Matthew Miller


1986 to Present
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Mr. Miller is a California Certified Public Accountant and a partner with VTD specializing in providing accounting, review, audit and advisory services to governmental entities and not-for-profit organizations.  With over twenty-four years of experience, the depth and focus of Mr. Miller’s practice provides our clients with knowledge of current issues affecting the accounting and reporting of the financial activity to the public, governing boards, management and other oversight agencies.

As the partner in charge of audits of governmental entities, Mr. Miller has focused his expertise with K-12 school districts, county offices of education and charter schools throughout California.  The ever changing regulatory environment for these educational agencies includes the need for up to date compliance requirements for categorically funded programs of the federal and state oversight agencies, financial statement reporting compliance with governmental accounting standards and the interaction with financial accounting standards for not-for-profit charter schools.

Advisory services that are compatible with the audit process while maintaining independence are provided with the perspective of ensuring best business practices and internal control for the district business offices.  Mr. Miller has conducted reviews of student attendance accounting systems and the data processing function for the attendance system, reviews of the reporting process for state school building fund programs compliance, and reviews of the internal control processes of the organizations.  Additionally, requirements for the financial statement audit and compliance reporting for general obligation bonds issued under Proposition 39 are services that Mr. Miller provides.

Mr. Miller has also devoted much of his practice working with Charter Schools and understanding their unique place in the educational landscape of California.  As laws and regulations specifically pertaining to Charter Schools has changed, Mr. Miller has been a leader in providing training and support to the schools.  He also has provided technical guidance to management companies providing administrative support to Charter Schools.

As a trainer, he has provided guidance not only to our clients but to our staff as well.  Mr. Miller is an integral part of our internal training program related to compliance with Single Audit Act requirements of OMB Circular A-133, debt issuance accounting and new accounting standards.  Training provided to clients has included the new accounting standards requirements, internal control best practices and attendance accounting requirements.  Mr. Miller has been a featured speaker for the CalCPA Education Foundation’s annual School District Conference providing insight on Charter School regulations and accounting issues.


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


Bachelor of Science, Accounting | California State Polytechnic University, Pomona