By Investigative Reporter, Linda Sutter – July 23, 2025 Crescent City, CA — Financial consultant Sandra “Sandy” Moreno, hired by the Crescent City Harbor District at a taxpayer-funded rate of $50 per hour, continues to rack up charges that raise more questions than answers. And this time, it’s not just the invoices—it’s the cover-up. Recent billing records show Moreno invoiced the District for 1.5 hours to attend a court hearing on a demurrer—a legal matter in which she is not an attorney, paralegal, or party. She also billed for 6.5 hours spent reading text messages related to current Harbormaster Mike Rademaker. Yet none of these activities were reported out publicly, nor were the contents of the text messages disclosed. Even more alarming: Her invoice was approved by the Harbor Board—despite the fact that she listed the wrong harbormaster’s name. Instead of referencing Mike Rademaker, who currently holds the position, Moreno referred to Charlie Helms, who served as Harbormaster more than five years ago. Not one board member caught the discrepancy. The oversight suggests either alarming negligence or willful ignorance by a governing body already under scrutiny for its financial mismanagement. Further complicating matters is Moreno’s claim that she operates under the authority of Certified Public Accountant (CPA) Steven Denny, thereby giving her legal cover to conduct the kinds of complex financial analyses typically reserved for licensed CPAs. However, Denny’s contract with the Harbor District expired in April 2025—leaving Moreno with no CPA supervision at all. Her own contract is set to expire July 30, 2025. Moreno’s lack of candor doesn’t stop there. When questioned about the District’s practice of issuing employee loans and advance pay using government funds, Moreno refused to offer any public explanation. She has similarly withheld information about “employee appreciation gifts” and other financial perks not disclosed to the public. This secrecy stands in direct contrast to her earlier statements promising improved transparency and reform. Ironically, Moreno has expressed concern about the Harbor's legal costs—yet her billing of $50 per hour to attend court hearings and review private text messages directly contributes to what some are calling the misuse of public funds. Moreno’s silence on key financial matters, coupled with her misleading justifications and questionable billing practices, have led many to conclude that she is no longer serving the public interest. Instead, she appears to be reinforcing the dysfunctional status quo, led by her close ally Harbormaster Mike Rademaker. Behind the scenes, there is speculation that these moves are part of a broader strategy to appear financially competent to the USDA, in hopes of having the Harbor’s $5 million federal loan obligation forgiven. But with zero transparency and mounting ethical questions, the Harbor District’s leadership is digging itself deeper into a credibility crisis. Additionally, to make matters worse a check for 153,000.00 was authorized by the board to pay a portion of their insurance. However, Moreno took upon herself to scrap the check, and finance the insurance by writing a 33,000.00 dollar check and paying 12,000.00 per month for the next 10 months plus a finance fee of 5,500.00, which was not approved by the board. The people of Crescent City deserve accountability. What they’re getting instead is a consultant who can't even name the current harbormaster, a Board that rubber-stamps her invoices, and a financial narrative built on omissions, confusion, and obfuscation.