Amanda Guma is a Senior Manager with extensive experience extensive experience conducting organizational assessments and fiscal analysis for public sector agencies. Ms. Guma has managed and conducted performance and management audits, financial analyses, organizational analyses, investigations, and special studies in the areas of housing, criminal justice, public health, transportation, human resources, government operations, and others. While at HMR, her project work has taken place in the City and County of San Francisco, the counties of Los Angeles and Santa Clara, and the cities of Los Angeles and Sacramento. Prior to joining HMR, Ms. Guma worked for the State of Louisiana, leading the housing recovery efforts following Hurricane Katrina. She also worked for the New York City Department of Transportation under the Bloomberg administration, after several years working in the labor movement. Ms. Guma holds a Master of Public Administration degree from New York University and Bachelor of Arts degree from Sarah Lawrence College.


Although a generalist with skills and experience related to all aspects of public sector management, Ms. Guma has developed expertise in the following areas:

  • Housing Policy: Ms. Guma has managed two performance audits of California public housing authorities: San Francisco and Sacramento. These audits focused on governance, financial management, and operational effectiveness. Ms. Guma also managed an audit of County funding for affordable housing in Los Angeles. Ms. Guma’s experience working with HUD in Louisiana gives her a unique perspective on the challenges that local jurisdictions face in managing federal and state housing programs.
  • Public Safety: Ms. Guma conducted a performance audit of San Francisco’s criminal justice agencies’ implementation of the State’s Public Safety Realignment Act. The audit evaluated the county’s public safety agencies’ workload, staffing, and programs designed to address new responsibilities under AB 109. Ms. Guma also managed a performance audit of the San Francisco Fire Department’s allocation of resources for emergency medical services. She has also conducted a special study of police staffing methodologies, and annually reviews the budgets of San Francisco’s Police, Sheriff, Juvenile Probation, and Adult Probation Departments.
  • Human Resources: Ms. Guma managed a performance audit of the San Francisco Fire Department practices related to recruitment, hiring and overtime. She conducted a special study of San Francisco’s workforce diversity and process for filling vacant positions. Ms. Guma has also conducted special studies of employee pension liabilities and benefits, and funding options for OPEB liabilities, for San Francisco.
  • Financial Analyses: Ms. Guma has conducted many analyses of local, county and state governments to assess the status of funds, reserves, and long-term liabilities.

  • Performance Audit of San Francisco’s Public Safety Realignment (AB 109)
  • Performance Audit of the San Francisco Housing Authority, San Francisco Board of Supervisors
  • Performance Audit of the Sacramento Housing and Redevelopment Agency
  • Analysis of the San Francisco Department of Human Resources’ process for filling vacant City positions
  • Management Audit of the Assessment Appeals Function in Santa Clara County
  • Performance audit of the San Francisco Fire Department, with a focus on recruitment, hiring and promotion practices, and overtime use
  • Performance audit of the San Francisco Fire Department, with a focus on Emergency Medical Services resources
  • Performance audit of City and County of San Francisco, Professional Service Contracts: Department of Public Health and Human Services Agency
  • Special analysis of the San Francisco Department of Human Resources’ process for filling vacant City positions
  • Special study of police staffing methodologies
  • Performance audit of County funding for affordable housing development in Los Angeles
  • Assessment of Employee Pension Liabilities and Benefits in San Francisco
  • Policy Analysis of Funding Options for OPEB Liabilities in San Francisco