Public Housing Accounting Specialist

Phone: 215.416.6798  |  Fax: 215.368.8368  |  Email:

Our Team

Our team members all have extensive industry knowledge along with industry specializations including the CPA professional designation, practical internal and external experience, and financial and accounting management. We are uncompromising in requiring that each team member has an extensive understanding of the housing authority operating model, including: funding mechanisms, compliance, front line operations, significant accounting policies, and financial reporting standards adopted by housing industry.


Roman Kubas, PHM, President

Qualifications:  Roman Kubas is a co-founder of Kubas Keller Associates. Roman has over 25 years’ experience assisting housing agencies on an array of financial, fiscal and management issues, having consulted housing and nonprofit organizations since 1989.  He has provided technical assistance in all areas of financial operations for numerous Housing Authorities, including hiring and training of financial staff, development / preparation of the operating and Section 8 budgets, coordination with independent auditors, and development of internal controls for the safeguarding of assets. In addition, Roman has assisted Housing Agencies with various aspects ranging from tenant file review to financial statement presentation for Low Income Tax Credit projects.

Roman is involved with assisting our Housing Authority clients in all aspects of project based asset management, year-end closing,  and operating budget preparations.  In addition, he is provided technical assistance in a wide-range of financial and management areas.

Roman is also providing support in the area of energy performance contracting; including ensuring that the utility consumption baseline is fairly accurately normalized.

Prior to forming K2, Roman was a Vice President of the Housing Division at the HJ Financial Group, formerly Heller, Blosky & Dabagian.  In this position, he was responsible for coordinating client services that included budget preparation, year-end closings, preparation of financial statements, development of policies and procedures, monitoring of client’s fiscal operations, conducted audits, and developed training manuals; as well as training numerous individuals nationally.  Roman prepared periodic summary financial and operational reports with recommendations to senior management.  While at HJ Financial Group, Roman had the opportunity to work with a number of housing authorities and non-profits.  He specialized in the housing the housing industry for over 15 years, developing initiatives and creating liaisons with HUD and other consulting firms.

Roman is a magna cum laude graduate from Spring Garden College with a Bachelor of Science degree in Accounting.


Anthony Palmer, CPA, Associate Director

Qualifications: Tony has nearly 20 years of experience encompassing HUD accounting, auditing, budget preparation including operating subsidy calculations, year-end closings, operational reviews and transactions analyses, training regarding accounting and budgeting, design of accounting systems, and development of accounting procedures.

Tony’s activities focus on optimizing PHA resources in financial operations and automated processes.  Projects involve identifying opportunities for additional subsidies, evaluating financial and automated operations, recommending system changes, assisting implementation, and maintaining HUD compliance.  He has a wide knowledge of HUD regulations governing operating subsidies, PHAS, leasing, and occupancy; a grasp of computer application techniques and limitations; plus a practical down-to-earth viewpoint.  Tony has supervised many major projects, served in the capacity of finance director for several agencies, assisted many agencies in year-end closings, and performed financial assessments ranging from small to large PHAs.

Prior to joining K2 in 2004, Tony was an associate of the Housing Division of HJ Financial group.  In his position there Tony was an integral part of the team that converted Housing Authorities to the current GAAP accounting.

He has managed both small and large engagements, many of which involved complicated and technical issues and coordinating varied professionals.

Tony is a member of the American Institute of Certified Public Accountants.

Education: Bachelor’s degree in Accounting, Kutztown University


Katherine Sauer, Associate Manager

Qualifications: Katie has over 15 years of experience in the public housing industry.   Katie has served as the Accounting Manager of two large agencies reporting directly to the CFO and has sat as the Interim CFO overseeing the Finance, IT, Purchasing and Procurement Departments.  She has been involved in all facets of the financial operations of a housing authority.   Her experience has included grant reconciliations, accounts payable, year-end closing and audit support, financial statement preparation, operating budget preparation, and annual recertifications.   Katie has a highly hands-on approach to managing our client services.  She has worked on projects such as site-based conversions, software implementations, banking consolidation, and the automations of rent collection and payroll.

Prior to joining K2 in 2008, Katie worked for both the Newark Housing Authority and the Housing Authority of the City of Pittsburgh.  While at these HA’s Katie served as interim Finance Director, Accounting Manager and Tenant Accounting Manager.

Education: Bachelor’s degree in Accounting, Robert Morris University


Toni Simmons, Senior Associate

Toni is an associate with the firm and has worked for over 10 years as our primary administrative staff person; along with, providing bookkeeping support (including billing, payables, and other internal financial matters) and maintaining the firm’s books of accounts.  She also provides accounting and consulting services for our housing authority clients.  In this capacity, she has assisted in year-end closings, FDS submissions, account reconciliations, and various other special projects.



The DeBeary Group, a former MBE certified organization

Marc DeBeary, Owner & Contract Employee

Qualifications:  Marc has over 20 years of accounting and consulting experience in the housing industry on engagements ranging from fee accounting, compliance reviews, and management assessments, and training.  He has extensive experience working with Public Housing Authorities on financial and management operation issues.  He has worked with Executive Directors, Finance Directors, Section 8 Coordinators, and Boards of Directors on housing related topics.

Marc has extensive hands-on experience managing small, medium and large agency projects, as well as implementation and training.  His experience covers all aspects of housing agency operations, from budget preparation through monthly transaction entry to year-end closeout, as well as running finance departments on an interim basis.

He has project experience as a fee accountant, consultant, trainer, coordinator, and auditor with a strong orientation of internal controls, policy and procedure development, and staff training.

Marc has provided consulting on a wide range of complex accounting and technical issues including account analysis, operational reviews, and subsidy recaptures.  He has reviewed maintenance operations, procurement processes, and financial systems.  In addition, he has performed audits and reviews of financial operations for resident organizations/councils, and assisted clients with project-based budgeting and accounting implementation.

Education: Bachelor of Science in Business and Accounting, University of Pittsburgh