Provide consulting in areas of operational improvements and financial management for governments and non for profit organizations. The financial management includes developing and critiquing performance based contracts, creating or updating financial procedures, budget system improvements and creating fully loaded billing rates maximizing revenue. The operational improvements encompasses developing activity-based costing and performance based systems and training and working with union and management on applying cost and performance management principles to improve operations, gain savings, and increase effectiveness. Also conducts seminars across the country on Activity Based Costing, Performance Management and Performance Budgeting.