David M. Tellier is a Partner in the Audit and Assurance Group at Nawrocki Smith LLP. With over 25 years’ experience in public accounting, Mr. Tellier has served the governmental, not-for-profit, and for-profit sectors. He specializes in audit and attestation services for not-for-profit and governmental entities including Uniform Guidance and employee benefit plan audits. Mr. Tellier has managed engagements varying in size, nature, and complexity. These engagements have included townships, villages, school districts, health and welfare organizations, foundations, educational institutions, religious organizations, employee benefit plans, closely held companies, manufacturing companies and American subsidiaries of large international manufacturing concerns. Working within this vast array of clientele has enabled Mr. Tellier to generate audit strategies suited to the unique circumstances of every engagement and timeframe. In addition, Mr. Tellier regularly presents to audit and finance committees and boards of directors relating to results of audit engagements, management letter comments and required auditor communications.