Christine Martin is a Senior Manager and Certified Public Accountant with wide-ranging experience in government and non-profit sectors. Ms. Martin has managed and conducted management audits, budget reviews, and assessments of financial condition of a multitude of California cities, counties, and special districts and her work has focused on financial and administrative functions. Prior to her return to HMR, Ms. Martin served as the Chief Financial Officer for the Second Harvest Food Bank of East Tennessee. Further, she worked for the City and County of San Francisco Department of Technology overseeing the Department’s accounting, finance and administration. Ms. Martin holds a Master of Public Policy degree from the University of California, Berkeley and a Bachelor of Science degree in Economics with an emphasis in Accounting from the University of California at Santa Barbara.
- Governmental Accounting and Financial Reporting: As a Certified Public Accountant, Ms. Martin has extensive experience in governmental and non-profit accounting and financial reporting requirements. Her previous work includes the preparation of audited financial statements, financial audits, and assessments of financial condition. Projects have included the financial condition assessments of the City of Los Angeles, the City and County of San Francisco, and various other small and mid-size cities and counties throughout California; financial audits of special districts and cash and investment portfolios of pooled accounts; and consultation on California local government bankruptcy proceedings.
- General Revenues: Ms. Martin has experience managing the general revenue budget for a mid-size California county, including projections and allocations, as well as assessments of these revenue sources for other jurisdictions. Theses major California local government revenue sources include property taxes, property transfer taxes, sales taxes, interest earnings on pooled investment accounts, and transient occupancy taxes, among others. In addition, Ms. Martin has conducted assessments of billing and collection functions, not only of general revenues, but also of hospitals, water districts, and sanitation districts.
- Finance and Administrative Functions: Ms. Martin specializes in the review and assessment of financial and administrative processes with a focus on internal controls. Projects have included performance audits of controller’s offices, city and county executive budget processes, human resource and information technology departments. As the Chief of Staff for the San Francisco Department of Technology, Ms. Martin provided oversight of the accounting and finance, contracts, budget, human resources, administration, performance measurement, and planning functions. For the Second Harvest Food Bank of East Tennessee, Ms. Martin established the role of Chief Financial Officer, created financial and human resource processes, and implemented necessary policies and procedures.