Hal Carroll, Managing Partner

Hal has over 30 years of providing audit services to credit unions. Hal began his auditing career in 1978 joining a regional California CPA firm that was formed by individuals who had been auditors at the California Credit Union League.  This firm was destined to become the largest CPA firm auditing credit unions in the country.  Hal was the tenth employee hired, began as a first year associate, and became a partner in 1988.  The firm went through many name changes and was last called O’Rourke, Sacher & Moulton.  The firm had expanded with offices in Brisbane, Los Angeles, Seattle, Boston and Dallas and employed over 100 employees.  In 2001 the firm merged with McGladrey & Pullen, the fifth largest CPA firm in the nation.  At the time of Hal’s departure in 2006, the credit union division within McGladrey served more than 750 credit unions nationwide.  Hal managed the largest number of credit union clients of the 14 partners in the credit union division at the time.

After leaving O’Rourke/McGladrey in 2006, Hal became the President and Chief Financial Officer of San Jose Credit Union.  Under Hal’s tenure at the Credit Union, the capital ratio increased while the Credit Union was making a tremendous investment in rebuilding its infrastructure.  This included adding many new products and services, expanding operations, implementing a marketing function, and adding many new internal systems that improved efficiency and member service quality. 

Hal has been closely involved in the credit union industry for the past 35 years.  The following mentions only some of his experience.  Hal is a graduate of Cal Poly, San Luis Obispo.

  • Member of the AICPA Credit Unions Committee for eight years
  • Faculty Member of the Western CUNA Management School from 2006-2011
  • Speaker at California Credit Union League annual meeting, chapter meetings and chapter Regional Learning Center
  • Speaker at McGladrey’s Supervisory Committee and Board Annual Conference for 25 years
  • Speaker at McGladrey’s CFO conference
  • Guest speaker at: CUNA Supervisory Committee Conference, ACUIA Annual Meeting, CUIAA Annual Meeting, etc.
  • Facilitator of planning seminars
  • Expert witness testimony
  • Liaison with NCUA examiners
  • Merger assistance and Negotiations
  • Fraud investigations and Bond claim support

 


Felix Fan, Partner

Felix performs and manages most of the firm’s internal audit and risk management consulting engagements.  Prior to joining the firm in 2011, he had served in several capacities with McGladrey LLP as a Director, including the performing and managing of that firm’s enterprise risk management and internal controls consulting engagements for credit unions, and directing the credit union internal audit practice for that firm’s Northern California office.  He also comprised a key component of the credit union practice’s thought leadership, providing regular contributions to the annual credit union emerging risk alert publications, and served as a main contributor to the in-house training provided to staff.

Before transitioning to an internal audit and consulting role within McGladrey LLP, he also served as a Senior Manager with O’Rourke, Sacher & Moulton, leading and overseeing audit and attest engagements for credit unions of all asset sizes.  With over 20 years of experience in the credit union industry, he has developed a thorough knowledge of various credit union issues encompassing the lending, finance and operational areas.

Some of Felix’s fields of expertise include enterprise risk management, indirect lending, risk-based lending and pricing, credit scoring systems, real estate lending, collections, investments, asset liability management and accounting systems infrastructure.  In addition, Felix has performed a number of fraud investigations on behalf of credit unions.  He has also spoken at conferences and seminars on topics covering various operational and internal control issues affecting credit unions.

Felix is a Certified Public Accountant (CPA), licensed in the states of California and Nevada, and is a member of the American Institute of Certified Public Accountants (AICPA).  He is also a Chartered Global Management Accountant (CGMA), and a Certified Technical Guideline Auditor (CTGA) with respect to TR-39 PIN Security and Symmetric Key Management.  Felix graduated with a Bachelor of Arts in Business Economics from the University of California, Santa Barbara.


Mike Delehant, Partner

Mike is responsible for managing and performing the firm's internal audit and risk advisory services primarily relating to information security and regulatory compliance. He has over 20 years of experience in the financial institutions industry - focusing on credit unions and small community banks. 

Prior to joining the firm, Mike was the Chief Risk Officer for Simplicity Bank where he managed the institution’s internal audit, regulatory compliance, enterprise risk management, and credit administration functions.  While there, Mike assisted the Board and management in developing a risk management committee and charter, and implemented enterprise risk management policies, procedures, and monitoring reports for various key risks and risk domains.  He overhauled the credit administration department to effectively manage and monitor the Bank’s commercial real estate portfolio.  Mike also incorporated risk management processes into the ongoing internal audit and annual Sarbanes-Oxley Act Section 404(b) programs to ensure that critical areas of the Bank’s operations were appropriately identified and addressed.  

Mike also spent a combined 12 years between McGladrey LLP and O’Rourke, Sacher & Moulton where he performed a variety of services including financial statement attestations, internal audit engagements, information technology and security consulting, and enterprise risk management services.  As a Director with both firms, Mike developed audit and risk assessment programs and helped start-up O’Rourke Sacher & Moulton’s information technology consulting division.  He also specialized in credit and interest rate risk-related assessments, and  managed a number of longer-term client projects that involved areas such as electronic services settlement balancing procedures, general ledger account reconciliation procedures, information technology regulatory compliance and strategic assessments, and enterprise risk management assessments.  

Mike is a Certified Public Accountant (CPA), licensed in California and is a member of the American Institute of Certified Public Accountants (AICPA).  He holds a Chartered Global Management Accountant (CGMA) designation and Certified Information Technology Professional (CITP) credential through the AICPA.  Mike graduated from California State University, San Bernardino with a Bachelor of Science in Business Administration with a concentration in accounting.  


Steve Jost, Principal

Steve leads our Technology Consulting Group. This group re-negotiates Credit/Debit/ATM Card, Digital Banking and Core Processing agreements. In addition, they lead technology evaluation searches for Core Processing and Digital Banking. They have helped our clients, ranging in assets from $50 million to over $1 billion, realize substantial savings and tightly define all go forward costs and business issues.  Steve and his group have years of experience with all the major credit union technology companies.

Steve’s 35 year professional career has been exclusively in the credit union industry. He started his career and spent three years working for O’Rourke Accountancy Corporation as a Senior Auditor responsible for auditing the internal controls and financial operations of credit unions. He joined ULTRADATA when the company was in its startup mode and spent ten years running a number of operational areas including Installations, Customer Support, Development, and finally served as Senior Vice President Management Services. Management Services comprised of leading operational reviews, working directly with customer’s senior leadership teams on strategic issues, customer consulting engagements and assisting in new sales strategies.

Steve also spent a combined 20 years with Fiserv and FIS running all aspects of Sales, Marketing and Account Management. His responsibilities through the years included contract negotiations such as third party business agreements, serving as the corporate representative on Customer Advisory Boards, advertising, marketing, creating pricing proposals, creating new core agreements and card agreements, and expanding Fiserv credit union core solutions into Canada. Steve also has a complete understanding of the CRM process and sales culture methodologies in today’s highly competitive financial services market.

Steve has given numerous presentations at customer conferences, written white papers that were published in credit union periodicals, and served on technology committees. He has a thorough understanding of all aspects of the Agreement process as he has negotiated over 200 agreements. His relevant experience enables him to focus on the business issues that can save credit unions substantial savings both up front and over the term of the agreement.

Steve graduated from San Jose State University where he majored in Business Administration with a concentration in accounting.