Update May 20, 2025 9:51 p.m. Clarified that the charges against Cubbison were filed by the the Mendocino County district attorney
Update May 28, 2025, clarifying that Teri McNerlin is related to Chamise Cubbison by marriage. We offer these clarifications when we quote sources on controversial issues.
Chamise Cubbison, Mendocino County’s elected auditor-controller/treasurer-tax collector, is facing significant hurdles following her return to office. The challenges, which center around obtaining transition information from CEO Darcie Antle’s office, follow the dismissal of a criminal case filed against her by the Mendocino County district attorney and the restoration of her elected powers by the Board of Supervisors.
According to a May 19 letter addressed to the Board of Supervisors from Cubbison’s attorney, Therese Cannata, the problems Cubbison has encountered since returning are “daunting.” Cannata described a transition memo prepared by Assistant CEO Sara Pierce as “hastily prepared” and “wholly inadequate.”
When Cubbison asked about additional transition meetings, Antle told her she would need to submit questions to Pierce in writing, according to Cannata. Cubbison said she has attempted to follow that process for several weeks. Her attorney outlined several concerns:
- Processes developed and implemented by Pierce were not documented and are known only to her.
- Changes Pierce made to the county’s accounting structure, financial statements, and transaction processes remain opaque.
- The filing system used by Pierce has not been communicated, requiring Cubbison to spend part of each day locating files, reports, spreadsheets, and other essential documents.
- Auditor’s office staff, including the assistant auditor, are unable to locate the relevant information or answer Cubbison’s questions.
- Pierce stored files on her personal drive and has not provided specific documents “called out” in requests.
Cannata said Cubbison is not trying to “unduly disrupt” Pierce’s work or “disrespect” Antle’s authority but is seeking to address a serious problem. “There are no manuals or SOPs to guide her at this point,” Cannata wrote. “She is dependent on the recollections of her staff, and they report that Ms. Pierce did much of the work on her own — perhaps in consultation with CEO office staff, but certainly not with the auditor-controller’s office staff.”
Cubbison alerted the Board of Supervisors to these issues on May 6, warning that she needed Pierce’s cooperation to close the year-end books and begin the external audit by early September. “The only way we will meet those dates is if Sara Pierce is made available to me directly,” Cubbison said. “In addition, Sara Pierce will need to be authorized and willing to sign the management representation letter and the Annual Comprehensive Financial Report (ACFR) with me.”
Supervisor John Haschak, chair of the Board of Supervisors, responded on May 13, stating that the ACFR and management letter were Cubbison’s “responsibility pursuant to California Government Code section 53891(a) as the officer in charge of the financial records of the county.” Haschak asserted that the Board of Supervisors “does not believe these are reasonable requests.”
Haschak said Cubbison could instead enter into a consulting contract with the Regional Government Services Authority and CliftonLarsonAllen, a Novato-based accounting firm. He reiterated Antle’s directive that questions for Pierce be submitted in writing.
Haschak added both Cannata’s letter and his response to the board’s May 20 agenda. Speaking at the meeting, he said his goal was to be “fully transparent with the board and the public.”
Pierce also spoke at the meeting, at times appearing close to tears, and defended her tenure as acting auditor-controller/treasurer-tax collector. She said she reorganized the office, hired additional staff, closed three fiscal audits, finalized three more, and entered years of historical data into the county’s financial system. She also said she began documenting policies and procedures to use the accounting software “more efficiently and effectively.”
Pierce admitted saving draft documents to her personal drive but clarified that she had not saved files to her home computer.
She said she has consistently responded to Cubbison’s questions but noted that her current roles—as purchasing agent, acting assistant CEO, and more—make it “not feasible for me to take on additional roles.”
Responding to Pierce, Cubbison clarified that “several of those audits that were completed under Ms. Pierce had already completed their fieldwork and drafted their draft reports while I was still in office. So I think it’s a misconception to believe Ms. Pierce completed all six audits while I was out of office.”
Cubbison also criticized the challenges of working with a purchasing agent who declined to meet for scheduled discussions, contrasting it with past experiences. “I have always had the ability to call them to ask them for an urgent, immediate Teams discussion about items related to purchasing,” she said.
Public comment on the letters was sharply critical of the board. Resident Theresa McNerlin traced Cubbison’s current difficulties to the board’s “irrational decision” to press charges against Cubbison when she had done nothing wrong. “You can’t acknowledge you made a mistake and try to move on,” McNerlin told the board.
McNerlin also criticized the county’s response to a civil lawsuit filed by Cubbison seeking back pay. The county has asked for a change of venue to Marin County, a move McNerlin said signals a decision to fight the lawsuit rather than settle. She noted that damages could be higher in Marin County, where the median household income is $143,000, compared to $65,000 in Mendocino County.
Following remarks from both Cubbison and Pierce, the Board of Supervisors declined to formally accept Haschak’s letter.
“Maybe the letter sparked the conversation that we had here today, and that’s great,” said Supervisor Bernie Norvell. “But we’ve heard from Ms. Pierce that she’s answered every question. She’s willing to answer every question that continues to come. It seemed as if Ms. Cubbison was fine with that process.”
