About Us


Cost Accounting for today.

Welcome to Mahoney & Associates Consulting, LLC, a leading consulting firm specializing in the field of cost allocation, user fee analysis, software and governmental financial analysis on the west coast. We are devoted to creating a partnership with public managers to analyze and develop solutions through the use of cost principles as allowed under the 2 CFR 200 Subpart E Cost Principles (supersedes OMB A-87).

Our experience and background in the field of cost allocation and systems is extensive. With over 70 years of combined experience, our team of consultants offers governmental entities an unparalleled blend of technical expertise and personalized service to create tailor-made solutions for high-level policy and fiscal management.


What our clients are saying.


“I first met Charles Mahoney the fall of 2000 as he was the consultant for the company at the time that the City had hired to do the annual cost allocation plan. I came to the City from private industry in 2000 and had no idea how the cost allocation plan worked. Mr. Mahoney took the extra time to explain why, how and what was being done. He left that company and I struggled the next two years with the consultants the company provided. They both basically had no regards for what the City wanted or needed and were just here to finish “their” plan.”

“Mr. Mahoney contacted me in 2003 about his new business, Mahoney Associates Consulting, LLC. He asked if I would be interested in doing business with his company, I was elated given the past two years experience. The City’s contract had expired and I was planning an RFP for a cost allocation plan consultant anyway. Mahoney Associates Consulting was the successful firm then and now. The City of Billings is very pleased with the customer service, knowledge, promptness and professionalism the Mr. Mahoney’s firm delivers.”

City of Billings
Patrick M. Weber
Finance Director

“Mahoney and Associates has been preparing the City of Medford annual cost allocation for several years. It is a complex calculation that requires review and adjustment every year. The City of Medford is pleased with the product as well as the manor in which it is produced and therefore looks forward to continuing work with Mahoney and Associates in the future.”

City of Medford
Alison Chan
Finance Director