CAPITAL ACCOUNTING PARTNERS was started by Nicolie J. Cass and Tillman J. Sherman to offer California's local agencies an alternative to assist with the preparation of OMB A-87 Cost Allocation Plans, ICRP's, Full Cost Allocation Plans, and Rate Studies.

  Nicolie CASS Lettini (Nicky) has over eight years consulting experience preparing over two hundred complete cost allocation plans and cost of service analysis.  As a former senior consultant with both Maximus and Public Resource Management Group, LLC (PRM), Nicky gained a broad base of experience working for state and local governments throughout California, Nevada, Oregon, Washington, Texas, New Mexico, and Colorado. Her excellent working rapport with the State Controller's staff and her genuine desire to help her clients provides a level of service second to none.

Nicky’s number one goal in every project she takes on is to provide the highest level of service to the client. She will do what it takes to make sure the project not only gets done, but gets done RIGHT and that it exceeds all the clients’ expectations. She has NEVER turned in a project late.

Nicky also brings a wealth of knowledge and experience to every client that assures that their plan is the best it can be. 

Lastly, and most importantly, Nicky spends the time necessary explaining to the client the ins and outs of the plan and how to understand it in order to assure the client takes FULL advantage of every benefit the cost plan can provide.

Nicky is a graduate in Managerial Economics from University of California, Davis and is completing her MBA in Accounting at California State University, Sacramento

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Tillman J SHERMAN is retired from the State Controller's Office after 26 years of service. Tillman reviewed, audited and approved county-wide cost allocation plans for California counties since 1982, and during that time developed a customer service-focused rapport with county Auditor-Controllers, officials from the State Department of Social Services, and the Department of Health and Human Services. 

Tillman has a Bachelor of Science degree in Accounting from California State University, Sacramento, is certified in Grants Management through Management Concepts, Inc., and received a Superior Accomplishment Award from the State Controller's Office.

Tillman brings his extensive knowledge of OMB A-87 to this new company, along with his full understanding of the workings of the State Controller's cost plans unit.  Additionally, he has always been very customer service oriented and has worked with many local agencies to increase their knowledge of OMB A-87, to improve their cost allocation plans, to make their plans easier to prepare and to maximize their reimbursable indirect costs within the guidelines set forth by OMB A-87.  Tillman's perspective on working as a consultant will be that of providing the best possible service and products to his clients in the most timely manner possible.

Nicky and Tillman pride themselves in providing exceptional customer service. They pledge to be there until your plan is finished and approved, and are committed to stand by their product.

Contact us today to find out how CAPITAL ACCOUNTING PARTNERS can help you.


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