FCS Group offers a range of complementary services to cities throughout Oregon in three practice areas: Utility Rates and Financial Services (including SDCs for all eligible services); General Government Revenue Enhancement; and Management Consulting.

For 25 years, Merina & Company has provided auditing and consulting service to local governments. We specialize in auditing and consulting services to the municipal sector. Our staff is active in a wide variety of government related organizations and stays on top of current issues and best practices. Our goal is to add value in every engagement. Merina's services include: financial audits, performance audits, compliance audits, outsource internal auditing, internal controls evaluation, cost of service studies, rate reviews and consulting.