OC Building Permits Department

Accounting Special Master


  • $18 to $25 million alleged misspent
  • County alleged in violation of GASB


  • Reconstruct revenue and expenses for 4 yrs
  • Determine spending vs. formulas
  • Report findings to the Court


  • County spending lacked justification
  • Future permit fees to be lowered
  • Resignations: all levels of County

Mosier & Company, Inc.

(Partnership Dispute/Buyout)

Court-Appointed Provisional Director (Partnership Dispute/Buyout) Premiere Southern California Developer/Home Builder

Situation: Two partners of a development company were embroiled in a dispute over control. Gridlock ensued, and the company could not sell lots, deal with pending litigation and other key issues. Robert P. Mosier was appointed Provisional Director. Results: The Board set in motion a plan to keep the company moving forward while the litigation proceeded. This provided the framework that allowed counsel to settle the case via a buyout. Duration: 6 months. Orange County Superior Court Judge Randall Wilkinson; Ron Rus, Esq. and Randall Smith, Esq. of Rus, Miliband & Smith, Counsel for Plaintiff; Saul Pinto, Esq. and Mark Erickson, Esq. of Pinto, Gromet, Dubia & Worcester, LLP, Counsel for Defendant.

“The board meetings were emotionally changed and combative. Mosier did an excellent job of keeping the parties focused and working through the issues. This allowed the attorneys to settle the matter.”

Ron Rus, Esquire Rus, Miliband, Williams & Smith Counsel for the Plaintif

(Liquidation versus Going Concern Value)

Consultant to the Board of Directors (Liquidation versus Going Concern Value) $120,000,000 Injection Molding Plastics Company

Situation: A publicly-traded company with cash flow difficulties had an offer to purchase its stock. Certain creditors objected saying that the liquidation of assets would bring more than the sale of the stock. Mosier & Company was retained to advise the Board on the potential recovery from a liquidation. Results: The Mosier & Company analysis concluded that the going concern value was in the best interests of creditors (and employees), and the Board accepted the offer to purchase the stock. Duration: 1 month. Board of Directors Acquisition Committee. Nick Yocca, Esq., of Stradling, Yocca, Carlson & Rauth, Counsel for the Board; Project Coordinator: Craig M. Collins.

“The Board needed a fast but thorough analysis on the cost/benefit of liquidation versus a sale as a going concern. Mosier & Company did an impressive analysis with very little notice. The Board was quite pleased with their contribution.”

Nick Yocca, Esquire Stradling, Yocca, Carlson & Rauth Counsel to the Board of Directors

(Voluntary Dissolution)

Consultant to Law Firm Executive Committee (Voluntary Dissolution) Leading Orange County Law Firm

Situation: A leading, Orange County law firm (with over 45 attorneys plus support staff) decided to close. Mosier & Company was retained to assist in the dissolution. Results: Negotiated with key creditors to limit liability. Maximized the value of fixed assets and an extensive law library. Coordinated with counsel to maximize the collection of receivables without damaging attorney/client relationships. Cataloged and distributed 7,000 boxes of records to clients/attorneys. Closed 401-K plan. Filed final tax returns. Distribution of capital account to the partners. Duration: 2 years. Liquidation Committee comprised of four key partners. William Lobel, Esquire of Lobel & Opera: Lease Negotiations; Susan Gentile, Esquire: Accounts Receivable Collection.

“The dissolution was smooth, well organized and surpassed our expectation. Mosier & Company did an excellent job.”

Chris Farley, Esquire Former Member Dissolution Committee