Sierra County Approves BerryDunn Contract for Accounting Assessment

SIERRA COUNTY — The Sierra County Board of Supervisors approved an agreement with BerryDunn CPA firm during its regular meeting on April 21. The contract authorizes Phase 1 services in an amount not to exceed fifty thousand dollars. Work begins immediately and continues through December 31, 2026, or until completion, whichever occurs first.

Auditor-Controller Anthony Miller presented the item to the board. He explained that the county had explored proposals from four qualified CPA firms experienced in governmental accounting. BerryDunn, also known as Berry, Dunn, McNeil & Parker, LLC, was selected for its strong background serving municipalities, cities, and counties across California.

Miller described the county’s current accounting environment as the product of a legacy system developed over 28 years by one individual who has since departed. He noted that this history created inconsistencies in fund tracking, limited interfund accounting practices, unreconciled balance sheet accounts, and non-standardized processes across departments. The issues increase audit risk and reduce the usefulness of financial data for decision-making, although Miller clarifies that the county “has continued to meet its financial reporting obligations.”

Phase 1 focuses solely on planning and assessment. BerryDunn will conduct a diagnostic review of the current environment, identify operational and internal control gaps, highlight stabilization needs, and recommend focus areas for general ledger cleanup. The firm will also outline long-term redesign opportunities. Most work will occur remotely, with on-site visits only if required and covered within the contract cap.

Funding comes from unspent capacity under an earlier $180,000 agreement with another consultant. Miller reported that less than $60,000 has been spent on that prior contract to date. No additional personnel or net budget impact is expected for the new agreement.

Board members asked clarifying questions about remote delivery and the scope of future phases. Miller confirmed that Phase 2 would address the actual cleanup of beginning balances across roughly 200 funds, while Phase 3 would implement new accounting practices and a redesigned chart of accounts. One supervisor stressed the importance of continued transparency with the public and department heads throughout the process. Miller committed to regular updates and emphasized the goal of building systems that function independently of any single person.

The board voted unanimously to authorize the agreement after a brief discussion. The approved contract and supporting documents are available for public review through the county’s agenda center, and at https://tmmlink.com/Elv3QWp.