For more than 60 years, Marcum LLP has successfully provided professional auditing, accounting, financial reporting and management advisory/consulting services to a broad spectrum of governmental entities.

Our assurance professionals, most who have been focused in the governmental arena throughout their entire careers, have an in-depth understanding of the complex economic and political environment in which these entities operate. Their knowledge and experience allow us to provide the highest level of professional service to our governmental clients.

The partners, senior managers and managers of the Firm are actively involved in recognized standard-setting organizations at the national, state and local level. These organizations include the Government Finance Officers Association (GFOA), the Florida Government Finance Officers Association (FGFOA), the Florida Association of Special Districts (FASD) and the Florida League of Cities as well as other State Society GFOA. In addition, Marcum is a member of the AICPA’s Governmental Audit Quality Center. Our involvement in these organizations demonstrates our commitment to the public sector and helps keep us on top of issues affecting governmental entities

Marcum Government Symposium

Government finance and accounting professionals attend the Marcum Government Symposium every for updates on new accounting and reporting requirements as well as other relevant topics that impact operations.

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Marcum Government Symposium

Scope of Services

Assurance Services

  • Financial audits
  • Single audits
  • Compliance audits
  • Internal audit services

Consulting Services

  • Performance audits
  • Operational reviews
  • Fund balance projections
  • Forensic services
  • Budget reviews
  • Assistance with the preparation and review of Annual Comprehensive Financial Reports (ACFRs)
  • Assistance with the preparation of state reports
  • Advisement on payroll and other tax matters
  • Assistance with implementation of GASB pronouncements

IT Consulting

  • Technology assurance services
  • System vulnerability studies
  • IT compliance assessments
  • Business continuity planning evaluations
  • Penetration testing

Affordable Housing Services

From Moving-to-Work to Asset Management to RAD and tax credit, the evolution of housing programs has been constant and impactful. In order to provide the highest level of service in this environment, Marcum has assembled a dedicated team that understands the mission and the programs of affordable housing organizations and the challenges faced by industry professionals on an on-going basis. Our services are tailored based on client need and delivered in a professional and personal manner.

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Marcum currently provides fee accounting services to a small number of public housing authorities. Maintaining a small client base, we’re able to deliver personal and attentive services in a manner that also makes full utilization of the expertise we’ve developed in the public housing industry.

Our services include:

  • General ledger maintenance
  • Monthly board reporting
  • Preparation and submission of financial data summary (FDS) to REAC
  • Complete financial statement preparation (MD&A, notes to financials, supplemental information)
  • Preparation of comprehensive year-end audit package (to better facilitate your annual audits)
  • Advocacy in matters arising with HUD or from annual audits
  • Compliance services (see Advisory)

Assurance & Tax

We currently perform over 100 audits annually, with client revenues ranging from $500k to $100M. Whenever possible, we look for opportunities to add value to our engagements, through accounting or compliance related recommendations. Our fees are competitive and include an annual presentation of the audit report to the Board of Commissioners.

Our services include:

  • Public Housing Authorities
    • Asset management agencies
    • Moving-to-work agencies
    • Agencies engaged in RAD conversions and other redevelopment
  • HUD Multi-family developments
  • Low Income Housing Tax Credit developments
  • Non-profit Organizations


Our Firm has staff members dedicated exclusively to the HUD rules and regulations that impact public housing authorities. Our staff draws on direct experience in the public housing industry and have obtained specialist certifications in the Procurement and Section 3, Housing Choice Voucher Program and the Low Rent Public Housing Program. The advisory staff work primarily on accounting and audit engagements, with a focus on providing added value to our clients, but they are also available for tailored services based on client needs.

These services include the following:

  • Section 8 Management Assessment Program (SEMAP)
  • Small group training
  • Compliance monitoring and reviews
    • Program policies & procedures
    • Payment standards & flat rent
    • HQS & HQS enforcement
    • Asset management
    • Rent reasonableness
    • Waiting list & applications
    • Procurement


Moises D. Ariza

Moises D. Ariza

Office Managing Partner

  • Assurance
  • Miami, FL
Michael D. Futterman

Michael D. Futterman


  • Assurance
  • Miami, FL
Michael P. Guyder

Michael P. Guyder


  • Assurance
  • Providence, RI
Alex  Kee

Alex Kee


  • Managed Services
  • Portland, ME
Scott  McIntire

Scott McIntire


  • Assurance
  • Merrimack, NH
Justin  Nepo

Justin Nepo


  • Assurance
  • Philadelphia, PA
Beila  Sherman

Beila Sherman


  • Assurance
  • Fort Lauderdale, FL
Douglas  Wildstein

Douglas Wildstein

Partner-in-Charge, Assurance Services

  • Assurance
  • Melville, NY
James D. Wilkinson

James D. Wilkinson


  • Assurance
  • Providence, RI