HomeMy WebLinkAboutFY23-24 Auditing - Investigative Services, Spire HawaiiJune 20, 2023
Ms. Deanna Sako, Director of Finance
c/o crystallene.pacheco@hawa6county.gov
County of Hawaii
25 Aupuni Street, Suite 2103
Hilo, Hawaii 96720
Dear Ms. Sako:
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2023
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SUBJECT: Cover Letter to County of Hawaili
Auditing — Investigative Services (#FN.7)
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 - Investigative Services
(#FN.7).
Category:
Auditing — Investigative Services (#FN.7)
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 ty1gr.kimur.i@l)Snirrhi.c0sn for
future notices.
Very truly yours,
Tyler Kimura, Partner
808.441.2891
tyler.kimur-a@spirehi.com
Spire Hawaii LLP
700 Bishop Street, Suite 2001
Honolulu, HI 96813
r
spire
Statement of Qualifications and Expression of Interest to
Provide Professional Services to the County of Hawaii
During Fiscal Year 2024 - Category: Auditing - Investigative
Services #FN.7
Solicitation No. 23-24
Prepared for:
Ms. Deanna Sako, Director of Finance
c/o crystallene.pacheco@hawaiicounty.gov
County of Hawaii
25 Aupuni Street, Suite 2103
Hilo, Hawaii 96720
Prepared by:
Tyler Kimura, Partner
Spire Hawaii LLP
700 Bishop Street, Suite 2001
Honolulu, HI 96813
t lcr.kiniurau>>irehi.cum
June 20, 2023
Spire Hawaii LLP
spire
Table of Contents
A. Expression of Interest.................................................................................................................................2
B. Statement of Qualification......................................................................................................... 3
1. The name of the firm or person, the principal place of business, and the location of all its
offices.......................................................................................................................................... 3
2. The age of the firm and its average number of employees over the past five years ............ 3
3. The education, training, and qualifications of the individual, or if a firm, its key
employees in accordance with FIRS section 10313-304............................................................... 3
4. A list of recent projects and the names of up to five clients who may be contacted,
including at least two for whom services were rendered during the preceding year ................... 7
5. Any promotional or descriptive literature which the firm desires to submit ..................... 13
AppendixA: Resumes.................................................................................................................. 14
Spire Hawaii LLP • 700 Bishop Street. Suite 2001 • Honolulu. Hl 96813
spire
A. Expression of Interest
June 20, 2023
Ms. Deanna Sako, Director of Finance
c/o crystalline.pacheco@hawaiicounty.gov
County of Hawaii
25 Aupuni Street, Suite 2103
Hilo, Hawaii 96720
SUBJECT: Expression of Interest and Statement of Qualifications
Auditing -- Investigative Services (#FN.7)
Dear Ms. Sako:
On behalf of Spire Hawaii LLP ("Spire" or "firm"), I am submitting this expression of interest,
resume and current statement of qualifications, to the County of Hawai`i's Department of Finance
("Department") as stated in its 2024 Notice to Providers of Professional Services. We are
specifically interested in providing auditing services under category #FN.7 Auditing --
Investigative Services. The pages that follow contain information regarding our qualifications to
provide these services.
Our firm is Spire Hawaii LLP and our sole location is 700 Bishop Street, Suite 2001, Honolulu,
Hawaii 96813. We are a locally owned and managed certified public accounting firm, based on
Oahu. The professionals at Spire have extensive experience with the government sector through
performing audits (financial and performance audits) and forensic audits and assessments for
approximately 13 law firms, four trusts, two private businesses. We also have three professionals
trained as Certified Fraud Examiners.
If selected for projects, we are able and willing to comply with the awardee requirements stated in
the solicitation. If there are any questions regarding the information provided, please contact me.
Very truly yours,
SPIRE HAWAII LLP
7��
Tyler Kimura, Partner
808.441.2891
tyler.kimura@spirehi.com
Spire Hawaii LLP
700 Bishop Street, Suite 2001
Honolulu, HI 96813
s
■ �i
Statement of yualiftcations u} p:-rn•ide professional serniccs to the County of k [awai'i spire I%
B. Statement of Qualification
1. The name of the firm or person, the principal place of business, and the location
of all its offices
Name of the firm: Spire Hawaii LLP
Principal place of business and sole location of firm:
700 Bishop Street, Suite 2001
Honolulu, HI 96813
2. The age of the firm and its average number of employees over the past five years
Age of the firm: 13 yearsl
Average number of employees over the past five years: 13 employees
3. The education, training, and qualifications of the individual, or if a firm, its key
employees in accordance with HRS section 103D-304
We believe the qualifications of our client service team are critical, since it is the expertise and
capabilities of the individuals involved that ultimately determine the success of the engagement.
Therefore, if selected as the Department's service provider, we will carefully structure our client
service team to provide the appropriate breadth and depth of professional services necessary to
perform the engagement successfully.
The engagement will be led by Tyler Kimura, 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.
We do not anticipate any changes in the leadership or professional staff assigned to the engagement
over the term of the contract. Should any unanticipated changes occur, we will communicate the
changes and qualifications of any replacement personnel to the Department for approval as soon
as practicable.
Education and background experience are listed in the resumes in Appendix A.
' Spire Hawaii 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 years.
■
Sraiemenr Of ckualitications to provide professional sen-:ccs to the iannxN? of i-lal:-ai`i spire r,
Our primary team members are;
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 Kaua` i Disaster related Funding. He has also performed statutory Insurance Examinations
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.
Lucas Sayin (CPA), 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.
• Lani Nakazawa (JD, Certified Fraud Examiner ret.) has over 25 years of government
experience as a frontline worker, branch chief, division head, and department head. She is a
Yellow Book trained government auditor and former Certified Fraud Examiner and has over
10 years of audit and fraud detection experience. Additionally, she has deep knowledge of the
laws governing government agencies and records from her experience with the PUC, DCCA,
and Kauai County. At the county, she was County Attorney and chief legal counsel for all
county agencies and departments.
• 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
Maui 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.
• Jessica Werner is a senior associate at Spire Hawaii LLP. Her focus is financial analysis and
advisory projects, including performance audits, forensic accounting, and economic damage
analyses in the real estate, hospitality, construction, and public sectors.
• Omar Villoso (CPA — Philippines) is a senior associate with over 10 years of experience
including service with PwC and KPMG, as well as internal audit in an insurance agency. He
has strong supervisory, managerial, and project management ability. He is knowledgeable in
International Financial Reporting Standards and Professional Practice of Internal Auditing
• Hanna Ngo (CPA) is an associate at Spire. She has over five years of experience in the audit
and accounting industry. At Spire, Hanna primarily focuses on providing a range of
accounting, auditing, and consulting services including process improvement and internal
control analysis to the clients in the commercial, government, real estate, manufacturing, not -
for -profit and tourism industries.
r
Statement or qualiCLutions to providc professional services t0 L31C (:nuntl" UC I [axval`t spire
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 is needed. They possess the experience and training to get the job done and perform at the
Department's expectations
Upon notification of selection as the professional service 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.
Forensic accounting experience
Our Certified Fraud Examiners specialize in identifying fraud risks and evaluating potential fraud
schemes. Our expertise goes deeper than a conceptual knowledge of internal controls. We know
why specific controls are in place because we understand the theories on why fraud occurs and
how individuals can exploit control weaknesses. We have a practice dedicated to forensic
accounting and fraud investigations, and have helped attorneys, trusts and commercial and not -
for -profit entities identify and quantify fraudulent activity.
Performance audit experience
We have completed performance audits for the County of Kauai and the County of Maui. 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.
Audit approach
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 which give 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.
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
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,
Statement of qualifications topr<n'tcie ��mtessionul :en�icts ray the (:i�unn- ofE�[a�c•;si`i spire ��
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 variety 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.
We can assist the Department with our extensive knowledge of government accounting. We have
direct knowledge and experience in accounting, and we have hands-on experience with the
accounting systems of every State agency, as well as county and retirement system processes. We
have also worked with the State on a Uniform Chart of Accounts.
Capacity to complete the work in the required time
Our firm and project team are well qualified, and their significant experience allows them to
perform timely investigative audits.
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.
i
Statement Of yuaHIU-1 ions uO })rovidc prntessional Ietn'icL:s to t}u C OLMIV of 1 iauai`i spire
4. A list of recent projects and the names of up to five clients who may be contacted,
including at least two for whom services were rendered during the preceding year
Forensic Accounting
We examine 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 fraud examination.
A representation of our forensic accounting and litigation support engagements is provided below.
• Assisted a real estate developer investigate transactions entered into by the former president
over a seven-year period, uncovering over $20 million in disbursements for personal expenses
unrelated to the business.
• Assisted the Successor Trustee of two trusts with identifying and accounting for the Trusts'
assets and numerous business holdings, including real estate, investments, deposits, and
operational entities.
• Performed an investigation of a fraud scheme at a local contracting company involving former
employees with access to bank accounts, checks, debit cards and accounting records,
identifying over $100,000 in unapproved and improperly recorded disbursements.
• Performed an investigation of the transactions of a family business on behalf of a shareholder,
identifying undocumented and unsubstantiated payments to certain family members and
known associates of the company president.
• Performed an accounting of trust assets initiated by a beneficiary, including an evaluation of
over 30 years -worth of real estate transaction records.
• Assisted beneficiaries of a family trust analyze the transactions entered into by the Trustee,
including evaluating the financial performance of trust business assets as well as reconciling
loans and distributions made to beneficiaries and various family members.
• Performed forensic accounting procedures on the transactions of a local professional
association based on allegations made by certain members regarding inappropriate
expenditures made by board members.
• Performed an investigation of loans taken by a company's controller against her profit-sharing
account that she repaid with company funds.
• Provided expert analysis and testimony related to damages allegedly suffered by purchasers of
real estate who relied on alleged misrepresentations of the developer.
• Provided expert testimony in a developer -contractor dispute involving appropriate expenses to
include in a profit-sharing calculation.
• Provided expert analysis and testimony in a Tax Court case involving diverted income and
costs associated with such income.
• Calculated the losses suffered by a restaurant related to various fraud schemes perpetrated by
the restaurant's accountant, including forged checks, unauthorized electronic bank transfers
and fraudulent credit cards opened in the owner's name.
Statement of qualiFtcations to proN idu protessiunatl scrv:ccs to the COMM- of HawaiIi
Financial Audits
no
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p re z1ou
All financial audits below were done in accordance with auditing standards generally accepted in
the United States of America ("U.S. GAAS") and for governments, in accordance with auditing
standards applicable to financial statement audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States ("GAGAS"). We have provided agreed
upon procedures (attestation) services for state agencies and assisted in drafting their financial
statements. 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
Descripittio
Type of S"ce
Fiscal Year
Hawaii Hospitality Company
Financial audit
2016-Present
Senate and House of Representatives Hawaii State
2016-Present
Financial audits
Legislature
2011-2012
State of Hawaii Public Utilities Commission, Public
2016-Present
Financial audit
Benefits Fee
2012-2013
International Travel Company
Financial audit
2010-Present
Neighbor Island Resort and Association
Financial audit
2012-2021
Department of Business, Economic Development &
Financial audit
2011-2020
Tourism
Defense Engineering Company
Financial audit
2019-2020
Start-up Technology Company
Review of financial statements
2018-2020
Hawaii Arts and Education Non -Profit
Financial audit
2012-2019
Hawaii Real Estate Development Company
Financial audit
2017-2018
Established Local Manufacturing Company
Compilation
2016-2019
Ocean Education Non -Profit
Financial audit
2015-2020
Statement of qualitications to provide proCessiunai scrAice,., to the County oC I fg,,vai'i
Performance Audits
JOB
spire ts
We have assisted 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 identify 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.
Agency
Office of the County Auditor, County of Maui
Audit subject
Zoning Administration and
Enforcement Division
Emergency procurement
Department
Department of Public Works Roads
Division
2021-2022
In progress
County Council, County of Kauai
County Council, County of Kauai
County Council, County of Kauai
department of Public Works Solid
Waste Division
2021
County Council, County of Kauai
Kauai Fire Department
2020
County Council, County of Maui
Maui Invasive Species Committee
2019
County Council, County of Kauai
Hiring practices follow-up
2018
Office of the County Auditor, County of Kauai
Kauai Humane Society
2017
Office of the County Auditor, County of Kauai
Payroll practices
2016
Office of the County Auditor, County of Kauai
Hiring practices
2016
Office of the County Auditor, County of Kauai
Furlough program
2014
9
Statement of qualifications to provide professional sen ices to the Count.v of HawaS'i spire
Assurance and Accounting services
In addition to audit services, we have also provided assurance and accounting services to state
agencies. We have provided agreed upon procedures (attestation) services for state agencies and
assisted in drafting their financial statements. 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.
C&C Honolulu - Department of the Prosecuting
Attorney
Department of Health
Department of Accounting and General Services
Department of Transportation, Highways Division
Department of Labor and Industrial Relations,
Unemployment Insurance Division
County of Maui, Department of Transportation
Department of Land and Natural Resources
City and County of Honolulu, Department of
Transportation Services
International Software Company
Accounting services for indirect &
fringe billing
2022-Present
Verification and validation
2021_Present
services for COVID surge staffing
,
Technical accounting support in
the implementation of GASB 87
2021-Present
state-wide
Attestation services conducting
pre -award overhead rate audits for
2019-Present
over 50 consultants
Financial analysis and forecast
2019-2020
Evaluation of operational and
2016
reporting framework
Verification and validation services
2013; 2021-2022
for geothermal royalties
Agreed upon procedures
2011-2015
Bookkeeping and outsourced
2010-Present
controller services
to
■ I
Statement of qualiticarions to Men icie professional en ices to the Counry of 1-1au•ai't spire :.
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.
Hawaii Department of Transportation,
Highways Division
Office of Homeland Security
Department of Accounting and General
Services
Hawaii Department of Transportation,
Highways Division
Hawaii Tourism Authority
Department of Transportation
Department of Transportation
Oahu Metropolitan Planning Organization
Office of Hawaiian Affairs
Assessment of HDOT broadband
cost reasonableness 2021-present
Strategic planning 1 2021
Support in developing uniform
financial framework for the State
2019-Present
Develop Uniform Chart of
Accounts
Part of a team with Nelson /
Nygaard to develop the HDOT
Coordinated Public Transit 2020 Present
Human Services Plan
Audit advisory services I 2019-Present
Research, data analysis, and
interview services for
Disadvantaged Business 2018-2020
Enterprise (DBE) Availability and
Disparity Study
Research and analysis services for
accounting, enforcement, process 2018-Present
framework for the program
Evaluation of operational,
reporting, and internal control 2016-2021
framework, drafting accounting
manual
Financial analyst to the Board of I 2014-2021
Trustees
is
■
Statement of dualitirations to PII)Vidt: P1+)fessi0nal Sen•ices to the (;01111ty Of spire
a
All of the following clients services rendered during the preceding year.
1) Office of the County Clerk, County of Kaua°i
Reference contact person: Jade Tanigawa, County Clerk
Address: 4396 Rice Street, Suite 209, Lihu`e, Hawaii, 96766
Phone number: (808) 241-4188
Nature of services provided: Performance Audit
Dates of the engagement(s): 2012 - Present
2) Maui County Auditor, Office of the County Auditor
Reference contact person: Mr. Lance Taguchi, County Auditor
Address: 2145 Wells St., Suite #303, Maui, Hawaii, 96793
Phone number: (808) 463-3192
Nature of services provided: Assessment of the County of Maui Department of Planning,
Zoning Administration and Enforcement Division
Dates of the engagement(s): 2021 2022
3) Council for Native Hawaiian Advancement
Reference contact person: Mr. Kuhi6 Lewis, President & Chief Executive Officer
Address: 91-1270 Kinoiki St., Bldg, 1, Kapolei, HI 96707
Phone number: (808) 596-8155
Nature of services provided: Management consulting services in support of CNHA's mission
and programmatic goals
Dates of the engagement(s): 2021 - Present
4) Hawai`i State Legislature, Senate
Reference contact person: Carol Taniguchi, Chief Clerk
Address: 415 S. Beretania Street, Room 010, Honolulu, Hawaii, 96813
Phone number: (808) 586-6656
Nature of services provided: Financial statement audits
Dates of the engagement(s): 2011 2012, 2016 Present
5) City and County of Honolulu, Office of the Prosecuting Attorney
Reference contact person: Mr. Jason Tamanaha, ASO
Address: 1060 Richards Street, 10" Floor, Honolulu, Hawaii, 96813
Phone number: (808)768-7525
Nature of services provided: Assessment of indirect and fringe billing
Dates of the engagement(s): 2021 - Present
12
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5sa[eenr of yualiFcati4.ms u� pr�.��-icic g�r�>tession:[1 s�n�icc:s u> d7r (:mint} -cif 1 la�c;is't s p re �j
5. Any promotional or descriptive literature which the firm desires to submit.
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. Our teams can pinpoint the information required and ask for exactly what is
needed. They possess the experience and training to get the job done and perform at Department's
expectations. 1 Hands On Leaders
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, we
differentiate ourselves by providing these
resources expressly to smaller markets through
personal executive involvement.
Disadvantaged Business Enterprise (DBE)
Certification of Eligibility Certification
Number. 20478210
npenenced Managers
�4
y. Talented Aswx nin-a
4
Spire Hawaii LLP has been certified, effective January 20, 2017, as an eligible Disadvantaged
Business Enterprise by the Hawai'i HDOT in accordance with the requirements set forth under
Title 49, Code of Federal Regulations (CFR) Part 26, Subpart D. We are certified to perform work
under the NAICS Code NAICS 541211: CERTIFIED PUBLIC ACCOUNTANTS' (CPAS)
OFFICES NAICS 541211: CPAS' (CERTIFIED PUBLIC ACCOUNTANTS) OFFICES NAICS
541211: OFFICES OF CERTIFIED PUBLIC ACCOUNTANTS. We are designated as "DBE"
and listed in the DBE Directory.
1.)
Statement of qualihcatiuns to providL: p otessionA cen ices to the County- of Hawaii spire
Appendix A; Resumes
14
Statement
spire
Jrateent of qualifications toE)r�a�•icle l)r��fessic)tian'i l s�Ces n> tl�e C:uunt) of E [a�t•;3i`i �A
Tyler M. Kimura Tyler Kimura is a Partner with Spire Hawaii LLP, a
Hawaii -based accounting and consulting firm. Tyler
CPA, CFE specializes in providing forensic accounting, litigation
r support and fraud investigation services.
Spire Hawaii LLP ' `
704 Bishop Street, Suite
prior to joining Spire, Tyler performed advisory services
2001
at Grant Thornton LLP, and was a managing consultant in
Honolulu, HI 96813
the Disputes and Investigations practice at Navigant
T: 808.441.2891
Consulting, Inc., in Los Angeles, California.
E:
tyler.kimura@spirehi.com
With over 19 years of experience in Hawaii and
Professional History
California, Mr. Kimura has performed:
Spire Hawaii LLP
. Financial analysis and due diligence procedures for
Partner (2010-Present)
both buyers and sellers in M&A transactions.
Grant Thornton LLP
Manager (2008-2010)
. Numerous fraud investigations, including tracing of
Navigant Consulting,
funds and calculation of losses related to fraudulent
Inc. Manager (2004-
transactions.
2008)
• Litigation consulting services, including calculations
Education
and critiques of economic damages related to
r Claremont McKenna
breaches of contract, copyright infringement,
College BA
misrepresentation, wrongful termination and other
Economics -Accounting
claims in the real estate, construction,
Licenses and Certifications
telecommunications, entertainment, defense, and
• Certified Public
direct marketing industries.
Accountant (Hawai`i)
. Insurance examinations on behalf of the State of
+ Certified Fraud
Hawaii Insurance Division.
Examiner (CFE)
Professional Memberships
- Performance audits of governmental and not -for-
. Association of Certified
profit entities.
Fraud Examiners
Tyler serves as a Board Member of Hawaii Dental
. Hawai`i Chapter of
Service and as President of the Hawaii Chapter of
Association of Certified
Association of Certified Fraud Examiners since 2012.
Fraud Examiners -
Tyler also served on the `Iolani Alumni Association
President
Board from 2012 to 2019.
• American Institute of
Certified Public
Tyler has presented numerous times to professional
Accountants
organizations and as a guest lecturer at the University of
Community Involvement
Hawaii at Manoa Shidler School of Business on forensic
• Hawaii Dental Service
accounting and fraud investigations.
Board Member
• `Iolani Alumni
Association -
Past President/Board
Member
is
Stltement of qualifications ro providt: processional
sen ices ro the t.U1111t}" of Hawaii sire .,r
p
Lucas Sayin
Lucas Sayin is a Partner with Spire Hawaii LLP. He
`i
CPA, CGMA
focuses on providing accounting, auditing, and
consulting services, including audits and process
improvement services to various organizations.
Lucas has over 12 years of experience providing
assurance and advisory services to private
Spire Hawaii LLP
companies and government agencies in Hawaii and
T: 808.441.2932
California. His achievements include:
E: lucas.sayin@spirchi.com
Structured and co -led the design and creation of
Professional History
the State UCOA project and the development of
• Spire Hawaii LLP Partner
Uniform Financial Framework.
CohnReznick LLP
Conducting over 50 analyses of FAR 31.2 ICR
Holthouse Carlin & Van
submissions for architecture and engineering
Trigt
firms doing business for the State.
Providing assurance services for private
Education
companies in Hawaii ranging in size from $5
• Loyola Marymount
million to over $200 million in revenue.
University BS Accounting,
+ Conducting financial analyses and due diligence
BA — International Business
procedures for both buyers and sellers in M&A
transactions.
Licenses and Certifications
• Providing and supervising outsourced CFO and
CPA (Hawai`i, California)
accounting services for private companies.
Chartered Global
4 Providing consulting services for the deployment
Management Accountant
of an IT business intelligence system for a multi -
entity consolidated development firm, including
Professional Memberships
oversight of integration with existing accounting
A American Institute of CPAs
system.
a Hawaii Society of CPAs
Lucas serves as a board member of the
} Association of Government
University of Hawaii at Manoa, School of
Accountants Hawaii
Accountancy Advisory Board and is on the
Chapter
board of directors for the Arcadia Family of
Companies.
16
e
r
Statement o yualihcations to hroA ide professional sen
ices to Elie Comm-Wnof f krwai'i spire
Lani Nakazawa
Lani has over 40 years of experience providing
JD, CFE (retired)
advisory and audit services to various
organizations in Hawaii. At Spire, Lani works
Auditor
on organizational change projects, consulting
projects, and performance audits. Her work
Spire Hawaii LLP
included developing delegation of authority and
T: 808.441.2932
other internal control policies for the State's
E:
Enterprise Financial System project and
lani.nakazawa@spirehi.com
developed an accounting manual for the
Professional History
OahuMPO. She was also part of the Spire team
that conducted audits on the efficiency and
Spire Hawaii LLP, Director
effectiveness of county hiring and payroll
• County of Kauai, County Attorney
practices, overtime, furloughs, and planning and
and Audit Manager
permitting processes.
• DCCA Health Insurance Branch
Her knowledge of governmental requirements
Chief
and processes was essential during her service as
• PUC, Counsel and Research Section
County Attorney for the County of Kaua` i, where
Head
she was chief legal counsel for all county
: Ashford & Wriston, Of Counsel
departments. After this service, she was Audit
GTE Hawaiian Tel, Senior Counsel
Manager for the county auditor.
Education
Before her appointment as County Attorney, she
regulated health insurance carriers and public
• Stanford University, BA
utilities for the State and practiced law with
• Sophia University, MA
Ashford & Wriston, focusing on employment and
University of Hawaii, JD
real estate matters.
Licenses and Certifications
Her community activities include serving as an
• Law license, Hawaii
officer and member of the Hawaii State Bar
k Licensed by the U.S. District Court,
Association and the Hawaii chapter of the
Stanford Alumni Association. She was also the
Hawaii
• Admitted,
former chair of the board of directors of the State
U.S. District Court of Appeals, 9th
High Technology Development Corporation.
Circuit and D.C. Circuit
• CFE, National (retired)
Memberships
a Association of Certified Fraud
Examiners
* State Bar Association
Stanford Alumni Association
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■
�=
Statement ofclualtttrtriuns to provide professional sen ices ro the CeunttV Of !-Eau•ai'i spire /r
Andrea Sablan
Andrea is a Manager at Spire with eight years of
public accounting experience in audit and tax. She
CPA, CFE
has worked on audits of private entities, not -for -
Manager
profits, government entities, and individual and
Spire Hawaii LLP
corporate tax returns.
T: 808.441.2806
E:
Prior to joining Spire Hawaii LLP, Andrea worked
andrea.hofschneider@spirehi.com
for Ernst & Young, in Saipan, Commonwealth of
Professional History
the Northern Mariana Islands ("CNMI") and
Spire Hawaii LLP,
Frank, Rimerman +- Co. LLP in Palo Alto and San
Manager
Jose, California. Andrea also has prior experience
Ernst & Young,
as a performance auditor at the CNMI's Office of
Senior Associate
the Public Auditor.
} Frank, Rimerman + Co. LLP,
Associate
Work Experience
Commonwealth of the Northern
Annual financial statement audit of a not -for -
Mariana Islands, Associate
profit entity with net assets over $80M from
Education
2015-2016.
- Santa Clara University
Annual consolidated audit and interim
BS, Commerce and Finance
review of major tourism company in Hawaii
- Golden Gate University
with revenues over $250M from 2018-2019.
Master of Accountancy
Annual audit of developer in Hawaii with
Licenses and Certifications
over $28M in assets from 2017-2018.
Certified Public Accountant
Financial audit of the State House of
(Hawai`i, California, Guam -
Representatives for the House of
Inactive)
Representatives, State of Hawaii.
e Certified Fraud Examiner
Financial audit of the State Senate for the
Professional Memberships
Senate, State of Hawaii.
• AICPA
Financial audit of the Public Benefits Fee for
• Hawai`i Society of CPAs
the Public Utilities Commission, State of
• California Society of CPAs
Hawaii.
• Association of Certified Fraud
Financial audit of the Beijing and Taiwan
Examiners
offices of the Department of Business and
• California Society of CPAs
Economic Development & Tourism
Association of Certified Fraud
("DBEDT"), State of Hawaii.
Examiners
• Hawai`i Chapter of Association of
Certified Fraud Examiners
18
■INS
age
5tatemem of yualitications a> prnvidc professional ;cnices to the Conn, d I spire sm
Jessica Werner
4
Support Staff
Spire Hawaii LLP5',i
T: 808.441.2915
E: jessica.werner@spirehi.com
Education
• University of Hawai'i at Manoa
BS - Business Administration in
Finance
Licenses and Certifications
• Bloomberg Market Concept
Certification
Jessica is a senior associate at Spire Hawaii LLP.
Her focus is financial analysis and advisory
projects, including performance audits, forensic
accounting, and economic damage analyses in the
real estate, hospitality, construction, and public
sectors. Past projects she has worked on include:
• Research and analysis of contracts procured
pursuant to an emergency declaration.
• Research, timesheet analysis, payroll analysis,
policy, and procedure analysis for a fire
department audit.
• Change order analysis and contract review for
calculation of damages for a construction
company.
• Assist with financial analysis of a hotel.
• Assist with bank statement and analyses and
review of related communications for
litigation.
19
Statement of qualifications to provide professional services to the County of Hawaii
Omar Villoso
CPA (PH)
Senior Support Staff
Spire Hawaii LLP
T: 808.441.2825
E:
omar.villoso(4spirehi.com
Education
University of Santo Tomas Manila,
Philippines, BS ... Accountancy
Licenses and Certifications
CPA, Philippines National Licensure
am
s i
p re iu'
Omar is a CPA with over 10 years of experience
including service with PwC and KPMG, as well as
internal audit in an insurance agency. He has
strong supervisory, managerial, and project
management ability. He is knowledgeable in
International Financial Reporting Standards and
Professional Practice of Internal Auditing.
He has industry exposure in financial services,
pharmaceuticals, professional and business
services, automotive, manufacturing,
telecommunications, and non -profits.
20
Suuemem of clua1sfic-ati0s1s to pro. itic professional yen ices to the Comm of I hwai`i spire z
Hanna Ngo
CPA
Support Staff
Spire Hawaii LLP
T: 808.441.2870
E:
hanna.ngo@spirehi.com
Education
• Brigham Young University BBM
Accounting BBM - Supply Chain
Management
• International University VNU
HCMC, BS Computer Science
Licenses and Certifications
Certified Public Accountant
SAP Certified Application Associate -
Enterprise Asset Management with
SAP ERP 6.0 EhP6
Certified Associate in Project
Management ("CAPM")
Hanna is an Associate at Spire. She has over three
and a half years of experience in the audit and
accounting industry. At Spire, Hanna primarily
focuses on providing a range of accounting,
auditing, and consulting services including process
improvement and internal control analysis to the
clients in the commercial, government, real estate,
manufacturing, not -for -profit and tourism
industries.
Prior to joining Spire, Hanna worked for Internal
Audit Office at Brigham Young University-
Hawai`i as an Internal Auditor, Asia Pacific
International School as an Accountant/Site
Manager.
21