Headquartered in Sacramento, California, and recently expanded to Dallas, Texas, our company is a nationally recognized, innovative regulatory and governmental management consulting firm specializing in governmental accounting and regulation.
Our outstanding team has the credentials and experience to help you get to where you want to go.
Kenneth J. Ramos, CFE, CFS, CICA, CGFM|
Director and Founder
A co-founding partner of Millennium Consulting, Mr, Ramos, a Certified Fraud Examiner and Certified Fraud Specialist, brings 22 years experience of governmental and private sector experience as an auditor and consultant. Experience includes conducting, managing and overseeing financial related, performance, internal and compliance audits, financial related studies and program evaluations. For 13 years prior to starting the firm, he was a former California State Auditor with the Department of Corporations, the California State Controllerís Office (SCO), noted as one of the most highly regarded independent audit operations in the nation, The Department of Transportation, and the California Department of Motor Vehicles and in the private sector with Sjoberg Evashank Consulting a performance audit based firm, as well as with a local public accounting firm.
Mr. Ramos began his career with the California Department of Corporations conducting financial related and compliance audits of the thrift and loan industry. He was an integral part of uncovering fraudulent schemes with the use of junk bonds. During this time he trained Federal Bureau of Investigation special agents on the finer points of auditing and documentation requirements for financial investigations.
It was in his term with the State Controllerís Office that his experience included auditing with the Federal Emergency Management Agency (FEMA) conducting disaster related audits which included the Loma Prieta and Northridge earthquakes, firestorms of the Oakland Hills, and mudslides of Southern California. Interaction with Engineers, emergency crews as well as FEMA and Office of Emergency Services (OES) executive management enabled the team to start designing audit programs and reviews to take into account disaster mitigation and cost capturing of disaster related items.
Further experience within the SCO enabled Mr. Ramos to become one of the most highly recognized auditors of the oil and gas program uncovering millions of dollars of underpayments of federal royalties to the federal governmentís Department of Interior and Department of Energy. He led and managed audits of independent oil companies and highly integrated major companies which included Exxon, Mobil, Chevron, Texaco, Phillips, and Shell oil companies.
Audit scopes included the analysis and review of pipeline and processing facilities, refineries and offshore platforms, and participated as a member of the national team that addressed the undervaluation of crude oil in California.
For the Department of Transportation, Mr. Ramos supervised and led in the performance of financial related, compliance and performance audits of Proposition 108 and 116 bond funds allocated to Mass Transportation Railroad Capital Outlay Projects. Specifically, he led audits of Amtrak, San Francisco Municipal Railway, Southern California Regional Rail Authority (Metrolink), San Diego Metropolitan Transit Development Board, and the San Bernardino Associated Governments. These financial related and performance audits were conducted in accordance with OMB A-133 and A-87 federal directives as well as Generally Accepted Governmental Audit Standards.
Further, Mr. Ramos has led and supervised internal and forensic audits. For the State of California Department of Motor Vehicles he led in the performance of the SAM 20000 audits of internal controls for efficiency and effectiveness as well as the safeguarding of assets. In this time he conducted investigative audits of personnel, fraud, and the theft of identity by DMV employees.
Since its inception in November 1998, Millennium Consulting has successfully completed several large performance/internal reviews, evaluations and consulting engagements, covering such diverse areas as oil and gas pipelines and processing plants, transportation and rail services, and governmental regulatory oversight, Moreover, the firm has assisted other clients in strategic planning, organizational development, human resource activities and financial management.
Although he has left public service, Mr. Ramos remains involved in numerous professional and civic organizations. He is currently a member of the Association of Certified Fraud Examiners, the Association of Certified Fraud Specialists, the Institute for Internal Controls and the Council of Petroleum Accountants Society.
Mr. Ramos has earned a Bachelor of Science degree in accounting from the University of San Francisco and an Associate of Science degree from Canada Junior College. Ken also holds certifications as a Certified Fraud Examiner, Certified Fraud Specialist, Certified Internal Controls Auditor, and a Certified Governmental Financial Manager.
David L. Darouse
David Darouse joins Millennium Consulting, LLC as a Senior Project and Audit Manager and will be Senior Office Manager of Millenniumís new Dallas, Texas office. Mr. Darouse brings over 33 years of oil and gas auditing and litigation support to the firm and is nationally known as an expert on federal and state oil and gas royalty regulations and issues.
Along with his expert knowledge of federal and state regulatory issues gained through working with the State of Louisiana, he has experience within the oil and gas private industry in the area of regulatory audits and litigation support. Because of the this great range of diversity within the public and private sector Mr. Darouse brings Millennium Consulting, LLC a professional, broad, and impartial view of both federal and state oil and gas regulation and leasing provisions.
Prior to joining Millennium Consulting, LLC, Mr. Darouse spent over 30 years with the Louisiana Department of Revenue and the Louisiana Department of Natural Resources. During this time Mr. Darouse held positions as an oil and gas royalty field auditor, audit supervisor, and audit manager.
Mr. Darouse remained with the State of Louisiana until 1998 when he accepted a position at Mobil Exploration and Production as a Senior Litigation Support Accountant with responsibility over the Department of Interiorís Minerals Management Service royalty audit program along with responsibility over various other state and private royalty owner audits. Mr. Darouse stayed in that position until 1999 when he returned to his position at the State of Louisianaís Department of Natural Resources subsequent to Mobilís merger with Exxon. It was during this time Mr. Darouse was promoted to Manager of Gas Plant Audits until his retirement in September 2006.
This diverse and very specialized career has allowed him to become an expert in the area of forensic accounting and auditing of both integrated and independent oil and gas companies for the purpose of computing accurate federal, and state royalties taking into account numerous and complex governmental regulations and the highly controversial commodity value and allowance rules. It is within these areas that Mr. Darouse will aid Millennium Consulting LLCís clients as a litigation and royalty accounting consultant in royalty matters for state and federal properties. This background along with his distinguished career as a Manager with the State of Louisiana makes him an excellent fit for Millennium Consulting and its clients.
During Mr. Darouseís career he has sat on many committees and subcommittees representing not only the State of Louisiana, but in some cases, all the oil and gas producing states who have auditing contracts with the Minerals Management Service. Some of the positions he has held include Louisianaís representative since 1989 on the State and Tribal Audit Committee (STRAC) and Louisianaís representative on the Department of the Interiorís Royalty Policy Committee (RPC). He was the STRAC representative on numerous rules and policy teams the MMS has organized including the Crude Oil Regulation rewrite team, the Gas Contract Settlements Policy Team, and the FERC 636 rule writing team. In addition, Mr. Darouse has served on committees of the RPC such as the Oil Valuation subcommittee, the Gas Valuation subcommittee, and its Audit Methodology subcommittee. Mr. Darouse currently sits on the Rocky Mountain Mineral Law Foundationís Program Committee for its Bi Annual Special Institute on Federal and Indian royalty issues. He has also addressed the Special Institute on the subject of Oil Valuation in 1998.
In addition to auditing royalties, and supervising and managing royalty programs, Mr. Darouse has extensive experience in litigation in areas such as gas valuation, oil valuation, and plant processing issues, as both a deponent and an expert trial witness.
During his long career Mr. Darouse has played an instrumental part in the Stateís audit efforts of companies such as Mobil, Texaco, Chevron, Amoco, Phillips, Exxon, Shell, Kerr McGee and literally hundreds of other oil and gas companies, both large and small. His efforts have been instrumental in collecting over $500,000,000 in additional royalties for the State of Louisiana and well over $100,000,000 dollars in additional royalties for the federal government. Mr. Darouse was one of the stateís principle trial witnesses in its oil revaluation lawsuit against Chevron in March 2004, a case won by the state with a jury award of over $102,000,000. He has participated in and helped facilitate over seventy five settlements during his career at the state. During his tenure at Mobil he facilitated the settlement of a case that had been in litigation for years. His skills in negotiating reasonable settlements will be an important benefit to our clients. In addition Mr. Darouse has been project manager over numerous contract audits performed by outside auditors under contract with the state over the years and has seen these projects through to successful conclusion.
Mr. Darouse obtained a Bachelor of Science degree from Louisiana State University with a major in Accounting. He has been active in a teaching role as well as an auditing role over the years. In addition to classes Mr. Darouse has taught at the Department of Natural Resources, he has given classes to the State and Tribal auditors , to the various MMS regional offices (Houston, Dallas, Lakewood, Tulsa, and Oklahoma City) and to the Audit Committee of the Western State Land Commissioners.
Jeff Beeson, CIA, CGFM
Jeff Beeson is a Senior Project Manager with Millennium Consulting and brings nearly 20 years of experience managing and performing a wide array of projects, consulting engagements, financial related, governmental, performance, and compliance audits and analysis. Since joining Millennium Consulting, LLC, he has led reviews of such diverse areas and complex assignments as oil and gas pipeline cost audits, review and assurance projects of oil and gas processing plants, calculating actual cost oil and gas transportation rates, and performing internal control reviews of the adequacy of controls for major integrated oil and gas companies.
As a former lead auditor with the State Controllerís Office, Jeff led numerous complex audits with the Federal Emergency Management Association (FEMA) and has collected millions of dollars on erroneously spent federal and state funds. After completing these FEMA audits he assisted with FEMA Inspector General Office and the Federal Bureau of Investigation agents in their subsequent investigations of improperly obtained emergency grant funds. Around this same time, Jeff conducted Environmental Protection Agency clean water grant audits with the State Controllerís Office. One such grant audit recovered over $5 million to federal government for the failure of a recipient to comply with special grant conditions and was reported in the Congressional Quarterly.
Jeff went on in the State Controllers Office to lead MMS royalty audits for over six years. During this time he developed methodologies for assessing the commercial viability of oil wells. His methodology combined obscure lease agreement and Code of Federal Regulations criteria to identify hundreds of thousands of dollars of understated federal and state oil royalties. He conducted pipeline allowance and gas processing allowance audits in conjunction with revenue royalty audits of many major oil companies including Shell, Unocal, Exxon, Chevron, Amerada Hess, Santa Fe Energy, and Freeport-McMoRan.
In 1997, Jeff undertook a new assignment with the up-start quasi-governmental homeowner earthquake insurance company called the California Earthquake Authority (CEA). Because the CEA was statutorily restricted to 25 employees most services had to be outsourced and it was these varied outsourced contracts which were audited. Jeff became skilled at designing and refining one-off audit programs because each assignment was specific and unique. One standout project was a complex computer control and data validation audit of the data repository firm, Policy Services Management Corporation. Some of the procedures included running test policies through the data validation controls to ensure only reasonable data was posted and others were appropriately rejected. Another set of tests encompassed auditing around the database for completeness of data posting and exception reporting. To facilitate these tests Jeff designed queries to the IBM AS400 system via IBM client access which enabled pin-point trouble shooting of the database. He analyzed the personnel structure and assignments, emergency recovery plans, and hot site back-up procedures. The results of these tests and procedures were safer and more reliable informational assets for CEA. Other assignments at CEA included contract compliance audits of investment management, investment bank, reinsurance, and earthquake risk modeling contractors. Lastly, Jeff designed and performed fiscal and policy compliance audits for participating insurers, USAA and Farmerís Insurance, who offered CEA policies.
In 2000, Jeff was recruited to become a sworn peace officer for the California Office of the Inspector General. As a Deputy Inspector General, Jeff led segments of extremely thorough performance audits and reviews of some of the most dangerous youth and adult correctional facilities in the State of California. As part of these reviews, he has assisted clients in improving effectiveness and achieving efficiencies, revising performance benchmarks to align with strategic plans, and strengthening fiscal management. Additionally, he conducted very sensitive special audits of the internal affairs offices of the California Department of Corrections and the California Youth Authority. His work has been presented in State Senate hearings and been integral to the federal court special master assessing the performance of the California Department of Corrections. He is a skilled administrative investigator and has conducted some of the Inspector Generalís most sensitive cases. Further, Jeff is highly skilled in self defense and use of force techniques including chemical, baton, and firearms.
Jeff earned a Bachelor of Science Degree in Business Administration with an Accounting concentration from California State University, Hayward. He is a Certified Internal Auditor and holds a certificate as a Certified Governmental Financial Manager.