enterprise risk management; and recruited employees for internal audit and information security positions.

California Bureau of State Audits IT Auditor Specialist, 2001 – 2005

Ms. Hall led and performed large-scale and complex IT audit projects for the State of California. She communicated with high-level directors and department heads, including the Chancellor of the California State University, the Director of the California Department of Transportation, and chief information officers. She performed complex data mining and analysis on disparate state databases and wrote internal technical documentation and public reports that effectively communicated complex technology issues to employees and the general public. Ms. Hall trained employees on information systems, information security, security governance, data analysis, and IT audit principles. She also recruited employees and promoted the California Bureau of State Audits.

MICHAEL HEARN CONSULTANT


EXPERIENCE: 11

MGT of America, Inc. Consultant February 2005 – Present

Alan K. Campbell Public Affairs Institute, Syracuse University

USDA Rural Utilities Service, MPA Workshop, Syracuse University

Office of the New York State Attorney General

Office of Senator Daniel Patrick Moynihan, U.S. Senate


M.P.A., the Maxwell School of Citizenship and Public Affairs, Syracuse University

B.A., Philosophy, Politics and Law. Minor, Economics, Binghamton University, State University of New York

J.D, McGeorge School of Law, University of the Pacific. Expected date of graduation: December 2010

Mr. Michael Hearn has focused his 11-year career on improving the efficiency, effectiveness, and accountability of state and local government and its programs. Accordingly, Mr. Hearn has applied his strong analytical and research skills to projects ranging from program evaluation to performance and investigative audits, and process reengineering.

Prior to joining MGT of America, Inc. (MGT), Mr. Hearn worked with the New York State Office of the Attorney General and the Campbell Public Affairs Institute. Mr. Hearn holds a Master of Public Administration degree from Syracuse University’s Maxwell School of Citizenship and Public Affairs, with concentrations in policy analysis and public finance.

PROFESSIONAL AND BUSINESS EXPERIENCE Team Member to conduct a performance/efficiency review for the North Carolina State Health Plan for Teachers and State Employees (Plan). The Plan has hired Navigant, who is partnering with MGT, to provide a performance review of the Plan's administrative functions, which are primarily performed by Blue Cross Blue Shield of North Carolina. The first phase of the review must be completed by March 31, 2010, and the final report is due by April 30, 2010. The review by MGT will encompass four of the 12 functional areas requested by the Plan. The MGT review areas are of the Plan's Governance; Customer Service; Administrative Services Agreement; Finance (Administrative Cost Allocation Methodology and Accounting Systems; and Finance (Identification of Comparative Data and Comparison of BCBSNC Costs and Allocation Methodology to Industry Standards). Navigant and its partners will perform a review of: Provider Relations and Delivery Systems; Membership Accounting; Utilization Management; Other Medical Management; Appeals; Claims Administration; Information Technology and Data Reporting; and Pharmacy Management.

Team Member on a comprehensive performance audit of the South Carolina Department of Transportation for the South Carolina Legislative Audit Council. The audit was conducted in accordance with Generally Accepted Government Auditing Standards. The audit focused on a follow-up to a 2006 audit report of the department, as well as the department’s implementation of changes from recent state legislation. The team members looked at construction and maintenance planning and activities and project selection, including how the department planned to use federal stimulus funds received in 2009. The audit also reviewed the department’s finance and administrative activities and oversight of Mass Transit providers.

Project Director and Human Resources Team Lead on a project with the Sacramento Public Library Authority. MGT was contracted by the Sacramento Public Library Authority to conduct a performance audit of its

MICHAEL HEARN PAGE 2

PROFESSIONAL AND BUSINESS EXPERIENCE (Continued) core administrative functions (finance, human resources, information technology, and facilities), and its public programming. To accomplish this, MGT interviewed and surveyed library staff and stakeholders, reviewed policies and procedures, evaluated the distribution of resources, and measured program performance against state and national benchmarks. In response to its findings, MGT developed a series of recommendations aimed at improving library efficiency and effectiveness. The performance audit was done in compliance with Yellow Book standards.

Project Director on a project with the San Francisco Emergency Communications Department (SFECD) to assist in identifying strategies for improved productivity. The study included an examination of SFECD's recruitment and retention of qualified staff, staffing composition and configuration, staffing schedules, and division of duties. The study included analysis of SFECD's current staffing data; interviews, focus groups, and surveys of staff; interviews with SFECD's customers; a review of best practices in similar organizations; and a report with both findings and recommendations for improved productivity.

Team Member on a feasibility study for the Coast Community College District in California. MGT studied the feasibility of the district securing state approval of up to four “main learning centers” at Coastline Community College as officially recognized centers (for purposes of added funding under Senate Bill 361 of the 2005-06 legislative session). The study included site visits to the learning centers as well as centers elsewhere in the state that have received state approval; review of relevant state law, regulations, and procedures; analysis of data provided by the district and the state; interviews with key staff of the California Community Colleges Chancellor’s Office; environmental scan of pending center applications; and review of new draft regulations under consideration by the state Chancellor’s Office. MGT provided the district with a written report with recommendations regarding the suitability of official center status for each of the main learning centers and an assessment of possible regulatory changes under consideration by the state Chancellor’s Office.

Team member on a project to assist with a performance audit of the Community Development Department’s Community Development Block Grant-funded Human Services Delivery System (HSDS) for the Los Angeles City (City) Controller's Office. The HSDS provides a variety of services throughout the City through contracts with nonprofit organizations to deliver social services to special-needs populations. Specifically, MGT conducted a review of the financial management controls of six Family Development Networks (FDNs)⎯consortia of community-based organizations that assist low-income residents achieve individual/family self-sufficiency through multiple types of social services. MGT conducted the review to determine if the FDNs’ financial practices provide reasonable assurance that scarce funding is managed appropriately. MGT conducted on-site reviews of each of the six FDNs and developed a final report of findings.

Team member on a project with the California Secretary of State’s Office to assist with the implementation of Help America Vote Act (HAVA) mandates in the State of California. The services performed included: facilitation of the development of an agencywide HAVA Implementation Plan and management of its execution; evaluation of the legal impact of HAVA legislation to ongoing agency operations and related constituencies; evaluation and development of internal controls as they related to HAVA implementation; documentation and


PROFESSIONAL AND BUSINESS EXPERIENCE (Continued) establishment of new operations (for example, procurement and invoicing) policies, procedures, and manuals to enhance the implementation of HAVA legislation; and training staff to implement new business practices generated by HAVA.

Project Director on a project with the California Office of Traffic Safety (OTS) to develop an employee recognition program. Establishing such a program was one of OTS's strategies for implementing performance-based management. MGT solicited input from staff through interviews and surveys, researched the laws and regulations pertaining to recognition programs in California State government, researched some promising programs in place at other public and private organizations, and outlined the criteria and protocol for developing a program at OTS.

Project Director on a project for the Kern County Superintendent of Schools to perform an audit of the California Virtual Academy at Kern County (CAVA). The audit focused on examining CAVA’s 2003-04 records for full-time equivalent teachers, average daily attendance, and pupil-to-teacher ratios for both accuracy and compliance with state law. The team’s extensive evaluation of school district and state documentation included reviewing teacher certification, timesheets and payroll, student attendance records and files, and interviewing school officials. The audit found CAVA to have overclaimed nearly $1 million from the state due to misstated pupil and teacher figures—a return of almost 20 times the cost of the audit. In addition to recommending to the client steps for recouping past overclaimed funds from the school, the audit team advised CAVA on improving its internal controls and avoiding similar errors in the future.

Team member on a cost recovery study for the County Executive Office/Information Technology Department of Orange County, California. The study involved three interrelated studies on the funding of information technology (IT) services within the county. In the funding model study, MGT identified alternative funding models and analyzed new sources of funding for IT services. The cost allocation study focused on ensuring the accurate and appropriate allocation of overhead costs to the department's service offerings. MGT's responsibilities in the user rate study included reviewing the current fee and rate structures, calculating the current costs of providing the services, and recommending changes in the structures and individual rates.

Team member on an investigative audit of the Gorman Learning Center charter school, as a result of concerns by the Los Angeles County Superintendents of Schools. The scope of the audit included reviewing 48 allegations surrounding misuse of funds and assets, funding irregularities, compensation irregularities, nepotism, administrative issues, and teacher credentialing concerns. The review period covered 2002-03 through 2004-05.

Project Director on a project to assess pupil achievement and curriculum management in the West Fresno, California, Elementary School District for the Fiscal Crisis and Management Assistance Team. This review included an assessment of the effectiveness of curriculum management and content, programs and services, accountability programs, and health and safety needs. Based on this assessment, MGT created recovery plans for the district to follow in order to address areas of deficiency. MGT was also hired to conduct follow-up reviews every six


PROFESSIONAL AND BUSINESS EXPERIENCE (Continued) months over a period of one year. Each follow-up review was designed to assess the district’s progress towards addressing MGT’s initial review, recommendations, and improvement strategies.

Team Member on two staff efficiency studies of the Department of Child Support Services in Tulare County, California. One study involved analyzing existing and future caseloads of the department's child support officers and developing a process to monitor optimal caseload levels. The other study analyzed the usage of leave balances (vacation, sick leave) and unpaid leave by the department's staff over a three-year period. The department plans to use the results of these analyses to manage staff workloads and resource needs.

Team Member for a project The California Community Colleges Chancellor's Office (agency) contracted for (a) an assessment of agency expenditures with respect to state and federal requirements and (b) recommendations for improving the agency's efficiency and fiscal strategies. In Phase I of this engagement, MGT conducted an assessment of agency expenditures with regard to compliance with state and federal requirements for each funding source in the agency's state operations budget. MGT discussed its findings with key agency staff and provided a Phase I assessment report. Based on the findings of this report, MGT conducted Phase II of the assessment which consisted of an analyzing and identifying options and strategies for (a) efficiencies in agency operations and (b) revenue redirections and/or augmentations. MGT provided reports with recommendations for a fiscal strategy to attain the options.

Team Member on an organizational assessment of the human resources (HR) functions at the California Department of General Services. The project involves reviewing the current structure of HR functions throughout the department and identifying processes and procedures that may be improved to contribute to overall service delivery. MGT consultants identified issues and concerns pertaining to the services and performance of the HR structure, assessed the organizational structure of HR operations, and developed high-level recommendations for improving HR service delivery.

Team Member on a project for the California Department of Transportation (Caltrans) to assist the Division of Traffic Operations in improving the use of performance data for effective management of workload and desired workload outcomes. Specifically, MGT assessed the current use and validity of the Division's workload data and trained managers on more effective methods for using this data. In addition, MGT trained managers on how to develop meaningful performance measures and guided managers through the vetting of these measures with an internal advisory board.

Team Member on a project to conduct an investigative audit of the Options for Youth (OFY) and Opportunities for Learning (OFL) charter schools, as a result of concerns by the California State Superintendent of Public Instruction and various California county superintendents of schools. The scope of the audit addressed whether the OFY/OFL charter schools were in compliance with independent study requirements, including the preparation and maintenance of student records and the computation of student-to-teacher ratios. MGT also determined whether


PROFESSIONAL AND BUSINESS EXPERIENCE (Continued) related-party transactions existed and whether charter school funds were illegally or improperly benefited OFY/OFL principals, officers, or key personnel of the charter schools.

Team member on a project to conduct a wage comparability study of the salaries associated with 15 benchmark positions of agencies administering Head Start programs in a six-county region for the Stanislaus County Office of Education (SCOE). MGT worked with SCOE to identify 29 peer agencies for the comparison, design and disseminate a compensation survey, and analyze the salary data to determine whether the identified positions were competitive within that geographic market. MGT developed a report that presented the findings from the salary survey and recommendations for meeting market demands.

Project Director on a project for the California Institute of Nursing & Health Care (CINHC) to consolidate multiple surveys of nursing schools into a single, Web-based survey in order to improve the quality of the survey data and reduce the burden of survey participation. MGT led an advisory committee through the identification of key data needed from the consolidated survey, developed the survey questions and Web-based instrument, and analyzed the results of the survey. After completion of the survey cycle, MGT developed, disseminated, and analyzed an evaluative questionnaire targeted to users and participants of the survey for feedback on improvements that could be made to the consolidated survey. MGT presented these recommendations for improvement to CINHC.

Team member on a project to conduct a rate methodology review of the newly consolidated California Department of Technology Services (DTS), comprising the former Stephen P. Teale Data Center, the Health and Human Services Data Center, and the Office of Network Services Branch of the Department of General Services. The review included analyzing the current rate-setting processes, identifying differences and shortfalls among the three merged entities, evaluating rate-setting best practices used by other data centers, and proposing methodologies and strategies for DTS to set fair, reasonable, and justifiable rates.

Team member on a project to assist the University of California (UC), Merced in developing a business plan to be presented to the system administration. The plan was developed in response to an identified need for the UC system to greatly increase the number of medical graduates each year. The business plan includes a long-term enrollment plan, curriculum description, multiyear operating budget, and capital investment plan.

PREVIOUS EXPERIENCE Alan K. Campbell Public Affairs Institute, Syracuse University, Syracuse, NY Research Assistant, 2003 – Summer 2004

Research assistant on a project to review and analyze all 50 state government online human resource systems. Developed evaluative criteria for use in comparing and contrasting the effectiveness of each state effort. Designed survey instrument and conducted interviews with several state human resource departments to elicit leading practices. Research and analysis results were included in a report published in an academic journal.


U.S. Department of Agriculture Rural Utilities Service, MPA Workshop, Syracuse University, Syracuse, NY; Consultant, Team Leader, Summer 2004

Consultant and project manager on a capstone project for the U.S. Department of Agriculture Rural Utilities Service (USDA RUS) to analyze the efficacy of intermunicipal agreements for funding rural water infrastructure projects in New York State. Managed six-member consulting team in the research and creation of a comprehensive report on findings and policy recommendations. Results were presented to the New York State USDA RUS and distributed to counties throughout the state.

Office of the New York State Attorney General, Syracuse, NY Confidential Assistant, 2001 – 2003

Confidential Assistant to the Deputy Attorney General of Regional Offices. Investigated and mediated consumer fraud cases, and reviewed compliance with state law. Reviewed, summarized, and organized legal documentation for case preparation for Assistant Attorneys General in regional offices. Researched and created reports on various state legal and policy issues, including intermunicipal agreements, broadband distribution, and prescription drug costs. Assisted in the coordination of Attorney General events throughout the state.

Office of Senator Daniel Patrick Moynihan, U.S. Senate, Washington, D.C. Intern, Summer 1999

Drafted and edited press releases, constituent correspondence and senate reports. Provided office assistance and trained new interns. Attended hearings and briefed staff members and aides on a broad range of topics, including Superfund legislation and the setting of federal fuel emission standards.

ACADEMIC HONORS AND AWARDS James and Dorothy Adams Memorial Scholarship, 2008-09 McGeorge School of Law

Dean’s Scholarship, 2007-08 and 2008-09 McGeorge School of Law

Honors at Entrance, 2007 McGeorge School of Law

Maxwell Summer Merit Scholarship, 2004 Maxwell School of Citizenship and Public Affairs, Syracuse University

Stanley Schoenfeld Memorial Scholarship, 2004 New York State Government Finance Officer’s Association

Raymond T. Schuler Award for State and Local Public Service, 2003 Maxwell School of Citizenship and Public Affairs, Syracuse University

Phi Beta Kappa Society & Golden Key International Honor Society

JESSICA ATKINS ANALYST

RANGE OF EXPERIENCE Ms. Jessica Atkins has focused her career on improving the efficiency, effectiveness, and accountability of state and local government and its programs. Accordingly, Ms. Atkins has applied her strong analytical and research skills to projects ranging from program evaluation to performance and investigative audits. She has assisted staff with developing process-flow maps, data input, and best practice research; and as a project team member on various investigative and performance audits and reviews.

Formerly, at the California Department of Education, Ms. Atkins worked in the Education Technology Office focusing her efforts on supporting the Enhancing Education Through Technology Grants. Ms. Atkins has also worked as an Educational Representative for Zoo-Phonics training teachers on phonemic awareness and language arts skills.

PROFESSIONAL AND BUSINESS EXPERIENCE Audits and Reviews

Team Member on a project conducting a financial and organizational review of the Cesar Chavez School Network and its associated entities for the Colorado Department of Education. The review is an independent evaluation to answer questions surrounding financial matters at the Cesar Chavez School Network and will be used by the Colorado Department of Education to ensure that the network entities’ financial activities were lawfully incurred and properly authorized.


Team Member on a comprehensive performance audit of the South Carolina Department of Transportation for the South Carolina Legislative Audit Council. The audit was conducted in accordance with Generally Accepted Government Auditing Standards. The audit focused on a follow-up to a 2006 audit report of the department, as well as the department’s implementation of changes from recent state legislation. MGT looked at construction and maintenance planning and activities and project selection, including how the department planned to use federal stimulus funds received in 2009. The audit also reviewed the department’s finance and administrative activities and oversight of mass transit providers.


MGT of America, Inc. Analyst January 2007 – Present

California Department of Education Student Assistant March 2006 – December 2006

California Bureau of Automotive Repair Undercover Operator September 2005 – July 2007

Zoo-Phonics, Inc. Educational Representative 2001 – 2010


Bachelor of Science, Criminal Justice, California State University, Sacramento

PROFESSIONAL AFFILIATIONS

Association of Certified Fraud Examiners

JESSICA ATKINS PAGE 2

RANGE OF EXPERIENCE Team member on a project for a performance audit of the Maui Economic Concerns of the Community (MECC) organization on behalf of the County of Maui, Hawaii. MGT's audit scope consisted of examining the organization's use of county resources, determining whether the organization had followed all relevant rules, standards, or agreements related to those resources, evaluating the benefits provided to the County from the use of County funds, and determining the probable nature and extent of future demands on county resources from the organization or receipients of its services.

Team Member on a project for the Sacramento County Child Protective Services (CPS) agency. The review provided an independent, analytical evaluation of the management and operations of selected CPS activities, including intake, case management, communications, and oversight and accountability policies and practices. The study identified weaknesses within the current processes for investigating allegations of child abuse and neglect, and developed targeted and appropriate recommendations for improvement of the services. Ms. Atkins worked with project staff to determine how department policies and procedures could be restructured in an effort to increase efficiency and effectiveness. The team reviewed a selection of child death cases from 1998 to 2008 as part of this review.

MGT provided bond performance auditing services to City College of San Francisco for its capital outlay program funded by bonds approved by the local electorate in 2001 and 2005, for the period from program inception to June 30, 2008. MGT's services included follow-up on the performance audit findings and recommendations reported by MGT in the prior year's audit with an audit period from program inception to June 30, 2007. Ms. Atkins assisted the team on site with collection of data and financial records, and analyzed transactions made for appropriateness, accuracy, and completeness.

MGT performed an extraordinary audit for the Fiscal Crisis Management and Assistance Team (FCMAT), in compliance with Generally Accepted Government Auditing Standards, of the Lassen Community College District (LCCD). Among the areas MGT reviewed were the district's system of accounting and financial reports; the district's system for administering grants, scholarships, and for using federal funds; the district's management of assets including conflict of interest policies related to the use of assets; and the district's human resources policies and procedures. Ms. Atkins assisted the team on site with collection of data and financial records, and analyzed transactions made for fiscal years 2002-03 to 2004-05 for appropriateness, accuracy, and completeness.

MGT was engaged by the Washington State Auditor to conduct a performance audit of the Department of Fish and Wildlife. The audit process addressed the performance audit objective identified in Washington statutes. Ms. Atkins worked on the final risk review report following the Yellow Book standards.

MGT was hired by the San Diego Convention Center Corporation (SDCCC) to analyze existing processes for five divisions and to develop recommendations to improve the efficiency and effectiveness of these processes. Ms. Atkins developed process-flow maps.


RANGE OF EXPERIENCE MGT was hired by the San Francisco Emergency Communications Department (SFECD) to assist in identifying strategies for improved productivity. The study included an examination of SFECD's recruitment and retention of qualified staff, staffing composition and configuration, staffing schedules, and division of duties. Ms. Atkins assisted project staff with various administrative duties, including scanning and organizing documents, and reviewing project maps.

Butte-Glenn Community College District and the California Community Colleges Chancellor's Office (agency) engaged MGT for (a) an assessment of the agency’s expenditures with respect to state and federal requirements, and (b) recommendations for improving the agency's efficiency and fiscal strategies. In Phase I of this engagement Ms. Atkins worked with project staff to develop detailed organization charts and researched funding sources for various departmental agencies. Organizational charts were used to determine how departments could be restructured in an effort to free up agency funds.

Data Analysis, Comparison, and Presentation

MGT conducted two staff efficiency studies of the Department of Child Support Services in Tulare County, California. Ms. Atkins assisted in the second study which analyzed the usage of leave balances (vacation and sick leave) and unpaid leave by the department's staff over a three-year period. Ms. Atkins was primarily responsible for gathering data and constructing an organized list of charts and tables in Microsoft Excel for the comparison of data concerning various types of leave taken by position type, age, and gender.

MGT was hired by the California Department of Insurance (CDI) to perform a top-down review and assessment of the entire organization. MGT analyzed and evaluated the department's allocation of resources for each of CDI's major programs. Ms. Atkins created departmental organization charts in Microsoft Visio, and recreated new recommended organization charts based on MGT findings. Ms. Atkins also assisted in the administrative tasks for this project, such as printing reports, making edits, and formatting documents in Microsoft Word.

Research

MGT was hired to develop a strategic plan for the California Public Utilities Commission's Division of Ratepayer Advocates. Ms. Atkins researched various competing performance software companies, conducted phone interviews, gathered and analyzed software features and capabilities, and presenting findings to the project manager.

Team Member of a management review of the Preuss Charter School on behalf of the University of California, San Diego. The review covered all administrative areas including staffing, human resources management, business processes, organization, governance, policies and procedures, internal controls, and any related best practices. Ms. Atkins assisted the team with research of charter school best practices.


PREVIOUS EXPERIENCE California Department of Education Student Assistant, March 2006 – December 2006

Assisted with general office duties which included process billings, accounts receivable, payment processing, invoice cancellation, and billing requests. In addition, Ms. Atkins was responsible for database management and maintenance, input of new entries, and update of contacts. She also researched and reorganized the Digital High School Grant billings for the period covering 1998 through 2002.

California Bureau of Automotive Repair Undercover Operator, September 2005 – July 2007

Participated in undercover state operations for targeted automobile body shops and smog shops. Ms. Atkins drove California State-owned vehicles into targeted locations based on data. She then testified in administrative court hearings related to findings.

Zoo-Phonics, Inc. Educational Representative, 2001 – 2010

Conducts Zoo-Phonics training seminars in the states of California, Illinois, Ohio, Florida, and New York.

Appendix C—Proof of Insurability

ANY PROPRIETOR/PARTNER/EXECUTIVEOFFICER/MEMBER EXCLUDED?

INSR ADD'LLTR INSRD

DATE (MM/DD/YYYY)

PRODUCER

INSURED

POLICY EFFECTIVE POLICY EXPIRATIONPOLICY NUMBER LIMITSDATE (MM/DD/YY) DATE (MM/DD/YY)TYPE OF INSURANCE

GENERAL LIABILITY

AUTOMOBILE LIABILITY

GARAGE LIABILITY

EXCESS/UMBRELLA LIABILITY

WORKERS COMPENSATION ANDEMPLOYERS' LIABILITY

OTHER

DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES / EXCLUSIONS ADDED BY ENDORSEMENT / SPECIAL PROVISIONS

SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION

DATE THEREOF, THE ISSUING INSURER WILL ENDEAVOR TO MAIL DAYS WRITTEN

NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, BUT FAILURE TO DO SO SHALL

IMPOSE NO OBLIGATION OR LIABILITY OF ANY KIND UPON THE INSURER, ITS AGENTS OR

REPRESENTATIVES.AUTHORIZED REPRESENTATIVE

INSURER A:

INSURER B:

INSURER C:

INSURER D:

INSURER E:

EACH OCCURRENCE $DAMAGE TO RENTED

COMMERCIAL GENERAL LIABILITY $PREMISES (Ea occurence)

CLAIMS MADE OCCUR MED EXP (Any one person) $

PERSONAL & ADV INJURY $

GENERAL AGGREGATE $

GEN'L AGGREGATE LIMIT APPLIES PER: PRODUCTS - COMP/OP AGG $PRO-POLICY LOCJECT

COMBINED SINGLE LIMIT $(Ea accident)ANY AUTO

ALL OWNED AUTOS BODILY INJURY $(Per person)SCHEDULED AUTOS

HIRED AUTOS BODILY INJURY $(Per accident)NON-OWNED AUTOS

PROPERTY DAMAGE $(Per accident)

AUTO ONLY - EA ACCIDENT $

ANY AUTO EA ACC $OTHER THANAUTO ONLY: AGG $

EACH OCCURRENCE $

OCCUR CLAIMS MADE AGGREGATE $

$

DEDUCTIBLE $

RETENTION $ $WC STATU- OTH-

TORY LIMITS ER

E.L. EACH ACCIDENT $

E.L. DISEASE - EA EMPLOYEE $If yes, describe under

E.L. DISEASE - POLICY LIMIT $SPECIAL PROVISIONS below

THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDINGANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED ORMAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCHPOLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.

THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATIONONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATEHOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND ORALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW.

INSURERS AFFORDING COVERAGE NAIC #

COVERAGES

CERTIFICATE HOLDER CANCELLATION

ACORD 25 (2001/08) © ACORD CORPORATION 1988

CERTIFICATE OF LIABILITY INSURANCE

20443 20443 20443 25623

OP ID NK 06/25/09MGTOF-1Earl Bacon Agency, Inc 3131 Lonnbladh Road P.O. Box 12039 Tallahassee FL 32317Phone:850-878-2121 850-878-2128Fax:

Valley Forge Ins Co.Continental CasualtyMGT of America, Inc.and Public Resourse ManagementGroup a wholly owned subsidiarof MGT American Cas.Co.of Reading PATravelers Cas&Surety Co of Ame2123 Centre Point Blvd. Tallahassee FL 32308

$2,000,000

A X

X

2093390918 07/01/09 07/01/10

$2,000,000

X$1,000,000

$1,000,000

Blanket Add'l Ins

$ 300,000

Blkt Waiver of Su

$ 5,000

1,000,000 C X 2093563501 07/01/09 07/01/10

XX

4,000,000 B

X

2093563496 07/01/09 07/01/10

10,000

4,000,000

XA 311086712 07/01/09 07/01/10 500000

500000 BLANKET WAIVER OF SUBRO 500000

B Workers Comp - CA 311086788 07/01/09 07/01/10 Empl Liab $1,000,000 D Prof Liab-Clm Made 104968324 RETRO:7/5/1995 07/01/09 07/01/10 Liab/Aggr $3,000,000 *45 Days Written Notice of Canc-Nonrenewal. *10 Days Written Notice of Canc-Nonpayment.

10 MGTOTA1

MGT of America, Inc.2123 Centre Point Blvd Tallahassee FL 32308

ACORD 25 (2001/08)

If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must be endorsed. A statementon this certificate does not confer rights to the certificate holder in lieu of such endorsement(s).

If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies mayrequire an endorsement. A statement on this certificate does not confer rights to the certificateholder in lieu of such endorsement(s).

The Certificate of Insurance on the reverse side of this form does not constitute a contract betweenthe issuing insurer(s), authorized representative or producer, and the certificate holder, nor does itaffirmatively or negatively amend, extend or alter the coverage afforded by the policies listed thereon.

DISCLAIMER

IMPORTANT

Documents

SOQ FOR PROCESS IMPROVEMENT SERVICES MASTER …file.lacounty.gov/SDSInter/lac/240811_MGTofAmerica02-16-10.pdfProcess Improvement Services Master Agreement—Request for Statement of