David Randel


1996 to Present
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Mr. Randel is a California Certified Public Accountant and a partner with VTD.  Mr. Randel’s expertise is focused in the area of governmental audits – primarily with K-12 school districts, county offices of education and joint powers authorities.

By focusing his attention and expertise within the governmental environment, Mr. Randel is able to provide focus to his clients on the changing State Compliance requirements, financial statement reporting and presentation and Federal compliance under the Single Audit Act and OMB Circular A-133.  The additional dollars flowing to California educational entities through the federally funded American Recovery and Reinvestment Act (ARRA) program has created a complex compliance environment for our clients.  Mr. Randel has worked to ensure these funds are audited to provide accountability and transparency to the oversight agencies and to the public.

Mr. Randel has provided advisory services and training to his clients in the areas of student attendance accounting, Associated Student Body funds accounting and reporting as well as categorical fund accounting.  In providing these training and advisory services, Mr. Randel is able to better prepare his clients for the audit process.

Mr. Randel annually attends the School District Audit Conference prepared by the CalEducation Foundation.


Mr. Randel is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants (CSCPA).


Bachelor of Science, Business Administration – Accounting | California State University, Fresno