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Byron Manning is an Arthur Anderson Graduate
Payroll & Payroll Processing Services
Auditing Services
The Philosophy
Manning Accounting and Consulting Services, LLC (MACS) was established in January of 2013 by Byron R. (“Bye”) Manning, CPA with the intention of providing the personalized, friendly service of a small town business but with the knowledge and experience you would expect of a big city accountant.  Bye has been a Certified Public Accountant since 1989 and has a rounded experience in the accounting field having worked in the private sector, the public accounting sector, and the governmental sector.

The Experience
Bye has spent twelve years in private business where he understands what it is to build a business and the accounting issues that come with it – making a payroll, cash flowing an operation, obtaining financing from banks, meeting reporting requirements, and dealing with government regulation.  Private industry has its own unique issues and needs and having lived it enables him to understand the issues that you are experiencing.

Four years in the public accounting sector performing audits of various industries and governmental agencies has helped him build a strong background in analyzing, reviewing, and building strong internal controls for public or private organizations.  He also understands the requirements that exist in auditing an entity and putting together the financial statements of an organization.  While auditors are almost never popular people, Bye has learned how to help people understand the need for a good audit.  A good smile can be infectious, even when it’s coming from an auditor.

Being audited is a necessary evil in the minds of many.  Bye was actually audited for ten years while he was the Executive Director of Finance and Business Operations for Central Consolidated School District (CCSD), so he fully understands what it means to be on the opposite side of the desk from an auditor.  He brings this understanding to his own audits.  He does understand what you are going through and tries to work that knowledge and experience into how he approaches an audit and what he expects of a client during an audit.

The People
What makes MACS special though are the people who make up the team.  Many of Bye’s former department heads at CCSD have joined with him to provide clients a vast pool of knowledge in governmental accounting.  Their knowledge covers all areas including payroll, purchasing, Federal funds maintenance, financial statement preparation, cash reconciliation and maintenance, budgeting, capital asset recording and tracking, and PED reporting.

Bye believes that the combination of the firm’s experience in the private business world, the public accounting world, and the governmental world allow them to understand issues from both sides of the table.  They understand the requirements of financial reporting but also understand what constraints exist on governmental agencies and their staffs.  He and his staff have lived in that world; they know Federal and State laws and regulations and know what procedures are required and what safeguards must be in place.  They don’t only understand the accounting entries that are required, they understand how to review and analyze their effectiveness and appropriateness.

The Request
We ask that you consider our organization when you are looking for someone to perform your next audit or review of your financial statements; when you are trying to decide how to better manage your charter school’s business operations; when you need advice on how to make your operations more efficient and effective; when you need someone to process payroll or manage your bookkeeping needs.  We have the experience of two CPAs and staff with over 90 years of combined experience in financial matters to meet your needs in the private and public sectors.

The Promise
Experience like the big firms while providing the friendly atmosphere of a small town country store is what we promise to provide you and your organization. You won’t just be another number with us.  Service and personalized attention is what we will provide you.  If that isn’t what you receive, I will always take your call to discuss your concerns.

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