Special Notice / Hearing: None__
Vote Required: Majority
To: Honorable Board of Supervisors
From: Michael P. Callagy, County Executive
Subject: Agreement with Macias, Gini, & O’Connell
RECOMMENDATION:
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Adopt a resolution authorizing the President to execute an agreement with Macias, Gini, & O’Connell LLP to conduct a comprehensive, data-driven assessment of the Sheriff’s Office’s financial and budget management practices for an amount not to exceed $127,200 for a term of January 13, 2026 to June 30, 2026.
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BACKGROUND:
During the prior leadership of the Sheriff’s Office, among other issues, concerns were raised about the department’s financial and budget management practices, including with respect to procurement and overtime usage.
On September 23, 2025, this Board adopted a resolution urging the County Executive to use the special oversight procedures provided for in the County Reserves Policy as to Sheriff’s Office due to its low reserves level.
Although the Sheriff’s Office is now under new leadership, retention of an outside professional auditor to review and assess the department’s financial and budget management practices over the past three years can help understand areas for improvement and restore trust and fiscal accountability.
The County previously conducted a formal competitive procurement process (RFP) to identify and retain a qualified auditing firm to perform professional audit services. In April 2023, the County received three proposals and selected Macias, Gini, & O’Connell, LLP (MGO) to conduct an audit of the financial statements of the County in accordance with generally accepted auditing standards for public entities. The selection was made due to MGO’s qualifications, experience, and ability to meet the criteria set forth in the RFP. This Board approved an agreement with MGO which remains in effect.
As the assessment of the Sheriff’s Office’s fiscal and budget practices is generally within the scope of such professional audit services, the County’s procurement requirements support the engagement of MGO to conduct a review of the Sheriff’s Office’s fiscal and budget practices as a piggyback procurement. The Procurement Manager has approved the engagement of MGO as a piggyback procurement.
DISCUSSION:
Staff recommends that this Board approve a proposed agreement with MGO, by which MGO shall assess the financial and budget management practices of the County’s Sheriff’s Office. The assessment will include review of the prior three years of data and with respect to procurement, payroll and overtime-related practices. The review will consider governance, fiscal impacts, and management in a public safety context and identify opportunities to improve efficiency, accountability, and cost control while maintaining public safety service levels, officer wellness, and contractual compliance.
Additionally, the review will assess the Sheriff’s Office’s procurement, supply chain, and vendor management practices by conducting a comprehensive review of current procurement practices; supplier selection and diversification; vendor performance and monitoring; and vendor deliverables.
The proposed Agreement and resolution have been reviewed and approved by the County Attorney’s Office as to form.
COMMUNITY IMPACT:
Entering into this agreement with MGO will ensure efficient use of taxpayer money while maintaining essential law enforcement services and building public trust.
FISCAL IMPACT:
The maximum amount payable by the County under this agreement is $127,200. Funds for this Agreement are included in the FY 2025-26 Non-Departmental Services Adopted Budget.