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Home My WebLink AboutFY23-24 Auditing - Spire Hawaii LLPDE:. TL -7W Cc FIK,,- i OE f June 30, 2023 u cuc� ROu ► Z T"D:-_ Ms. Deanna Sako, Director of Finance 1_ _ c/o crystallene.pachecofohawaucounty.gov County of Hawaii 25 Aupuni Street, Suite 2103 Hilo, Hawaii 96720 SUBJECT: Cover Letter to County of Hawaii Auditing (#FN.1) Dear Ms. Sako; spire 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 (#FN.1). Category: Auditing ti#FN. I 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.sa�-ic-icPsl-)irchi.cosn for future notices. Very truly yours, Lucas Sayin, Partner 808.441.2932 lucas.sa�-inLbspirchi.coni Spire Hawaii LLP 700 Bishop Street, Suite 2001 Honolulu, H196813 spire Statement of Qualifications and Expression of Interest to Provide Professional Services to the County of Hawaii During Fiscal Year 2024 - Category: Auditing #FN.1 Solicitation No. 23-24 Prepared for: Ms. Deanna Sako, Director of Finance cio crystallene.pacheco@hawaiicounty.gov County of Hawaii 25 Aupuni Street, Suite 2103 Hilo, Hawaii 96720 Prepared by: Lucas Sayin, Partner Spire Hawaii LLP 700 Bishop Street, Suite 2001 Honolulu, HI 96813 lucas.sayin@spirehi.com June 30, 2023 Spire Hawaii LLP spire Table of Contents A. Expression of interest.............................................................................................................. 3 B. Statement of Qualifications..................................................................................................... 4 1. The name of the firm or person, the principal place of business, and the location of allits offices................................................................................................................................ 4 2. The age of the firm and its average number of employees over the past five years .... 4 3. The education, training, and qualifications of the individual, or if a firm, its key employees in accordance with HRS section 103D-304........................................................... 4 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.......... 8 5. Any promotional or descriptive literature which the firm desires to submit ............. 13 Appendix Resumes.........................................................................................................A spire A. Expression of Interest June 30, 2023 Ms. Deanna Sako, Director of Finance c/o crystallene.pacheco@hawaiicounty.gov County of Hawaii 25 Aupuni Street, Suite 2103 Hilo, Hawaii 96720 SUBJECT: Expression of Interest to County of Hawaii Auditing (FN.1) 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 listed under Professional Services: #FN.1 Auditing. 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), operational improvement studies, and performance reviews for various State and county entities, including the State Legislature, the departments of accounting and general services and business and economic development, and each of the four counties. 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 Lucas Sayin, Partner 808.441.2932 lucas.sayin@spirehi.com Spire Hawaii LLP 700 Bishop Street, Suite 2001 Honolulu, HI 96813 Statement of QL1,11itications E0 PrOVICIe :luditing Se« tcc5 to the County of l lawat'i, Dcparttuent of i inance B. Statement of Qualifications spire 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 years' 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. We have done prior work for the County, conducting an analysis of a winning proposal for compliance with State procurement law cost principles.2 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. 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. t 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 years. 2 Report on the Cost and Price Analysis for Response to RFP No. 3152. Sc Lenient of Qualifications to Provide Auditing iervices to the spire Cmintc of ! Lwwai'i, Department of finance Our primary team members are: 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 Hawaii 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 the County of Kauai disaster -related procurements. 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. • Lan! 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) 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 a senior 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. Statement of Qualifications to Provide Auditing Sen ices to the County of I lawai`i, Depirtment of Finance quo spireIM 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 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. 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 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. Through these experiences, we can provide financial reporting services and schedule preparation services that anticipate changes in compliance and reporting requirements. Statement of Qualifications to Provide Auditing Services to the County of I-Iauai'i, Department of Finance spire Spire has provided numerous auditing and accounting services to governmental agencies, involving departments of the executive branch, component units of departments, and fiduciary and proprietary funds. We have developed an accounting manual and specifications for a new accounting system to address audit findings for the Oahu Metropolitan Planning Organization ("OahuMPO"); reviewed accounting standards, policies, procedures and requirements for the Hawaii Tourism Authority ("HTA") and the Office of Hawaiian Affairs ("OHA"); examined, analyzed and interpreted accounting data, records and reports for the Department of Transportation, Highways Division ("HDOT") and the Department of Business and Economic Development ("DBEDT") We have advised and assisted the Department of Accounting and Generals Services ("DAGS") and the Department of Budget and Finance ("B&F") on accounting, financial management and policy matters relating to the adoption of a modern accounting system. Forensic accounting and auditing 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, commercial, and not -for - profit entities identify and quantify fraudulent activity. Capacity to complete the work in the required time Our firm and project team's experience enables them to timely perform 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. We have performed numerous audits under Yellow Book standards. Statement oC QuAlietcatiuns to I'r061C AUditim, Sentees to the spire Cowin- of I llwai`i, Department of Finance 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 Financial Audits 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 Hawn!`! Hospitality Company Financial audit 2016-Present I 2016-Present Senate and House of Representatives Hawaii State Financial audits Legislature 2011-2012 2016-Present State of Hawaii Public Utilities Commission, Public Benefits Fee Financial audit 2012-2013 International Travel Company Financial audit 2010-Present Neighbor Island Resort and Association Department of Business, Economic Development & Tourism I Financial audit 2012-2021 Financial audit 2011-2020 Defense Engineering Company Financial audit Review of financial statements Financial audit 2019-2020 Start-up Technology Company Hawaii Arts and Education Non -Profit 2018-2020 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 8 w Statement of Qualifications to Provide ;Auditing Services to rile spire rOR County of i iawai'i, Dcpartment of finance Performance Audits 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. County Council, County of Kauai Emergency procurement In progress County Council, County of Kauai Department of Public Works Roads Department Division County Council, County of Kauai Department of Public Works Solid Waste Division 2021 2020 County Council, County of Kauai Kaua'i Fire Department 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 2016 2016 Office of the County Auditor, County of Kauai Payroll practices Office of the County Auditor, County of Kauai Hiring practices Office of the County Auditor, County of Kauai Furlough program 2014 ■ Statement of QualiCtcations it) Pro%ide AudiringSeniCCs ru thz spire J� Counn- of Hawaii, Dupartmear of finance 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 Accounting services for indirect & Attorney fringe billing Department of Health Verification and validation services for COVID surge staffing Technical accounting support in Department of Accounting and General Services the implementation of GASB 87 state-wide Attestation services conducting Department of Transportation, Highways Division pre -award overhead rate audits for over 50 consultants Department of Labor and Industrial Relations, Financial analysis and forecast Unemployment Insurance Division County of Maui, Department of Transportation Evaluation of operational andreporting framework Department of Land and Natural Resources Verification and validation services for geothermal royalties City and County of Honolulu, Department of Agreed upon procedures Transportation Services International Software Company Bookkeeping and outsourced controller services I 10 2022-Present 2021-Present 2021-Present 2019-Present 2019 2020 2016 2013;2021-2022 2011-2015 2010-Present Statement of Qualifications to Provide Auditing Service; to the COUnt%, of I-lawai`i, Department of I=inance Consulting and Other Governance, Risk, and Compliance services ■ spire r_ 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. Agency/Client Name Type of Service Fiscal Year Hawaii Department of Transportation, Assessment of HDOT broadband 2021-Present Highways Division cost reasonableness Office of Homeland Security Strategic planning P 2021 Support in developing uniform Department of Accounting and General financial framework for the State 2019-Present Services Develop Uniform Chart of Accounts Part of a team with Nelson / Hawaii Department of Transportation, Nygaard to develop the HDOT 2020-Present Highways Division Coordinated Public Transit Human Services Plan Hawaii Tourism Authority Audit advisory services 2019-Present Research, data analysis, and interview services for Department of Transportation Disadvantaged Business 2018 2020 Enterprise (DBE) Availability and Disparity Study Research and analysis services for Department of Transportation accounting, enforcement, process 2018-Present framework for the program Evaluation of operational, Oahu Metropolitan Planning Organization reporting, and internal control 2016-2021 framework, drafting accounting manual 2014-2021 Office of Hawaiian Affairs Financial analyst to the Board of Trustees II Statement of (•)ualiEications to Provide Auditing a;,. s p ire Counts of E [awai'i, Department of EUinsnc e All of the following clients services rendered during the preceding year. 1) Office of the County Clerk, County of Kauai 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 audits Dates of the engagement(s): 2012 Present 2) Department of Transportation, State of Hawaili, Highways Division Reference contact person: Ms. Tammy Lee, Deputy Director Address: 869 Punchbowl St., Room 508 Phone number: (808) 587-2154 Nature of services provided: Agreed Upon Procedures for over 50 A&E firms submitting cost proposals to HDOT Dates of the engagement(s): 2019 — Present 3) 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) 586-6720 Nature of services provided: Financial statement audit of the Legislature Dates of the engagement(s): 2011 — 2012, 2016 - Present 4) Department of Accounting and General Services, Audit Division, State of Hawaii Reference contact person: Ron Shiigi, Acting Audit Administrator Address: 1151 Punchbowl Street, Room 230, Honolulu, Hawaii 96813 Phone number: (808) 586-0364 Description of project: Implementation and training in support of the State's adoption of the new GASB 87 accounting standard Dates of the engagement(s): 2021 Present 5) State of Hawaii Public Utilities Commission, State of Hawaili Reference contact person: Ashley Norman, Research Analyst Address: 465 S. King Street, Room 103, Honolulu, Hawaii, 96813 Phone number: (808) 586-2054 Nature of services provided: Audit of the Public Benefits Fee of the Public Utilities Commission. Dates of the engagement(s): 2016 Present 12 Statement of Qualiftcations io Provide Auditing yen tcc.s to the County of Hawaii, Departmeat of Fir, -ice spire.A 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. 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 Hands On Lraders and training to get the job done and perform at Department's expectations. 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. Experienced Managers Ta'ented Asso. sates Disadvantaged Business Enterprise (DBE) Certification of Eligibility Certification Number: 20478210 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. 13 Appendix A: Resumes Lucas Sayin CPA, CGMA l~ Spire Hawaii LLP T. 808.441.2932 E: lucas.sayin@spirehi.com Professional History * Spire Hawaii LLP Partner • CohnReznick LLP F Holthouse Carlin & Van Trigt Education Loyola Marymount University BS • Accounting, BA - International Business Licenses and Certifications * CPA (Hawai`i, California) * Chartered Global Management Accountant Professional Memberships American Institute of CPAs Hawaii Society of CPAs a Association of Government Accountants Hawaii Chapter Lucas Sayin is a Partner with Spire Hawaii LLP. He 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 companies and government agencies in Hawaii and California. His achievements include: Structured and co -led the design and creation of the State UCOA project and the development of Uniform Financial Framework. * Conducting over 50 analyses of FAR 31.2 ICR submissions for architecture and engineering firms doing business for the State. • Providing assurance services for private companies in Hawaii ranging in size from $5 million to over $200 million in revenue. • Conducting financial analyses and due diligence procedures for both buyers and sellers in M&A transactions. Providing and supervising outsourced CFO and accounting services for private companies. • Providing consulting services for the deployment of an IT business intelligence system for a multi - entity consolidated development firm, including oversight of integration with existing accounting system. Lucas serves as a board member of the University of Hawaii at Manoa, School of Accountancy Advisory Board and is on the board of directors for the Arcadia Family of Companies. Tyler M. Kimura r CPA, CFE Spire Hawaii LLP 700 Bishop Street, Suite 2001 Honolulu, HI 96813 E T: 808.441.2891 E: tyler.kimura@spirehi.com E Professional History • Spire Hawaii LLP Partner (2010-Present) Grant Thornton LLP Manager (2008-2010) Navigant Consulting, Inc. Manager (2004- 2008) Education • Claremont McKenna College BA - Economics -Accounting Licenses and Certifications * Certified Public Accountant (Hawai`i) • Certified Fraud Examiner (CFE) Professional Memberships • Association of Certified Fraud Examiners Hawaii Chapter of Association of Certified Fraud Examiners President • American Institute of Certified Public Accountants Community Involvement Hawaii Dental Service - Board Member `Iolani Alumni Association Past President/Board Member Tyler Kimura is a Partner with Spire Hawaii LLP, a Hawaii -based accounting and consulting firm. Tyler specializes in providing forensic accounting, litigation support and fraud investigation services. Prior to joining Spire, Tyler performed advisory services at Grant Thornton LLP, and was a managing consultant in the Disputes and Investigations practice at Navigant Consulting, Inc., in Los Angeles, California. With over 17 years of experience in Hawaii and California, Mr. Kimura has performed: • Financial analysis and due diligence procedures for both buyers and sellers in M&A transactions. • Numerous fraud investigations, including tracing of funds and calculation of losses related to fraudulent transactions. Litigation consulting services, including calculations and critiques of economic damages related to breaches of contract, copyright infringement, misrepresentation, wrongful termination and other claims in the real estate, construction, telecommunications, entertainment, defense, and direct marketing industries. Insurance examinations on behalf of the State of Hawaii Insurance Division. • Performance audits of governmental and not -for - profit entities. Tyler serves as a Board Member of Hawaii Dental Service and as President of the Hawaii Chapter of Association of Certified Fraud Examiners since 2012. Tyler also served on the `Iolani Alumni Association Board from 2012 to 2019. Tyler has presented numerous times to professional organizations and as a guest lecturer at the University of Hawaii at Manoa Shidler School of Business on forensic accounting and fraud investigations. 1s Lani Nakazawa JD, CFE (retired) Spire Hawaii LLP T: 808.441.2932 E: lani.nakazawa@spirehi.com Professional History * Spire Hawaii LLP, Director * County of Kauai, County Attorney and Audit Manager • DCCA Health Insurance Branch Chief * PUC, Counsel and Research Section Head Y Ashford & Wriston, Of Counsel GTE Hawaiian Tel, Senior Counsel Education Stanford University, BA F Sophia University, MA • University of Hawaii, JD Licenses and Certifications Law license, Hawaii • Licensed by the U.S. District Court, Hawai i • Admitted, U.S. District Court of Appeals, 9th Circuit and D.C. Circuit • CFE, National (retired) Memberships • Association of Certified Fraud Examiners • State Bar Association Stanford Alumni Association Lani has over 40 years of experience providing advisory and audit services to various organizations in Hawaii. At Spire, Lani works on organizational change projects, consulting projects, and performance audits. Her work included developing delegation of authority and other internal control policies for the State's Enterprise Financial System project and developed an accounting manual for the OahuMPO. She was also part of the Spire team that conducted audits on the efficiency and effectiveness of county hiring and payroll practices, overtime, furloughs, and planning and permitting processes. Her knowledge of governmental requirements and processes was essential during her service as County Attorney for the County of Kauai, where she was chief legal counsel for all county departments. After this service, she was Audit Manager for the county auditor. Before her appointment as County Attorney, she regulated health insurance carriers and public utilities for the State and practiced law with Ashford & Wriston, focusing on employment and real estate matters. Her community activities include serving as an officer and member of the Hawaii State Bar Association and the Hawaii chapter of the Stanford Alumni Association. She was also the former chair of the board of directors of the State High Technology Development Corporation. 17 Andrea Sablan Andrea is a Manager at Spire with eight years of CPA, CFE public accounting experience in audit and tax. She 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, Rirnerman + 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. 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 1s Jessica Werner Support Staff Spire Hawaii LLP k r 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 Omar Villoso CPA (Philippines) Senior Support Staff Spire Hawaii LLP T: 808.441.2825 E: omar.villoso@spirehi.com Education } University of Santo Tomas Manila, Philippines, BS - Accountancy Licenses and Certifications CPA, Philippines National Licensure 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 Hanna Ngo 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