THM & ASSOCIATES, INC., (THM) is a Southeastern regional consulting firm  established in 1999 to provide cost accounting, management, financial and operational services to State, County, and Municipal governments.  THM is incorporated in the State of North Carolina.  THM is owned 100% by Mr. Tim McKinnie.

 THM & ASSOCIATES, INC. services include: 

• Government Cost Accounting (Full Cost and A-87 Cost Allocation Plans)
• Cost of Service Studies (User Fee Studies)
• Revenue Enhancement Studies
• ISF Chargeback Plans (Full Cost Recovery)
• DSS Facility Reimbursement Plans
• EMS Medicaid Cost Reports
• Development of Jail Rates
• Tax Equity Analysis
• Audit Defense Against Federal Reimbursement Claims

THM offers a unique combination of experience and expertise to provide local governments excellent opportunities to optimize federal and state funding through cost allocation plans.

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