HomeMy WebLinkAboutSpire Hawaii
Spire Hawaii LLP
700 Bishop Street, Suite 2001
Honolulu, HI 96813
June 30, 2025
Ms. Diane Nakagawa, Director of Finance
c/o crystallene.pacheco@hawaiicounty.gov
County of Hawai‘i
25 Aupuni Street, Suite 2103
Hilo, Hawai‘i 96720
SUBJECT: Cover Letter to County of Hawai‘i
Auditing – Investigative Services (#FN.7)
Dear Ms. Nakagawa:
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 tyler.kimura@spirehi.com
for future notices.
Very truly yours,
Tyler Kimura, Partner
808.441.2891
tyler.kimura@spirehi.com
Statement of Qualifications and Expression of Interest to
Provide Professional Services to the County of Hawai‘i
During Fiscal Year 2026
Category: Auditing - Investigative Services #FN.7
Solicitation No. 25-26
Prepared for:
Ms. Diane Nakagawa, Director of Finance
c/o crystallene.pacheco@hawaiicounty.gov
County of Hawai‘i
25 Aupuni Street, Suite 2103
Hilo, Hawai‘i 96720
Prepared by:
Tyler Kimura, Partner
Spire Hawaii LLP
700 Bishop Street, Suite 2001
Honolulu, HI 96813
tyler.kimura@spirehi.com
June 30, 2025
Spire Hawaii LLP
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 HRS section 103D-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. .................... 12
Appendix A: Resumes .................................................................................................................. 13
Spire Hawaii LLP
2 700 Bishop Street, Suite 2001
Honolulu, HI 96813
A. Expression of Interest
June 30, 2025
Ms. Diane Nakagawa, Director of Finance
c/o crystallene.pacheco@hawaiicounty.gov
County of Hawai‘i
25 Aupuni Street, Suite 2103
Hilo, Hawai‘i 96720
SUBJECT: Expression of Interest and Statement of Qualifications
Auditing – Investigative Services (#FN.7)
Dear Ms. Nakagawa:
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 2025-2026 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,
Hawai‘i 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 accounting engagements for
private businesses, trusts and premier local law firms. We also have two 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
Tyler Kimura, Partner
808.441.2891
tyler.kimura@spirehi.com
Statement of qualifications to provide professional services to the County of Hawai‘i 3
3
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: 15 years1
Average number of employees over the past five years: 27 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, background experience, and qualifications are listed in the resumes in Appendix A.
Our primary team members are:
1 Spire Hawaii LLP is the renamed entity that in 2010 acquired the Hawai‘i practice of Grant Thornton LLP. The Honolulu office
of Grant Thornton had been serving Hawai‘i for over 50 years.
Statement of qualifications to provide professional services to the County of Hawai‘i 4
4
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 Kaua‘i 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 emergency 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.
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
Hawai‘i 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
the team’s government and collective bargaining expert, having served as legal analyst for
the Hawaiʻi Labor Relations Board (aka HPERB), arbitrator in disputes between the counties
and SHOPO and UPW, and litigator for all labor arbitrations involving the telephone
company and the County of Kauaʻi. She is also 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 Kaua‘i County. At the
county, she was County Attorney and chief legal counsel for all county agencies and
departments.
Hanna Ngo (CPA) is a manager 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.
Omar Villoso (CPA - Philippines) is a manager 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.
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.
We have been engaged to conduct performance audits and assessments for the County of Kaua‘i
and the County of Maui. Our approach to every audit rest 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.
Statement of qualifications to provide professional services to the County of Hawai‘i 5
5
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 Department to coordinate the details of the engagement, including time schedules and
assistance to be provided by the Department’s personnel, if any. 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 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 Department’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 engagement team approach involves interfacing extensively with the Department 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
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.
Spire has provided numerous 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;
reviewed accounting standards, policies, procedures and requirements for the Hawai‘i Tourism
Authority and the Office of Hawaiian Affairs ; examined, analyzed and interpreted accounting
data, records and reports for the Department of Transportation, Highways Division and the
Department of Business and Economic Development. We have advised and assisted the
Department of Accounting and General Services and the Department of Budget and Finance on
Statement of qualifications to provide professional services to the County of Hawai‘i 6
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accounting, financial management, and policy matters relating to the adoption of a modern
accounting system.
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.
Capacity to complete the work in the required time
Our firm and project team are well qualified to meet the requirements of the auditing and
accounting functions. Spire has significant experience in conducting services that advise,
administer, supervise, and perform professional auditing and accounting work that requires the
application of accounting theories, concepts, principles, and standards to the financial activities of
governmental, private sector organizations, and not-for-profit organizations.
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.
Statement of qualifications to provide professional services to the County of Hawai‘i 7
7
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
Previous work experience
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
Agency/Client Description Type of Service Fiscal Year
Hawai‘i Hospitality Company Financial audit 2016-Present
Senate and House of Representatives Hawai‘i State
Legislature Financial audits 2016-Present
2011-2012
State of Hawai‘i Public Utilities Commission, Public
Benefits Fee Financial audit
2016-2023
2012-2013
International Travel Company Financial audit 2010-Present
Neighbor Island Resort and Association Financial audit 2012-2021
Department of Business, Economic Development &
Tourism Financial audit 2011-2020
Defense Engineering Company Financial audit 2019-2020
Start-up Technology Company Review of financial statements 2018-2020
Hawai‘i Arts and Education Non-Profit Financial audit 2012-2019
Hawai‘i 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 qualifications to provide professional services to the County of Hawai‘i 8
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Performance Audits and Assessments
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 Audit subject Fiscal Year
County Council, County of Kaua‘i Emergency procurement 2020-2024
Office of the County Auditor, County of Maui Zoning Administration and
Enforcement Division 2021-2022
County Council, County of Kaua‘i Department of Public Works Roads
Division 2022
County Council, County of Kaua‘i Department of Public Works Solid
Waste Division 2021
County Council, County of Kaua‘i Kaua‘i Fire Department 2020
County Council, County of Maui Maui Invasive Species Committee 2019
County Council, County of Kaua‘i Hiring practices follow-up 2018
Office of the County Auditor, County of Kaua‘i Kauai Humane Society 2017
Office of the County Auditor, County of Kaua‘i Payroll practices 2016
Office of the County Auditor, County of Kaua‘i Hiring practices 2016
Office of the County Auditor, County of Kaua‘i Furlough program 2014
Statement of qualifications to provide professional services to the County of Hawai‘i 9
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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.
Agency/Client Description Type of Service Fiscal Year
County of Hawai‘i, Department of Finance FY24 ACFR Prep & ARPA
Report 2025-Present
Department of Accounting and General Services Pre-Audit Branch support –
Vouchering Section’s operations 2025-Present
Department of Accounting and General Services Uniform Accounting & Reporting
Branch (UARB) support 2025-Present
Department of Defense, Hawai'i Emergency
Management Agency
Maui wildfires – monitoring
reimbursements of American Red
Cross expenses
2023-Present
C&C Honolulu - Department of the Prosecuting
Attorney
Accounting services for indirect &
fringe billing 2022-Present
Department of Health Verification and validation
services for COVID surge staffing 2021-Present
Department of Accounting and General Services
Technical accounting support in
the implementation of GASB 87
state-wide
2021-Present
Department of Transportation, Highways Division
Attestation services conducting
pre-award overhead rate audits for
over 50 consultants
2019-Present
Department of Labor and Industrial Relations,
Unemployment Insurance Division Financial analysis and forecast 2019-2020
County of Maui, Department of Transportation Evaluation of operational and
reporting framework 2016
Department of Land and Natural Resources Verification and validation services
for geothermal royalties 2013; 2021-2022
City and County of Honolulu, Department of
Transportation Services Agreed upon procedures 2011-2015
International Software Company Bookkeeping and outsourced
controller services 2010-Present
Statement of qualifications to provide professional services to the County of Hawai‘i 10
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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.
Agency/Client Name Type of Service Fiscal Year
County of Hawai‘i COVID-19 hazard pay project 2025-Present
Department of Labor and Industrial Relations DLIR Kaua‘i monitoring – WIOA
program 2024-Present
County of Maui, Office of the County Auditor County wide fraud risk assessment 2024-Present
Hawai‘i Department of Transportation,
Highways Division
HDOT Broadband Cost
Reasonableness project 2021-Present
Hawai‘i Department of Transportation,
Highways Division
Part of a team with Nelson /
Nygaard to develop the HDOT
Coordinated Public Transit Human
Services Plan
2020-Present
Department of Accounting and General Services
Uniform financial framework for
the State
Uniform Chart of Accounts Project
2019-Present
Department of Transportation
Research and analysis services for
accounting, enforcement, process
framework for the HiRUC program
2018-2024
Office of Homeland Security Strategic planning project 2021
Oahu Metropolitan Planning Organization
Evaluation of operational, reporting,
and internal control framework,
drafting accounting manual
2016-2021
Office of Hawaiian Affairs Financial analyst to the Board of
Trustees 2014-2021
Hawai‘i Tourism Authority Audit advisory services 2019-2020
Department of Transportation
Research, data analysis, and
interview services for
Disadvantaged Business Enterprise
(DBE) Availability and Disparity
Study
2018-2020
Statement of qualifications to provide professional services to the County of Hawai‘i 11
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All of the following client 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, Līhu‘e, Hawai‘i, 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 Hawai‘i, 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, Hawai‘i, 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 Hawai‘i
Reference contact person: Ron Shiigi, Acting Audit Administrator
Address: 1151 Punchbowl Street, Room 230, Honolulu, Hawaiʻi 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 Hawai‘i Public Utilities Commission, State of Hawai‘i
Reference contact person: Ashley Norman, Research Analyst
Address: 465 S. King Street, Room 103, Honolulu, Hawai‘i, 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 – 2022
Statement of qualifications to provide professional services to the County of Hawai‘i 12
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5. Any promotional or descriptive literature which the firm desires to submit.
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.
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 qualifications to provide professional services to the County of Hawai‘i 13
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Appendix A: Resumes
Statement of qualifications to provide professional services to the County of Hawai‘i 14
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Tyler M. Kimura
CPA, CFE
Spire Hawaii LLP
700 Bishop Street, Suite 2001
Honolulu, HI 96813
T: 808.441.2891
E: tyler.kimura@spirehi.com
Professional History
Spire Hawaii LLP
Partner
Grant Thornton LLP
Manager
Navigant Consulting, Inc.
Manager
Education
Claremont McKenna
College BA – Economics-
Accounting
Licenses and Certifications
Certified Public
Accountant (Hawaii)
Certified Fraud Examiner
(CFE)
Professional Memberships
Association of Certified
Fraud Examiners
Hawaii Chapter of ACFE
–President
American Institute of
Certified Public
Accountants, FVS Section
Community Involvement
Hawaii Dental Service –
Director
‘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 consulting 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 20 years of experience in Hawai‘i and California, Tyler has been
qualified to testify as an expert on economic damages and financial
analysis, and has performed:
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, dental and marketing industries.
Financial analysis and due diligence procedures for both buyers
and sellers in M&A transactions.
Performance audits of governmental and not-for-profit entities.
Insurance examinations on behalf of the State of Hawaii Insurance
Division.
Tyler is the President of the Hawai‘i Chapter of Association of
Certified Fraud Examiners and is currently on the Board of Directors
at Hawai‘i Dental Service. He 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 Hawai‘i at Manoa Shidler School
of Business on forensic accounting and fraud investigations.
Statement of qualifications to provide professional services to the County of Hawai‘i 15
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Lucas Sayin
CPA, CGMA
Spire Hawaii LLP
700 Bishop Street, Suite 2001
Honolulu, HI 96813
T: 808.441.2932
E: lucas.sayin@spirehi.com
Professional History
Spire Hawaii LLP
Partner
CohnReznick LLP
Senior Associate
Holthouse Carlin & Van Trigt
Associate
Education
Loyola Marymount
University BS – Accounting
BA – International Business
Licenses and Certifications
Certified Public Accountant
(Hawai‘i, California)
Chartered Global
Management Accountant
(CGMA)
Professional Memberships
American Institute of
Certified Public Accountants
Hawai‘i Society of Certified
Public Accountants
Association of Government
Accountants – Hawai‘i
Chapter
Community Involvement
Arcadia Family of Companies
– Board Member
University of Hawai‘i at
Manoa, School of
Accountancy – Advisory
Board Member
Lucas Sayin is a Partner with Spire Hawaii LLP, a Hawaii-based
accounting and consulting firm. 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 Monica, California.
Lucas has over 13 years of experience providing assurance and
advisory services to private companies and government agencies in
Hawai‘i and California in the not-for-profit, government, real estate,
hospitality, and renewable energy industries.
Assurance services for private companies in Hawaii across the
tourism, hospitality, and real estate industries ranging in size
from $5mm to over $200mm in revenues.
Assurance services under Yellow Book for not-for-profit
organizations and state government agencies, including the
Senate, House of Representatives, and Public Benefits Fee of the
PUC.
Over 50 analyses of FAR 31.2 ICR submissions for architecture
and engineering firms conducting business with the State of
Hawaii.
Design and development of a uniform chart of accounts for the
State of Hawai‘i, including analysis of IT ERP requirements and
implications to the design of chart of accounts for the Executive
Branch.
Financial analysis and due diligence procedures for both buyers
and sellers in M&A transactions.
Outsourced CFO and accounting services for private companies
in Hawai‘i ranging from real estate developments, clinical
testing laboratories and farms.
Consulted on deployment of an IT business intelligence system
for a multi-entity consolidated development entity, including
oversight of integration with existing accounting system.
Lucas serves as a Board Member of the University of Hawai‘i at
Mānoa, School of Accountancy Advisory Board and is on the Board
of Directors for the Arcadia Family of Companies.
Statement of qualifications to provide professional services to the County of Hawai‘i 16
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Lani Nakazawa
JD, CFE (retired)
Spire Hawaii LLP
700 Bishop Street, Suite 2001
Honolulu, HI 96813
T: 808.441.2932
E: lani.nakazawa@spirehi.com
Professional History
Spire Hawaii LLP, Director
County of Kaua‘i, County
Attorney and Audit Manager
State of Hawai‘i, DCCA Health
Insurance Branch Chief
State of Hawai‘i, PUC, Counsel
and Research Section Head
Ashford & Wriston, Of Counsel
Education
Stanford University, BA
Sophia University, MA
University of Hawai‘i, JD
Licenses and Certifications
Law license, State of Hawai‘i
Licensed by the U.S. District
Court, Hawai‘i
Admitted to appear,
U.S. District Court of Appeals,
9th Circuit and D.C. Circuit
CFE, National (retired)
Memberships
Association of Certified Fraud
Examiners
Hawai‘i State Bar Association
Lani has over 40 years of experience providing advisory
and audit services to various organizations in Hawai‘i. At
Spire Hawaii LLP, Lani works on organizational change
projects, consulting projects and performance audits.
Her work at Spire included projects to implement a Fiscal
Sustainability initiative for the Office of Hawaiian Affairs,
study the feasibility of a Road Usage Charge for the State
Department of Transportation, institute a modern
accounting system and accounting policies for the
Department of Accounting and General Services and the
Oahu Metropolitan Planning Organization. She was also
part of the Spire team that conducted audits on hiring and
payroll practices, overtime, furloughs, and invasive
species mitigation.
Prior to joining Spire, Lani conducted performance audits
for Kaua‘i County on construction projects, energy
efficiency initiatives, employee cost reduction programs,
road maintenance funding, and emergency procurements.
She also served as the County Attorney for the County of
Kaua‘i, where she was chief legal counsel for all county
departments, boards and commissions.
Before her appointment as County Attorney, she regulated
motor 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 Hawai‘i State Bar Association and the
Hawai‘i chapter of the Stanford Alumni Association. She
was also the former chair of the board of directors of the
State High Technology Development Corporation.
Statement of qualifications to provide professional services to the County of Hawai‘i 17
17
Hanna Ngo
CPA, SAP ERP, CAPM
Spire Hawaii LLP
700 Bishop Street, Suite 2001
Honolulu, HI 96813
T: 808.441.2970
E: hanna.ngo@spirehi.com
Professional History
Spire Hawaii LLP
Senior Associate
Education
Brigham Young
University
BBM – Accounting
BBM – Supply Chain
Management
International University
VNU HCMC
BS – Computer Science
Licenses and Certifications
SAP Certified Application
Associate-Enterprise
Asset Management with
SAP ERP 6.0 EhP6
Certified Associate in
Project Management
(CAPM)
Hanna Ngo, a Manager with Spire Hawaii LLP, a Hawaii-based
accounting, and consulting firm, has significant 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 the Internal Audit Office at
Brigham Young University-Hawaii as an Internal Auditor, Asia
Pacific International School as an Accountant/Site Manager. Her
focus and specialty were to provide independent, objective assurance
and consulting activity designed to add value and improve operations
as well as bring a systematic, disciplined approach to evaluate and
improve the effectiveness of risk management, internal control, and
governance processes.
With over six years of experience in Hawai’i, Hanna has worked
across various accounting fields, performing the following:
Led multiple audit projects and accounting services, ensuring
their timely completion while introducing streamlined processes
for improved efficiency.
Conducted detailed financial audits and contributed to various
financial services across industries, demonstrating expertise in
financial analysis and reporting.
Provided constructive feedback and conducted careful reviews to
maintain high work quality among junior staff members.
Maintained up-to-date knowledge of Accounting Standards
Codification, ensuring a comprehensive understanding of new
standards and regulations to uphold compliance.
Guided junior staff members, facilitating their professional
growth that led to reduced errors and improved performance
across the team.
Statement of qualifications to provide professional services to the County of Hawai‘i 18
18
Omar Villoso
CPA (Philippines)
Spire Hawaii LLP
700 Bishop Street, Suite 2001
Honolulu, HI 96813
T: 808.441.2825
E: omar.villoso@spirehi.com
Professional History
Spire Hawaii LLP
Senior Associate
Robinsons Bank Corporation
Financial Audit Unit Head
Asialink Finance
Corporation Audit Head
PwC SDC Manila
Service Delivery Audit
Manager
KPMG Philippines
Senior Associate
Audit Associate
EY Philippines
Audit Associate
Education
University of Santo Tomas
Manila, Philippines, BS –
Accountancy
Licenses and Certifications
Certified Public Accountant
(Philippines)
Professional Memberships
Philippine Institute of
Certified Public Accountants
Omar Villoso, a Manager with Spire Hawaii LLP, a Hawaii-based
accounting, and consulting firm, has significant experience in internal
audit and supervisory, managerial, and project management. He is
knowledgeable in International Financial Reporting Standards and
Professional Practice of Internal Auditing.
Before joining Spire, Omar worked with PwC and KPMG, as well as
internal audit in a bank. He has industry exposure in financial
services, pharmaceuticals, professional and business services,
automotive, manufacturing, telecommunications, and non-profits.
With over 13 years of experience in the Philippines, Omar has
worked across various accounting fields, performing the following:
Executed various financial, operational, compliance, IT, and
fraud audits.
Investigated, devised plans and reconciled financials on client
accounting issues.
Prepared financial and audit reports for the purposes of decision
making in Finance and Operations.
Proposed audit strategies and reported results to Management,
Audit Committee and Board of Directors.
Pioneered audit standardization processes in the Philippines for
one of the Big Four Accounting Firms.
Designed continuous audit procedures to improve risk prevention
and detection in banking activities.
Developed accounting manuals for various collection agencies.
Assisted in accounting system migration for a multinational
pharmaceutical company.
Assisted in developing internal audit rating system utilized for
departmental evaluation and reporting across the bank.
Worked with global network firms executing audit procedures
for one of the Big Four Accounting Firms.
Statement of qualifications to provide professional services to the County of Hawai‘i 19
19
Jessica Werner
Spire Hawaii LLP
700 Bishop Street, Suite 2001
Honolulu, HI 96813
T: 808.441.2915
E: jessica.werner@spirehi.com
Professional History
Spire Hawaii LLP
Education
University of Hawai‘i at
Manoa – BA in Finance
Licenses and Certifications
Bloomberg Market Concept
Certification
Professional Memberships
Association of Certified Fraud
Examiners
Hawai‘i Chapter of ACFE
Jessica Werner, a Senior Associate with Spire Hawaii LLP, a
Hawaii-based accounting and consulting firm, has significant
experience in financial analysis and advisory projects, including
performance audits, forensic accounting, and the development of
economic damage analyses in the real estate, hospitality,
construction and public sectors.
With over five years of experience in Hawai‘i, Jessica has worked
across various accounting fields, assisting in the following:
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,
misrepresentation, wrongful termination and other claims in
the real estate, construction, entertainment industries.
Financial analysis and advisory projects to assist clients in
making informed decisions.
Performance audits of governmental and not-for-profit
entities.