FIRM’S BACKGROUND AND EXPERIENCE

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

Timothy H. McKinnie has served as a cost accountant and consultant to state and local governments for over 25 years.  Prior to forming Tim McKinnie and Associates, Inc., he was a Vice President of David M. Griffith & Associates, Ltd. (now Maximus).  He was responsible for the Public Sector Consulting Practice in North and South Carolina.  He has completed cost accounting assignments and consulting engagements for over 250 governments at the State and local levels.  Mr. McKinnie has prepared and negotiated cost allocation plans for 99 of the 100 counties in the State of North Carolina and all the major cities.  Additionally, he personally prepared and negotiated the North Carolina State-wide (SWCAP) from 1986-1999 without any questioned costs or audit exceptions.  In 1989-1990, Mr. McKinnie represented the State in response to an audit exception for the Department of Correction.  He was successful in defending the State, saving a payback of over 7 million dollars.

In addition to being an active practitioner, Mr. McKinnie has been instrumental in the development and interpretation of federal and state rules and regulations regarding OMB Circular A-87 reimbursement issues.

1.      In 1995, Mr. McKinnie prepared the response for David M.Griffith & Associates, Ltd. to the proposed OMB Circular.  As a result of his efforts, interest expense on the debt service for the acquisition of machinery and equipment was determined to be allowable for cost allocation purposes.  Fringe benefits for retirees were also determined to be an allowable cost.

2.      In 1995, Mr. McKinnie negotiated the acceptance of indirect cost and depreciation expense with the U.S. Marshal’s office for inclusion in the calculation of the daily rate charged for housing federal prisoners.

3.      In 1997, the State DHHS and HFCA approved the acceptance of the Sheriff’s costs of serving papers related to the Title IV-D, Child Support Program.  Previously, these costs were limited to a five-dollar fee per paper.  This was a joint effort between Mr. McKinnie and the North Carolina Association of County Commissioners.

4.      In 1997, Mr. McKinnie assisted the counties in meeting the reduced level of administrative cost of the TANF program by developing the 310/311 split of administrative cost, thus shifting what was some administrative cost into direct program cost.

5.      Working with the North Carolina association of County Commissioners, Mr. McKinnie was instrumental in getting the indirect cost and the roll forward calculation approved for the determination of the full cost of providing EMS services.  This was a major step in setting transport cost reimbursement closer to actual cost and at market level.  This provided the spark to include the transportation cost into the reimbursable rate.

6.      In an earlier legislative session, Mr. McKinnie conducted a five county cost study to determine the cost of serving civil papers.  NCACC had proposed legislation to increase the cost to $25 per paper.  The analysis supported this proposed increase which would have replaced the current fee of five dollars.  It has subsequently been increased to $10 per paper.