Abraham & Gaffney, established in 1991, is an accounting firm offering accounting, auditing, health care consulting and tax preparation services. The firm offers various auditing services, including financial and grant compliance audits, independent monitoring, cost allocation plans, financial procedures analysis, accounting software installation and consulting and fiscal management. Its business services include compilation of financial statements, payroll compliance services, business improvement consulting, accounting systems development and strategic marketing planning, analysis and implementation. The firm offers tax preparation services for corporate, individual, partnership and trust return, year-end tax planning, internal revenue service audit representation and notice response letters. The firm has offices in St. Johns, East Lansing and Rochester Hills, Mich.