Nicolie Cass Lettini (Nicky), MBA
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 obtained her MBA in Accounting at California State University, Sacramento.

Tillman J. Sherman
Tillman 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.

Al Quint, CPA
Al retired from the State Controller's Office (SCO) at the end of August 2009 after 37 years of service with the State of California . Al supervised the Local Reimbursements Section that received and processed over 30,000 SB90 State Mandated Costs claims annually.  Over the years, Al has attended the State Controller's Annual Conference for County Auditors and spoke at various workshops regarding the Controller's role in the State Mandated Costs Process.

Al received his Bachelor of Science degree in Accounting from California State University , Sacramento , and is a Certified Public Accountant.  During Al's career at SCO he interacted with city and county employees throughout the State.  Al also audited County Road Funds in California where he worked with county road accountants and County Auditors to ensure compliance with the gas tax laws.  He also became an expert in Court Accounting for Superior and Municipal Courts in California, helping develop SCO's policy for the distribution of court revenues. 

Al served as President of the Sacramento Chapter of the Association of Government Accountants (AGA) for several years.  The goal of AGA is to promote government accountability, for which Al is well suited since serving as a government accountant and auditor all his life.  Serving as an officer in AGA afforded Al the opportunity to network with accountants from Federal, State, and Local governments.

Al has been very customer-service oriented throughout his career.  He had contact with many of the SB90 State Mandated Costs claimants, including cities, counties, special districts, schools, and community colleges, as well as consultants that work with these claims.  Al also worked with the new paperless online LGeC claim filing program that the State Controller's Office developed to streamline the SB90 claiming process.

Capital Accounting Partners 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 CAP can help you.