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 s...
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