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HomeMy WebLinkAboutFY21-22-SPIRE HAWAII-37June 30, 2021 T of FNMA V I -, - DATc rEC-DAN 3 0 2021 ROUT[ TO: CG'Y TO: rraw� Ms. Deanna Sako, Director of Finance c/o crystallene.pacheco@hawai.icounty.gov County of Hawaii 25 Aupuni Street, Suite 2103 Hilo, Hawaii 96720 SUBJECT: Cover Letter to County of Hawaii Auditing (#37) Dear Ms. Sako: ■ r:JI spire I -Maj, On behalf of Spire Hawaii LLP ("Spire" or "firm"), we are pleased to submit this letter as our expression of interest in providing services in the category Auditing (#37). Category: Auditing MT Full Legal Name and Address of Company: Spire Hawaii LLP 700 Bishop Street, Suite 2001 Honolulu, HI 96813 I will be the firm contact for this solicitation. You may email me at lucas.saying'spirehi.com for future notices. Very Truly Yours, Lucas Sayin, Partner 808.441.2932 lucas.sa)Lin(@spireti.i.com Spire Hawaii LLP 700 Bishop Street, Suite 2001 Honolulu, HI 96813 �raremcnr 0C l)U I&CIc;uirsri� rc) 1'r'oN'i IC _ UdIlinti Service, to ncc (:OLIIVV of I IAWu 11`1, DCP;Irrmcitt Of Finmicc In ire t' sp Statement of Qualifications The name of the firm or person, the principal place of bttsiness, and the location of all of its branch offi-ces in Ha►naii.. Name of the firm: Spire Hawaii LLP Principal place of business and sole location of firm: ?00 Bishop Street, Suite 2001 Honolulu, HI 96813 The age o f the firm and its average number of employees over the past year. Age of the firm: 11 }ears' Average number of employees over the past five years: 15 employees The edircatian, training, and gulf talions of key members of the firm. We believe the qualifications of our client service has been structured to provide the appropriate breadth and depth of professional services necessary to perform the engagement successfully. The engagement will be led by Lucas Sayin, Partner, and the project team is identified below. Other professional staff will be utilized throughout the engagement to complete tasks commensurate with each person's training and experience. The organizational structure we propose for the engagement provides an appropriate blend of project oversight, technical direction, and quality assurance. Training of Personnel All of our professional services employees and partners meet the continuing education requirements set forth in the U.S. General Accounting Office's Government Auditing Standards and continually receive training to improve and enhance their skills in the government sector. Below is a sample of the relevant training opportunities our staff and partners have as a part of Spire. Yellow Book Compliance All Spire personnel assigned to Yellow Book government audit engagements are in compliance with Yellow Book continuing education ("CPE") requirements. The staff assigned to government engagements exceed the 80 -hour bi-annual Yellow Book CPE requirements, which directly enhances their professional proficiency and ability to perform audits and/or attestation engagements. This includes at least 24 hours of CPE in subjects and topics directly related to the government environment, government auditing, or the specific or unique environment in which the audited entity operates. Our team has a proven track record of performing financial and performance audits, as well as providing accounting and consulting services to the private sector, various State of Hawaii agencies, and every count-. I Spire Hawau LLP is the renamed entity that in 2010 acquired the Hawaii practice of Grant Thornton LLP. The Honolulu office of Grant Thornton had been serving Hawaii for over 50 tears. 4 sp ire P-1, is' Expression of Interest June 30, 2021 11Is. Deanna Sako, Director of Finance c/o crystallene.pacheco a hawaiicounty-gov County of Hawaii 25 Aupuni Street, Suite 2103 Hilo, Hawaii 96720 SUBJECT: Expression of Interest to County of Hawaii Auditing (#37) Dear 11Is. Sako: On behalf of Spire Hawaii LLP ,"`Spire" or "firm"), thank you for the opportunity to submit our expression of interest, resume and current statement of qualifications, to the County of Hawai`i's Department of Finance "Department") 2022 Notice to Providers of Professional Services. We are specifically interested in providing services under category #37 Auditing. The pages that follow contain information regarding our qualifications to provide professional auditing services to the Department, as required by the solicitation. Acquired and renamed in 2010, we are a locally owned and managed certified public accounting firm, we continue our tradition of sen-ing Hawaii for over 50 years, originally as Grant Thornton, and now as Spire. We can offer the Department a level of service beyond that available from other accounting firms because our resources and experience are deep. Our resources include local and national expertise. The professionals at Spire have extensive experience with the government sector through performing audits (financial, single, and performance audits), operational improvement studies, and performance reviews of various State and county agencies, as well as accounting ser ices, such as allocation studies, and internal control and procedures documentation. Our goal is to ensure that the Department will receive the highest level of client service possible at a fair price. We trust the Department will see the value in the combination of service and capabilities that is unique to our firm. \Ve arc committed to our profession and always strive for excellence. If future notices are sent or if clarification of our submittal is required, please contact me at: lucas.sayin@spirehi.com. spirehi.com. Very truly yours, SPIRE HAWAII LLP Lucas Savin, Partner 808.441.2932 lucas.sayin(-spirehi,com Spire Hawaii LLP 3 700 Bishop Street, Suite 2001 Honolulu, HI 96813 s ire re Table of Contents Letterof Interest........................................................................................................................3 Statementof Qualifications.......................................................................................................4 The name of the firm or person, the principal place of business, and the location of all of its branchoffices in Hawaii...............................................................................................................................4 The age of the firm and its average number of employees over the past year ......................................4 The education, training, and qualifications of key members of the firm...............................................4 The names, telephone numbers and email address of up to five clients who may be contacted, including at least two for whom sen•ices were rendered during the precedingyear ..........................13 Any promotional or descriptiN-e literature which the firm desires to submit......................................14 A signed, self -certification statement that the firm is not debarred or suspended ..................... Error! Bookmark not defined. Appendix TeamResumes, . — ................................................................ ..... . .. . .. . .... .....:1 spire :0 Expression of Interest and Statement of Qualifications to provide Professional Services to the County of Hawaii Auditing #37 During the Fiscal Year 2022 (July 1, 2021 — June 30, 2022; ■ �r 'tmtemenr OfQLMlitic;ttir�nn ro I'VoVicic _lucliiiszy <eerices [0 rhe spire C omi• of f Llwai`r, Deparriner nt of Fiilance Education and background experience are listed in the resumes in Appendix A. Our primary team members are: • Lucas Sayin (CPA), team leader and partner of the firm, has expertise in financial and performance audits, financial assessments and process improvement. He has provided these services to government and private clients in various industry sectors such as real estate, resort and hospitality, IT and non-profit. Mr. Sayin is the lead for pre- and post award audits of contractors for the State Department of Transportation, rent relief program auditing for the Council of Native Hawaiian Advancement, and Hawai'i public benefits fee audit for the Hawaii Public Utilities Commission. Tyler Kimura (CPA, Certified Fraud Examiner), partner of the firm, has extensive experience in performance audits, financial analysis and forensic accounting engagements for state and county government as well as law firms involved in litigation. Mr. Kimura was the lead auditor for the Kauai County audits of the Department of Public Works Solid Waste Division, Department of Public Works Roads Division, Kaua'i Fire Department, and County of Kauai Disaster related Funding. He has also performed statutory Insurance Examinatiom of AlohaCare, Dongbu Insurance, First Insurance Company of Hawai'i, Hawai'i Medical Assurance Association, Hawai'i 'Medical Service Association, Zephyr Insurance Company, and UHA Health Insurance. • Lani Nakazawa (JD, Certified Fraud Examiner ret.), is an attorney, administrator and auditor with over 25 years of government experience as a branch chief, division head and department head. She has also held senior positions in private business in the State. She has over 10 years of audit experience. Ms. Nakazawa was the lead auditor for audits of the County Building Division, Road Maintenance Project, Fire Station Construction Project, and County Energy Efficiency program. She has over 35 years of experience in collective bargaining and personnel law. Ms. Nakazawa is a retired Certified Fraud Examiner. • Andrea Sablan (CPA, Certified Fraud Examiner), manager, has nine years of public accounting experience specializing in audit. She has worked on audits of private entities, not - for -profits, and government entities. Andrea has participated in five performance audits for nlaui and Kauai at Spire and assisted in various forensic engagements. She also has prior experience as a performance auditor at the CNMI's Office of the Public Auditor. • Diana Fazylova (CPA), manager, has over eleven years of experience in the audit and accounting industry providing services to various companies throughout the United States. At Spire, Diana primarily focuses on delivering audit services for numerous for profit and not- for-profit clients. In the past she has performed and supervised financial statement audits, A 133 audits and various agreed upon procedure services for private foundations, charter schools, social welfare organizations and trade and professional associations. 3 Iwo tit:3tcment of llualitzC,tri«n; rci Pruei�lc-1u�ulut� ;�cr�•i�cs ru rile � / C ouaitr- of I kwai`i, Del�;trtrrient r.af 3�inance Firm Qualifications Spire provides a range of audit, accounting advisory and business services to the Hawaii community. As a firm, we are committed to the professional standards of competence, objectivity, and care in all the work we perform. Our objective is to deliver the services required by our clients as responsively and efficiently as possible with respect to their specific needs, interests, and goals. While we have national and international resources equivalent to the "Big Four" CPA firms through our relationship with Allinial Global, we differentiate ourselves by providing these resources to Hawaii and the Asia- Pacific region through personal partner involvement. Spire has provided numerous financial statement audit, performance audit, and Single Audits under the Uniform Guidance and other auditing services to governmental agencies, involving departments of the executive branch, component units of departments, and fiduciary and proprietary funds. This work includes audits for the State House of Representatives, State Senate, Hawaii Employer -Union Health Benefits Trust Fund, Public Utilities Commission, and the Department of Business, Economic Development & Tourism. We are also performing Federal Acquisition Regulation overhead audits for the Department of Transportation, Highways Division through Agreed -Upon Procedures reports related to its analysis of the overhead rate of architecture and engineering firms pending contract award on federally funded projects. Expertise and credentials The firm, which currently includes four licensed certified public accountants, also has financial professionals and consultants with extensive expertise in a wide range of industries such as insurance, commercial, food manufacturing, government, hospitality, manufacturing/distribution, not-for-profit, professional services, real estate, renewable energy, technology, travel, and transportation services. In addition, we currendi- have two certified fraud examiners, who are experts in fraud prevention, detection, and deterrence. They are able to quickly identify the warning signs and red flags that indicate evidence of fraud and fraud risk, which will enable us to focus our work in the highest risk areas. As an Allinial Global member, we are proud to be an independently owned firm that's pas;ed the high threshold of association membership. Though each accepted firm excels in its own right, the strong relationships developed between peer firms combined with a free and fruitful exchange of ideas ultimately advance all of our service outcomes. Allinial Global provides us with access to flexible, client -centric, and agile solutions of the highest quality—even if those solutions come from beyond the association itself. Through a network of dedicated regional liaisons, Allinial Global provides extensive connections throughout the Americas, EAIEIA (Europe, Middle East, India, Africa), and Asia Pacific. 6 ,11atc11trut of Oualiticatinns to PfoVik ALIJitirtg tirrriccs to the Comm- of Haovai't. Depnruncnt (If I:insutcc Financial Audits s ire re All financial audits below were done in accordance with auditing standards generally accepted in the United States of America ("U.S. GARS") and auditing standards applicable to financial statement audits contained in Gopernmeut Auditing Standards, issued by the Comptroller General of the United States ("GAGAS"). en ��Report Independent Auditors' Report Senate and House of Re resentativea p 2016-2D2( {_OIG -I resent) 2 Hawai'i State Legislature Financial audits 201 1-2012 Report of Independent Certified public Accountant+ (2011.201Z, IndependentAuditor's Report State of Hawaii Public Utilities 2016-202D (2016-2020) Commission, Public Benefits Fee Financial audit 2012-3013 Report of Independent Certified public Accountants '2012=2013' Department of Business, Economic Development & Tourism I inanctal audit 2011-2030 IndcpenJent Auditors' Report Hawaii Hospitality Company l-inanetal audit 2016 present financial Statements and Indepcndenr A1jditorti Report Consolidated I'nnanctal International Travel Company financtal audit 2010 Present Statements and Independent Auditors' Report Hawaii Arts and Education Non- financial audit 2012-2019 Financial Statements and Profit Independent Auditors' Report Defense Engineering Company Financial Audit 2019-2020 Financial Statement and Independent auditor: Report Start-up Technology Company Review of Financial 2018.2020 Financial Statements and Stateements Independent accountants' Report Neighbor Island Resort and Financial Audit 2012-2620 Financial Statements and Association Independent auditors' Report Hawai'i Real Estate Development financial audit 2017-2018 Financial Statements and Company Independent Auditors' Report Established Local Manufacturing Financial Statements and Company Compilation 2016.2019 Independent accountants' Compilation Report Ocean Education Non -Profit financial .\edit 2015.2020 Financiai Statements and Independent auditor: Report County of Maui, Department of I?valuation of operational Independent Auditor Statement Transportation and reporting; framework 2016 for financial Data Sts1rcn1U11r of QU:1116CM1011S to PrOVidr _1uklitiny �crt ice; to the {_nu11iN_ of I l,nvai`1, Dcpnrtmeat of Finance Performance Audits spire : - We have assisted both private and governmental entities with performance reviews of programs, policies, and practices in a wide variety of matters. Our performance reviews are designed to help organizations identify areas for improvement to enhance organizational effectiveness and efficiency. We aim to provide recommendations that are not only meaningful, but also achievable. We have also helped private organizations revamp their accounting processes, streamline operations, and identif , and mitigate operational and financial risks. While performance reviews have a "backward looking" component, we understand that the value to our client Lies in the unique and creative solutions to take into the future. A,vency LAW. 1NNk1__ Type of Service Fiscal Year Title of Office of the County Auditor, Department of Public Report to the Council (:hair and County of Kauai 1X orks Solid Waste 2020-2021* Council [division Office of the County Auditor, Department of public 020-202I` Report to the Council Chair and County of Kauai 1\ orks Roads Division Council Office of the County Auditor, County Katri'i Dire Department 2020 Report to the Council Chair and of Kauai Council Office of the County Auditor,, E mcrlcne} l roeuremcnt 0_0" Report to the Council Chair and County of Kaua'i Council Office of Council Services, \law Invasive Specie, Report to the Council Chair and County of Maui Committee 3019 Council Office of the County Auditor, County I firing Practices Follow- 1018 Report to tic Council Chair and of Kauai tip Council Office of the County Auditor, haunt 1 lumane Societe' 2017 Report to the Council Chair and County of Kauai Council Office of the County Auditor, Pavroll Practices 2016 Report to the County Auditor County of Kauai Office of the County Auditor, 1 bring practices 2016 Report to the Counn .luditor County of Kaua'i Office of the County Auditor, program Furloul;lt 01-1 Report to the (:Dunt•' Auditor County of Kauai ' In progress it statenirnt of Qu;ditic:itions to 111-n'idc _luditill" ticr�'icc; rc} the Cnuntr of 1 lawii`i, Department of Fiiianco. Assurance and Accounting services s ire re l In addition to audit services, we have also provided assurance and accounting services to state agencies. \N'e have provided agreed upon procedures (attestation; services for state agencies and assisted in drafting their financial statements. In addition, we have assisted a state agency when it issued bonds through the issuance of comfort letters and agreed upon procedures. Another service that we provided was a review of an agency's internal controls over the administration of funds held outside of the state treasury. In the implementation of GASB Statement 34, we assisted a state agency in the development of the methodology to account for its general infrastructure assets. Consulting and Other Governance, Risk, and Compliance services We have assisted our clients in addressing corrective actions and other responses to audit findings or notices of deficiencies. This is part of our governance, risk, and compliance ("GRC") services, which address the rapid changes occurring in the market and in the professional services environment. Our GRC services include internal audit services, consulting, and governance and regulatory compliance. Our intent is to provide, recommend and institute new controls that can instill confidence to benefit the organization and the constituents they represent. A� DAGS Uniform Financial Framework fur DepartmentofTransportation, .Attestation scniccs conducting pre. award the State Independent-Xccountants' Highways Division overhead rate audits for201$':hr,scrit Report on .Agreed Upon Reasonableness project over SO consultants Procedures Report Bookkeeping and Kylmard to develop the I I1)(71' International Software Company outsourced conturllcr 2410•11rescnt Preparation of internal financial I luman Services flan and audit support service.,statement, County of Maui, Department of Fvaluation of operational Independent Auditor StatLment Transportation and reporting framework for Financial Data City and County of Honolulu, Department of Transportation \greed upon proceL�ures 2D1 I •?U E 5 lgrced l' pon procedures Report Services Consulting and Other Governance, Risk, and Compliance services We have assisted our clients in addressing corrective actions and other responses to audit findings or notices of deficiencies. This is part of our governance, risk, and compliance ("GRC") services, which address the rapid changes occurring in the market and in the professional services environment. Our GRC services include internal audit services, consulting, and governance and regulatory compliance. Our intent is to provide, recommend and institute new controls that can instill confidence to benefit the organization and the constituents they represent. A� DAGS Uniform Financial Framework fur the State 2020 Present Hawai'i Department of Transportation, 1 [DO"I' Broadband Cost Highways Division Reasonableness project 2021 Present Part of a team with Nilson . Hawai'i Department of Transportation, Kylmard to develop the I I1)(71' Highways Division Coordinated Publie'fransit 220 present I luman Services flan �rnrenitnr tIf Qu,-dIFWations m PA idc .lrrdiriu,'4 ticrviccs 10 rhe CoLinry of i la ai`i, Dcparrmcm cif M11ance spire Consuldng and Other Governance, Risk, and Compliance services (Continued) Ability to manage projects and complete them on time Weare committed to meeting the deadlines established by the Department. Among other things, we will maintain a comprehensive listing of all due dates, provide timely request Lists, and correspond regularly to discuss the status of our work. In addition, we will meet at the outset of our engagement to deveiop jointly reasonable service expectations and deadlines. l0 Hawaii Tourism Authority :Audit advisory services 3019 -Present Department of Labor and Industrial I financial analysis and forecast , O19-1 resent Relations, Unemployment Insurance Division Enterprise Technology Services, DAGS Uniform Chart of Accounts Project 2019-11resenr Research, data analysis, and interview Department of Transportation, Highways services for the Disadvantaged 018-2020 Division Business FF.nterprise Disparity Study Research and analysis services for Department of Transportation, Highways accounting, enforcement, process Oi8-1, rese,u Division framework for the Road Use Cltargc Pilot I :valuation of operational, reporting Oahu Metropolitan Planning Organization and intcrnal control framework, 3017 -Present including development of an accounting marural Office of Hawaiian Affairs I inancial analyst to the Board of 301 +-Present �l,rustce' Department of Commerce & Consumer Stalutor- Inxurance lsxaminatiorts of 1011-2017 Affairs, Insurance Division multiple insurance carriers County of Hawaii \nahsis of (_o+t and I'ncing ,1nal}'si: 20M .Xnalysts of calculating mr our vehicle Department of Transportation, Highways rgnstruton taxes and fees reim 'bursable 01 i-Mi5 Division to the (.in and County of I Ionolultt Ability to manage projects and complete them on time Weare committed to meeting the deadlines established by the Department. Among other things, we will maintain a comprehensive listing of all due dates, provide timely request Lists, and correspond regularly to discuss the status of our work. In addition, we will meet at the outset of our engagement to deveiop jointly reasonable service expectations and deadlines. l0 �ratemvnr of t)ualihc.Ltsc»ts to PI-0VidC _ tLditing '�rrA-ire. ro [lie C ountr of 1 lawai`i, Dcpartment of Fiisaticc ■ a spire: Additionally, we will monitor clients' satisfaction with our services through periodic meetings, as well as via a client satisfaction survey that we utilize to measure our effectiveness and obtain feedback for improvement. Department requires a professional services firm that is available to answer questions, respond to its needs, and deliver the desired services in a timely manner. Our focus on qualit - service means engagement teams will respond to inquiries quickly and do their best to provide prompt resolution. All of our engagements receive direct, hands on involvement of the engagement partner. Our firm is purposefully structured to provide clients with experienced professionals who are well versed in their assigned area. We do not maintain the typical leverage model where most of the work is done by lower level employees. Our teams can pinpoint the information required and ask for exactly what's needed. They possess the experience and training to get the job done and perform at Department's expectations. avers amerced Managers 4 \Talented Associates Our team is structured to provide a balance between national and global resources and local hands- on attention and prices. While we have national and international resources equivalent to the `Big Four" CPA firms, eve differentiate ourselves by providing these resources expressly to smaller markets through personal executive involvement. Upon notification of selection as the professional ser -ice provider, we will schedule a meeting with the management of the Department to coordinate the details of the engagement, including time schedules and assistance to be provided by the Department's personnel. We will also confirm our understanding of the objectives, scope of the work to be performed, and the applicable standards for which the engagement will be performed. Also, we will confirm our understanding of the desired deliverables and applicable deadlines. Our approach to every audit rests upon three major factors: the engagement team providing the services, audit efficiency, and audit quality. Our approach is risk-based and emphasizes several key elements: planning, coordination, communication, and the use of contemporary audit techniques. We are always concerned that our clients receive a cost-effective audit. To achieve this goal, we see that planning is done prior to beginning the engagement and we maximize the client's involvement in preparing for the audit. We believe this assists us in making an efficient and objective appraisal of the client's operations. Our approach to auditing emphasizes careful, thorough work. We believe it is important to look beyond the accounting entries, and to review the underlying operations whichgive rise to these entries. We believe it is important for us to gain insight into the various conditions and environments which affect our client's financial position and operations. We first come to understand the client's business, then the systems and procedures, and finally the people and interactions among them. Understanding these operations yields insight into financial statements and provides us with a sound basis for performing an efficient and effective audit. a �ruemrnt of Onali6caricm> to PI.0Vidc auciitin} Scrviccc u} tkhc County of Hawai`i, DeparrFnent of Fin:311ce. spireIRA Our engagement team approach involves interfacing extensively with our client's personnel during all phases of the audit. This team approach combines the considerable skills of our professional staff with the experience and knowledge of our client's personnel to assure the successful completion of our assignments on a timely basis. To increase audit efficiency and effectiveness, we utilize several computer audit tools for audit field work. These computer-based systems enhance engagement planning and management, automate routine clerical and mathematical procedures, perform a varier, of analytical review techniques, and enhance the analysis of an entity's internal control structure. These enhancements allow the audit team to evaluate a client's environment thoroughly and identify potential internal control weaknesses and operational inefficiencies. Our quality assurance procedures are the final element in assuring excellence in service. We have adopted quality control standards, which apply to all areas of our practice. Our quality control standards ensure a high-quality work product that meets professional standards and guidelines. [' snttcuu•,zt Of QLMIirX'Mi0 $I5 M 1'roridt: _\ttdi to the Gxusur of f hwai`i, DCplifnzict1( of Fiilance we s ire re The names, telephone numbers and email address of rep lofirm clients )Pho may be contacted, including at least tmo for rvbom services )Pere rendered during the preiedinyear. Below are references who can speak to our technical expertise and level of client service. d'i'e welcome potential clients to contact them to learn more about our firm and their experiences with us. 1. Department of Business, Economic Development & Tourism, State of Hawaii Reference contact person: Dennis Ling, Administrator Address: 250 S. Hotel Street, 5"' Floor, Honolulu, Hawaii, 96813 Phone number: (808) 587-2750 Nature of services provided: Financial statement audit of the Beijing and Taipei offices Dates of the engagement(s): 2011 Present 2. State of Hawaii Public Utilities Commission, State of Hawaii Reference contact person: Ashley Norman, Utility Analyst Address: 465 S. King Street, Room 103, Honolulu, Hawaii, 96813 Phone number: (808) 586-2054 Nature of sen -ices provided: Financial statement audit Dates of the engagement(s): 2016 Present 3. Department of Transportation Highways Division, State of Hawaii Reference contact person: Tammy Lee, ASO Address: 869 Punchbowl Street, Room 201, Honolulu, Hawaii, 96813 Phone number: 808-587-2251 Nature of services provided: Agreed -Upon Procedures on FAR Part 31 Dates of the engagement(s): 2019 — Present 4. Senate, State of Hawaii Reference contact person: Carol Taniguchi, Chief Clerk Address. 415 S. Beretania Street, Room 010, Honolulu, Hawaii, 96813 Phone number: (808) 586-6656 Description of project: Financial statement audit. Dates of the engagement(s): 2016 — Present 33 �tatcntrnr of l�ualitieatu0tts ru 1'ru�•i.1c _litditirr�;ci�•ice; to rhe' mr spire - Cowin, of l-k,twsti`i, Dc}tarmlettt cif k'ittamuc Aty promotional or descriptive Gteratirre n bieh the firm desires to submit. Spire Hawaii is the Perfect Balance Our services We provide a full range of services to meet all our clients' needs as described below. Advisory services Our systematic approach is customized to meet the client's unique needs, and our team of experienced professionals can provide an objective, unbiased, and comprehensive view of the business and deliver value-added solutions. Ultimately, this enables the client to create sound strategies, increase technological capabilities, and improve operational efficiency. We offer Chief Financial Officer ("CFO") advisor), services on a short or long-term basis. Although we do not take custody of assets or disburse funds, we can work closely with the client and their management team to provide guidance on the financial operations of the company. Our advisor' services include: Financial analysis • Litigation support Forensic investigation • Strategic consultation Governance, risk, and compliance a Process improvement • Project management Financial analysis Our financial analysis services provide information regarding the profitability, efficiency, liquidity, and stability of the organization. .-\ financial analyst researches economic conditions, evaluating current and historical economic data and business trends, along with company fundamentals, to make informed business recommendations to clients. Financial analysts gather information and help enable change: to an organizational context by defining needs and recommending solutions that deliver value to clients. -1 lie role of a financial anah-st includes, but is not limited to: Developing detailed presentations and financial reports that include forecasts, cost benefit analysis, trends, and results analysis to facilitate executive -level decision making; Evaluating financial reports such as income statements, cash flow statements, and balance sheets to determine how a company's finances will impact business operations; and Meeting with company officials to gain better insight into the company's prospects and management, which can help a business become more competitive by providing better service and quality. Forensic investigation This typically involves allegations of accounting irregularities that may be the result of fraudulent activity. This is accomplished using accounting, auditing, and investigative skills to conduct an examination into a company's books and records. These projects are overseen by our experienced professionals who hold certifications in financial forensics and fraud investigation. 14 ■ �r:rrL°Hunt Of [7u,jliticxtion5 to Pioc•scic spire:: Counlr of € L•m•ai`i. Delrrrnitelu cif Finance Governance, risk, and compliance Governance, risk, and compliance ("GRC') services address the rapid changes in the market and professional services environment. Our GRC services include internal audit services, consulting, and governance and regulatory compliance. Our intent is to provide, recommend, and institute new controls that instill confidence and benefit the organization and the constituents they represent. Litigation support These can include the computation of lost profits, lost wages, or other measures of economic damages that result from business, family, or trust disputes. Our professionals have extensive experience preparing expert witness reports, providing expert testimony, and critiquing opposing expert opinions on accounting and fraud related matters. We also conduct document reviews and financial analysis to aid attorneys in preparation for depositions and trials. Strategic consultation We can help ensure business initiatives are planned and executed to meet the client's objectives. Services in this line include strategy, change management, financial restatement support, organizational planning and assessment, brand strategy, and post merger integration. Process improvement Operational improvement services help clients to improve their business performance by addressing the efficiency and effectiveness of business processes. Our process improvement services arc effectively designed and implemented to deliver business process improvement initiatives which can deliver substantial benefits to any organization. We utilize best practice industry standards including operational process improvement, ISO9001 quality management principles, Business Process Improvement ("BPI';, Business Process Management ("BPNI"), improve access to information, and eliminate process waste_ Use of these practices allows us to provide services beyond the financial boundaries of a traditional CPA firm and to deliver further process improvement related benefits through end-to-end process connectiviq and standardization. Project management We have experienced project managers on staff to address project and programmatic needs. Project management services are essential as resource allocation is becoming increasingly more complicated and less predictable for companies that must respond quickly to a volatile and changing environment. A project manager can assist with rollout of projects, allowing the client to focus on their core business objectives. The role of a project manager includes, but is not limited to: • Establishing a working relationship with the client, discussing and agreeing on the scope of the engagement including project control processes and requirements, and addressing project logistics and communication issues; • Providing expertise to mentor personnel through the process of adopting a more structured approach; • Employing and refining systems and processes to provide control, governance, and transparency from inception to completion; • Defining a value -driven approach to defining and articulating business and project objectives before identifying the most effective means to deliver; and • Delivering a flexible and ease wati• to get protect management capacity according to business needs. 15 Appendix A: Team Resumes Lucas Sayin CPA (HI and CA), CG11IA Partner Lucas Sayin has over 10 years of experience providing assurance and advisory services to private companies and government agencies in Hawaii and California in the not-for-profit, government, real estate, hospitality and renewable energy industry. At Spire, Lucas focuses on providing accounting, auditing, and consulting services, including audits and process improvement services to various organizations. Prior to joining Spire, Lucas worked for CohnReznick, LLP in Los Angeles, California, as well as at American Golf Corporation and Holthouse Carlin & Van Trigt, in Santa Afonica, California. Responsibilities on Previous Government or Similar -Type of Engagements in the State of Hawaii: • Hawai`i Emplover-Union Health Benefits Trust Fund . Hawai`i State Legislature, House of Representatives . Hawai`i State Legislature, Senate * Office of Hawaiian Affairs, State of Hawaii • Uniform Chart of Accounts Project, State of Hawaii Office of Information 11lanagement & Technology • Hawai`i Public Utilities Commission, Public Benefits Fee • County of Alaui, Department of Transportation, National Transit Database spire Licenses and Certifications * Certified Public Accountant (CPA;, HI and CA • Chartered Global Management Accountant Professional Memberships • Hawai`i Society= of Certified Public Accountants • American Institute of Certified Public Accountants Community Involvement • University of Hawaii at M5noa, School of Accountancy Advisory Board - Board member Education • Bachelor of Science in Accounting, Lovola N1ar'mount Unieersit%' • Bachler of Business Administration in International Business, Loyola Afarymount University Work Experience • Development of a uniform chart of accounts for the State of Hawaii, including analysis of IT ERP requirements and implications to the design of chart of accounts. • Consulted on deployment of an IT business inrelligence system for a multi -entity consolidated development entity, including oversight of integration with existing accounting sN'stem. Tyler M. Kimura CPA, CFE Partner Tyler Kimura has 15 years of experience providing advisory services to private companies and government agencies in Hawaii and California. At Spire Hawaii LLP, Tyler primarily focuses on forensic accounting projects, including fraud investigations and various litigation and bankruptcy support projects for law firms, estates, businesses and individuals. He has also worked on numerous performance, financial and compliance audits for Various State of Hawaii and county departmentN. Prior to joining Spire, Tyler worked for Navigant Consulting, Inc., in Los Angeles, California, as a managing consultant in its Disputes and Investigations practice. Work Experience • Led and managed nine performance audits for the County of Kauai. • Illanaged several fraud investigations, including tracing of funds and calculation of losses related to fraudulent transactions. • Performed litigation support services, including calculations of economic damages related to breaches of contract, copyright infringement, bankruptcy, and other claims in the telecommunications, entertainment, defense, direct marketing, and real estate industries. • Alanaged due diligence procedures on various purchase, sale, or merger transactions in Hawaii. • Lead 11 financial solvency examinations for the DCCA Insurance Division. spire . " Licenses and Certifications • Certified Public Accountant (CP. -1; Lani Nakazawa JD, CFE (retired) Director Lani has over 30 years of experience providing advisory and audit services to various organizations in HaNvai`i. At Spire Hawaii LLP, Lani works on organizational change projects, consulting projects and performance audits. She was the County Attorney for the County of Kauai, where she was chief legal counsel for county departments. She also served as audit manager for the Kauai County, where she worked on performance audits of construction projects, energy efficiency initiatives, and employee cost reduction programs. Work Experiences * County of Ksaua`i, Audit Alanager — Alanaged and conducted performance audits of county functions, including capital project construction, road maintenance program, furlough program and energy management program. • County of Kauai, County Attorney — Provided advice and counsel to the County of Kauai and its officials, departments and boards and commissions, including the workforce development section and the personnel department. • State of Hawaii, Public Utilities Commission and Department of Commerce and Consumer Affairs, Insurance Division (branch chief in both organizations) • Ashford & Wriston, Of Counsel — Advised domestic and international clients in labor and international development matters. s ire re:. Licenses and Certifications • License to practice law, State of Hawaii • Licensed to appear, U.S. District Court, Ha-%vai`i ■ Admitted to appear before the U.S. District Court of Appeals (9th Cir.) and the U.S. District Court of Appeals (D.C. Cir.) • CFE, National (retired) Professional Memberships • Association of Certified Fraud Examiners • Hawai`i State Bar Association Community Involvement • Stanford Alumni Association • High Technology Development Corporation, Hawaii Education • Bachelor of Arts in Japanese, Stanford University • 1llaster of Arts in Asian Studies (business and labor), Sophia University, Tokyo, Japan • Juris Doctor, University, of Hawaii at Nlanoa Responsibilities on Government or Similar - Type Engagements in the State of Hawaili: • GTE Hawaiian Telephone Company • Micronesian Telecommunications Corporation • Ashford & Wriston • County of Kauai • Public Utilities Commission State of Hawaii • Insurance Division State of Hawaii Office of Hawaiian Affairs, State of Hawaii • Department of Transportation, State of Hawaii Andrea Sablan CPA Manager Andrea is a I1lanager at Spire Hawaii LLP with seven years of public accounting experience in audit and tax. She has worked on audits of private entities, not -for -profits, government entities, and individual and corporate tax returns. Prior to joining Spire I iawai'i LLP, Andrea worked for Ernst & Young, in Saipan, Commonwealth of the Northern I1lariana Islands (CNDII) and Frank, Rimerman + Co. LLP in Palo Alto and San Jose, California. Andrea also has prior experience as a performance auditor at the CNAII's Office of the Public Auditor. Work Experience • Financial audit of the State House of Representatives (FY17-present) for the House of Representatives, State of Hawaii. * Financial audit of the State Senate +FY17- present; for the Senate, State of Hawaii. • Financial audit of the Public Benefits Fee (fY17-present) for the Public Utilities Commission, State of I lawai`i. • Financial audit of the Beijing and "Taiwan offices of the Department of Business and Economic Development and Tourism "DBEDT") (FY2016-present) for DBEDT, State of Hawaii. • Annual consolidated audit and interim review of major tourism company in Hawaii with revenues over $250NI from 2018-2019. ■ Annual audit of developer in Hawaii with over $28AI in assets from 2017-2018. * Annual financial statement audit of a not-for- profit entity with net assets over $80AI from 2015-2016. spire:: Licenses and Certifications ■ Certified Public Accountant (CPA), HI, CA, and Guam (Inactive) Professional Memberships * American Institute of Certified Public _accountants (AICPA) — member California Society of CPAs (CaICPA) — member Hawaii Society of CPAs (HSCPA) — member Education • Afaster of Accountancv, Golden Gate University • Bachelor of Science in Commerce, Finance, Santa Clara University Diana Fazyiova CPA (NY) Manager Diana has over eleven years of experience in the audit and accounting industry providing services to various companies throughout the United States. At Spire, Diana primarily focuses on delivering audit services for numerous for profit and not-for-profit clients. Prior to joining Spire, Diana worked for KPMG, Loeb and Troper, LLP and CohnReznick, LLP in New York City, as an audit associate and not for-profit audit senior. Her focus and specialtN were in not-for-profit industries such as private foundations, charter schools, social welfare organizations and trade and professional associations. She performed and supervised financial statement audits, A-133 audits and various agreed upon procedure services. Work Experience • Annual audit and for a theatre with net assets over $811I since 2014. + Annual financial statement audit and Single Audit of a social service organization that provides various services from infants to the elderly with net assets over $52NI from 2012- 201=4. • Annual financial statement audit and Single Audit of one of the oldest not for profit home health care agencies in the country with net assets over $769AI. -,Annual audits of two Common Interest Realtv Associations in Hawaii with combined equity of over $10AI since 2014. r ■ spire rvn Licenses and Certifications Certified Public Accountant (CPA), (NY) Professional Memberships • American Institute of Certified Public Accountants Education * Bachelor of Arts in Accounting, City University of New York, Queens College, Accounting Responsibilities on Government or Similar - Type Engagements in the State of Hawaii • Office of Enterprise Technology Services, State of Hawaii.