Susan P. Clower

Chief Financial Officer

Mrs. Clower is a certified public accountant with over 19 years of experience in the accounting field, the last 15 of which have been in management accounting. Her duties have included the responsibility for financial, accounting, and administrative functions. These responsibilities include monthly financial statement preparation, cash management, employee benefits administration, supervision of accounting and administrative staff, budgeting, fixed assets, office management, as well as development and implementation of policies and procedures. Her accumulated industry experience includes the engineering field, non-profit sector, and retail industry.

As LACO’s CFO, Mrs. Clower serves as part of the management team, is responsible for the management of the accounting functions, and she assists in risk management activities. Mrs. Clower also assists on selected projects, the most recent being in the development of water and sewer rate studies for a local community services district.


Humboldt State University – B.S. Business Administration 1994, Magna cum Laude

Continuing Education

California Society of CPA’s Continuing Professional Education

Registrations and Certifications

Certified Public Accountant California 77272

Certified Global Management Accountant

Professional Memberships

American Institute of Certified Public Accountants

California Society of Certified Public Accountants

Phi Kappa Phi, Humboldt State University Chapter

  • Home Office: Eureka, CA

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